Commission Delegated Regulation (EU) 2025/19 amending regulatory technical standards for the single electronic reporting format taxonomy

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Document 32025R0019

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

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

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

C/2024/6638

OJ L, 2025/19, 15.1.2025, ELI: http://data.europa.eu/eli/reg_del/2025/19/oj (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

In force

ELI: http://data.europa.eu/eli/reg_del/2025/19/oj

Language 1

Language 2

Language 3

Official Journal of the European Union

EN

L series

2025/19

15.1.2025

COMMISSION DELEGATED REGULATION (EU) 2025/19

of 26 September 2024

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

(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/EC ( 1 ) , and in particular Article 4(7) thereof,

Whereas:

(1)

Commission Delegated Regulation (EU) 2019/815 ( 2 ) specifies the single electronic reporting format to be used by issuers whose securities are admitted to trading on a regulated market for the preparation of their annual financial reports. Consolidated financial statements included therein are prepared either, in accordance with International Accounting Standards, which are commonly referred to as International Financial Reporting Standards (IFRS), adopted pursuant to Regulation (EC) No 1606/2002 of the European Parliament and of the Council ( 3 ) , or in accordance with IFRSs as issued by the International Accounting Standards Board (IASB) which, based on Commission Decision 2008/961/EC ( 4 ) , 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 thereof. The IFRS Foundation updates the IFRS Accounting Taxonomy annually 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 to Delegated Regulation (EU) 2019/815 should be updated to reflect those updates and 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 will facilitate implementation of the tagging requirements and the highest standard of comparability of electronic financial statements drawn up in accordance with IFRS at Union and global level for end-users. Annexes III and V should also be updated to incorporate the most recent developments in the Inline XBRL specifications pertaining to Reporting Packages.

(5)

Delegated Regulation (EU) 2019/815 should therefore be amended accordingly.

(6)

To provide issuers with enough time for the effective implementation of the new requirements, 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.

(7)

This Regulation is based on the draft regulatory technical standard submitted to the Commission by the European Securities and Markets Authority (ESMA).

(8)

This Regulation is a technical update to 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 on the draft regulatory technical standards on which this Regulation is based nor analysed the potential related costs and benefits. It has not 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 Council ( 5 ) because that would have been highly disproportionate to the scope and impact of this amendment,

HAS ADOPTED THIS REGULATION:

Article 1

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

(1)

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

(2)

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

(3)

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

‘3.

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

(4)

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

‘(f)

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

(5)

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

Article 2

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

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

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

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 26 September 2024.

For the Commission

The President

Ursula VON DER LEYEN

( 1 )

OJ L 390, 31.12.2004, p. 38 , ELI: http://data.europa.eu/eli/dir/2004/109/oj .

( 2 ) Commission Delegated Regulation (EU) 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 L 143, 29.5.2019, p. 1 , ELI: http://data.europa.eu/eli/reg_del/2019/815/oj ).

( 3 ) 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 , ELI: http://data.europa.eu/eli/reg/2002/1606/oj ).

( 4 ) 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 , ELI: http://data.europa.eu/eli/dec/2008/961/oj ).

( 5 ) 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 , ELI: http://data.europa.eu/eli/reg/2010/1095/oj ).

ANNEX I

‘ANNEX I

Legend for the tables of Annexes II, IV and VI

DATA / ATTRIBUTE TYPE / PREFIX

DEFINITION

text block

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

text

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

yyyy-mm-dd

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

X

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

X.XX

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

shares

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

table

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

axis

denotes a dimensional property in a tabular structure

member

denotes a member of a dimension on an axis

guidance

denotes an element that supports browsing of taxonomy content

role

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

abstract

denotes a grouping element or a header

instant or duration

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

credit or debit

denotes the “natural” balance of the disclosure

esef_cor

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

esef_all

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

esma_technical

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

ifrs-full

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

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

’

ANNEX II

‘ANNEX II

Mandatory markups

1.

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

2.

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

Table

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

Label

Type

References to IFRSs

Name of reporting entity or other means of identification

text

IAS 1 51 a

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

text

IAS 1 51 a

Domicile of entity

text

IAS 1 138 a

Legal form of entity

text

IAS 1 138 a

Country of incorporation

text

IAS 1 138 a

Address of entity’s registered office

text

IAS 1 138 a

Principal place of business

text

IAS 1 138 a

Description of nature of entity’s operations and principal activities

text

IAS 1 138 b

Name of parent entity

text

IAS 1 138 c, IAS 24 13

Name of ultimate parent of group

text

IAS 24 13, IAS 1 138 c

Length of life of limited life entity

text

IAS 1 138 d

Statement of IFRS compliance [text block]

text block

IAS 1 16

Explanation of departure from IFRS

text

IAS 1 20 b, IAS 1 20 c

Explanation of financial effect of departure from IFRS

text

IAS 1 20 d

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

text block

IAS 1 25

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

text

IAS 1 25

Explanation of why entity not regarded as going concern

text

IAS 1 25

Description of reason for using longer or shorter reporting period

text

IAS 1 36 a

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

text

IAS 1 36 b

Disclosure of reclassifications or changes in presentation [text block]

text block

IAS 1 41

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

text

IFRIC 14 10, IAS 1 125

Dividends recognised as distributions to owners per share

X duration

IAS 1 107

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

X duration

IAS 10 13, IAS 1 137

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

X.XX duration

IAS 1 137 a

Disclosure of accounting judgements and estimates [text block]

text block

IAS 1.10 e Common practice

Disclosure of accrued expenses and other liabilities [text block]

text block

IAS 1.10 e Common practice

Disclosure of allowance for credit losses [text block]

text block

IAS 1.10 e Common practice

Disclosure of associates [text block]

text block

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

Disclosure of auditors’ remuneration [text block]

text block

IAS 1.10 e Common practice

Disclosure of authorisation of financial statements [text block]

text block

IAS 1.10 e Common practice

Disclosure of basis of consolidation [text block]

text block

IAS 1.10 e Common practice

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

text block

IAS 1.10 e Common practice

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

text block

IAS 41 – Disclosure

Disclosure of borrowing costs [text block]

text block

IAS 23 – Disclosure

Disclosure of borrowings [text block]

text block

IAS 1.10 e Common practice

Disclosure of business combinations [text block]

text block

IFRS 3 – Disclosures Disclosure

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

text block

IAS 1.10 e Common practice

Disclosure of cash and cash equivalents [text block]

text block

IAS 1.10 e Common practice

Disclosure of cash flow statement [text block]

text block

IAS 7 – Presentation of a statement of cash flows Disclosure

Disclosure of changes in accounting policies [text block]

text block

IAS 1.10 e Common practice

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

text block

IAS 8 – Accounting policies Disclosure

Disclosure of collateral [text block]

text block

IAS 1.10 e Common practice

Disclosure of claims and benefits paid [text block]

text block

IAS 1.10 e Common practice

Disclosure of commitments [text block]

text block

IAS 1.10 e Common practice

Disclosure of commitments and contingent liabilities [text block]

text block

IAS 1.10 e Common practice

Disclosure of contingent liabilities [text block]

text block

IAS 37.86 Disclosure

Disclosure of cost of sales [text block]

text block

IAS 1.10 e Common practice

Disclosure of credit risk [text block]

text block

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

Disclosure of debt instruments [text block]

text block

IAS 1.10 e Common practice

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

text block

IAS 1.10 e Common practice

Disclosure of deferred income [text block]

text block

IAS 1.10 e Common practice

Disclosure of deferred taxes [text block]

text block

IAS 1.10 e Common practice

Disclosure of deposits from banks [text block]

text block

IAS 1.10 e Common practice

Disclosure of deposits from customers [text block]

text block

IAS 1.10 e Common practice

Disclosure of depreciation and amortisation expense [text block]

text block

IAS 1.10 e Common practice

Disclosure of derivative financial instruments [text block]

text block

IAS 1.10 e Common practice

Disclosure of discontinued operations [text block]

text block

IAS 1.10 e Common practice

Disclosure of dividends [text block]

text block

IAS 1.10 e Common practice

Disclosure of earnings per share [text block]

text block

IAS 33 – Disclosure

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

text block

IAS 21 – Disclosure

Disclosure of employee benefits [text block]

text block

IAS 19 – Scope Disclosure

Disclosure of entity’s operating segments [text block]

text block

IFRS 8 – Disclosure

Disclosure of events after reporting period [text block]

text block

IAS 10 – Disclosure

Disclosure of expenses [text block]

text block

IAS 1.10 e Common practice

Disclosure of expenses by nature [text block]

text block

IAS 1.10 e Common practice

Disclosure of exploration and evaluation assets [text block]

text block

IFRS 6 – Disclosure

Disclosure of fair value measurement [text block]

text block

IFRS 13 – Disclosure

Disclosure of fair value of financial instruments [text block]

text block

IAS 1.10 e Common practice

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

text block

IAS 1.10 e Common practice

Disclosure of finance cost [text block]

text block

IAS 1.10 e Common practice

Disclosure of finance income (cost) [text block]

text block

IAS 1.10 e Common practice

Disclosure of finance income [text block]

text block

IAS 1.10 e Common practice

Disclosure of financial assets held for trading [text block]

text block

IAS 1.10 e Common practice

Disclosure of financial instruments [text block]

text block

IFRS 7 – Scope Disclosure

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

text block

IAS 1.10 e Common practice

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

text block

IAS 1.10 e Common practice

Disclosure of financial instruments held for trading [text block]

text block

IAS 1.10 e Common practice

Disclosure of financial liabilities held for trading [text block]

text block

IAS 1.10 e Common practice

Disclosure of financial risk management [text block]

text block

IAS 1.10 e Common practice

Disclosure of first-time adoption [text block]

text block

IFRS 1 – Presentation and disclosure

Disclosure of general and administrative expense [text block]

text block

IAS 1.10 e Common practice

Disclosure of general information about financial statements [text block]

text block

IAS 1.51 Disclosure

Disclosure of going concern [text block]

text block

IAS 1.10 e Common practice

Disclosure of goodwill [text block]

text block

IAS 1.10 e Common practice

Disclosure of government grants [text block]

text block

IAS 20 – Disclosure

Disclosure of information about hyperinflationary reporting [text block]

text block

IAS 29 – Disclosures Disclosure

Disclosure of impairment of assets [text block]

text block

IAS 36 – Disclosure

Disclosure of income tax [text block]

text block

IAS 12 – Disclosure

Disclosure of information about employees [text block]

text block

IAS 1.10 e Common practice

Disclosure of information about key management personnel [text block]

text block

IAS 1.10 e Common practice

Disclosure of insurance contracts [text block]

text block

IFRS 17 – Disclosure

Disclosure of insurance premium revenue [text block]

text block

IAS 1.10 e Common practice

Disclosure of intangible assets [text block]

text block

IAS 38 – Disclosure

Disclosure of intangible assets and goodwill [text block]

text block

IAS 1.10 e Common practice

Disclosure of interest expense [text block]

text block

IAS 1.10 e Common practice

Disclosure of interest income [text block]

text block

IAS 1.10 e Common practice

Disclosure of interest income (expense) [text block]

text block

IAS 1.10 e Common practice

Disclosure of interests in other entities [text block]

text block

IFRS 12.1 Disclosure

Disclosure of information about interim financial reporting [text block]

text block

IAS 34 – Content of an interim financial report Disclosure

Disclosure of inventories [text block]

text block

IAS 2 – Disclosure

Disclosure of investment contracts liabilities [text block]

text block

IAS 1.10 e Common practice

Disclosure of investment property [text block]

text block

IAS 40 – Disclosure

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

text block

IAS 1.10 e Common practice

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

text block

IAS 1.10 e Common practice

Disclosure of issued capital [text block]

text block

IAS 1.10 e Common practice

Disclosure of joint ventures [text block]

text block

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

Disclosure of lease prepayments [text block]

text block

IAS 1.10 e Common practice

Disclosure of leases [text block]

text block

IFRS 16 – Disclosure, IFRS 16 – Presentation Disclosure

Disclosure of liquidity risk [text block]

text block

IAS 1.10 e Common practice

Disclosure of loans and advances to banks [text block]

text block

IAS 1.10 e Common practice

Disclosure of loans and advances to customers [text block]

text block

IAS 1.10 e Common practice

Disclosure of market risk [text block]

text block

IAS 1.10 e Common practice

Disclosure of material accounting policy information [text block]

text block

IAS 1.117 Disclosure

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

text block

IAS 1.10 e Common practice

Disclosure of non-controlling interests [text block]

text block

IAS 1.10 e Common practice

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

text block

IFRS 5 – Presentation and disclosure

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

text block

IAS 1.10 e Common practice

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

text block

IAS 1.134 Disclosure

Disclosure of other assets [text block]

text block

IAS 1.10 e Common practice

Disclosure of other current assets [text block]

text block

IAS 1.10 e Common practice

Disclosure of other current liabilities [text block]

text block

IAS 1.10 e Common practice

Disclosure of other liabilities [text block]

text block

IAS 1.10 e Common practice

Disclosure of other non-current assets [text block]

text block

IAS 1.10 e Common practice

Disclosure of other non-current liabilities [text block]

text block

IAS 1.10 e Common practice

Disclosure of other operating expense [text block]

text block

IAS 1.10 e Common practice

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

text block

IAS 1.10 e Common practice

Disclosure of other operating income [text block]

text block

IAS 1.10 e Common practice

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

text block

IAS 37 – Disclosure

Disclosure of prepayments and other assets [text block]

text block

IAS 1.10 e Common practice

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

text block

IAS 1.10 e Common practice

Disclosure of property, plant and equipment [text block]

text block

IAS 16 – Disclosure

Disclosure of provisions [text block]

text block

IAS 1.10 e Common practice

Disclosure of reclassification of financial instruments [text block]

text block

IAS 1.10 e Common practice

Disclosure of regulatory deferral accounts [text block]

text block

IFRS 14 – Presentation Disclosure, IFRS 14 – Disclosure

Disclosure of reinsurance [text block]

text block

IAS 1.10 e Common practice

Disclosure of related party [text block]

text block

IAS 24 – Disclosures Disclosure

Disclosure of repurchase and reverse repurchase agreements [text block]

text block

IAS 1.10 e Common practice

Disclosure of research and development expense [text block]

text block

IAS 1.10 e Common practice

Disclosure of reserves within equity [text block]

text block

IAS 1.79 b Disclosure

Disclosure of restricted cash and cash equivalents [text block]

text block

IAS 1.10 e Common practice

Disclosure of revenue [text block]

text block

IAS 1.10 e Common practice

Disclosure of revenue from contracts with customers [text block]

text block

IFRS 15 – Presentation Disclosure, IFRS 15 – Disclosure

Disclosure of information about separate financial statements [text block]

text block

IAS 27 – Disclosure, IFRS 12 – Objective Disclosure

Disclosure of service concession arrangements [text block]

text block

SIC 29 – Consensus Disclosure

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

text block

IAS 1.79 Disclosure

Disclosure of share-based payment arrangements [text block]

text block

IFRS 2.44 Disclosure

Disclosure of subordinated liabilities [text block]

text block

IAS 1.10 e Common practice

Disclosure of subsidiaries [text block]

text block

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

Disclosure of tax receivables and payables [text block]

text block

IAS 1.10 e Common practice

Disclosure of trade and other payables [text block]

text block

IAS 1.10 e Common practice

Disclosure of trade and other receivables [text block]

text block

IAS 1.10 e Common practice

Disclosure of trading income (expense) [text block]

text block

IAS 1.10 e Common practice

Disclosure of treasury shares [text block]

text block

IAS 1.10 e Common practice

Description of accounting policy for biological assets [text block]

text block

IAS 1.117 Common practice

Description of accounting policy for borrowing costs [text block]

text block

IAS 1.117 Common practice

Description of accounting policy for borrowings [text block]

text block

IAS 1.117 Common practice

Description of accounting policy for business combinations [text block]

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

Description of accounting policy for cash flows [text block]

text block

IAS 1.117 Common practice

Description of accounting policy for collateral [text block]

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

Description of accounting policy for depreciation expense [text block]

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

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

text block

IAS 7.46 Disclosure

Description of accounting policy for discontinued operations [text block]

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

Description of accounting policy for dividends [text block]

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

Description of accounting policy for emission rights [text block]

text block

IAS 1.117 Common practice

Description of accounting policy for employee benefits [text block]

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

Description of accounting policy for exceptional items [text block]

text block

IAS 1.117 Common practice

Description of accounting policy for expenses [text block]

text block

IAS 1.117 Common practice

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

text block

IFRS 6.24 a Disclosure

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

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

Description of accounting policy for finance costs [text block]

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

Description of accounting policy for financial assets [text block]

text block

IAS 1.117 Common practice

Description of accounting policy for financial guarantees [text block]

text block

IAS 1.117 Common practice

Description of accounting policy for financial instruments [text block]

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

Description of accounting policy for financial liabilities [text block]

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

Description of accounting policy for franchise fees [text block]

text block

IAS 1.117 Common practice

Description of accounting policy for functional currency [text block]

text block

IAS 1.117 Common practice

Description of accounting policy for goodwill [text block]

text block

IAS 1.117 Common practice

Description of accounting policy for government grants [text block]

text block

IAS 20.39 a Disclosure

Description of accounting policy for hedging [text block]

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

Description of accounting policy for income tax [text block]

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

Description of accounting policy for investment property [text block]

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

Description of accounting policy for issued capital [text block]

text block

IAS 1.117 Common practice

Description of accounting policy for leases [text block]

text block

IAS 1.117 Common practice

Description of accounting policy for measuring inventories [text block]

text block

IAS 2.36 a Disclosure

Description of accounting policy for mining assets [text block]

text block

IAS 1.117 Common practice

Description of accounting policy for mining rights [text block]

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

Description of accounting policy for programming assets [text block]

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

Description of accounting policy for provisions [text block]

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

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

text block

IFRS 7.28 a Disclosure

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

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

Description of accounting policy for reinsurance [text block]

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

Description of accounting policy for segment reporting [text block]

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

Description of accounting policy for stripping costs [text block]

text block

IAS 1.117 Common practice

Description of accounting policy for subsidiaries [text block]

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

Description of accounting policy for termination benefits [text block]

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

Description of accounting policy for treasury shares [text block]

text block

IAS 1.117 Common practice

Description of accounting policy for warrants [text block]

text block

IAS 1.117 Common practice

’

ANNEX III

‘ANNEX VI

Schema of the core taxonomy

Table

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

Prefix

Element name/role URI

Element type and attributes

Label type

Label content

References

ifrs-full

AbnormallyLargeChangesInAssetPricesOrForeignExchangeRatesMember

Member

label

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

IAS 10.22 g Example

documentation

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

ifrs-full

AccountingEstimatesAxis

Axis

label

Accounting estimates [axis]

IAS 8.39 Disclosure

documentation

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

ifrs-full

AccountingEstimatesDomain

Domain [default]

label

Accounting estimates [domain]

IAS 8.39 Disclosure

documentation

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

ifrs-full

AccountingPolicyDecisionToUseExceptionInIFRS1348Assets

True/False

label

Accounting policy decision to use exception in IFRS 13.48, assets

IFRS 13.96 Disclosure

commentaryGuidance

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

documentation

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

ifrs-full

AccountingPolicyDecisionToUseExceptionInIFRS1348Liabilities

True/False

label

Accounting policy decision to use exception in IFRS 13.48, liabilities

IFRS 13.96 Disclosure

commentaryGuidance

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

documentation

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

ifrs-full

AccountingProfit

Monetary, duration, credit

label

Accounting profit

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

documentation

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

ifrs-full

Accruals

Monetary, instant, credit

label

Accruals

IAS 1.78 Common practice

documentation

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

ifrs-full

AccrualsAndDeferredIncomeIncludingContractLiabilities

Monetary, instant, credit

label

Accruals and deferred income including contract liabilities

IAS 1.55 Common practice, IAS 1.78 Common practice

totalLabel

Total accruals and deferred income including contract liabilities

documentation

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

ifrs-full

AccrualsAndDeferredIncomeIncludingContractLiabilitiesAbstract

label

Accruals and deferred income including contract liabilities [abstract]

ifrs-full

AccrualsClassifiedAsCurrent

Monetary, instant, credit

label

Accruals classified as current

IAS 1.78 Common practice

documentation

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

ifrs-full

AccrualsClassifiedAsNoncurrent

Monetary, instant, credit

label

Accruals classified as non-current

IAS 1.78 Common practice

documentation

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

ifrs-full

AccruedIncomeIncludingContractAssets

Monetary, instant, debit

label

Accrued income including contract assets

IAS 1.55 Common practice, IAS 1.78 Common practice

totalLabel

Total accrued income including contract assets

documentation

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

ifrs-full

AccruedIncomeIncludingContractAssetsAbstract

label

Accrued income including contract assets [abstract]

ifrs-full

AccruedIncomeOtherThanContractAssets

Monetary, instant, debit

label

Accrued income other than contract assets

IAS 1.55 Common practice, IAS 1.78 Common practice

documentation

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

ifrs-full

AccumulatedChangesInFairValueOfFinancialAssetsAttributableToChangesInCreditRiskOfFinancialAssets

Monetary, instant, debit

label

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

IFRS 7.9 c Disclosure

documentation

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

ifrs-full

AccumulatedChangesInFairValueOfFinancialAssetsRelatedCreditDerivativesOrSimilarInstruments

Monetary, instant

label

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

IFRS 7.9 d Disclosure

documentation

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

ifrs-full

AccumulatedChangesInFairValueOfFinancialLiabilityAttributableToChangesInCreditRiskOfLiability

Monetary, instant, credit

label

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

IFRS 7.10A a Disclosure, IFRS 7.10 a Disclosure

documentation

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

ifrs-full

AccumulatedChangesInFairValueOfLoanOrReceivableAttributableToChangesInCreditRiskOfFinancialAssets

Monetary, instant, debit

label

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

Expired 2023-01-01 IFRS 7.9 c Disclosure

commentaryGuidance

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

documentation

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

ifrs-full

AccumulatedChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstruments

Monetary, instant

label

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

Expired 2023-01-01 IFRS 7.9 d Disclosure

commentaryGuidance

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

documentation

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

ifrs-full

AccumulatedDepreciationAmortisationAndImpairmentMember

Member

label

Accumulated depreciation, amortisation and impairment [member]

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

documentation

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

ifrs-full

AccumulatedDepreciationAndAmortisationMember

Member

label

Accumulated depreciation and amortisation [member]

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

documentation

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

ifrs-full

AccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountAssets

Monetary, instant, debit

label

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

IFRS 7.24B a (ii) Disclosure

documentation

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

ifrs-full

AccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountLiabilities

Monetary, instant, credit

label

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

IFRS 7.24B a (ii) Disclosure

documentation

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

ifrs-full

AccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesAssets

Monetary, instant, debit

label

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

IFRS 7.24B a (v) Disclosure

documentation

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

ifrs-full

AccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesLiabilities

Monetary, instant, credit

label

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

IFRS 7.24B a (v) Disclosure

documentation

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

ifrs-full

AccumulatedImpairmentMember

Member

label

Accumulated impairment [member]

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

documentation

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

ifrs-full

AccumulatedOtherComprehensiveIncome

Monetary, instant, credit

label

Accumulated other comprehensive income

IAS 1.55 Common practice

totalLabel

Total accumulated other comprehensive income

documentation

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

ifrs-full

AccumulatedOtherComprehensiveIncomeAbstract

label

Accumulated other comprehensive income [abstract]

ifrs-full

AccumulatedOtherComprehensiveIncomeMember

Member

label

Accumulated other comprehensive income [member]

IAS 1.108 Common practice

documentation

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

ifrs-full

AcquisitiondateFairValueOfEquityInterestInAcquireeHeldByAcquirerImmediatelyBeforeAcquisitionDate

Monetary, instant, credit

label

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

IFRS 3.B64 p (i) Disclosure

documentation

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

ifrs-full

AcquisitiondateFairValueOfTotalConsiderationTransferred

Monetary, instant, credit

label

Consideration transferred, acquisition-date fair value

IFRS 3.B64 f Disclosure

totalLabel

Total consideration transferred, acquisition-date fair value

documentation

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

ifrs-full

AcquisitiondateFairValueOfTotalConsiderationTransferredAbstract

label

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

ifrs-full

AcquisitionrelatedCostsForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

Monetary, duration, debit

label

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

IFRS 3.B64 m Disclosure

documentation

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

ifrs-full

AcquisitionrelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

Monetary, duration, debit

label

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

IFRS 3.B64 m Disclosure

documentation

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

ifrs-full

AcquisitionsThroughBusinessCombinationsBiologicalAssets

Monetary, duration, debit

label

Acquisitions through business combinations, biological assets

IAS 41.50 e Disclosure

documentation

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

ifrs-full

AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill

Monetary, duration, debit

label

Acquisitions through business combinations, intangible assets and goodwill

IAS 38.118 e (i) Common practice

documentation

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

ifrs-full

AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill

Monetary, duration, debit

label

Acquisitions through business combinations, intangible assets other than goodwill

IAS 38.118 e (i) Disclosure

documentation

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

ifrs-full

AcquisitionsThroughBusinessCombinationsInvestmentProperty

Monetary, duration, debit

label

Acquisitions through business combinations, investment property

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

documentation

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

ifrs-full

AcquisitionsThroughBusinessCombinationsOtherProvisions

Monetary, duration, credit

label

Acquisitions through business combinations, other provisions

IAS 37.84 Common practice

documentation

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

ifrs-full

AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment

Monetary, duration, debit

label

Acquisitions through business combinations, property, plant and equipment

IAS 16.73 e (iii) Disclosure

documentation

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

ifrs-full

AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipmentIncludingRightofuseAssets

Monetary, duration, debit

label

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

IAS 16.73 e Common practice

documentation

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

ifrs-full

AcquisitionsThroughBusinessCombinationsRightofuseAssets

Monetary, duration, debit

label

Acquisitions through business combinations, right-of-use assets

IAS 16.73 e Common practice

documentation

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

ifrs-full

ActualClaimsThatAriseFromContractsWithinScopeOfIFRS17

Monetary, instant, debit

label

Actual claims that arise from contracts within scope of IFRS 17

IFRS 17.130 Disclosure

documentation

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

ifrs-full

ActuarialAssumptionOfDiscountRates

Percent

label

Actuarial assumption of discount rates

IAS 19.144 Common practice

documentation

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

ifrs-full

ActuarialAssumptionOfDiscountRatesMember

Member

label

Actuarial assumption of discount rates [member]

IAS 19.145 Common practice

documentation

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

ifrs-full

ActuarialAssumptionOfExpectedRatesOfInflation

Percent

label

Actuarial assumption of expected rates of inflation

IAS 19.144 Common practice

documentation

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

ifrs-full

ActuarialAssumptionOfExpectedRatesOfInflationMember

Member

label

Actuarial assumption of expected rates of inflation [member]

IAS 19.145 Common practice

documentation

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

ifrs-full

ActuarialAssumptionOfExpectedRatesOfPensionIncreases

Percent

label

Actuarial assumption of expected rates of pension increases

IAS 19.144 Common practice

documentation

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

ifrs-full

ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember

Member

label

Actuarial assumption of expected rates of pension increases [member]

IAS 19.145 Common practice

documentation

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

ifrs-full

ActuarialAssumptionOfExpectedRatesOfSalaryIncreases

Percent

label

Actuarial assumption of expected rates of salary increases

IAS 19.144 Common practice

documentation

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

ifrs-full

ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember

Member

label

Actuarial assumption of expected rates of salary increases [member]

IAS 19.145 Common practice

documentation

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

ifrs-full

ActuarialAssumptionOfLifeExpectancyAfterRetirement2019

Duration

label

Actuarial assumption of life expectancy after retirement

IAS 19.144 Common practice

documentation

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

ifrs-full

ActuarialAssumptionOfLifeExpectancyAfterRetirementMember

Member

label

Actuarial assumption of life expectancy after retirement [member]

IAS 19.145 Common practice

documentation

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

ifrs-full

ActuarialAssumptionOfMedicalCostTrendRates

Percent

label

Actuarial assumption of medical cost trend rates

IAS 19.144 Common practice

documentation

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

ifrs-full

ActuarialAssumptionOfMedicalCostTrendRatesMember

Member

label

Actuarial assumption of medical cost trend rates [member]

IAS 19.145 Common practice

documentation

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

ifrs-full

ActuarialAssumptionOfMortalityRates

Decimal, instant

label

Actuarial assumption of mortality rates

IAS 19.144 Common practice

documentation

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

ifrs-full

ActuarialAssumptionOfMortalityRatesMember

Member

label

Actuarial assumption of mortality rates [member]

IAS 19.145 Common practice

documentation

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

ifrs-full

ActuarialAssumptionOfRetirementAge2019

Duration

label

Actuarial assumption of retirement age

IAS 19.144 Common practice

documentation

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

ifrs-full

ActuarialAssumptionOfRetirementAgeMember

Member

label

Actuarial assumption of retirement age [member]

IAS 19.145 Common practice

documentation

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

ifrs-full

ActuarialAssumptionsAxis

Axis

label

Actuarial assumptions [axis]

IAS 19.145 Disclosure

documentation

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

ifrs-full

ActuarialAssumptionsDomain

Domain [default]

label

Actuarial assumptions [domain]

IAS 19.145 Disclosure

documentation

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

ifrs-full

ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsBeforeTaxDefinedBenefitPlans

Monetary, duration, credit

label

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

IAS 19.135 b Common practice

documentation

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

ifrs-full

ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetDefinedBenefitLiabilityAsset

(Monetary), duration, debit

label

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

IAS 19.141 c (ii) Disclosure

negatedLabel

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

documentation

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

ifrs-full

ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetOfTaxDefinedBenefitPlans

Monetary, duration, credit

label

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

IAS 19.135 b Common practice

documentation

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

ifrs-full

ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsBeforeTaxDefinedBenefitPlans

Monetary, duration, credit

label

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

IAS 19.135 b Common practice

documentation

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

ifrs-full

ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset

(Monetary), duration, debit

label

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

IAS 19.141 c (iii) Disclosure

negatedLabel

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

documentation

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

ifrs-full

ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetOfTaxDefinedBenefitPlans

Monetary, duration, credit

label

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

IAS 19.135 b Common practice

documentation

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

ifrs-full

ActuarialGainsLossesArisingFromExperienceAdjustmentsBeforeTaxDefinedBenefitPlans

Monetary, duration, credit

label

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

IAS 19.135 b Common practice

documentation

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

ifrs-full

ActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset

(Monetary), duration, debit

label

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

IAS 19.141 c Common practice

negatedLabel

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

documentation

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

ifrs-full

ActuarialGainsLossesArisingFromExperienceAdjustmentsNetOfTaxDefinedBenefitPlans

Monetary, duration, credit

label

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

IAS 19.135 b Common practice

documentation

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

ifrs-full

ActuarialPresentValueOfPromisedRetirementBenefits

Monetary, instant, credit

label

Actuarial present value of promised retirement benefits

IAS 26.35 d Disclosure

documentation

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

ifrs-full

AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets

Monetary, duration

label

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

Expired 2023-01-01 IFRS 7.16 Common practice

commentaryGuidance

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

documentation

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

ifrs-full

AdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract

label

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

ifrs-full

AdditionalDisclosuresRelatedToRegulatoryDeferralAccountsAbstract

label

Additional disclosures related to regulatory deferral accounts [abstract]

ifrs-full

AdditionalInformationAboutEntityExposureToRisk

Text

label

Additional information about entity exposure to risk

IFRS 7.35 Disclosure

documentation

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

ifrs-full

AdditionalInformationAboutInsuranceContractsExplanatory

Text block

label

Additional information about insurance contracts [text block]

IFRS 17.94 Disclosure

documentation

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

ifrs-full

AdditionalInformationAboutNatureAndFinancialEffectOfBusinessCombination

Text

label

Additional information about nature and financial effect of business combination

IFRS 3.63 Disclosure

documentation

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

ifrs-full

AdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatory

Text block

label

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

IFRS 12.B25 Disclosure

documentation

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

ifrs-full

AdditionalInformationAboutSharebasedPaymentArrangements

Text block

label

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

IFRS 2.52 Disclosure

documentation

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

ifrs-full

AdditionalInformationAbstract

label

Additional information [abstract]

ifrs-full

AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination

Monetary, duration, credit

label

Additional liabilities, contingent liabilities recognised in business combination

IFRS 3.B67 c Disclosure

totalLabel

Total additional liabilities, contingent liabilities recognised in business combination

documentation

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

ifrs-full

AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationAbstract

label

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

ifrs-full

AdditionalPaidinCapital

Monetary, instant, credit

label

Additional paid-in capital

IAS 1.55 Common practice

documentation

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

ifrs-full

AdditionalPaidinCapitalMember

Member

label

Additional paid-in capital [member]

IAS 1.108 Common practice

documentation

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

ifrs-full

AdditionalProvisionsOtherProvisions

Monetary, duration, credit

label

Additional provisions, other provisions

IAS 37.84 b Disclosure

totalLabel

Total additional provisions, other provisions

documentation

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

ifrs-full

AdditionalProvisionsOtherProvisionsAbstract

label

Additional provisions, other provisions [abstract]

ifrs-full

AdditionalRecognitionGoodwill

Monetary, duration, debit

label

Additional recognition, goodwill

IFRS 3.B67 d (ii) Disclosure

documentation

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

ifrs-full

AdditionsFromAcquisitionsInvestmentProperty

Monetary, duration, debit

label

Additions from acquisitions, investment property

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

documentation

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

ifrs-full

AdditionsFromPurchasesBiologicalAssets

Monetary, duration, debit

label

Additions from purchases, biological assets

IAS 41.50 b Disclosure

documentation

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

ifrs-full

AdditionsFromSubsequentExpenditureRecognisedAsAssetBiologicalAssets

Monetary, duration, debit

label

Additions from subsequent expenditure recognised as asset, biological assets

IAS 41.50 Common practice

documentation

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

ifrs-full

AdditionsFromSubsequentExpenditureRecognisedAsAssetInvestmentProperty

Monetary, duration, debit

label

Additions from subsequent expenditure recognised as asset, investment property

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

documentation

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

ifrs-full

AdditionsInvestmentPropertyAbstract

label

Additions, investment property [abstract]

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets

Monetary, duration, debit

label

Additions other than through business combinations, biological assets

IAS 41.50 Common practice

totalLabel

Total additions other than through business combinations, biological assets

documentation

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

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsBiologicalAssetsAbstract

label

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

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill

Monetary, duration, debit

label

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

IAS 38.118 e (i) Disclosure

documentation

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

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty

Monetary, duration, debit

label

Additions other than through business combinations, investment property

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

totalLabel

Total additions other than through business combinations, investment property

documentation

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

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment

Monetary, duration, debit

label

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

IAS 16.73 e (i) Disclosure

documentation

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

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipmentIncludingRightofuseAssets

Monetary, duration, debit

label

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

IAS 16.73 e Common practice

documentation

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

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsRightofuseAssets

Monetary, duration, debit

label

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

IAS 16.73 e Common practice

documentation

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

ifrs-full

AdditionsToNoncurrentAssets

Monetary, duration, debit

label

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

IFRS 8.24 b Disclosure, IFRS 8.28 e Disclosure

documentation

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

ifrs-full

AdditionsToRightofuseAssets

Monetary, duration, debit

label

Additions to right-of-use assets

IFRS 16.53 h Disclosure

documentation

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

ifrs-full

AddressOfRegisteredOfficeOfEntity

Text

label

Address of entity’s registered office

IAS 1.138 a Disclosure

documentation

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

ifrs-full

AddressWhereConsolidatedFinancialStatementsAreObtainable

Text

label

Address where consolidated financial statements are obtainable

IAS 27.16 a Disclosure

documentation

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

ifrs-full

AdjustedWeightedAverageShares

Shares

label

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

IAS 33.70 b Disclosure

documentation

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

ifrs-full

AdjustmentsForAmortisationExpense

Monetary, duration, debit

label

Adjustments for amortisation expense

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForAmountsTransferredToInitialCarryingAmountOfHedgedItems

(Monetary), duration, debit

label

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

Expired 2023-01-01 IFRS 7.23 e Disclosure

negatedLabel

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

commentaryGuidance

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

documentation

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

ifrs-full

AdjustmentsForCurrentTaxOfPriorPeriod

Monetary, duration, debit

label

Adjustments for current tax of prior periods

IAS 12.80 b Example

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInAccruedIncomeIncludingContractAssets

Monetary, duration, debit

label

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

IAS 7.20 a Common practice

totalLabel

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

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInAccruedIncomeIncludingContractAssetsAbstract

label

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

ifrs-full

AdjustmentsForDecreaseIncreaseInAccruedIncomeOtherThanContractAssets

Monetary, duration, debit

label

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

IAS 7.20 a Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInBiologicalAssets

Monetary, duration, debit

label

Adjustments for decrease (increase) in biological assets

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInContractAssets

Monetary, duration, debit

label

Adjustments for decrease (increase) in contract assets

IAS 7.20 a Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInDebtInstrumentsHeld

Monetary, duration, debit

label

Adjustments for decrease (increase) in debt instruments held

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInDerivativeFinancialAssets

Monetary, duration, debit

label

Adjustments for decrease (increase) in derivative financial assets

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInEquityInstrumentsHeld

Monetary, duration, debit

label

Adjustments for decrease (increase) in equity instruments held

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently

Monetary, duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue

Monetary, duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInFinancialAssetsHeldForTrading

Monetary, duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInFinancialAssetsMeasuredAtAmortisedCost

Monetary, duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome

Monetary, duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInFinancialAssetsMeasuredAtFairValueThroughProfitOrLoss

Monetary, duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInInventories

Monetary, duration, debit

label

Adjustments for decrease (increase) in inventories

IAS 7.20 a Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInLoansAndAdvances

Monetary, duration, debit

label

Adjustments for decrease (increase) in loans and advances

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToBanks

Monetary, duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToCentralBanks

Monetary, duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToCustomers

Monetary, duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInOtherAssets

Monetary, duration, debit

label

Adjustments for decrease (increase) in other assets

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInOtherCurrentAssets

Monetary, duration, debit

label

Adjustments for decrease (increase) in other current assets

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInOtherFinancialAssets

Monetary, duration, debit

label

Adjustments for decrease (increase) in other financial assets

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables

Monetary, duration, debit

label

Adjustments for decrease (increase) in other operating receivables

IAS 7.20 a Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInPrepaidExpenses

Monetary, duration, debit

label

Adjustments for decrease (increase) in prepaid expenses

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowed

Monetary, duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInTradeAccountReceivable

Monetary, duration, debit

label

Adjustments for decrease (increase) in trade accounts receivable

IAS 7.20 a Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables

Monetary, duration, debit

label

Adjustments for decrease (increase) in trade and other receivables

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDeferredTaxExpense

Monetary, duration, debit

label

Adjustments for deferred tax expense

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDeferredTaxOfPriorPeriods

Monetary, duration, debit

label

Adjustments for deferred tax of prior periods

IAS 12.80 Common practice

documentation

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

ifrs-full

AdjustmentsForDepreciationAndAmortisationExpense

Monetary, duration, debit

label

Adjustments for depreciation and amortisation expense

IAS 7.20 b Common practice

documentation

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

ifrs-full

AdjustmentsForDepreciationAndAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss

Monetary, duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDepreciationExpense

Monetary, duration, debit

label

Adjustments for depreciation expense

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDividendIncome

Monetary, duration, credit

label

Adjustments for dividend income

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForFairValueGainsLosses

Monetary, duration, debit

label

Adjustments for fair value losses (gains)

IAS 7.20 b Common practice

documentation

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

ifrs-full

AdjustmentsForFinanceCosts

Monetary, duration, debit

label

Adjustments for finance costs

IAS 7.20 c Common practice

documentation

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

ifrs-full

AdjustmentsForFinanceIncome

Monetary, duration, credit

label

Adjustments for finance income

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForFinanceIncomeCost

Monetary, duration, credit

label

Adjustments for finance income (cost)

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForGainLossOnDisposalOfInvestmentsInSubsidiariesJointVenturesAndAssociates

Monetary, duration, credit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipment

Monetary, duration, credit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForGainsLossesOnChangeInFairValueLessCostsToSellBiologicalAssets

Monetary, duration, credit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives

Monetary, duration, credit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForGainsLossesOnChangeInFairValueOfFinancialAssets

Monetary, duration, credit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForGainsLossesOnChangeInFairValueOfFinancialLiabilities

Monetary, duration, credit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForGainsLossesOnDisposalOfFinancialAssets

Monetary, duration, credit

label

Adjustments for gains (losses) on disposal of financial assets

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForGainsLossesOnFairValueAdjustmentInvestmentProperty

Monetary, duration, credit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForImpairmentLossesReversalOfImpairmentLossesRecognisedInProfitOrLossFinancialAssets

Monetary, duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForImpairmentLossRecognisedInProfitOrLossGoodwill

Monetary, duration, debit

label

Adjustments for impairment loss recognised in profit or loss, goodwill

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss

Monetary, duration, debit

label

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

IAS 7.20 b Common practice

documentation

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

ifrs-full

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossExplorationAndEvaluationAssets

Monetary, duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossInventories

Monetary, duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances

Monetary, duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment

Monetary, duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeAndOtherReceivables

Monetary, duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForIncomeTaxExpense

Monetary, duration, debit

label

Adjustments for income tax expense

IAS 7.35 Disclosure

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInContractLiabilities

Monetary, duration, debit

label

Adjustments for increase (decrease) in contract liabilities

IAS 7.20 a Common practice

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInDebtInstrumentsIssued

Monetary, duration, debit

label

Adjustments for increase (decrease) in debt instruments issued

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilities

Monetary, duration, debit

label

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

IAS 7.20 a Common practice

totalLabel

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

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilitiesAbstract

label

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

ifrs-full

AdjustmentsForIncreaseDecreaseInDeferredIncomeOtherThanContractLiabilities

Monetary, duration, debit

label

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

IAS 7.20 a Common practice

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInDeposits

Monetary, duration, debit

label

Adjustments for increase (decrease) in deposits

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInDepositsFromBanks

Monetary, duration, debit

label

Adjustments for increase (decrease) in deposits from banks

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInDepositsFromCustomers

Monetary, duration, debit

label

Adjustments for increase (decrease) in deposits from customers

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInDerivativeFinancialLiabilities

Monetary, duration, debit

label

Adjustments for increase (decrease) in derivative financial liabilities

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities

Monetary, duration, debit

label

Adjustments for increase (decrease) in employee benefit liabilities

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently

Monetary, duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesHeldForTrading

Monetary, duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesMeasuredAtAmortisedCost

Monetary, duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesMeasuredAtFairValueThroughProfitOrLoss

Monetary, duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInInsuranceReinsuranceAndInvestmentContractLiabilities

Monetary, duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInOtherCurrentLiabilities

Monetary, duration, debit

label

Adjustments for increase (decrease) in other current liabilities

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInOtherFinancialLiabilities

Monetary, duration, debit

label

Adjustments for increase (decrease) in other financial liabilities

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInOtherLiabilities

Monetary, duration, debit

label

Adjustments for increase (decrease) in other liabilities

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInOtherOperatingPayables

Monetary, duration, debit

label

Adjustments for increase (decrease) in other operating payables

IAS 7.20 a Common practice

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInRepurchaseAgreementsAndCashCollateralOnSecuritiesLent

Monetary, duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInTradeAccountPayable

Monetary, duration, debit

label

Adjustments for increase (decrease) in trade accounts payable

IAS 7.20 a Common practice

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables

Monetary, duration, debit

label

Adjustments for increase (decrease) in trade and other payables

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForIncreaseInOtherProvisionsArisingFromPassageOfTime

Monetary, duration, debit

label

Adjustments for increase in other provisions arising from passage of time

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForInterestExpense

Monetary, duration, debit

label

Adjustments for interest expense

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForInterestIncome

Monetary, duration, credit

label

Adjustments for interest income

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets

Monetary, duration, debit

label

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

IAS 7.14 Common practice

documentation

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

ifrs-full

AdjustmentsForProvisions

Monetary, duration, debit

label

Adjustments for provisions

IAS 7.20 b Common practice

documentation

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

ifrs-full

AdjustmentsForReconcileProfitLoss

Monetary, duration, debit

label

Adjustments to reconcile profit (loss)

IAS 7.20 Disclosure

totalLabel

Total adjustments to reconcile profit (loss)

documentation

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

ifrs-full

AdjustmentsForReconcileProfitLossAbstract

label

Adjustments to reconcile profit (loss) [abstract]

ifrs-full

AdjustmentsForSharebasedPayments

Monetary, duration, debit

label

Adjustments for share-based payments

IAS 7.20 b Common practice

documentation

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

ifrs-full

AdjustmentsForUndistributedProfitsOfAssociates

(Monetary), duration, credit

label

Adjustments for undistributed profits of associates

IAS 7.20 b Common practice

negatedLabel

Adjustments for undistributed profits of associates

documentation

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

ifrs-full

AdjustmentsForUndistributedProfitsOfInvestmentsAccountedForUsingEquityMethod

Monetary, duration, credit

label

Adjustments for undistributed profits of investments accounted for using equity method

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForUnrealisedForeignExchangeLossesGains

Monetary, duration, debit

label

Adjustments for unrealised foreign exchange losses (gains)

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

documentation

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

ifrs-full

AdjustmentsToProfitLossForInterestAndDividendsOnEquityInstrumentsOtherThanPreferenceSharesAndParticipatingEquityInstruments

(Monetary), duration, debit

label

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

IAS 33.70 a Common practice

negatedLabel

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

documentation

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

ifrs-full

AdjustmentsToReconcileProfitLossAttributableToOwnersOfParentToNumeratorUsedInCalculatingBasicEarningsPerShare

(Monetary), duration, debit

label

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

IAS 33.70 a Disclosure

negatedTotalLabel

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

documentation

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

ifrs-full

AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital

Monetary, duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsToReconcileProfitLossToNumeratorUsedInCalculatingBasicEarningsPerShareAbstract

label

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

ifrs-full

AdjustmentsToReconcileProfitLossToNumeratorUsedInCalculatingEarningsPerShareAbstract

label

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

ifrs-full

AdjustmentToCarryingAmountsReportedUnderPreviousGAAP

Monetary, instant, debit

label

Aggregate adjustment to carrying amounts of investments reported under previous GAAP

IFRS 1.31 c Disclosure

documentation

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

ifrs-full

AdjustmentToMidmarketConsensusPriceMeasurementInputMember

Member

label

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

IFRS 13.B36 c Example

documentation

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

ifrs-full

AdjustmentToProfitLossForPreferenceShareDividends

(Monetary), duration, debit

label

Adjustment to profit (loss) for preference share dividends

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

negatedLabel

Adjustment to profit (loss) for preference share dividends

documentation

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

ifrs-full

AdministrationCostsNotReflectedInReturnOnPlanAssetsDefinedBenefitPlans

Monetary, duration, debit

label

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

IAS 19.135 b Common practice

documentation

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

ifrs-full

AdministrativeExpense

(Monetary), duration, debit

label

Administrative expenses

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

negatedLabel

Administrative expenses

documentation

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

ifrs-full

Advances

Monetary, instant, credit

label

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

IAS 1.55 Common practice, IAS 1.78 Common practice

documentation

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

ifrs-full

AdvertisingExpense

Monetary, duration, debit

label

Advertising expense

IAS 1.112 c Common practice

documentation

The amount of expense arising from advertising.

ifrs-full

AggregateAdjustmentToCarryingValueReportedUnderPreviousGAAPMember

Member

label

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

IFRS 1.30 b Disclosure

documentation

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

ifrs-full

AggregateContinuingAndDiscontinuedOperationsMember

Member

label

Aggregate continuing and discontinued operations [member]

IFRS 5 – Presentation and disclosure Disclosure

documentation

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

ifrs-full

AggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised

Monetary, instant

label

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

IFRS 7.28 b Disclosure

periodEndLabel

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

periodStartLabel

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

documentation

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

ifrs-full

AggregatedIndividuallyImmaterialAssociatesMember

Member

label

Aggregated individually immaterial associates [member]

IFRS 12.21 c (ii) Disclosure

documentation

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

ifrs-full

AggregatedIndividuallyImmaterialBusinessCombinationsMember

Member

label

Aggregated individually immaterial business combinations [member]

IFRS 3.B65 Disclosure

documentation

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

ifrs-full

AggregatedIndividuallyImmaterialJointVenturesMember

Member

label

Aggregated individually immaterial joint ventures [member]

IFRS 12.21 c (i) Disclosure

documentation

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

ifrs-full

AggregateNotSignificantIndividualAssetsOrCashgeneratingUnitsMember

Member

label

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

IAS 36.135 Disclosure

documentation

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

ifrs-full

AggregateOfFairValuesMember

Member [default]

label

Aggregate of fair values [member]

IFRS 1.30 a Disclosure

documentation

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

ifrs-full

AgriculturalProduceByGroupAxis

Axis

label

Agricultural produce by group [axis]

IAS 41.46 b (ii) Common practice

documentation

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

ifrs-full

AgriculturalProduceByGroupDomain

Domain [default]

label

Agricultural produce by group [domain]

IAS 41.46 b (ii) Common practice

documentation

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

ifrs-full

Aircraft

Monetary, instant, debit

label

Aircraft

IAS 16.37 e Example

documentation

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

ifrs-full

AircraftMember

Member

label

Aircraft [member]

IAS 16.37 e Example

documentation

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

ifrs-full

AirportLandingRightsMember

Member

label

Airport landing rights [member]

IAS 38.119 Common practice

documentation

This member stands for airport landing rights.

ifrs-full

AllOtherSegmentsMember

Member

label

All other segments [member]

IFRS 15.115 Disclosure, IFRS 8.16 Disclosure

documentation

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

ifrs-full

AllowanceAccountForCreditLossesOfFinancialAssets

Monetary, instant, credit

label

Allowance account for credit losses of financial assets

Expired 2023-01-01 IFRS 7.16 Disclosure

periodEndLabel

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

periodStartLabel

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

commentaryGuidance

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

documentation

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

ifrs-full

AllowanceForCreditLossesMember

Member

label

Allowance for credit losses [member]

IAS 12.81 g Common practice

documentation

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

ifrs-full

AllTypesOfDepositaryReceiptsMember

Member

label

All types of depositary receipts [member]

IAS 1.112 c Common practice

documentation

This member stands for all types of depositary receipts.

ifrs-full

AmortisationAssetsRecognisedFromCostsIncurredToObtainOrFulfilContractsWithCustomers

Monetary, duration, debit

label

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

IFRS 15.128 b Disclosure

documentation

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

ifrs-full

AmortisationExpense

Monetary, duration, debit

label

Amortisation expense

IAS 1.112 c Common practice

documentation

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

ifrs-full

AmortisationIntangibleAssetsOtherThanGoodwill

(Monetary), duration

label

Amortisation, intangible assets other than goodwill

IAS 38.118 e (vi) Disclosure

negatedLabel

Amortisation, intangible assets other than goodwill

commentaryGuidance

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

documentation

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

ifrs-full

AmortisationMethodIntangibleAssetsOtherThanGoodwill

Text

label

Amortisation method, intangible assets other than goodwill

IAS 38.118 b Disclosure

documentation

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

ifrs-full

AmortisationMethodIntangibleAssetsOtherThanGoodwillCategorical

List

label

Amortisation method, intangible assets other than goodwill, categorical

IAS 38.118 b Disclosure

commentaryGuidance

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

documentation

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

ifrs-full

AmortisationRateIntangibleAssetsOtherThanGoodwill

Percent

label

Amortisation rate, intangible assets other than goodwill

IAS 38.118 a Disclosure

documentation

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

ifrs-full

AmountByWhichFinancialAssetsRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRisk

Monetary, instant

label

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

IFRS 7.9 b Disclosure

commentaryGuidance

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

documentation

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

ifrs-full

AmountByWhichLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRisk

Monetary, instant

label

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

Expired 2023-01-01 IFRS 7.9 b Disclosure

commentaryGuidance

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

documentation

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

ifrs-full

AmountByWhichRegulatoryDeferralAccountCreditBalanceHasBeenReducedBecauseItIsNoLongerFullyReversible

Monetary, instant, debit

label

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

IFRS 14.36 Disclosure

documentation

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

ifrs-full

AmountByWhichRegulatoryDeferralAccountDebitBalanceHasBeenReducedBecauseItIsNoLongerFullyRecoverable

Monetary, instant, credit

label

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

IFRS 14.36 Disclosure

documentation

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

ifrs-full

AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount

Monetary, instant, debit

label

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

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

documentation

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

ifrs-full

AmountByWhichValueAssignedToKeyAssumptionMustChangeInOrderForUnitsRecoverableAmountToBeEqualToCarryingAmount

Decimal, instant

label

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

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

documentation

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

ifrs-full

AmountIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntity

Monetary, duration, debit

label

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

IAS 24.18A Disclosure

documentation

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

ifrs-full

AmountOfReclassificationsOrChangesInPresentation

Monetary, duration

label

Amount of reclassifications or changes in presentation

IAS 1.41 b Disclosure

documentation

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

ifrs-full

AmountPresentedInOtherComprehensiveIncomeRealisedAtDerecognition

Monetary, duration

label

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

IFRS 7.10 d Disclosure

documentation

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

ifrs-full

AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSale

Monetary, instant, credit

label

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

IFRS 5 – Example 12 Example, IFRS 5.38 Disclosure

documentation

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

ifrs-full

AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSaleMember

Member

label

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

IFRS 5 – Example 12 Example, IFRS 5.38 Disclosure

documentation

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

ifrs-full

AmountRecognisedInProfitOrLossForReportingPeriodToReflectChangesInLeasePaymentsThatAriseFromRentConcessionsOccurringAsDirectConsequenceOfCovid19PandemicToWhichLesseeAppliedPracticalExpedientInParagraph46AOfIFRS16

Monetary, duration, credit

label

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

IFRS 16.60A b Disclosure

commentaryGuidance

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

documentation

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

ifrs-full

AmountRemovedFromReserveOfCashFlowHedgesAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied

(Monetary), duration, debit

label

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

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

negatedLabel

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

documentation

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

ifrs-full

AmountRemovedFromReserveOfChangeInValueOfForeignCurrencyBasisSpreadsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied

(Monetary), duration, debit

label

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

IFRS 9.6.5.16 Disclosure

negatedLabel

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

documentation

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

ifrs-full

AmountRemovedFromReserveOfChangeInValueOfForwardElementsOfForwardContractsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied

(Monetary), duration, debit

label

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

IFRS 9.6.5.16 Disclosure

negatedLabel

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

documentation

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

ifrs-full

AmountRemovedFromReserveOfChangeInValueOfTimeValueOfOptionsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied

(Monetary), duration, debit

label

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

IFRS 9.6.5.15 b (i) Disclosure

negatedLabel

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

documentation

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

ifrs-full

AmountsPayableOnDemandThatAriseFromContractsWithinScopeOfIFRS17

Monetary, instant, credit

label

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

IFRS 17.132 c Disclosure

documentation

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

ifrs-full

AmountsPayableRelatedPartyTransactions

Monetary, instant, credit

label

Amounts payable, related party transactions

IAS 24.18 b Disclosure, IAS 24.20 Disclosure

documentation

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

ifrs-full

AmountsPayableToTransfereeInRespectOfTransferredAssets

Monetary, instant, credit

label

Other amounts payable to transferee in respect of transferred assets

IFRS 7.42E d Disclosure

documentation

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

ifrs-full

AmountsPresentedInFinancialStatementsAreNotEntirelyComparable

True/False

label

Amounts presented in financial statements are not entirely comparable

IAS 1.36 b Disclosure

commentaryGuidance

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

documentation

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

ifrs-full

AmountsReceivableRelatedPartyTransactions

Monetary, instant, debit

label

Amounts receivable, related party transactions

IAS 24.18 b Disclosure, IAS 24.20 Disclosure

documentation

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

ifrs-full

AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract

label

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

ifrs-full

AmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

Monetary, duration

label

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

IFRS 3.B64 l (iii) Disclosure

documentation

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

ifrs-full

AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryBeforeTax

(Monetary), duration, debit

label

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

IFRS 9.5.6.5 Disclosure

negatedLabel

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

documentation

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

ifrs-full

AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryNetOfTax

(Monetary), duration, debit

label

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

IFRS 9.5.6.5 Disclosure

negatedLabel

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

documentation

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

ifrs-full

AmountsRemovedFromEquityAndIncludedInCarryingAmountOfNonfinancialAssetLiabilityWhoseAcquisitionOrIncurrenceWasHedgedHighlyProbableForecastTransactionBeforeTax

(Monetary), duration, debit

label

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

Expired 2023-01-01 IFRS 7.23 e Disclosure

negatedLabel

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

commentaryGuidance

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

documentation

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

ifrs-full

AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets

(Monetary), instant, credit

label

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

IFRS 7.13C d Disclosure

negatedTotalLabel

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

documentation

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

ifrs-full

AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssetsAbstract

label

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

ifrs-full

AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities

(Monetary), instant, debit

label

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

IFRS 7.13C d Disclosure

negatedTotalLabel

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

documentation

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

ifrs-full

AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilitiesAbstract

label

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

ifrs-full

AnalysisOfAgeOfFinancialAssetsThatArePastDueButNotImpaired

Text block

label

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

Expired 2023-01-01 IFRS 7.37 a Disclosure

commentaryGuidance

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

documentation

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

ifrs-full

AnalysisOfCreditExposuresUsingExternalCreditGradingSystemExplanatory

Text block

label

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

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

commentaryGuidance

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

documentation

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

ifrs-full

AnalysisOfCreditExposuresUsingInternalCreditGradingSystemExplanatory

Text block

label

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

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

commentaryGuidance

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

documentation

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

ifrs-full

AnalysisOfFinancialAssetsThatAreIndividuallyDeterminedToBeImpaired

Text block

label

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

Expired 2023-01-01 IFRS 7.37 b Disclosure

commentaryGuidance

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

documentation

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

ifrs-full

AnalysisOfIncomeAndExpenseAbstract

label

Analysis of income and expense [abstract]

ifrs-full

AnnouncementOfPlanToDiscontinueOperationMember

Member

label

Announcement of plan to discontinue operation [member]

IAS 10.22 b Example

documentation

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

ifrs-full

AnnouncingOrCommencingImplementationOfMajorRestructuringMember

Member

label

Announcing or commencing implementation of major restructuring [member]

IAS 10.22 e Example

documentation

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

ifrs-full

ApplicableTaxRate

Percent

label

Applicable tax rate

IAS 12.81 c (ii) Disclosure

documentation

The applicable income tax rate.

ifrs-full

AreaOfLandUsedForAgriculture

Area

label

Area of land used for agriculture

IAS 41.46 b (i) Common practice

documentation

The area of land used for agriculture by the entity.

ifrs-full

AssetbackedDebtInstrumentsHeld

Monetary, instant, debit

label

Asset-backed debt instruments held

IAS 1.112 c Common practice

documentation

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

ifrs-full

AssetbackedFinancingsMember

Member

label

Asset-backed financings [member]

IFRS 12.B23 b Example

documentation

This member stands for asset-backed financings.

ifrs-full

AssetbackedSecuritiesAmountContributedToFairValueOfPlanAssets

Monetary, instant, debit

label

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

IAS 19.142 g Example

documentation

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

ifrs-full

AssetbackedSecuritiesPercentageContributedToFairValueOfPlanAssets

Percent

label

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

IAS 19.142 g Common practice

documentation

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

ifrs-full

AssetRecognisedForExpectedReimbursementContingentLiabilitiesInBusinessCombination

Monetary, instant, debit

label

Asset recognised for expected reimbursement, contingent liabilities in business combination

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

documentation

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

ifrs-full

AssetRecognisedForExpectedReimbursementOtherProvisions

Monetary, instant, debit

label

Asset recognised for expected reimbursement, other provisions

IAS 37.85 c Disclosure

documentation

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

ifrs-full

Assets

Monetary, instant, debit

label

Assets

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

periodEndLabel

Assets at end of period

periodStartLabel

Assets at beginning of period

totalLabel

Total assets

documentation

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

ifrs-full

AssetsAbstract

label

Assets [abstract]

ifrs-full

AssetsAcquiredByWayOfGovernmentGrantAndInitiallyRecognisedAtFairValueAreMeasuredAfterRecognitionUnderCostModelOrRevaluationModel

List

label

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

IAS 38.122 c (iii) Disclosure

commentaryGuidance

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

documentation

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

ifrs-full

AssetsAndLiabilitiesAxis

Axis

label

Assets and liabilities [axis]

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

documentation

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

ifrs-full

AssetsAndLiabilitiesClassifiedAsHeldForSaleAxis

Axis

label

Assets and liabilities classified as held for sale [axis]

IFRS 5.38 Disclosure

documentation

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

ifrs-full

AssetsAndLiabilitiesClassifiedAsHeldForSaleMember

Member

label

Assets and liabilities classified as held for sale [member]

IFRS 5.38 Disclosure

documentation

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

ifrs-full

AssetsAndLiabilitiesDomain

Domain [default]

label

Assets and liabilities [domain]

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

documentation

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

ifrs-full

AssetsAndLiabilitiesNotClassifiedAsHeldForSaleMember

Member [default]

label

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

IFRS 5.38 Disclosure

documentation

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

ifrs-full

AssetsAndRegulatoryDeferralAccountDebitBalances

Monetary, instant, debit

label

Assets and regulatory deferral account debit balances

IFRS 14.21 Disclosure

documentation

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

ifrs-full

AssetsArisingFromExplorationForAndEvaluationOfMineralResources

Monetary, instant, debit

label

Assets arising from exploration for and evaluation of mineral resources

IFRS 6.24 b Disclosure

documentation

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

ifrs-full

AssetsForInsuranceAcquisitionCashFlows

Monetary, duration, debit

label

Assets for insurance acquisition cash flows

IFRS 17.105A Disclosure, IFRS 17.109A Disclosure

periodEndLabel

Assets for insurance acquisition cash flows at end of period

periodStartLabel

Assets for insurance acquisition cash flows at beginning of period

documentation

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

ifrs-full

AssetsHeldAsCollateralPermittedToBeSoldOrRepledgedAtFairValue

Monetary, instant, debit

label

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

IFRS 7.15 a Disclosure

documentation

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

ifrs-full

AssetsHeldToHedgeLiabilitiesArisingFromFinancingActivitiesMember

Member

label

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

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

documentation

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

ifrs-full

AssetsLessCurrentLiabilities

Monetary, instant, debit

label

Assets less current liabilities

IAS 1.55 Common practice

netLabel

Assets less current liabilities

documentation

The amount of assets less the amount of current liabilities.

ifrs-full

AssetsLessCurrentLiabilitiesAbstract

label

Assets less current liabilities [abstract]

ifrs-full

AssetsLiabilitiesOfBenefitPlan

Monetary, instant, credit

label

Assets (liabilities) of benefit plan

IAS 26.35 a Disclosure

periodEndLabel

Net assets available for benefits at end of period

periodStartLabel

Net assets available for benefits at beginning of period

documentation

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

ifrs-full

AssetsObtained

Monetary, instant, debit

label

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

IFRS 7.38 a Disclosure

documentation

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

ifrs-full

AssetsOfBenefitPlan

Monetary, instant, debit

label

Assets of benefit plan

IAS 26.35 a (i) Disclosure

documentation

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

ifrs-full

AssetsOtherThanCashOrCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013

Monetary, duration, debit

label

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

IAS 7.40 d Disclosure

documentation

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

ifrs-full

AssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomers

Monetary, instant, debit

label

Assets recognised from costs to obtain or fulfil contracts with customers

IFRS 15.128 a Disclosure

documentation

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

ifrs-full

AssetsRecognisedInEntitysFinancialStatementsInRelationToStructuredEntities

Monetary, instant, debit

label

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

IFRS 12.29 a Disclosure

documentation

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

ifrs-full

AssetsSoldOrRepledgedAsCollateralAtFairValue

Monetary, instant, debit

label

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

IFRS 7.15 b Disclosure

documentation

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

ifrs-full

AssetsThatEntityContinuesToRecognise

Monetary, instant, debit

label

Assets that entity continues to recognise

IFRS 7.42D e Disclosure

documentation

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

ifrs-full

AssetsThatEntityContinuesToRecogniseToExtentOfContinuingInvolvement

Monetary, instant, debit

label

Assets that entity continues to recognise to extent of continuing involvement

IFRS 7.42D f Disclosure

documentation

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

ifrs-full

AssetsToWhichSignificantRestrictionsApply

Monetary, instant, debit

label

Assets to which significant restrictions apply

IFRS 12.13 c Disclosure

documentation

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

ifrs-full

AssetsTransferredToStructuredEntitiesAtTimeOfTransfer

Monetary, duration, credit

label

Assets transferred to structured entities, at time of transfer

IFRS 12.27 c Disclosure

documentation

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

ifrs-full

AssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear

Monetary, instant, debit

label

Assets with significant risk of material adjustments within next financial year

IAS 1.125 b Disclosure

documentation

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

ifrs-full

AssociatedLiabilitiesThatEntityContinuesToRecognise

Monetary, instant, credit

label

Associated liabilities that entity continues to recognise

IFRS 7.42D e Disclosure

documentation

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

ifrs-full

AssociatedLiabilitiesThatEntityContinuesToRecogniseToExtentOfContinuingInvolvement

Monetary, instant, credit

label

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

IFRS 7.42D f Disclosure

documentation

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

ifrs-full

AssociatesMember

Member

label

Total for all associates [member]

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

documentation

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

ifrs-full

AtCostMember

Member

label

At cost [member]

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

documentation

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

ifrs-full

AtCostOrInAccordanceWithIFRS16WithinFairValueModelMember

Member

label

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

IAS 40.78 Disclosure

documentation

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

ifrs-full

AtFairValueMember

Member

label

At fair value [member]

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

documentation

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

ifrs-full

AttributionOfExpensesByNatureToTheirFunctionAxis

Axis

label

Attribution of expenses by nature to their function [axis]

IAS 1.104 Common practice, IAS 1.112 c Common practice

commentaryGuidance

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

documentation

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

ifrs-full

AttributionOfExpensesByNatureToTheirFunctionDomain

Domain [default]

label

Attribution of expenses by nature to their function [domain]

IAS 1.104 Common practice, IAS 1.112 c Common practice

documentation

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

ifrs-full

AuditorsRemuneration

Monetary, duration, debit

label

Auditor’s remuneration

IAS 1.112 c Common practice

totalLabel

Total auditor’s remuneration

documentation

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

ifrs-full

AuditorsRemunerationAbstract

label

Auditor’s remuneration [abstract]

ifrs-full

AuditorsRemunerationForAuditServices

Monetary, duration, debit

label

Auditor’s remuneration for audit services

IAS 1.112 c Common practice

documentation

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

ifrs-full

AuditorsRemunerationForOtherServices

Monetary, duration, debit

label

Auditor’s remuneration for other services

IAS 1.112 c Common practice

documentation

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

ifrs-full

AuditorsRemunerationForTaxServices

Monetary, duration, debit

label

Auditor’s remuneration for tax services

IAS 1.112 c Common practice

documentation

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

ifrs-full

AuthorisedCapitalCommitmentsButNotContractedFor

Monetary, instant, credit

label

Authorised capital commitments but not contracted for

IAS 1.112 c Common practice

documentation

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

ifrs-full

AvailableforsaleFinancialAssetsAbstract

label

Available-for-sale financial assets [abstract]

ifrs-full

AverageEffectiveTaxRate

Percent

label

Average effective tax rate

IAS 12.81 c (ii) Disclosure

totalLabel

Total average effective tax rate

documentation

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

ifrs-full

AverageForeignExchangeRate

Decimal, duration

label

Average foreign exchange rate

IAS 1.112 c Common practice

documentation

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

ifrs-full

AverageNumberOfEmployees

Decimal, duration

label

Average number of employees

IAS 1.112 c Common practice

documentation

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

ifrs-full

AveragePriceOfHedgingInstrument

Decimal, instant

label

Average price of hedging instrument

IFRS 7.23B b Disclosure

documentation

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

ifrs-full

AverageRateOfHedgingInstrument

Percent

label

Average rate of hedging instrument

IFRS 7.23B b Disclosure

documentation

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

ifrs-full

BalancesOnCurrentAccountsFromCustomers

Monetary, instant, credit

label

Balances on current accounts from customers

IAS 1.112 c Common practice

documentation

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

ifrs-full

BalancesOnDemandDepositsFromCustomers

Monetary, instant, credit

label

Balances on demand deposits from customers

IAS 1.112 c Common practice

documentation

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

ifrs-full

BalancesOnOtherDepositsFromCustomers

Monetary, instant, credit

label

Balances on other deposits from customers

IAS 1.112 c Common practice

documentation

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

ifrs-full

BalancesOnTermDepositsFromCustomers

Monetary, instant, credit

label

Balances on term deposits from customers

IAS 1.112 c Common practice

documentation

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

ifrs-full

BalancesWithBanks

Monetary, instant, debit

label

Balances with banks

IAS 7.45 Common practice

documentation

The amount of cash balances held at banks.

ifrs-full

BankAcceptanceAssets

Monetary, instant, debit

label

Bank acceptance assets

IAS 1.55 Common practice

documentation

The amount of bank acceptances recognised as assets.

ifrs-full

BankAcceptanceLiabilities

Monetary, instant, credit

label

Bank acceptance liabilities

IAS 1.55 Common practice

documentation

The amount of bank acceptances recognised as liabilities.

ifrs-full

BankAndSimilarCharges

Monetary, duration, debit

label

Bank and similar charges

IAS 1.112 c Common practice

documentation

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

ifrs-full

BankBalancesAtCentralBanksOtherThanMandatoryReserveDeposits

Monetary, instant, debit

label

Bank balances at central banks other than mandatory reserve deposits

IAS 1.112 c Common practice

documentation

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

ifrs-full

BankBorrowingsUndiscountedCashFlows

Monetary, instant, credit

label

Bank borrowings, undiscounted cash flows

IFRS 7.B11D Example, IFRS 7.IG31A Example

documentation

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

ifrs-full

BankDebtInstrumentsHeld

Monetary, instant, debit

label

Bank debt instruments held

IAS 1.112 c Common practice

documentation

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

ifrs-full

BankingArrangementsClassifiedAsCashEquivalents

Monetary, instant, debit

label

Other banking arrangements, classified as cash equivalents

IAS 7.45 Common practice

documentation

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

ifrs-full

BankOverdraftsClassifiedAsCashEquivalents

(Monetary), instant, credit

label

Bank overdrafts

IAS 7.45 Common practice

negatedLabel

Bank overdrafts

documentation

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

ifrs-full

BasicEarningsLossPerInstrumentFromContinuingOperationsParticipatingEquityInstrumentsOtherThanOrdinaryShares

Per share

label

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

IAS 33.A14 Common practice

documentation

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

ifrs-full

BasicEarningsLossPerInstrumentFromDiscontinuedOperationsParticipatingEquityInstrumentsOtherThanOrdinaryShares

Per share

label

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

IAS 33.A14 Common practice

documentation

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

ifrs-full

BasicEarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinaryShares

Per share

label

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

IAS 33.A14 Common practice

totalLabel

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

documentation

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

ifrs-full

BasicEarningsLossPerShare

Per share

label

Basic earnings (loss) per share

IAS 33.66 Disclosure, IAS 33.67 Disclosure

totalLabel

Total basic earnings (loss) per share

commentaryGuidance

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

documentation

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

ifrs-full

BasicEarningsLossPerShareFromContinuingOperations

Per share

label

Basic earnings (loss) per share from continuing operations

IAS 33.66 Disclosure, IAS 33.67 Disclosure

commentaryGuidance

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

documentation

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

ifrs-full

BasicEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

Per share

label

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

IAS 33.67 Disclosure, IFRS 14.26 Disclosure

commentaryGuidance

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

documentation

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

ifrs-full

BasicEarningsLossPerShareFromDiscontinuedOperations

Per share

label

Basic earnings (loss) per share from discontinued operations

IAS 33.67 Disclosure, IAS 33.68 Disclosure

commentaryGuidance

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

documentation

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

ifrs-full

BasicEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

Per share

label

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

IAS 33.67 Disclosure, IFRS 14.26 Disclosure

commentaryGuidance

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

documentation

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

ifrs-full

BasicEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

Per share

label

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

IAS 33.67 Disclosure, IFRS 14.26 Disclosure

commentaryGuidance

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

documentation

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

ifrs-full

BasicEarningsPerShareAbstract

label

Basic earnings per share [abstract]

ifrs-full

BasisForAttributingRevenuesFromExternalCustomersToIndividualCountries

Text

label

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

IFRS 8.33 a Disclosure

documentation

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

ifrs-full

BearerBiologicalAssetsMember

Member

label

Bearer biological assets [member]

IAS 41.43 Example

documentation

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

ifrs-full

BearerPlants

Monetary, instant, debit

label

Bearer plants

IAS 16.37 i Example

documentation

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

ifrs-full

BearerPlantsMember

Member

label

Bearer plants [member]

IAS 16.37 i Example

documentation

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

ifrs-full

BenefitsPaidOrPayable

(Monetary), duration, debit

label

Benefits paid or payable

IAS 26.35 b (v) Disclosure

negatedLabel

Benefits paid or payable

documentation

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

ifrs-full

BestEstimateAtAcquisitionDateOfContractualCashFlowsNotExpectedToBeCollectedForAcquiredReceivables

Monetary, instant, debit

label

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

IFRS 3.B64 h (iii) Disclosure

documentation

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

ifrs-full

BiologicalAssets

Monetary, instant, debit

label

Biological assets

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

periodEndLabel

Biological assets at end of period

periodStartLabel

Biological assets at beginning of period

documentation

The amount of living animals or plants recognised as assets.

ifrs-full

BiologicalAssetsAxis

Axis

label

Biological assets [axis]

IAS 41.50 Common practice

documentation

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

ifrs-full

BiologicalAssetsByAgeAxis

Axis

label

Biological assets by age [axis]

IAS 41.43 Example

documentation

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

ifrs-full

BiologicalAssetsByAgeDomain

Domain [default]

label

Biological assets by age [domain]

IAS 41.43 Example

documentation

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

ifrs-full

BiologicalAssetsByGroupAxis

Axis

label

Biological assets by group [axis]

IAS 41.41 Disclosure

documentation

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

ifrs-full

BiologicalAssetsByGroupDomain

Domain [default]

label

Biological assets by group [domain]

IAS 41.41 Disclosure

documentation

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

ifrs-full

BiologicalAssetsByTypeAxis

Axis

label

Biological assets by type [axis]

IAS 41.43 Example

documentation

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

ifrs-full

BiologicalAssetsByTypeDomain

Domain [default]

label

Biological assets by type [domain]

IAS 41.43 Example

documentation

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

ifrs-full

BiologicalAssetsDomain

Domain [default]

label

Biological assets [domain]

IAS 41.50 Common practice

documentation

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

ifrs-full

BiologicalAssetsPledgedAsSecurityForLiabilities

Monetary, instant, debit

label

Biological assets pledged as security for liabilities

IAS 41.49 a Disclosure

documentation

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

ifrs-full

BiologicalAssetsWhoseTitleIsRestricted

Monetary, instant, debit

label

Biological assets whose title is restricted

IAS 41.49 a Disclosure

documentation

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

ifrs-full

BondsIssued

Monetary, instant, credit

label

Bonds issued

IAS 1.112 c Common practice

documentation

The amount of bonds issued by the entity.

ifrs-full

BondsIssuedUndiscountedCashFlows

Monetary, instant, credit

label

Bonds issued, undiscounted cash flows

IFRS 7.B11D Example, IFRS 7.IG31A Example

documentation

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

ifrs-full

BorrowingCostsAbstract

label

Borrowing costs [abstract]

ifrs-full

BorrowingCostsCapitalised

Monetary, duration

label

Borrowing costs capitalised

IAS 23.26 a Disclosure

commentaryGuidance

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

documentation

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

ifrs-full

BorrowingCostsIncurred

Monetary, duration

label

Borrowing costs incurred

IAS 1.112 c Common practice

totalLabel

Total borrowing costs incurred

commentaryGuidance

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

documentation

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

ifrs-full

BorrowingCostsRecognisedAsExpense

Monetary, duration, debit

label

Borrowing costs recognised as expense

IAS 1.112 c Common practice

documentation

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

ifrs-full

Borrowings

Monetary, instant, credit

label

Borrowings

IAS 1.55 Common practice

totalLabel

Total borrowings

documentation

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

ifrs-full

BorrowingsAbstract

label

Borrowings [abstract]

ifrs-full

BorrowingsAdjustmentToInterestRateBasis

Percent

label

Borrowings, adjustment to interest rate basis

IFRS 7.7 Common practice

documentation

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

ifrs-full

BorrowingsByNameAxis

Axis

label

Borrowings by name [axis]

IFRS 7.7 Common practice

documentation

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

ifrs-full

BorrowingsByNameDomain

Domain [default]

label

Borrowings by name [domain]

IFRS 7.7 Common practice

documentation

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

ifrs-full

BorrowingsByTypeAbstract

label

Borrowings, by type [abstract]

ifrs-full

BorrowingsInterestRate

Percent

label

Borrowings, interest rate

IFRS 7.7 Common practice

documentation

The interest rate on borrowings. [Refer: Borrowings]

ifrs-full

BorrowingsInterestRateBasis

Text

label

Borrowings, interest rate basis

IFRS 7.7 Common practice

documentation

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

ifrs-full

BorrowingsMaturity

Text

label

Borrowings, maturity

IFRS 7.7 Common practice

documentation

The maturity of borrowings. [Refer: Borrowings]

ifrs-full

BorrowingsOriginalCurrency

Text

label

Borrowings, original currency

IFRS 7.7 Common practice

documentation

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

ifrs-full

BorrowingsRecognisedAsOfAcquisitionDate

(Monetary), instant, credit

label

Borrowings recognised as of acquisition date

IFRS 3.B64 i Common practice

negatedLabel

Borrowings recognised as of acquisition date

documentation

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

ifrs-full

BottomOfRangeMember

Member

label

Bottom of range [member]

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

documentation

This member stands for the bottom of a range.

ifrs-full

BrandNames

Monetary, instant, debit

label

Brand names

IAS 38.119 a Example

documentation

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

ifrs-full

BrandNamesMember

Member

label

Brand names [member]

IAS 38.119 a Example

documentation

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

ifrs-full

BreachesWhichPermittedLenderToDemandAcceleratedRepaymentWereRemediedOrTermsOfLoansPayableWereRenegotiatedBeforeFinancialStatementsWereAuthorisedForIssue

True/False

label

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

IFRS 7.19 Disclosure

commentaryGuidance

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

documentation

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

ifrs-full

BroadcastingRightsMember

Member

label

Broadcasting rights [member]

IAS 38.119 Common practice

documentation

This member stands for broadcasting rights.

ifrs-full

BrokerageFeeExpense

(Monetary), duration, debit

label

Brokerage fee expense

IAS 1.112 c Common practice

negatedLabel

Brokerage fee expense

documentation

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

ifrs-full

BrokerageFeeIncome

Monetary, duration, credit

label

Brokerage fee income

IAS 1.112 c Common practice

documentation

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

ifrs-full

Buildings

Monetary, instant, debit

label

Buildings

IAS 16.37 Common practice

documentation

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

ifrs-full

BuildingsMember

Member

label

Buildings [member]

IAS 16.37 Common practice

documentation

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

ifrs-full

BusinessCombinationsAxis

Axis

label

Business combinations [axis]

IFRS 3.B64 Disclosure

documentation

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

ifrs-full

BusinessCombinationsDomain

Domain [default]

label

Business combinations [domain]

IFRS 3.B64 Disclosure, IFRS 3.B67 Disclosure

documentation

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

ifrs-full

BusinessCombinationsMember

Member

label

Total for all business combinations [member]

IFRS 3.B64 Disclosure

documentation

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

ifrs-full

CancellationOfTreasuryShares

Monetary, duration, credit

label

Cancellation of treasury shares

IAS 1.106 d Common practice

documentation

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

ifrs-full

CapitalCommitments

Monetary, instant, credit

label

Capital commitments

IAS 1.112 c Common practice

totalLabel

Total capital commitments

documentation

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

ifrs-full

CapitalCommitmentsAbstract

label

Capital commitments [abstract]

ifrs-full

CapitalisationRateMeasurementInputMember

Member

label

Capitalisation rate, measurement input [member]

IFRS 13.93 d Example, IFRS 13.IE63 Example

documentation

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

ifrs-full

CapitalisationRateOfBorrowingCostsEligibleForCapitalisation

Percent

label

Capitalisation rate of borrowing costs eligible for capitalisation

IAS 23.26 b Disclosure

documentation

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

ifrs-full

CapitalisedDevelopmentExpenditureMember

Member

label

Capitalised development expenditure [member]

IAS 38.119 Common practice

documentation

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

ifrs-full

CapitalRedemptionReserve

Monetary, instant, credit

label

Capital redemption reserve

IAS 1.55 Common practice

documentation

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

ifrs-full

CapitalRedemptionReserveMember

Member

label

Capital redemption reserve [member]

IAS 1.108 Common practice

documentation

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

ifrs-full

CapitalRequirementsAxis

Axis

label

Capital requirements [axis]

IAS 1.136 Disclosure

documentation

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

ifrs-full

CapitalRequirementsDomain

Domain [default]

label

Capital requirements [domain]

IAS 1.136 Disclosure

documentation

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

ifrs-full

CapitalReserve

Monetary, instant, credit

label

Capital reserve

IAS 1.55 Common practice

documentation

A component of equity representing the capital reserves.

ifrs-full

CapitalReserveMember

Member

label

Capital reserve [member]

IAS 1.108 Common practice

documentation

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

ifrs-full

CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis

Axis

label

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

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

documentation

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

ifrs-full

CarryingAmountMember

Member [default]

label

Carrying amount [member]

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

documentation

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

ifrs-full

CarryingAmountOfAssetsAffectedByCurrencyNotBeingExchangeable

Monetary, instant, debit

label

Carrying amount of assets affected by currency not being exchangeable

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

documentation

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

ifrs-full

CarryingAmountOfAssetsExposedToRisk

Monetary, instant, debit

label

Carrying amount of assets exposed to risk

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

documentation

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

ifrs-full

CarryingAmountOfLiabilitiesAffectedByCurrencyNotBeingExchangeable

Monetary, instant, credit

label

Carrying amount of liabilities affected by currency not being exchangeable

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

documentation

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

ifrs-full

CarryingAmountOfLiabilitiesExposedToRisk

Monetary, instant, credit

label

Carrying amount of liabilities exposed to risk

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

documentation

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

ifrs-full

CarryingAmountOfNoncurrentLiabilitiesWithCovenants

Monetary, instant, credit

label

Carrying amount of non-current liabilities with covenants

IAS 1.76ZA a Disclosure

documentation

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

ifrs-full

CarryingAmountsDeterminedUnderPreviousGAAPWereAllocatedIfEntityUsesExemptionInIFRS1D8Ab

True/False

label

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

IFRS 1.31A Disclosure

commentaryGuidance

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

documentation

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

ifrs-full

CarryingAmountsWereDeterminedUnderPreviousGAAPIfEntityUsesExemptionInIFRS1D8B

True/False

label

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

IFRS 1.31B Disclosure

commentaryGuidance

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

documentation

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

ifrs-full

Cash

Monetary, instant, debit

label

Cash

IAS 7.45 Common practice

totalLabel

Total cash

documentation

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

ifrs-full

CashAbstract

label

Cash [abstract]

ifrs-full

CashAdvancesAndLoansFromRelatedParties

Monetary, duration, debit

label

Cash advances and loans from related parties

IAS 7.17 Common practice

documentation

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

ifrs-full

CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities

(Monetary), duration, credit

label

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

IAS 7.16 e Example

negatedTerseLabel

Cash advances and loans made to other parties

documentation

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

ifrs-full

CashAdvancesAndLoansMadeToRelatedParties

Monetary, duration, credit

label

Cash advances and loans made to related parties

IAS 7.16 Common practice

documentation

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

ifrs-full

CashAndBankBalancesAtCentralBanks

Monetary, instant, debit

label

Cash and bank balances at central banks

IAS 1.55 Common practice

documentation

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

ifrs-full

CashAndCashEquivalents

Monetary, instant, debit

label

Cash and cash equivalents

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

periodEndLabel

Cash and cash equivalents at end of period

periodStartLabel

Cash and cash equivalents at beginning of period

totalLabel

Total cash and cash equivalents

documentation

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

ifrs-full

CashAndCashEquivalentsAbstract

label

Cash and cash equivalents [abstract]

ifrs-full

CashAndCashEquivalentsAmountContributedToFairValueOfPlanAssets

Monetary, instant, debit

label

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

IAS 19.142 a Example

documentation

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

ifrs-full

CashAndCashEquivalentsClassifiedAsPartOfDisposalGroupHeldForSale

Monetary, instant, debit

label

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

IAS 7.45 Common practice

documentation

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

ifrs-full

CashAndCashEquivalentsHeldByEntityUnavailableForUseByGroup

Monetary, instant, debit

label

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

IAS 7.48 Disclosure

documentation

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

ifrs-full

CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition

Monetary, instant, debit

label

Cash and cash equivalents if different from statement of financial position

IAS 7.45 Common practice

totalLabel

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

documentation

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

ifrs-full

CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract

label

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

ifrs-full

CashAndCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013

Monetary, duration, debit

label

Cash and cash equivalents in subsidiary or businesses acquired or disposed

IAS 7.40 c Disclosure

documentation

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

ifrs-full

CashAndCashEquivalentsPercentageContributedToFairValueOfPlanAssets

Percent

label

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

IAS 19.142 a Common practice

documentation

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

ifrs-full

CashAndCashEquivalentsRecognisedAsOfAcquisitionDate

Monetary, instant, debit

label

Cash and cash equivalents recognised as of acquisition date

IFRS 3.B64 i Common practice

documentation

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

ifrs-full

CashCollateralPledgedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities

(Monetary), instant, debit

label

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

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

negatedLabel

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

documentation

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

ifrs-full

CashCollateralReceivedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets

(Monetary), instant, credit

label

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

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

negatedLabel

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

documentation

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

ifrs-full

CashEquivalents

Monetary, instant, debit

label

Cash equivalents

IAS 7.45 Common practice

totalLabel

Total cash equivalents

documentation

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

ifrs-full

CashEquivalentsAbstract

label

Cash equivalents [abstract]

ifrs-full

CashFlowHedgesAbstract

label

Cash flow hedges [abstract]

ifrs-full

CashFlowHedgesMember

Member

label

Cash flow hedges [member]

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

documentation

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

ifrs-full

CashFlowsFromContinuingAndDiscontinuedOperationsAbstract

label

Cash flows from continuing and discontinued operations [abstract]

ifrs-full

CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities

Monetary, duration, debit

label

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

IAS 7.39 Disclosure

terseLabel

Cash flows from losing control of subsidiaries or other businesses

documentation

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

ifrs-full

CashFlowsFromUsedInDecreaseIncreaseInRestrictedCashAndCashEquivalents

Monetary, duration, debit

label

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

IAS 7.16 Common practice

documentation

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

ifrs-full

CashFlowsFromUsedInDecreaseIncreaseInShorttermDepositsAndInvestments

Monetary, duration, debit

label

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

IAS 7.16 Common practice

documentation

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

ifrs-full

CashFlowsFromUsedInExplorationForAndEvaluationOfMineralResourcesClassifiedAsInvestingActivities

Monetary, duration, debit

label

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

IFRS 6.24 b Disclosure

documentation

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

ifrs-full

CashFlowsFromUsedInExplorationForAndEvaluationOfMineralResourcesClassifiedAsOperatingActivities

Monetary, duration, debit

label

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

IFRS 6.24 b Disclosure

documentation

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

ifrs-full

CashFlowsFromUsedInFinancingActivities

Monetary, duration, debit

label

Cash flows from (used in) financing activities

IAS 7.10 Disclosure, IAS 7.50 d Disclosure

netLabel

Net cash flows from (used in) financing activities

documentation

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

ifrs-full

CashFlowsFromUsedInFinancingActivitiesAbstract

label

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

ifrs-full

CashFlowsFromUsedInFinancingActivitiesContinuingOperations

Monetary, duration, debit

label

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

IFRS 5.33 c Disclosure

netLabel

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

documentation

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

ifrs-full

CashFlowsFromUsedInFinancingActivitiesDiscontinuedOperations

Monetary, duration, debit

label

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

IFRS 5.33 c Disclosure

netLabel

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

documentation

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

ifrs-full

CashFlowsFromUsedInIncreaseDecreaseInCurrentBorrowings

Monetary, duration, debit

label

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

IAS 7.17 Common practice

documentation

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

ifrs-full

CashFlowsFromUsedInIncreasesInOperatingCapacity

Monetary, duration, debit

label

Cash flows from (used in) increases in operating capacity

IAS 7.50 c Example

documentation

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

ifrs-full

CashFlowsFromUsedInInvestingActivities

Monetary, duration, debit

label

Cash flows from (used in) investing activities

IAS 7.10 Disclosure, IAS 7.50 d Disclosure

netLabel

Net cash flows from (used in) investing activities

documentation

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

ifrs-full

CashFlowsFromUsedInInvestingActivitiesAbstract

label

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

ifrs-full

CashFlowsFromUsedInInvestingActivitiesContinuingOperations

Monetary, duration, debit

label

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

IFRS 5.33 c Disclosure

netLabel

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

documentation

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

ifrs-full

CashFlowsFromUsedInInvestingActivitiesDiscontinuedOperations

Monetary, duration, debit

label

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

IFRS 5.33 c Disclosure

netLabel

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

documentation

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

ifrs-full

CashFlowsFromUsedInMaintainingOperatingCapacity

Monetary, duration, debit

label

Cash flows from (used in) maintaining operating capacity

IAS 7.50 c Example

documentation

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

ifrs-full

CashFlowsFromUsedInOperatingActivities

Monetary, duration

label

Cash flows from (used in) operating activities

IAS 7.10 Disclosure, IAS 7.50 d Disclosure

netLabel

Net cash flows from (used in) operating activities

commentaryGuidance

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

documentation

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

ifrs-full

CashFlowsFromUsedInOperatingActivitiesAbstract

label

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

ifrs-full

CashFlowsFromUsedInOperatingActivitiesContinuingOperations

Monetary, duration

label

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

IFRS 5.33 c Disclosure

netLabel

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

commentaryGuidance

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

documentation

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

ifrs-full

CashFlowsFromUsedInOperatingActivitiesDiscontinuedOperations

Monetary, duration

label

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

IFRS 5.33 c Disclosure

netLabel

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

commentaryGuidance

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

documentation

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

ifrs-full

CashFlowsFromUsedInOperations

Monetary, duration

label

Cash flows from (used in) operations

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

netLabel

Net cash flows from (used in) operations

commentaryGuidance

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

documentation

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

ifrs-full

CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital

Monetary, duration

label

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

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

commentaryGuidance

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

documentation

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

ifrs-full

CashFlowsUsedInExplorationAndDevelopmentActivities

Monetary, duration, credit

label

Cash flows used in exploration and development activities

IAS 7.16 Common practice

documentation

The cash outflow for exploration and development activities.

ifrs-full

CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities

(Monetary), duration, credit

label

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

IAS 7.39 Disclosure

negatedTerseLabel

Cash flows used in obtaining control of subsidiaries or other businesses

documentation

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

ifrs-full

CashOnHand

Monetary, instant, debit

label

Cash on hand

IAS 7.45 Common practice

documentation

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

ifrs-full

CashOutflowForLeases

Monetary, duration, credit

label

Cash outflow for leases

IFRS 16.53 g Disclosure

documentation

The cash outflow for leases.

ifrs-full

CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities

(Monetary), duration, credit

label

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

IAS 7.16 g Example

negatedTerseLabel

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

documentation

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

ifrs-full

CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities

Monetary, duration, debit

label

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

IAS 7.16 h Example

terseLabel

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

documentation

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

ifrs-full

CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities

Monetary, duration, debit

label

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

IAS 7.16 f Example

terseLabel

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

documentation

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

ifrs-full

CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToRelatedParties

Monetary, duration, debit

label

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

IAS 7.16 Common practice

documentation

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

ifrs-full

CashRepaymentsOfAdvancesAndLoansFromRelatedParties

Monetary, duration, credit

label

Cash repayments of advances and loans from related parties

IAS 7.17 Common practice

documentation

The cash outflow for repayments of advances and loans from related parties. [Refer: Total for all related parties [member]]

ifrs-full

CashSettlementMember

Member

label

Cash settlement [member]

IFRS 2.45 a Disclosure

documentation

This member stands for the cash settlement method for a share-based payment transaction. A cash-settled share-based payment transaction is one in which the entity acquires goods or services by incurring a liability to transfer cash or other assets to the supplier of those goods or services for amounts that are based on the price (or value) of equity instruments (including shares or share options) of the entity or another group entity.

ifrs-full

CashTransferred

Monetary, instant, credit

label

Cash transferred

IFRS 3.B64 f (i) Disclosure

documentation

The fair value, at acquisition date, of cash transferred as consideration in a business combination. [Refer: Total for all business combinations [member]]

ifrs-full

CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAxis

Axis

label

Categories of assets recognised from costs to obtain or fulfil contracts with customers [axis]

IFRS 15.128 a Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersDomain

Domain [default]

label

Categories of assets recognised from costs to obtain or fulfil contracts with customers [domain]

IFRS 15.128 a Disclosure

documentation

This member stands for all categories of assets recognised from the costs to obtain or fulfil contracts with customers. It also represents the standard value for the “Categories of assets recognised from costs to obtain or fulfil contracts with customers” axis if no other member is used. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers]

ifrs-full

CategoriesOfCurrentFinancialAssetsAbstract

label

Categories of current financial assets [abstract]

ifrs-full

CategoriesOfCurrentFinancialLiabilitiesAbstract

label

Categories of current financial liabilities [abstract]

ifrs-full

CategoriesOfFinancialAssetsAbstract

label

Categories of financial assets [abstract]

ifrs-full

CategoriesOfFinancialAssetsAxis

Axis

label

Categories of financial assets [axis]

IFRS 7.8 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

CategoriesOfFinancialAssetsDomain

Domain [default]

label

Categories of financial assets [domain]

IFRS 7.8 Disclosure

documentation

This member stands for aggregated categories of financial assets. It also represents the standard value for the “Categories of financial assets” axis if no other member is used. [Refer: Financial assets]

ifrs-full

CategoriesOfFinancialLiabilitiesAbstract

label

Categories of financial liabilities [abstract]

ifrs-full

CategoriesOfFinancialLiabilitiesAxis

Axis

label

Categories of financial liabilities [axis]

IFRS 7.8 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

CategoriesOfFinancialLiabilitiesDomain

Domain [default]

label

Categories of financial liabilities [domain]

IFRS 7.8 Disclosure

documentation

This member stands for aggregated categories of financial liabilities. It also represents the standard value for the “Categories of financial liabilities” axis if no other member is used. [Refer: Financial assets]

ifrs-full

CategoriesOfNoncurrentFinancialAssetsAbstract

label

Categories of non-current financial assets [abstract]

ifrs-full

CategoriesOfNoncurrentFinancialLiabilitiesAbstract

label

Categories of non-current financial liabilities [abstract]

ifrs-full

CategoriesOfRelatedPartiesAxis

Axis

label

Categories of related parties [axis]

IAS 24.19 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

CategoriesOfRelatedPartiesDomain

Domain [default]

label

Categories of related parties [domain]

IAS 24.19 Disclosure

documentation

This member stands for the standard value for the “Categories of related parties” axis if no other member is used.

ifrs-full

ChangeInAccountingPolicyIsMadeInAccordanceWithTransitionalProvisionsOfInitiallyAppliedIFRS

True/False

label

Change in accounting policy is made in accordance with transitional provisions of initially applied IFRS

IAS 8.28 b Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates (true false) whether a change in accounting policy is made in accordance with the transitional provisions of an initially applied IFRS.

ifrs-full

ChangeInAmountRecognisedForPreacquisitionDeferredTaxAsset

Monetary, duration, debit

label

Increase (decrease) in amount recognised for pre-acquisition deferred tax asset

IAS 12.81 j Disclosure

documentation

The increase (decrease) in a pre-acquisition deferred tax asset of the acquirer as a result of a business combination that changes the probability of realising the asset by the acquirer. [Refer: Deferred tax assets; Total for all business combinations [member]]

ifrs-full

ChangeInFunctionalCurrencyOfEitherReportingEntityOrSignificantForeignOperation

True/False

label

Change in functional currency of either reporting entity or significant foreign operation

IAS 21.54 Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates (true false) whether there is a change in the functional currency of either the reporting entity or a significant foreign operation.

ifrs-full

ChangeInNameOfReportingEntityOrOtherMeansOfIdentificationFromEndOfPrecedingReportingPeriod

True/False

label

Change in name of reporting entity or other means of identification from end of preceding reporting period

IAS 1.51 a Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates (true false) whether there is change in either the name of the reporting entity or any other means of identification from the end of the preceding reporting period.

ifrs-full

ChangeInValueOfForeignCurrencyBasisSpreadsAbstract

label

Change in value of foreign currency basis spreads [abstract]

ifrs-full

ChangeInValueOfForwardElementsOfForwardContractsAbstract

label

Change in value of forward elements of forward contracts [abstract]

ifrs-full

ChangeInValueOfTimeValueOfOptionsAbstract

label

Change in value of time value of options [abstract]

ifrs-full

ChangesInAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedAbstract

label

Changes in aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss [abstract]

ifrs-full

ChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract

label

Changes in allowance account for credit losses of financial assets [abstract]

ifrs-full

ChangesInAssetsForInsuranceAcquisitionCashFlowsAbstract

label

Changes in assets for insurance acquisition cash flows [abstract]

ifrs-full

ChangesInBiologicalAssets

Monetary, duration, debit

label

Increase (decrease) in biological assets

IAS 41.50 Disclosure

totalLabel

Total increase (decrease) in biological assets

documentation

The increase (decrease) in biological assets. [Refer: Biological assets]

ifrs-full

ChangesInBiologicalAssetsAbstract

label

Changes in biological assets [abstract]

ifrs-full

ChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstract

label

Changes in contingent liabilities recognised in business combination [abstract]

ifrs-full

ChangesInDeferredTaxLiabilityAssetAbstract

label

Changes in deferred tax liability (asset) [abstract]

ifrs-full

ChangesInEquity

Monetary, duration, credit

label

Increase (decrease) in equity

IAS 1.106 d Disclosure

totalLabel

Total increase (decrease) in equity

documentation

The increase (decrease) in equity. [Refer: Equity]

ifrs-full

ChangesInEquityAbstract

label

Changes in equity [abstract]

ifrs-full

ChangesInExposureToRisk

Text

label

Description of changes in exposure to risk

IFRS 7.33 c Disclosure

documentation

The description of changes in the exposure to risks arising from financial instruments. [Refer: Classes of financial instruments [domain]]

ifrs-full

ChangesInFairValueMeasurementAssetsAbstract

label

Changes in fair value measurement, assets [abstract]

ifrs-full

ChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstract

label

Changes in fair value measurement, entity’s own equity instruments [abstract]

ifrs-full

ChangesInFairValueMeasurementLiabilitiesAbstract

label

Changes in fair value measurement, liabilities [abstract]

ifrs-full

ChangesInFairValueOfCreditDerivativeAbstract

label

Changes in fair value of credit derivative [abstract]

ifrs-full

ChangesInFairValueOfFinancialAssetsAttributableToChangesInCreditRiskOfFinancialAssets

Monetary, duration, debit

label

Increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss, attributable to changes in credit risk of financial assets

IFRS 7.9 c Disclosure

documentation

The increase (decrease) in the fair value of a financial asset (or group of financial assets) designated as measured at fair value through profit or loss that is attributable to changes in the credit risk of that asset determined either: (a) as the amount of change in its fair value that is not attributable to changes in market conditions that give rise to market risk ; or (b) using an alternative method the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset. [Refer: Credit risk [member]; Financial assets]

ifrs-full

ChangesInFairValueOfFinancialAssetsRelatedCreditDerivativesOrSimilarInstruments

Monetary, duration

label

Increase (decrease) in fair value of credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss

IFRS 7.9 d Disclosure

documentation

The increase (decrease) in the fair value of credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss. [Refer: Derivatives [member]; Financial assets]

ifrs-full

ChangesInFairValueOfFinancialLiabilityAttributableToChangesInCreditRiskOfLiability

Monetary, duration, credit

label

Increase (decrease) in fair value of financial liability, attributable to changes in credit risk of liability

IFRS 7.10A a Disclosure

documentation

The increase (decrease) in the fair value of a financial liability that is attributable to changes in the credit risk of that liability. [Refer: Credit risk [member]]

ifrs-full

ChangesInFairValueOfLoansOrReceivablesAttributableToChangesInCreditRiskOfFinancialAssets

Monetary, duration, debit

label

Increase (decrease) in fair value of loans or receivables, attributable to changes in credit risk of financial assets

Expired 2023-01-01 IFRS 7.9 c Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The increase (decrease) in the fair value of loans or receivables that is attributable to changes in the credit risk of the loans and receivables determined either: (a) as the amount of change in their fair value that is not attributable to changes in market conditions that gave rise to market risk; or (b) using an alternative method that the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset. [Refer: Credit risk [member]; Market risk [member]]

ifrs-full

ChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstruments

Monetary, duration

label

Increase (decrease) in fair value of credit derivatives or similar instruments related to loans or receivables

Expired 2023-01-01 IFRS 7.9 d Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The increase (decrease) in the fair value of credit derivatives or similar instruments related to loans or receivables. [Refer: Derivatives [member]]

ifrs-full

ChangesInGoodwill

Monetary, duration, debit

label

Increase (decrease) in goodwill

IFRS 3.B67 d Disclosure

totalLabel

Total increase (decrease) in goodwill

documentation

The increase (decrease) in goodwill. [Refer: Goodwill]

ifrs-full

ChangesInGoodwillAbstract

label

Changes in goodwill [abstract]

ifrs-full

ChangesInInsuranceContractsForReconciliationByComponentsAbstract

label

Changes in insurance contracts for reconciliation by components [abstract]

ifrs-full

ChangesInInsuranceContractsForReconciliationByRemainingCoverageAndIncurredClaimsAbstract

label

Changes in insurance contracts for reconciliation by remaining coverage and incurred claims [abstract]

ifrs-full

ChangesInIntangibleAssetsAndGoodwillAbstract

label

Changes in intangible assets and goodwill [abstract]

ifrs-full

ChangesInIntangibleAssetsOtherThanGoodwill

Monetary, duration, debit

label

Increase (decrease) in intangible assets other than goodwill

IAS 38.118 e Disclosure

totalLabel

Total increase (decrease) in intangible assets other than goodwill

documentation

The increase (decrease) in intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]

ifrs-full

ChangesInIntangibleAssetsOtherThanGoodwillAbstract

label

Changes in intangible assets other than goodwill [abstract]

ifrs-full

ChangesInInventoriesOfFinishedGoodsAndWorkInProgress

(Monetary), duration, debit

label

Decrease (increase) in inventories of finished goods and work in progress

IAS 1.102 Example, IAS 1.99 Disclosure

negatedLabel

Increase (decrease) in inventories of finished goods and work in progress

documentation

The decrease (increase) in inventories of finished goods and work in progress. [Refer: Inventories; Current finished goods; Current work in progress]

ifrs-full

ChangesInInvestmentProperty

Monetary, duration, debit

label

Increase (decrease) in investment property

IAS 40.76 Disclosure, IAS 40.79 d Disclosure

totalLabel

Total increase (decrease) in investment property

documentation

The increase (decrease) in investment property. [Refer: Investment property]

ifrs-full

ChangesInInvestmentPropertyAbstract

label

Changes in investment property [abstract]

ifrs-full

ChangesInLiabilitiesArisingFromFinancingActivitiesAbstract

label

Changes in liabilities arising from financing activities [abstract]

ifrs-full

ChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysis

Text

label

Description of changes in methods and assumptions used in preparing sensitivity analysis

IFRS 7.40 c Disclosure

documentation

The description of changes in the methods and assumptions used in preparing a sensitivity analysis for the types of market risk to which the entity is exposed. [Refer: Market risk [member]]

ifrs-full

ChangesInMethodsUsedToMeasureRisk

Text

label

Description of changes in methods used to measure risk

IFRS 7.33 c Disclosure

documentation

The description of changes in methods used to measure risks arising from financial instruments. [Refer: Classes of financial instruments [domain]]

ifrs-full

ChangesInNetAssetsAvailableForBenefitsAbstract

label

Changes in net assets available for benefits [abstract]

ifrs-full

ChangesInNetDefinedBenefitLiabilityAssetAbstract

label

Changes in net defined benefit liability (asset) [abstract]

ifrs-full

ChangesInNetDefinedBenefitLiabilityAssetResultingFromExpenseIncomeInProfitOrLossAbstract

label

Changes in net defined benefit liability (asset) resulting from expense (income) in profit or loss [abstract]

ifrs-full

ChangesInNetDefinedBenefitLiabilityAssetResultingFromMiscellaneousOtherChangesAbstract

label

Changes in net defined benefit liability (asset) resulting from miscellaneous other changes [abstract]

ifrs-full

ChangesInNominalAmountOfCreditDerivativeAbstract

label

Changes in nominal amount of credit derivative [abstract]

ifrs-full

ChangesInNumberOfSharesOutstandingAbstract

label

Changes in number of shares outstanding [abstract]

ifrs-full

ChangesInObjectivesPoliciesAndProcessesForManagingRisk

Text

label

Description of changes in objectives, policies and processes for managing risk

IFRS 7.33 c Disclosure

documentation

The description of changes in objectives, policies and processes for managing risks arising from financial instruments. [Refer: Classes of financial instruments [domain]]

ifrs-full

ChangesInOtherProvisions

Monetary, duration, credit

label

Increase (decrease) in other provisions

IAS 37.84 Disclosure

totalLabel

Total increase (decrease) in other provisions

documentation

The increase (decrease) in other provisions. [Refer: Other provisions]

ifrs-full

ChangesInOtherProvisionsAbstract

label

Changes in other provisions [abstract]

ifrs-full

ChangesInPropertyPlantAndEquipment

Monetary, duration, debit

label

Increase (decrease) in property, plant and equipment

IAS 16.73 e Disclosure

totalLabel

Total increase (decrease) in property, plant and equipment

documentation

The increase (decrease) in property, plant and equipment. [Refer: Property, plant and equipment]

ifrs-full

ChangesInPropertyPlantAndEquipmentAbstract

label

Changes in property, plant and equipment [abstract]

ifrs-full

ChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract

label

Changes in property, plant and equipment, including right-of-use assets [abstract]

ifrs-full

ChangesInRegulatoryDeferralAccountCreditBalancesAbstract

label

Changes in regulatory deferral account credit balances [abstract]

ifrs-full

ChangesInRegulatoryDeferralAccountDebitBalancesAbstract

label

Changes in regulatory deferral account debit balances [abstract]

ifrs-full

ChangesInReimbursementRightsAbstract

label

Changes in reimbursement rights related to defined benefit obligation [abstract]

ifrs-full

ChangesInReimbursementRightsAtFairValue

Monetary, duration, debit

label

Increase (decrease) in reimbursement rights related to defined benefit obligation, at fair value

IAS 19.141 Disclosure

totalLabel

Total increase (decrease) in reimbursement rights related to defined benefit obligation, at fair value

documentation

The increase (decrease) in the fair value of reimbursement rights related to defined benefit obligation. [Refer: At fair value [member]; Reimbursement rights related to defined benefit obligation, at fair value]

ifrs-full

ChangesInRightofuseAssetsAbstract

label

Changes in right-of-use assets [abstract]

ifrs-full

ChangesInTaxRatesOrTaxLawsEnactedOrAnnouncedMember

Member

label

Changes in tax rates or tax laws enacted or announced [member]

IAS 10.22 h Example

documentation

This member stands for changes in tax rates or tax laws enacted or announced.

ifrs-full

CharacteristicsOfDefinedBenefitPlansAxis

Axis

label

Characteristics of defined benefit plans [axis]

IAS 19.138 b Example

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

CharacteristicsOfDefinedBenefitPlansDomain

Domain [default]

label

Characteristics of defined benefit plans [domain]

IAS 19.138 b Example

documentation

This member stands for all defined benefit plans when disaggregated by characteristics of defined benefits plans. It also represents the standard value for the “Characteristics of defined benefit plans” axis if no other member is used.

ifrs-full

CirculationRevenue

Monetary, duration, credit

label

Circulation revenue

IAS 1.112 c Common practice

documentation

The amount of revenue arising from the sale of newspapers, magazines, periodicals as well as digital applications and formats. [Refer: Revenue]

ifrs-full

CircumstancesLeadingToReversalsOfInventoryWritedown

Text

label

Description of circumstances leading to reversals of inventory write-down

IAS 2.36 g Disclosure

documentation

The description of the circumstances or events that led to the reversal of a write-down of inventories to net realisable value. [Refer: Inventories; Reversal of inventory write-down]

ifrs-full

ClassesOfAcquiredReceivablesAxis

Axis

label

Classes of acquired receivables [axis]

IFRS 3.B64 h Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ClassesOfAcquiredReceivablesDomain

Domain [default]

label

Classes of acquired receivables [domain]

IFRS 3.B64 h Disclosure

documentation

This member stands for classes of receivables acquired in business combinations. It also represents the standard value for the “Classes of acquired receivables” axis if no other member is used. [Refer: Total for all business combinations [member]]

ifrs-full

ClassesOfAssetsAxis

Axis

label

Classes of assets [axis]

IAS 36.126 Disclosure, IAS 36.130 d (ii) Disclosure, IFRS 13.93 Disclosure, IFRS 16.53 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ClassesOfAssetsDomain

Domain [default]

label

Classes of assets [domain]

IAS 36.126 Disclosure, IFRS 13.93 Disclosure, IFRS 16.53 Disclosure

documentation

This member stands for a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits. It also represents the standard value for the “Classes of assets” axis if no other member is used.

ifrs-full

ClassesOfCashPaymentsAbstract

label

Classes of cash payments from operating activities [abstract]

ifrs-full

ClassesOfCashReceiptsFromOperatingActivitiesAbstract

label

Classes of cash receipts from operating activities [abstract]

ifrs-full

ClassesOfContingentLiabilitiesAxis

Axis

label

Classes of contingent liabilities [axis]

IAS 37.86 Disclosure, IFRS 3.B67 c Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ClassesOfContingentLiabilitiesDomain

Domain [default]

label

Classes of contingent liabilities [domain]

IAS 37.88 Disclosure, IFRS 3.B67 c Disclosure

documentation

This member stands for possible obligations that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the entity; or, present obligations that arise from past events but are not recognised because (a) it is probable that an outflow of resources embodying economic benefits will be required to settle the obligations; or (b) the amount of the obligations cannot be measured with sufficient reliability. It also represents the standard value for the “Classes of contingent liabilities” axis if no other member is used.

ifrs-full

ClassesOfCurrentInventoriesAlternativeAbstract

label

Classes of current inventories, alternative [abstract]

ifrs-full

ClassesOfEmployeeBenefitsExpenseAbstract

label

Classes of employee benefits expense [abstract]

ifrs-full

ClassesOfEntitysOwnEquityInstrumentsAxis

Axis

label

Classes of entity’s own equity instruments [axis]

IFRS 13.93 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ClassesOfEntitysOwnEquityInstrumentsDomain

Domain [default]

label

Classes of entity’s own equity instruments [domain]

IFRS 13.93 Disclosure

documentation

This member stands for equity instruments issued by the entity. It also represents the standard value for the “Classes of entity’s own equity instruments” axis if no other member is used.

ifrs-full

ClassesOfFinancialAssetsAxis

Axis

label

Classes of financial assets [axis]

IFRS 17.C32 Disclosure, IFRS 7.42I Disclosure, IFRS 7.6 Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 9.7.2.42 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ClassesOfFinancialAssetsDomain

Domain [default]

label

Classes of financial assets [domain]

IFRS 17.C32 Disclosure, IFRS 7.42I Disclosure, IFRS 7.6 Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 9.7.2.42 Disclosure

documentation

This member stands for aggregated classes of financial assets. It also represents the standard value for the “Classes of financial assets” axis if no other member is used. [Refer: Financial assets]

ifrs-full

ClassesOfFinancialInstrumentsAxis

Axis

label

Classes of financial instruments [axis]

IFRS 7.35H Disclosure, IFRS 7.35K Disclosure, IFRS 7.35M Disclosure, IFRS 7.36 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ClassesOfFinancialInstrumentsDomain

Domain [default]

label

Classes of financial instruments [domain]

IFRS 7.35H Disclosure, IFRS 7.35K Disclosure, IFRS 7.35M Disclosure, IFRS 7.36 Disclosure

documentation

This member stands for aggregated classes of financial instruments. Financial instruments are contracts that give rise to a financial asset of one entity and a financial liability or equity instrument of another entity. It also represents the standard value for the “Classes of financial instruments” axis if no other member is used. [Refer: Financial assets; Financial liabilities]

ifrs-full

ClassesOfFinancialLiabilitiesAxis

Axis

label

Classes of financial liabilities [axis]

IFRS 7.42I Disclosure, IFRS 7.6 Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 9.7.2.42 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ClassesOfFinancialLiabilitiesDomain

Domain [default]

label

Classes of financial liabilities [domain]

IFRS 7.42I Disclosure, IFRS 7.6 Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 9.7.2.42 Disclosure

documentation

This member stands for aggregated classes financial liabilities. It also represents the standard value for the “Classes of financial liabilities” axis if no other member is used. [Refer: Financial liabilities]

ifrs-full

ClassesOfIntangibleAssetsAndGoodwillAxis

Axis

label

Classes of intangible assets and goodwill [axis]

IAS 38.118 Common practice

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ClassesOfIntangibleAssetsAndGoodwillDomain

Domain [default]

label

Classes of intangible assets and goodwill [domain]

IAS 38.118 Common practice

documentation

This member stands for intangible assets and goodwill. It also represents the standard value for the “Classes of intangible assets and goodwill” axis if no other member is used. [Refer: Goodwill; Intangible assets other than goodwill]

ifrs-full

ClassesOfIntangibleAssetsOtherThanGoodwillAxis

Axis

label

Classes of intangible assets other than goodwill [axis]

IAS 38.118 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ClassesOfIntangibleAssetsOtherThanGoodwillDomain

Domain [default]

label

Classes of intangible assets other than goodwill [domain]

IAS 38.118 Disclosure

documentation

This member stands for the standard value for the “Classes of intangible assets other than goodwill” axis if no other member is used.

ifrs-full

ClassesOfInventoriesAbstract

label

Classes of current inventories [abstract]

ifrs-full

ClassesOfLiabilitiesAxis

Axis

label

Classes of liabilities [axis]

IFRS 13.93 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ClassesOfLiabilitiesDomain

Domain [default]

label

Classes of liabilities [domain]

IFRS 13.93 Disclosure

documentation

This member stands for a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits. It also represents the standard value for the “Classes of liabilities” axis if no other member is used. [Refer: Liabilities]

ifrs-full

ClassesOfOrdinarySharesAxis

Axis

label

Classes of ordinary shares [axis]

IAS 33.66 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ClassesOfOrdinarySharesDomain

Domain [default]

label

Classes of ordinary shares [domain]

IAS 33.66 Disclosure

documentation

This member stands for the standard value for the “Classes of ordinary shares” axis if no other member is used.

ifrs-full

ClassesOfOtherProvisionsAbstract

label

Classes of other provisions [abstract]

ifrs-full

ClassesOfOtherProvisionsDomain

Domain [default]

label

Classes of other provisions [domain]

IAS 37.84 Disclosure

documentation

This member stands for provisions other than provisions for employee benefits. It also represents the standard value for the “Classes of other provisions” axis if no other member is used. [Refer: Provisions]

ifrs-full

ClassesOfPlanAssetsFairValueMonetaryAmountsAbstract

label

Classes of plan assets, fair value monetary amounts [abstract]

ifrs-full

ClassesOfPlanAssetsFairValuePercentageAmountsAbstract

label

Classes of plan assets, fair value percentage amounts [abstract]

ifrs-full

ClassesOfPropertyPlantAndEquipmentAxis

Axis

label

Classes of property, plant and equipment [axis]

IAS 16.73 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ClassesOfPropertyPlantAndEquipmentDomain

Domain [default]

label

Classes of property, plant and equipment [domain]

IAS 16.73 Disclosure

documentation

This member stands for the standard value for the “Classes of property, plant and equipment” axis if no other member is used.

ifrs-full

ClassesOfProvisionsAxis

Axis

label

Classes of other provisions [axis]

IAS 37.84 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ClassesOfRegulatoryDeferralAccountBalancesAxis

Axis

label

Classes of regulatory deferral account balances [axis]

IFRS 14.30 c Disclosure, IFRS 14.33 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ClassesOfRegulatoryDeferralAccountBalancesDomain

Domain [default]

label

Classes of regulatory deferral account balances [domain]

IFRS 14.30 c Disclosure, IFRS 14.33 Disclosure

documentation

This member stands for all classes (i.e. types of cost or income) of regulatory deferral account balances. It also represents the standard value for the “Classes of regulatory deferral account balances” axis if no other member is used. [Refer: Regulatory deferral account balances [domain]]

ifrs-full

ClassesOfShareCapitalAxis

Axis

label

Classes of share capital [axis]

IAS 1.79 a Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ClassesOfShareCapitalDomain

Domain [default]

label

Classes of share capital [domain]

IAS 1.79 a Disclosure

documentation

This member stands for share capital of the entity. It also represents the standard value for the “Classes of share capital” axis if no other member is used.

ifrs-full

ClassificationOfAssetsAsHeldForSaleMember

Member

label

Classification of assets as held for sale [member]

IAS 10.22 c Example

documentation

This member stands for classification of assets as held for sale. [Refer: Non-current assets held for sale [member]]

ifrs-full

ClassificationOfLiabilitiesAsCurrentOrNoncurrentMember

Member

label

Classification of Liabilities as Current or Non-current [member]

Expiry date 2026-01-01 IAS 1.139U Disclosure

documentation

This member stands for Classification of Liabilities as Current or Non-current (Amendments to IAS 1) issued in January 2020 and later amended in July 2020.

ifrs-full

ClosingForeignExchangeRate

Decimal, instant

label

Closing foreign exchange rate

IAS 1.112 c Common practice

documentation

The spot exchange rate at the end of the reporting period. Exchange rate is the ratio of exchange for two currencies. Spot exchange rate is the exchange rate for immediate delivery.

ifrs-full

CommencementOfMajorLitigationMember

Member

label

Commencement of major litigation [member]

IAS 10.22 j Example

documentation

This member stands for the commencement of major litigation.

ifrs-full

CommentaryByManagementOnSignificantCashAndCashEquivalentBalancesHeldByEntityThatAreNotAvailableForUseByGroup

Text

label

Commentary by management on significant cash and cash equivalent balances held by entity that are not available for use by group

IAS 7.48 Disclosure

documentation

The commentary by management on significant cash and cash equivalent balances held by the entity that are not available for use by the group. [Refer: Cash and cash equivalents]

ifrs-full

CommercialPapersIssued

Monetary, instant, credit

label

Commercial papers issued

IAS 1.112 c Common practice

documentation

The amount of commercial paper issued by the entity.

ifrs-full

CommitmentsForDevelopmentOrAcquisitionOfBiologicalAssets

Monetary, instant, credit

label

Commitments for development or acquisition of biological assets

IAS 41.49 b Disclosure

documentation

The amount of commitments for the development or acquisition of biological assets. [Refer: Biological assets]

ifrs-full

CommitmentsInRelationToJointVentures

Monetary, instant, credit

label

Commitments in relation to joint ventures

IFRS 12.23 a Disclosure

documentation

The commitments that the entity has relating to its joint ventures as specified in paragraphs B18-B20 of IFRS 12. [Refer: Total for all joint ventures [member]]

ifrs-full

CommitmentsMadeByEntityRelatedPartyTransactions

Monetary, duration

label

Commitments made by entity, related party transactions

IAS 24.21 i Example

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of related-party commitments made by the entity to do something if a particular event occurs or does not occur in the future, including executory contracts (recognised and unrecognised). [Refer: Total for all related parties [member]]

ifrs-full

CommitmentsMadeOnBehalfOfEntityRelatedPartyTransactions

Monetary, duration

label

Commitments made on behalf of entity, related party transactions

IAS 24.21 i Example

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of related-party commitments made on behalf of the entity to do something if a particular event occurs or does not occur in the future, including executory contracts (recognised and unrecognised). [Refer: Total for all related parties [member]]

ifrs-full

CommodityPriceRiskMember

Member

label

Commodity price risk [member]

IFRS 7.40 a Example, IFRS 7.IG32 Example

documentation

This member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in commodity prices. [Refer: Classes of financial instruments [domain]]

ifrs-full

CommunicationAndNetworkEquipmentMember

Member

label

Communication and network equipment [member]

IAS 16.37 Common practice

documentation

This member stands for a class of property, plant and equipment representing communications and network equipment. [Refer: Property, plant and equipment]

ifrs-full

CommunicationExpense

Monetary, duration, debit

label

Communication expense

IAS 1.112 c Common practice

documentation

The amount of expense arising from communication.

ifrs-full

ComparativeInformationDoesNotComplyWithIFRS7AndIFRS9

True/False

label

Comparative information does not comply with IFRS 7 and IFRS 9

IFRS 1.E2 b Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates (true false) whether comparative information is presented that does not comply with IFRS 7 and IFRS 9. Use true if any such comparative information does not comply. Use false if explicitly reporting that all comparative information does comply.

ifrs-full

CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment

Monetary, duration, credit

label

Compensation from third parties for items of property, plant and equipment that were impaired, lost or given up

IAS 16.74A a Disclosure

documentation

The amount of compensation from third parties for items of property, plant and equipment that were impaired, lost or given up that is included in profit or loss. [Refer: Profit (loss); Property, plant and equipment]

ifrs-full

ComplianceWithIFRSsIfAppliedForInterimFinancialReport

True/False

label

Compliance with IFRSs if applied for interim financial report

IAS 34.19 Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates (true false) whether the entity is compliant with IFRSs for interim financial report.

ifrs-full

ComponentsOfEquityAxis

Axis

label

Components of equity [axis]

IAS 1.106 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ComponentsOfEquityDomain

Domain [default]

label

Components of equity [domain]

IAS 1.106 Disclosure

documentation

This member stands for the residual interest in the assets of the entity after deducting all its liabilities. It also represents the standard value for the “Components of equity” axis if no other member is used.

ifrs-full

ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxAbstract

label

Components of other comprehensive income that will be reclassified to profit or loss, before tax [abstract]

ifrs-full

ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxAbstract

label

Components of other comprehensive income that will be reclassified to profit or loss, net of tax [abstract]

ifrs-full

ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxAbstract

label

Components of other comprehensive income that will not be reclassified to profit or loss, before tax [abstract]

ifrs-full

ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract

label

Components of other comprehensive income that will not be reclassified to profit or loss, net of tax [abstract]

ifrs-full

ComprehensiveIncome

Monetary, duration, credit

label

Comprehensive income

IAS 1.106 a Disclosure, IAS 1.81A c Disclosure, IFRS 1.24 b Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (ix) Disclosure, IFRS 1.32 a (ii) Disclosure

totalLabel

Total comprehensive income

documentation

The amount of change in equity resulting from transactions and other events, other than those changes resulting from transactions with owners in their capacity as owners.

ifrs-full

ComprehensiveIncomeAbstract

label

Comprehensive income [abstract]

ifrs-full

ComprehensiveIncomeAttributableToAbstract

label

Comprehensive income attributable to [abstract]

ifrs-full

ComprehensiveIncomeAttributableToNoncontrollingInterests

Monetary, duration, credit

label

Comprehensive income, attributable to non-controlling interests

IAS 1.106 a Disclosure, IAS 1.81B b (i) Disclosure

totalLabel

Total comprehensive income, attributable to non-controlling interests

documentation

The amount of comprehensive income attributable to non-controlling interests. [Refer: Comprehensive income; Non-controlling interests]

ifrs-full

ComprehensiveIncomeAttributableToNoncontrollingInterestsContinuingAndDiscontinuedOperationsAbstract

label

Comprehensive income attributable to non-controlling interests, continuing and discontinued operations [abstract]

ifrs-full

ComprehensiveIncomeAttributableToOwnersOfParent

Monetary, duration, credit

label

Comprehensive income, attributable to owners of parent

IAS 1.106 a Disclosure, IAS 1.81B b (ii) Disclosure

totalLabel

Total comprehensive income, attributable to owners of parent

documentation

The amount of comprehensive income attributable to owners of the parent. [Refer: Comprehensive income]

ifrs-full

ComprehensiveIncomeAttributableToOwnersOfParentContinuingAndDiscontinuedOperationsAbstract

label

Comprehensive income attributable to owners of parent, continuing and discontinued operations [abstract]

ifrs-full

ComprehensiveIncomeContinuingAndDiscontinuedOperationsAbstract

label

Comprehensive income, continuing and discontinued operations [abstract]

ifrs-full

ComprehensiveIncomeFromContinuingOperations

Monetary, duration, credit

label

Comprehensive income from continuing operations

IFRS 5.33 d Common practice

documentation

The comprehensive income from continuing operations. [Refer: Continuing operations, unless line item indicates otherwise [member]; Comprehensive income]

ifrs-full

ComprehensiveIncomeFromContinuingOperationsAttributableToNoncontrollingInterests

Monetary, duration, credit

label

Comprehensive income from continuing operations, attributable to non-controlling interests

IFRS 5.33 d Common practice

documentation

The comprehensive income from continuing operations attributable to non-controlling interests. [Refer: Comprehensive income from continuing operations; Non-controlling interests]

ifrs-full

ComprehensiveIncomeFromContinuingOperationsAttributableToOwnersOfParent

Monetary, duration, credit

label

Comprehensive income from continuing operations, attributable to owners of parent

IFRS 5.33 d Common practice

documentation

The comprehensive income from continuing operations attributable to owners of the parent. [Refer: Comprehensive income from continuing operations]

ifrs-full

ComprehensiveIncomeFromDiscontinuedOperations

Monetary, duration, credit

label

Comprehensive income from discontinued operations

IFRS 5.33 d Common practice

documentation

The comprehensive income from discontinued operations. [Refer: Discontinued operations [member]; Comprehensive income]

ifrs-full

ComprehensiveIncomeFromDiscontinuedOperationsAttributableToNoncontrollingInterests

Monetary, duration, credit

label

Comprehensive income from discontinued operations, attributable to non-controlling interests

IFRS 5.33 d Common practice

documentation

The comprehensive income from discontinued operations attributable to non-controlling interests. [Refer: Comprehensive income from discontinued operations; Non-controlling interests]

ifrs-full

ComprehensiveIncomeFromDiscontinuedOperationsAttributableToOwnersOfParent

Monetary, duration, credit

label

Comprehensive income from discontinued operations, attributable to owners of parent

IFRS 5.33 d Common practice

documentation

The comprehensive income from discontinued operations attributable to owners of the parent. [Refer: Comprehensive income from discontinued operations]

ifrs-full

ComputerEquipmentMember

Member

label

Computer equipment [member]

IAS 16.37 Common practice

documentation

This member stands for a class of property, plant and equipment representing computer equipment. [Refer: Property, plant and equipment]

ifrs-full

ComputerSoftware

Monetary, instant, debit

label

Computer software

IAS 38.119 c Example

documentation

The amount of intangible assets representing computer software. [Refer: Intangible assets other than goodwill]

ifrs-full

ComputerSoftwareMember

Member

label

Computer software [member]

IAS 38.119 c Example

documentation

This member stands for a class of intangible assets representing computer software. [Refer: Intangible assets other than goodwill]

ifrs-full

ConcentrationsOfRisk

Text

label

Description of concentrations of risk

IFRS 7.34 c Disclosure

documentation

The description of concentrations of risks arising from financial instruments. [Refer: Classes of financial instruments [domain]]

ifrs-full

ConcentrationsOfRiskAxis

Axis

label

Concentrations of risk [axis]

IFRS 17.127 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ConcentrationsOfRiskDomain

Domain [default]

label

Concentrations of risk [domain]

IFRS 17.127 Disclosure

documentation

This member stands for the concentrations of risk. It also represents the standard value for the “Concentrations of risk” axis if no other member is used.

ifrs-full

ConfidenceLevelCorrespondingToResultsOfTechniqueOtherThanConfidenceLevelTechniqueUsedForDeterminingRiskAdjustmentForNonfinancialRisk

Percent

label

Confidence level corresponding to results of technique other than confidence level technique used for determining risk adjustment for non-financial risk

IFRS 17.119 Disclosure

documentation

The confidence level corresponding to the results of a technique other than the confidence level technique used for determining the risk adjustment for non-financial risk. [Refer: Risk adjustment for non-financial risk [member]]

ifrs-full

ConfidenceLevelUsedToDetermineRiskAdjustmentForNonfinancialRisk

Percent

label

Confidence level used to determine risk adjustment for non-financial risk

IFRS 17.119 Disclosure

documentation

The confidence level used to determine the risk adjustment for non-financial risk. [Refer: Risk adjustment for non-financial risk [member]]

ifrs-full

ConsensusPricingMember

Member

label

Consensus pricing [member]

IFRS 13.B5 Example, IFRS 13.IE63 Example

documentation

This member stands for a specific valuation technique consistent with the market approach that involves analysing inputs from consensus prices (for example, offered quotes, comparability adjustments) in the market. [Refer: Market approach [member]]

ifrs-full

ConsiderationPaidReceived

Monetary, duration, credit

label

Consideration paid (received)

IAS 7.40 a Disclosure

documentation

The amount of consideration paid or received in respect of both obtaining and losing control of subsidiaries or other businesses. [Refer: Total for all subsidiaries [member]]

ifrs-full

ConsolidatedAndSeparateFinancialStatementsAxis

Axis

label

Consolidated and separate financial statements [axis]

IAS 27.4 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ConsolidatedMember

Member [default]

label

Consolidated [member]

IAS 1.51 b Disclosure, IAS 27.16 a Disclosure, IAS 27.17 a Disclosure, IAS 27.4 Disclosure

documentation

This member stands for the financial statements of a group in which the assets, liabilities, equity, income, expenses and cash flows of the parent and its subsidiaries are presented as those of a single economic entity. It also represents the standard value for the “Consolidated and separate financial statements” axis if no other member is used.

ifrs-full

ConsolidatedStructuredEntitiesAxis

Axis

label

Consolidated structured entities [axis]

IFRS 12 – Nature of the risks associated with an entity's interests in consolidated structured entities Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ConsolidatedStructuredEntitiesDomain

Domain [default]

label

Consolidated structured entities [domain]

IFRS 12 – Nature of the risks associated with an entity's interests in consolidated structured entities Disclosure

documentation

This member stands for the standard value for the “Consolidated structured entities” axis if no other member is used.

ifrs-full

ConsolidatedStructuredEntitiesMember

Member

label

Total for all consolidated structured entities [member]

IFRS 12 – Nature of the risks associated with an entity’s interests in consolidated structured entities Disclosure

documentation

This member stands for consolidated structured entities. A structured entity is an entity that has been designed so that voting or similar rights are not the dominant factor in deciding who controls the entity, such as when any voting rights relate to administrative tasks only and the relevant activities are directed by means of contractual arrangements. [Refer: Consolidated [member]]

ifrs-full

ConstantPrepaymentRateMeasurementInputMember

Member

label

Constant prepayment rate, measurement input [member]

IFRS 13.93 d Example, IFRS 13.IE63 Example

documentation

This member stands for the constant prepayment rate used as a measurement input.

ifrs-full

ConstructionInProgress

Monetary, instant, debit

label

Construction in progress

IAS 16.37 Common practice

documentation

The amount of expenditure capitalised during the construction of non-current assets that are not yet available for use. [Refer: Non-current assets]

ifrs-full

ConstructionInProgressMember

Member

label

Construction in progress [member]

IAS 16.37 Common practice

documentation

This member stands for expenditure capitalised during the construction of items of property, plant and equipment that are not yet available for use (i.e. not yet in the location and condition necessary for it to be capable of operating in the manner intended by the management). [Refer: Property, plant and equipment]

ifrs-full

ConsumableBiologicalAssetsMember

Member

label

Consumable biological assets [member]

IAS 41.43 Example

documentation

This member stands for consumable biological assets. Consumable biological assets are those that are to be harvested as agricultural produce or sold as biological assets. [Refer: Biological assets]

ifrs-full

ConsumerLoans

Monetary, instant, debit

label

Loans to consumers

IAS 1.112 c Common practice

documentation

The amount of consumer loans made by the entity. [Refer: Loans to consumers [member]]

ifrs-full

ConsumerLoansMember

Member

label

Loans to consumers [member]

IFRS 7.6 Example, IFRS 7.IG20C Example, IFRS 7.IG40B Example

documentation

This member stands for loans that are made to individuals for personal use.

ifrs-full

ContingentAssetsDisclosureIsNotPracticable

True/False

label

Contingent assets disclosure is not practicable

IAS 37.91 Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates (true false) whether the disclosure of information related to possible assets that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within control of the entity is not practicable.

ifrs-full

ContingentConsiderationMember

Member

label

Contingent consideration [member]

IFRS 13.94 Common practice

documentation

This member stands for an obligation of the acquirer to transfer additional assets or equity interests to the former owners of an acquiree as part of the exchange for control of the acquiree if specified future events occur or conditions are met.

ifrs-full

ContingentConsiderationRecognisedAsOfAcquisitionDate

Monetary, instant, credit

label

Contingent consideration recognised as of acquisition date

IFRS 3.B64 g (i) Disclosure

documentation

The amount, at acquisition date, of contingent consideration arrangements recognised as consideration transferred in a business combination. [Refer: Total for all business combinations [member]]

ifrs-full

ContingentLiabilitiesDisclosureIsNotPracticable

True/False

label

Contingent liabilities disclosure is not practicable

IAS 37.91 Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates (true false) whether the disclosure of information related to contingent liabilities is not practicable.

ifrs-full

ContingentLiabilitiesIncurredByVenturerInRelationToInterestsInJointVentures

Monetary, instant, credit

label

Contingent liabilities incurred in relation to interests in joint ventures

IFRS 12.23 b Disclosure

documentation

The amount of contingent liabilities incurred in relation to interests in joint ventures. [Refer: Classes of contingent liabilities [domain]; Total for all joint ventures [member]]

ifrs-full

ContingentLiabilitiesIncurredInRelationToInterestsInAssociates

Monetary, instant, credit

label

Contingent liabilities incurred in relation to interests in associates

IFRS 12.23 b Disclosure

documentation

The amount of contingent liabilities incurred relating to the entity’s interests in associates. [Refer: Total for all associates [member]; Classes of contingent liabilities [domain]]

ifrs-full

ContingentLiabilitiesOfJointVentureMember

Member

label

Contingent liabilities related to joint ventures [member]

IAS 37.88 Example

documentation

This member stands for contingent liabilities that are related to joint ventures. [Refer: Classes of contingent liabilities [domain]; Total for all joint ventures [member]]

ifrs-full

ContingentLiabilitiesRecognisedAsOfAcquisitionDate

(Monetary), instant, credit

label

Contingent liabilities recognised as of acquisition date

IFRS 3.B64 i Example, IFRS 3.IE72 Example

negatedLabel

Contingent liabilities recognised as of acquisition date

documentation

The amount of contingent liabilities recognised as of the acquisition date in a business combination. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]]

ifrs-full

ContingentLiabilitiesRecognisedInBusinessCombination

Monetary, instant, credit

label

Contingent liabilities recognised in business combination

IFRS 3.B67 c Disclosure

periodEndLabel

Contingent liabilities recognised in business combination at end of period

periodStartLabel

Contingent liabilities recognised in business combination at beginning of period

documentation

The amount of contingent liabilities recognised in a business combination. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]]

ifrs-full

ContingentLiabilityArisingFromPostemploymentBenefitObligationsMember

Member

label

Contingent liability arising from post-employment benefit obligations [member]

IAS 19.152 Disclosure

documentation

This member stands for a contingent liability arising from post-employment benefit obligations. Post-employment benefits are employee benefits (other than termination benefits and short-term employee benefits) that are payable after the completion of employment. [Refer: Classes of contingent liabilities [domain]]

ifrs-full

ContingentLiabilityForDecommissioningRestorationAndRehabilitationCostsMember

Member

label

Contingent liability for decommissioning, restoration and rehabilitation costs [member]

IAS 37.88 Example

documentation

This member stands for a contingent liability relating to decommissioning, restoration and rehabilitation costs. [Refer: Classes of contingent liabilities [domain]]

ifrs-full

ContingentLiabilityForGuaranteesMember

Member

label

Contingent liability for guarantees [member]

IAS 37.88 Common practice

documentation

This member stands for a contingent liability for guarantees. [Refer: Classes of contingent liabilities [domain]; Guarantees [member]]

ifrs-full

ContingentlyIssuableSharesMember

Member

label

Contingently issuable shares [member]

IAS 33.70 c Example

documentation

This member stands for contingently issuable shares.

ifrs-full

ContinuingAndDiscontinuedOperationsAxis

Axis

label

Continuing and discontinued operations [axis]

IFRS 5 – Presentation and disclosure Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis

Axis

label

Continuing involvement in derecognised financial assets by type of instrument [axis]

IFRS 7.B33 Example

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentDomain

Domain [default]

label

Continuing involvement in derecognised financial assets by type of instrument [domain]

IFRS 7.B33 Example

documentation

This member stands for all types of financial instruments. It also represents the standard value for the “Continuing involvement in derecognised financial assets by type of instrument” axis if no other member is used.

ifrs-full

ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfTransferAxis

Axis

label

Continuing involvement in derecognised financial assets by type of transfer [axis]

IFRS 7.B33 Example

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfTransferDomain

Domain [default]

label

Continuing involvement in derecognised financial assets by type of transfer [domain]

IFRS 7.B33 Example

documentation

This member stands for all types of transfers of financial instruments. It also represents the standard value for the “Continuing involvement in derecognised financial assets by type of transfer” axis if no other member is used.

ifrs-full

ContinuingOperationsMember

Member [default]

label

Continuing operations, unless line item indicates otherwise [member]

IFRS 5 – Presentation and disclosure Disclosure

documentation

This member stands for components of the entity that are not discontinued operations. A component of an entity comprises operations and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the entity. This meaning may be overridden for line items which are either intrinsically related to discontinued operations (or disposal groups held for sale), or which are typically reported for the aggregate of continuing and discontinued. This member also represents the standard value for the “Continuing and discontinued operations” axis if no other member is used. [Refer: Discontinued operations [member]; Aggregate continuing and discontinued operations [member]]

ifrs-full

ContractAssets

Monetary, instant, debit

label

Contract assets

IFRS 15.105 Disclosure, IFRS 15.116 a Disclosure

periodEndLabel

Contract assets at end of period

periodStartLabel

Contract assets at beginning of period

totalLabel

Total contract assets

documentation

The amount of an entity’s right to consideration in exchange for goods or services that the entity has transferred to a customer, when that right is conditioned on something other than the passage of time (for example, the entity’s future performance).

ifrs-full

ContractAssetsAbstract

label

Contract assets [abstract]

ifrs-full

ContractAssetsMember

Member

label

Contract assets [member]

IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure, IFRS 7.35N Example

documentation

This member stands for contract assets. [Refer: Contract assets]

ifrs-full

ContractDurationAxis

Axis

label

Contract duration [axis]

IFRS 15.B89 e Example

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ContractDurationDomain

Domain [default]

label

Contract duration [domain]

IFRS 15.B89 e Example

documentation

This member stands for all durations of contracts with customers. It also represents the standard value for the “Contract duration” axis if no other member is used.

ifrs-full

ContractLiabilities

Monetary, instant, credit

label

Contract liabilities

IFRS 15.105 Disclosure, IFRS 15.116 a Disclosure

periodEndLabel

Contract liabilities at end of period

periodStartLabel

Contract liabilities at beginning of period

totalLabel

Total contract liabilities

documentation

The amount of an entity’s obligation to transfer goods or services to a customer for which the entity has received consideration (or the amount is due) from the customer.

ifrs-full

ContractLiabilitiesAbstract

label

Contract liabilities [abstract]

ifrs-full

ContractLiabilitiesForPerformanceObligationsSatisfiedOverTime

Monetary, instant, credit

label

Contract liabilities for performance obligations satisfied over time

IAS 1.55 Common practice, IAS 1.78 Common practice

documentation

The amount of contract liabilities for performance obligations satisfied over time. [Refer: Contract liabilities; Performance obligations satisfied over time [member]]

ifrs-full

ContractLiabilitiesRecognisedAsOfAcquisitionDate

(Monetary), instant, credit

label

Contract liabilities recognised as of acquisition date

IFRS 3.B64 i Common practice

negatedLabel

Contract liabilities recognised as of acquisition date

documentation

The amount recognised as of the acquisition date for contract liabilities assumed in a business combination. [Refer: Contract liabilities; Total for all business combinations [member]]

ifrs-full

ContractualAmountsToBeExchangedInDerivativeFinancialInstrumentForWhichGrossCashFlowsAreExchanged

Monetary, instant, credit

label

Contractual amounts to be exchanged in derivative financial instrument for which gross cash flows are exchanged

IFRS 7.B11D d Example

documentation

The amount of contractual undiscounted cash flows in relation to contractual amounts to be exchanged in a derivative financial instrument for which gross cash flows are exchanged. [Refer: Derivatives [member]]

ifrs-full

ContractualCapitalCommitments

Monetary, instant, credit

label

Contractual capital commitments

IAS 1.112 c Common practice

documentation

The amount of capital commitments for which the entity has entered into a contract. [Refer: Capital commitments]

ifrs-full

ContractualCommitmentsForAcquisitionOfIntangibleAssets

Monetary, instant, credit

label

Contractual commitments for acquisition of intangible assets

IAS 38.122 e Disclosure

documentation

The amount of contractual commitments for the acquisition of intangible assets.

ifrs-full

ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipment

Monetary, instant, credit

label

Contractual commitments for acquisition of property, plant and equipment

IAS 16.74 c Disclosure

documentation

The amount of contractual commitments for the acquisition of property, plant and equipment. [Refer: Property, plant and equipment]

ifrs-full

ContractualServiceMargin

Monetary, instant, credit

label

Contractual service margin

IFRS 17.109 Disclosure

documentation

The amount of the contractual service margin. [Refer: Contractual service margin [member]]

ifrs-full

ContractualServiceMarginMember

Member

label

Contractual service margin [member]

IFRS 17.101 c Disclosure, IFRS 17.107 d Disclosure

documentation

This member stands for a component of the carrying amount of the asset or liability for a group of insurance contracts representing the unearned profit the entity will recognise as it provides insurance contract services under the insurance contracts in the group.

ifrs-full

ContractualServiceMarginNotRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachOrFairValueApproachHasBeenAppliedMember

Member

label

Contractual service margin not related to contracts that existed at transition date to which modified retrospective approach or fair value approach has been applied [member]

IFRS 17.114 c Disclosure

documentation

This member stands for the contractual service margin not related to contracts that existed at the transition date to which the modified retrospective approach (as described in paragraphs C6-C19A of IFRS 17) or the fair value approach (as described in paragraphs C20-C24B of IFRS 17) has been applied. [Refer: Contractual service margin [member]]

ifrs-full

ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichFairValueApproachHasBeenAppliedMember

Member

label

Contractual service margin related to contracts that existed at transition date to which fair value approach has been applied [member]

IFRS 17.114 b Disclosure

documentation

This member stands for the contractual service margin related to contracts that existed at the transition date to which the fair value approach (as described in paragraphs C20-C24B of IFRS 17) has been applied. [Refer: Contractual service margin [member]]

ifrs-full

ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachHasBeenAppliedMember

Member

label

Contractual service margin related to contracts that existed at transition date to which modified retrospective approach has been applied [member]

IFRS 17.114 a Disclosure

documentation

This member stands for the contractual service margin related to contracts that existed at the transition date to which the modified retrospective approach (as described in paragraphs C6-C19A of IFRS 17) has been applied. [Refer: Contractual service margin [member]]

ifrs-full

ContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset

(Monetary), duration, debit

label

Decrease (increase) in net defined benefit liability (asset) resulting from resulting from contributions to plan by employer

IAS 19.141 f Disclosure

negatedLabel

Increase (decrease) in net defined benefit liability (asset) resulting from contributions to plan by employer

documentation

The decrease (increase) in net defined benefit liability (asset) resulting from contributions to a defined benefit plan by the employer. [Refer: Net defined benefit liability (asset); Defined benefit plans [domain]]

ifrs-full

ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset

(Monetary), duration, debit

label

Decrease (increase) in net defined benefit liability (asset) resulting from contributions to plan by plan participants

IAS 19.141 f Disclosure

negatedLabel

Increase (decrease) in net defined benefit liability (asset) resulting from contributions to plan by plan participants

commentaryGuidance

Decreases in the present value of defined benefit obligation or net defined benefit liability resulting from contributions by plan participants should be tagged with a positive value; increases in the present value of defined benefit obligation or net defined benefit liability resulting from contributions by plan participants should be tagged with a negative value. Increases in the fair value of plan assets resulting from contributions by plan participants represent a decrease in net defined benefit liability (equivalent to an increase in a net defined benefit asset) and should be tagged with a positive value.

documentation

The decrease (increase) in the net defined benefit liability (asset) resulting from contributions to a defined benefit plan by plan participants. [Refer: Net defined benefit liability (asset); Defined benefit plans [domain]]

ifrs-full

ContributionsToPlanNetDefinedBenefitLiabilityAsset

(Monetary), duration, debit

label

Decrease (increase) in net defined benefit liability (asset) resulting from contributions to plan

IAS 19.141 f Disclosure

negatedTotalLabel

Total increase (decrease) in net defined benefit liability (asset) resulting from contributions to plan

commentaryGuidance

Decreases in the present value of defined benefit obligation or net defined benefit liability resulting from contributions to plan should be tagged with a positive value; increases should be tagged with a negative value. Increases in the fair value of plan assets resulting from contributions to plan represent a decrease in the net defined benefit liability (equivalent to an increase in a net defined benefit asset) and should be tagged with a positive value.

documentation

The decrease (increase) in the net defined benefit liability (asset) resulting from contributions to a defined benefit plan. [Refer: Net defined benefit liability (asset); Defined benefit plans [domain]]

ifrs-full

ContributionsToPlanNetDefinedBenefitLiabilityAssetAbstract

label

Contributions to plan, net defined benefit liability (asset) [abstract]

ifrs-full

ControlMember

Member

label

Control [member]

IAS 24.26 a Disclosure

documentation

This member stands for control. An investor controls an investee when the investor is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee.

ifrs-full

ConvertibleInstrumentsMember

Member

label

Convertible instruments [member]

IAS 33.70 c Common practice

documentation

This member stands for convertible instruments.

ifrs-full

CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRights

Monetary, instant, debit

label

Copyrights, patents and other industrial property rights, service and operating rights

IAS 38.119 e Example

documentation

The amount of intangible assets representing copyrights, patents and other industrial property rights, service and operating rights. [Refer: Intangible assets other than goodwill]

ifrs-full

CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember

Member

label

Copyrights, patents and other industrial property rights, service and operating rights [member]

IAS 38.119 e Example

documentation

This member stands for a class of intangible assets representing copyrights, patents and other industrial property rights, service and operating rights. [Refer: Intangible assets other than goodwill]

ifrs-full

CorporateDebtInstrumentsHeld

Monetary, instant, debit

label

Corporate debt instruments held

IAS 1.112 c Common practice

documentation

The amount of debt instruments, including instruments called debt securities, held by the entity that were issued by a corporate entity. [Refer: Debt instruments held]

ifrs-full

CorporateInformationAndStatementOfIFRSComplianceAbstract

label

Corporate information and statement of IFRS compliance [abstract]

ifrs-full

CorporateLoans

Monetary, instant, debit

label

Loans to corporate entities

IAS 1.112 c Common practice

documentation

The amount of corporate loans made by the entity. [Refer: Loans to corporate entities [member]]

ifrs-full

CorporateLoansMember

Member

label

Loans to corporate entities [member]

IAS 1.112 c Common practice, IFRS 7.6 Example, IFRS 7.IG20C Example

documentation

This member stands for loans made to corporate entities.

ifrs-full

CostApproachMember

Member

label

Cost approach [member]

IAS 36.130 f (ii) Disclosure, IAS 36.134 e Disclosure, IFRS 13.62 Example, IFRS 13.93 d Disclosure

documentation

This member stands for a valuation technique that reflects the amount that would be required currently to replace the service capacity of an asset (often referred to as “current replacement cost”).

ifrs-full

CostIncludedInProfitOrLossInAccordanceWithParagraph20AOfIAS16ThatRelatesToItemsProducedThatAreNotOutputOfEntitysOrdinaryActivities

Monetary, duration, debit

label

Cost included in profit or loss in accordance with paragraph 20A of IAS 16 that relates to items produced that are not output of entity’s ordinary activities

IAS 16.74A b Disclosure

documentation

The amount of cost included in profit or loss in accordance with paragraph 20A of IAS 16 that relates to items produced that are not an output of the entity’s ordinary activities and are produced while bringing an item of property, plant and equipment to the location and condition necessary for it to be capable of operating in the manner intended by management.

ifrs-full

CostModelMember

Member

label

Cost model [member]

IAS 16.73 a Disclosure, IAS 38.122 c (iii) Disclosure

documentation

This member stands for the cost model. After recognition, an asset is carried at its cost less any accumulated depreciation and any accumulated impairment losses.

ifrs-full

CostOfHedgingAbstract

label

Cost of hedging [abstract]

ifrs-full

CostOfInventoriesRecognisedAsExpenseDuringPeriod

Monetary, duration, debit

label

Cost of inventories recognised as expense during period

IAS 2.36 d Disclosure

documentation

The amount of inventories recognised as an expense during the period. [Refer: Inventories]

ifrs-full

CostOfMerchandiseSold

Monetary, duration, debit

label

Cost of merchandise sold

IAS 1.85 Common practice

documentation

The amount of merchandise that was sold during the period and recognised as an expense.

ifrs-full

CostOfPurchasedEnergySold

Monetary, duration, debit

label

Cost of purchased energy sold

IAS 1.112 c Common practice

documentation

The amount of purchased energy that was sold during the period and recognised as an expense.

ifrs-full

CostOfSales

(Monetary), duration, debit

label

Cost of sales

IAS 1.103 Disclosure, IAS 1.99 Disclosure

negatedLabel

Cost of sales

commentaryGuidance

This line item should only be used to tag total “cost of sales” amounts. It should NOT be used to tag a partial cost of sales, that is, an amount excluding specific expenses classified by an entity as cost of sales. For example, the line item should not be used to tag “cost of sales, excluding depreciation” when the depreciation amount reflects an expense that the company considers part of cost of sales.

documentation

The amount of all expenses directly or indirectly attributed to the goods or services sold. Attributed expenses include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, such as depreciation and maintenance of factory buildings and equipment used in the production process, unallocated production overheads, and abnormal amounts of production costs of inventories.

ifrs-full

CostOfSalesFoodAndBeverage

Monetary, duration, debit

label

Cost of sales, food and beverage

IAS 1.85 Common practice

documentation

The amount of cost of sales attributed to food and beverage. [Refer: Cost of sales]

ifrs-full

CostOfSalesHotelOperations

Monetary, duration, debit

label

Cost of sales, hotel operations

IAS 1.85 Common practice

documentation

The amount of cost of sales attributed to hotel operations. [Refer: Cost of sales]

ifrs-full

CostOfSalesMember

Member

label

Cost of sales [member]

IAS 1.104 Common practice, IAS 1.112 c Common practice

documentation

This member stands for the amount of all expenses directly or indirectly attributed to goods or services sold. This member is used to attribute an expense by nature to a functional line item in the statement of profit or loss.

ifrs-full

CostOfSalesRoomOccupancyServices

Monetary, duration, debit

label

Cost of sales, room occupancy services

IAS 1.85 Common practice

documentation

The amount of cost of sales attributed to room occupancy services. [Refer: Cost of sales]

ifrs-full

CostsToObtainContractsWithCustomersMember

Member

label

Costs to obtain contracts with customers [member]

IFRS 15.128 a Example

documentation

This member stands for a category of assets recognised from the costs to obtain or fulfil contracts with customers representing the costs to obtain contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers]

ifrs-full

CounterpartiesAxis

Axis

label

Counterparties [axis]

IFRS 7.B52 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

CounterpartiesDomain

Domain [default]

label

Counterparties [domain]

IFRS 7.B52 Disclosure

documentation

This member stands for the parties to the transaction other than the entity. It also represents the standard value for the “Counterparties” axis if no other member is used.

ifrs-full

CountryOfDomicileMember

Member

label

Country of domicile [member]

IFRS 8.33 a Disclosure, IFRS 8.33 b Disclosure

documentation

This member stands for the country in which the entity is registered and where it has its legal address or registered office.

ifrs-full

CountryOfIncorporation

Text

label

Country of incorporation

IAS 1.138 a Disclosure

documentation

The country in which the entity is incorporated.

ifrs-full

CountryOfIncorporationOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUse

Text

label

Country of incorporation of entity whose consolidated financial statements have been produced for public use

IAS 27.16 a Disclosure

documentation

The country in which the entity’s ultimate, or any intermediate, parent, whose consolidated financial statements that comply with IFRSs have been produced for public use, has been incorporated. [Refer: Consolidated [member]; IFRSs [member]]

ifrs-full

CountryOfIncorporationOfJointOperation

Text

label

Country of incorporation of joint operation

IFRS 12.21 a (iii) Disclosure

documentation

The country in which a joint operation of the entity is incorporated. [Refer: Total for all joint operations [member]]

ifrs-full

CountryOfIncorporationOfJointVenture

Text

label

Country of incorporation of joint venture

IAS 27.16 b (ii) Disclosure, IAS 27.17 b (ii) Disclosure, IFRS 12.21 a (iii) Disclosure

documentation

The country in which a joint venture of the entity is incorporated. [Refer: Total for all joint ventures [member]]

ifrs-full

CountryOfIncorporationOrResidenceOfAssociate

Text

label

Country of incorporation of associate

IAS 27.16 b (ii) Disclosure, IAS 27.17 b (ii) Disclosure, IFRS 12.21 a (iii) Disclosure

documentation

The country in which an associate of the entity is incorporated. [Refer: Total for all associates [member]]

ifrs-full

CountryOfIncorporationOrResidenceOfSubsidiary

Text

label

Country of incorporation of subsidiary

IAS 27.16 b (ii) Disclosure, IAS 27.17 b (ii) Disclosure, IFRS 12.12 b Disclosure, IFRS 12.19B b Disclosure

documentation

The country in which a subsidiary of the entity is incorporated. [Refer: Total for all subsidiaries [member]]

ifrs-full

CreationDateAxis

Axis

label

Creation date [axis]

IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure, IAS 8.49 b (i) Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

CreditCardLoans

Monetary, instant, debit

label

Credit card loans

IAS 1.55 Common practice

documentation

The amount of credit card loans made by the entity.

ifrs-full

CreditDerivativeFairValue

Monetary, instant, debit

label

Credit derivative, fair value

IFRS 7.24G a Disclosure

periodEndLabel

Credit derivative, fair value at end of period

periodStartLabel

Credit derivative, fair value at beginning of period

documentation

The fair value of a credit derivative. [Refer: At fair value [member]; Derivatives [member]]

ifrs-full

CreditDerivativeNominalAmount

Monetary, instant

label

Credit derivative, nominal amount

IFRS 7.24G a Disclosure

periodEndLabel

Credit derivative, nominal amount at end of period

periodStartLabel

Credit derivative, nominal amount at beginning of period

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The nominal amount of a credit derivative. [Refer: Derivatives [member]]

ifrs-full

CreditExposure

Monetary, instant

label

Credit exposure

Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG24 a Example, Expired 2023-01-01 IFRS 7.IG25 b Example

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]. This element should be used to tag non-restated comparative information only.

documentation

The amount of exposure to loss resulting from credit risk. [Refer: Credit risk [member]]

ifrs-full

CreditImpairmentOfFinancialInstrumentsAxis

Axis

label

Credit impairment of financial instruments [axis]

IFRS 7.35H Disclosure, IFRS 7.35M Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

CreditImpairmentOfFinancialInstrumentsDomain

Domain [default]

label

Credit impairment of financial instruments [domain]

IFRS 7.35H Disclosure, IFRS 7.35M Disclosure

documentation

This member stands for all statuses of credit impairment of financial instruments. A financial instrument is credit-impaired when one or more events that have a detrimental impact on the estimated future cash flows of that financial instrument have occurred. This member also represents the standard value for the “Credit impairment of financial instruments” axis if no other member is used.

ifrs-full

CreditrelatedFeeAndCommissionIncome

Monetary, duration, credit

label

Credit-related fee and commission income

IAS 1.112 c Common practice

documentation

The amount of income recognised from credit-related fees and commissions. [Refer: Fee and commission income]

ifrs-full

CreditRiskMember

Member

label

Credit risk [member]

IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 7.32 Example

documentation

This member stands for the risk that one party to a financial instrument will cause a financial loss for the other party by failing to discharge an obligation. [Refer: Classes of financial instruments [domain]]

ifrs-full

CreditSpreadMeasurementInputMember

Member

label

Credit spread, measurement input [member]

IFRS 13.93 d Common practice

documentation

This member stands for the credit spread used as a measurement input.

ifrs-full

CumulativeChangeInFairValueRecognisedInProfitOrLossOnSalesOfInvestmentPropertyBetweenPoolsOfAssetsMeasuredUsingDifferentModels

Monetary, duration, credit

label

Cumulative change in fair value recognised in profit or loss on sales of investment property between pools of assets measured using different models

IAS 40.75 f (iv) Disclosure

documentation

The cumulative change in fair value recognised in profit or loss on sales of investment property from a pool of assets in which the cost model is used into a pool in which the fair value model is used. [Refer: Fair value model [member]; Investment property]

ifrs-full

CumulativeEffectAtDateOfInitialApplicationAxis

Axis

label

Cumulative effect at date of initial application [axis]

IAS 1.106 Common practice

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

CumulativeGainLossOnDisposalOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome

Monetary, duration, credit

label

Cumulative gain (loss) on disposal of investments in equity instruments designated at fair value through other comprehensive income

IFRS 7.11B c Disclosure

documentation

The cumulative gain (loss) on disposal of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: At fair value [member]; Other comprehensive income]

ifrs-full

CumulativeGainLossPreviouslyRecognisedInOtherComprehensiveIncomeArisingFromReclassificationOfFinancialAssetsOutOfFairValueThroughOtherComprehensiveIncomeIntoFairValueThroughProfitOrLossMeasurementCategory

Monetary, duration, credit

label

Cumulative gain (loss) previously recognised in other comprehensive income arising from reclassification of financial assets out of fair value through other comprehensive income into fair value through profit or loss measurement category

IAS 1.82 cb Disclosure

documentation

The cumulative gain (loss) previously recognised in other comprehensive income arising from the reclassification of financial assets out of the fair value through other comprehensive income into the fair value through profit or loss measurement category. [Refer: Financial assets measured at fair value through other comprehensive income; Financial assets at fair value through profit or loss; Other comprehensive income]

ifrs-full

CumulativePreferenceDividendsNotRecognised

Monetary, duration

label

Cumulative preference dividends not recognised

IAS 1.137 b Disclosure

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of cumulative preference dividends not recognised.

ifrs-full

CumulativeUnrecognisedShareOfLossesOfAssociates

Monetary, instant, credit

label

Cumulative unrecognised share of losses of associates

IFRS 12.22 c Disclosure

documentation

The cumulative amount of the unrecognised share of losses of associates if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Total for all associates [member]; Unrecognised share of losses of associates]

ifrs-full

CumulativeUnrecognisedShareOfLossesOfJointVentures

Monetary, instant, credit

label

Cumulative unrecognised share of losses of joint ventures

IFRS 12.22 c Disclosure

documentation

The cumulative amount of the unrecognised share of losses of joint ventures if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Total for all joint ventures [member]; Unrecognised share of losses of joint ventures]

ifrs-full

CumulativeUnrecognisedShareOfLossesOfJointVenturesTransitionFromProportionateConsolidationToEquityMethod

Monetary, instant, credit

label

Cumulative unrecognised share of losses of joint ventures, transition from proportionate consolidation to equity method

IFRS 11.C4 Disclosure

documentation

The entity’s cumulative unrecognised share of losses of its joint ventures for which transition from proportionate consolidation to the equity method was performed. [Refer: Total for all joint ventures [member]; Cumulative unrecognised share of losses of joint ventures]

ifrs-full

CurrencyInWhichInformationIsDisplayedAxis

Axis

label

Currency in which information is displayed [axis]

IAS 21.57 a Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

CurrencyInWhichSupplementaryInformationIsDisplayedMember

Member

label

Currency in which supplementary information is displayed [member]

IAS 21.57 a Disclosure

documentation

This member indicates information displayed in a currency that is different from either the entity’s functional currency or its presentation currency.

ifrs-full

CurrencyRiskMember

Member

label

Currency risk [member]

IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 7 – Defined terms Disclosure

documentation

This member stands for a type of market risk representing the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange rates. [Refer: Classes of financial instruments [domain]]

ifrs-full

CurrencySwapContractMember

Member

label

Currency swap contract [member]

IAS 1.112 c Common practice

documentation

This member stands for a currency swap contract. [Refer: Swap contract [member]]

ifrs-full

CurrentAccrualsAndCurrentDeferredIncomeIncludingCurrentContractLiabilities

Monetary, instant, credit

label

Current accruals and current deferred income including current contract liabilities

IAS 1.55 Common practice, IAS 1.78 Common practice

totalLabel

Total current accruals and current deferred income including current contract liabilities

documentation

The amount of current accruals and current deferred income including current contract liabilities. [Refer: Accruals; Deferred income including contract liabilities]

ifrs-full

CurrentAccrualsAndCurrentDeferredIncomeIncludingCurrentContractLiabilitiesAbstract

label

Current accruals and current deferred income including current contract liabilities [abstract]

ifrs-full

CurrentAccruedExpensesAndOtherCurrentLiabilities

Monetary, instant, credit

label

Current accrued expenses and other current liabilities

IAS 1.55 Common practice

documentation

The amount of current accrued expenses and other current liabilities. [Refer: Accruals; Other current liabilities]

ifrs-full

CurrentAccruedIncomeIncludingCurrentContractAssets

Monetary, instant, debit

label

Current accrued income including current contract assets

IAS 1.55 Common practice, IAS 1.78 Common practice

totalLabel

Total current accrued income including current contract assets

documentation

The amount of current accrued income including current contract assets. [Refer: Accrued income including contract assets]

ifrs-full

CurrentAccruedIncomeIncludingCurrentContractAssetsAbstract

label

Current accrued income including current contract assets [abstract]

ifrs-full

CurrentAccruedIncomeOtherThanCurrentContractAssets

Monetary, instant, debit

label

Current accrued income other than current contract assets

IAS 1.55 Common practice, IAS 1.78 Common practice

documentation

The amount of current accrued income other than current contract assets. [Refer: Accrued income other than contract assets]

ifrs-full

CurrentAdvances

Monetary, instant, credit

label

Current advances received, representing current contract liabilities for performance obligations satisfied at point in time

IAS 1.55 Common practice, IAS 1.78 Common practice

documentation

The amount of current advances received representing current contract liabilities for performance obligations satisfied at a point in time. [Refer: Advances received, representing contract liabilities for performance obligations satisfied at point in time]

ifrs-full

CurrentAdvancesToSuppliers

Monetary, instant, debit

label

Current advances to suppliers

IAS 1.112 c Common practice

documentation

The amount of current advances made to suppliers before goods or services are received.

ifrs-full

CurrentAgriculturalProduce

Monetary, instant, debit

label

Current agricultural produce

IAS 2.37 Common practice

documentation

A classification of current inventory representing the amount of harvested produce of the entity’s biological assets. [Refer: Biological assets; Inventories]

ifrs-full

CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity

Monetary, duration, debit

label

Current and deferred tax relating to items credited (charged) directly to equity

IAS 12.81 a Disclosure

totalLabel

Aggregate current and deferred tax relating to items credited (charged) directly to equity

documentation

The aggregate current and deferred tax relating to particular items that are charged or credited directly to equity, for example: (a) an adjustment to the opening balance of retained earnings resulting from either a change in accounting policy that is applied retrospectively or the correction of an error; and (b) amounts arising on initial recognition of the equity component of a compound financial instrument. [Refer: Deferred tax relating to items credited (charged) directly to equity; Retained earnings; Classes of financial instruments [domain]]

ifrs-full

CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityAbstract

label

Current and deferred tax relating to items charged or credited directly to equity [abstract]

ifrs-full

CurrentAssets

Monetary, instant, debit

label

Current assets

IAS 1.66 Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (i) Disclosure

totalLabel

Total current assets

documentation

The amount of assets that the entity (a) expects to realise or intends to sell or consume in its normal operating cycle; (b) holds primarily for the purpose of trading; (c) expects to realise within twelve months after the reporting period; or (d) classifies as cash or cash equivalents (as defined in IAS 7) unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period. [Refer: Assets]

ifrs-full

CurrentAssetsAbstract

label

Current assets [abstract]

ifrs-full

CurrentAssetsLiabilities

Monetary, instant, debit

label

Current assets (liabilities)

IAS 1.55 Common practice

netLabel

Net current assets (liabilities)

documentation

The amount of current assets less the amount of current liabilities.

ifrs-full

CurrentAssetsOtherThanAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners

Monetary, instant, debit

label

Current assets other than non-current assets or disposal groups classified as held for sale or as held for distribution to owners

IAS 1.66 Disclosure

totalLabel

Total current assets other than non-current assets or disposal groups classified as held for sale or as held for distribution to owners

documentation

The amount of current assets other than non-current assets or disposal groups classified as held for sale or as held for distribution to owners. [Refer: Current assets; Disposal groups classified as held for sale [member]; Non-current assets or disposal groups classified as held for sale; Non-current assets or disposal groups classified as held for distribution to owners]

ifrs-full

CurrentAssetsRecognisedAsOfAcquisitionDate

Monetary, instant, debit

label

Current assets recognised as of acquisition date

IFRS 3.B64 i Common practice

documentation

The amount recognised as of the acquisition date for current assets acquired in a business combination. [Refer: Current assets; Total for all business combinations [member]]

ifrs-full

CurrentBiologicalAssets

Monetary, instant, debit

label

Current biological assets

IAS 1.54 f Disclosure

documentation

The amount of current biological assets. [Refer: Biological assets]

ifrs-full

CurrentBiologicalAssetsMember

Member

label

Current biological assets [member]

IAS 41.50 Common practice

documentation

This member stands for current biological assets. [Refer: Biological assets]

ifrs-full

CurrentBondsIssuedAndCurrentPortionOfNoncurrentBondsIssued

Monetary, instant, credit

label

Current bonds issued and current portion of non-current bonds issued

IAS 1.112 c Common practice

documentation

The amount of current bonds issued and the current portion of non-current bonds issued. [Refer: Bonds issued]

ifrs-full

CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings

Monetary, instant, credit

label

Current borrowings and current portion of non-current borrowings

IAS 1.55 Common practice

totalLabel

Total current borrowings and current portion of non-current borrowings

documentation

The amount of current borrowings and current portion of non-current borrowings. [Refer: Borrowings]

ifrs-full

CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsAbstract

label

Current borrowings and current portion of non-current borrowings [abstract]

ifrs-full

CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsByTypeAbstract

label

Current borrowings and current portion of non-current borrowings, by type [abstract]

ifrs-full

CurrentCommercialPapersIssuedAndCurrentPortionOfNoncurrentCommercialPapersIssued

Monetary, instant, credit

label

Current commercial papers issued and current portion of non-current commercial papers issued

IAS 1.112 c Common practice

documentation

The amount of current commercial paper issued and the current portion of non-current commercial paper issued. [Refer: Commercial papers issued]

ifrs-full

CurrentContractAssets

Monetary, instant, debit

label

Current contract assets

IFRS 15.105 Disclosure

documentation

The amount of current contract assets. [Refer: Contract assets]

ifrs-full

CurrentContractLiabilities

Monetary, instant, credit

label

Current contract liabilities

IFRS 15.105 Disclosure

totalLabel

Total current contract liabilities

documentation

The amount of current contract liabilities. [Refer: Contract liabilities]

ifrs-full

CurrentContractLiabilitiesAbstract

label

Current contract liabilities [abstract]

ifrs-full

CurrentContractLiabilitiesForPerformanceObligationsSatisfiedOverTime

Monetary, instant, credit

label

Current contract liabilities for performance obligations satisfied over time

IAS 1.55 Common practice, IAS 1.78 Common practice

documentation

The amount of current contract liabilities for performance obligations satisfied over time. [Refer: Contract liabilities for performance obligations satisfied over time]

ifrs-full

CurrentCrudeOil

Monetary, instant, debit

label

Current crude oil

IAS 2.37 Common practice

documentation

A classification of current inventory representing the amount of unrefined, unprocessed oil. [Refer: Inventories]

ifrs-full

CurrentDebtInstrumentsIssued

Monetary, instant, credit

label

Current debt instruments issued

IAS 1.55 Common practice

documentation

The amount of current debt instruments issued. [Refer: Debt instruments issued]

ifrs-full

CurrentDeferredIncomeIncludingCurrentContractLiabilities

Monetary, instant, credit

label

Current deferred income including current contract liabilities

IAS 1.55 Common practice, IAS 1.78 Common practice

totalLabel

Total current deferred income including current contract liabilities

documentation

The amount of current deferred income including current contract liabilities. [Refer: Deferred income including contract liabilities]

ifrs-full

CurrentDeferredIncomeIncludingCurrentContractLiabilitiesAbstract

label

Current deferred income including current contract liabilities [abstract]

ifrs-full

CurrentDeferredIncomeOtherThanCurrentContractLiabilities

Monetary, instant, credit

label

Current deferred income other than current contract liabilities

IAS 1.55 Common practice, IAS 1.78 Common practice

documentation

The amount of current deferred income other than current contract liabilities. [Refer: Deferred income other than contract liabilities]

ifrs-full

CurrentDepositsFromCustomers

Monetary, instant, credit

label

Current deposits from customers

IAS 1.55 Common practice

documentation

The amount of current deposits from customers. [Refer: Deposits from customers]

ifrs-full

CurrentDerivativeFinancialAssets

Monetary, instant, debit

label

Current derivative financial assets

IAS 1.55 Common practice

documentation

The amount of current derivative financial assets. [Refer: Derivative financial assets]

ifrs-full

CurrentDerivativeFinancialLiabilities

Monetary, instant, credit

label

Current derivative financial liabilities

IAS 1.55 Common practice

documentation

The amount of current derivative financial liabilities. [Refer: Derivative financial liabilities]

ifrs-full

CurrentDividendPayables

Monetary, instant, credit

label

Current dividend payables

IAS 1.55 Common practice

documentation

The amount of current dividend payables. [Refer: Dividend payables]

ifrs-full

CurrentEstimateOfFutureCashOutflowsToBePaidToFulfilObligationMeasurementInputMember

Member

label

Current estimate of future cash outflows to be paid to fulfil obligation, measurement input [member]

IFRS 13.B36 d Example

documentation

This member stands for the current estimate of future cash outflows to be paid to fulfil obligation, used as a measurement input.

ifrs-full

CurrentExciseTaxPayables

Monetary, instant, credit

label

Current excise tax payables

IAS 1.78 Common practice

documentation

The amount of current excise tax payables. [Refer: Excise tax payables]

ifrs-full

CurrentFinanceLeaseReceivables

Monetary, instant, debit

label

Current finance lease receivables

IAS 1.55 Common practice

documentation

The amount of current finance lease receivables. [Refer: Finance lease receivables]

ifrs-full

CurrentFinancialAssets

Monetary, instant, debit

label

Current financial assets

IFRS 7.25 Disclosure

totalLabel

Total current financial assets

documentation

The amount of current financial assets. [Refer: Financial assets]

ifrs-full

CurrentFinancialAssetsAtAmortisedCost

Monetary, instant, debit

label

Current financial assets at amortised cost

IFRS 7.8 f Disclosure

documentation

The amount of current financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]

ifrs-full

CurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncome

Monetary, instant, debit

label

Current financial assets at fair value through other comprehensive income

IFRS 7.8 h Disclosure

totalLabel

Total current financial assets at fair value through other comprehensive income

documentation

The amount of current financial assets at fair value through other comprehensive income. [Refer: Financial assets at fair value through other comprehensive income]

ifrs-full

CurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract

label

Current financial assets at fair value through other comprehensive income [abstract]

ifrs-full

CurrentFinancialAssetsAtFairValueThroughProfitOrLoss

Monetary, instant, debit

label

Current financial assets at fair value through profit or loss

IFRS 7.8 a Disclosure

totalLabel

Total current financial assets at fair value through profit or loss

documentation

The amount of current financial assets measured at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss]

ifrs-full

CurrentFinancialAssetsAtFairValueThroughProfitOrLossAbstract

label

Current financial assets at fair value through profit or loss [abstract]

ifrs-full

CurrentFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading

Monetary, instant, debit

label

Current financial assets at fair value through profit or loss, classified as held for trading

IAS 1.55 Common practice

documentation

The amount of current financial assets measured at fair value through profit or loss classified as held for trading. [Refer: Financial assets at fair value through profit or loss, classified as held for trading]

ifrs-full

CurrentFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition

Monetary, instant, debit

label

Current financial assets at fair value through profit or loss, designated upon initial recognition or subsequently

IFRS 7.8 a Disclosure

documentation

The amount of current financial assets measured at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently]

ifrs-full

CurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue

Monetary, instant, debit

label

Current financial assets at fair value through profit or loss, mandatorily measured at fair value

IFRS 7.8 a Disclosure

documentation

The amount of current financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value]

ifrs-full

CurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstruments

Monetary, instant, debit

label

Current financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments

IFRS 7.8 a Disclosure

documentation

The amount of current financial assets at fair value through profit or loss measured as such in accordance with the exemption for reacquisition of own equity instruments. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments]

ifrs-full

CurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilities

Monetary, instant, debit

label

Current financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities

IFRS 7.8 a Disclosure

documentation

The amount of current financial assets at fair value through profit or loss measured as such in accordance with the exemption for repurchase of own financial liabilities. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities]

ifrs-full

CurrentFinancialAssetsAvailableforsale

Monetary, instant, debit

label

Current financial assets available-for-sale

Expired 2023-01-01 IFRS 7.8 d Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The amount of current financial assets available-for-sale. [Refer: Financial assets available-for-sale; Current financial assets]

ifrs-full

CurrentFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome

Monetary, instant, debit

label

Current financial assets measured at fair value through other comprehensive income

IFRS 7.8 h Disclosure

documentation

The amount of current financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income]

ifrs-full

CurrentFinancialLiabilities

Monetary, instant, credit

label

Current financial liabilities

IFRS 7.25 Disclosure

totalLabel

Total current financial liabilities

documentation

The amount of current financial liabilities. [Refer: Financial liabilities]

ifrs-full

CurrentFinancialLiabilitiesAtAmortisedCost

Monetary, instant, credit

label

Current financial liabilities at amortised cost

IFRS 7.8 g Disclosure

documentation

The amount of current financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost]

ifrs-full

CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss

Monetary, instant, credit

label

Current financial liabilities at fair value through profit or loss

IFRS 7.8 e Disclosure

totalLabel

Total current financial liabilities at fair value through profit or loss

documentation

The amount of current financial liabilities measured at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss]

ifrs-full

CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract

label

Current financial liabilities at fair value through profit or loss [abstract]

ifrs-full

CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading

Monetary, instant, credit

label

Current financial liabilities at fair value through profit or loss, classified as held for trading

IFRS 7.8 e Disclosure

documentation

The amount of current financial liabilities at fair value through profit or loss that meet the definition of held for trading. [Refer: Current financial liabilities at fair value through profit or loss]

ifrs-full

CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition

Monetary, instant, credit

label

Current financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently

IFRS 7.8 e Disclosure

documentation

The amount of current financial liabilities measured at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently]

ifrs-full

CurrentFoodAndBeverage

Monetary, instant, debit

label

Current food and beverage

IAS 2.37 Common practice

documentation

A classification of current inventory representing the amount of food and beverage. [Refer: Inventories]

ifrs-full

CurrentFuel

Monetary, instant, debit

label

Current fuel

IAS 2.37 Common practice

documentation

A classification of current inventory representing the amount of fuel. [Refer: Inventories]

ifrs-full

CurrentGovernmentGrants

Monetary, instant, credit

label

Current government grants

IAS 1.55 Common practice

documentation

The amount of current government grants recognised in the statement of financial position as deferred income. [Refer: Government [member]; Government grants]

ifrs-full

CurrentHeldtomaturityInvestments

Monetary, instant, debit

label

Current held-to-maturity investments

Expired 2023-01-01 IFRS 7.8 b Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The amount of current held-to-maturity investments. [Refer: Held-to-maturity investments]

ifrs-full

CurrentInterestPayable

Monetary, instant, credit

label

Current interest payable

IAS 1.112 c Common practice

documentation

The amount of current interest payable. [Refer: Interest payable]

ifrs-full

CurrentInterestReceivable

Monetary, instant, debit

label

Current interest receivable

IAS 1.112 c Common practice

documentation

The amount of current interest receivable. [Refer: Interest receivable]

ifrs-full

CurrentInventoriesArisingFromExtractiveActivitiesAbstract

label

Current inventories arising from extractive activities [abstract]

ifrs-full

CurrentInventoriesHeldForSale

Monetary, instant, debit

label

Current inventories held for sale

IAS 2.37 Common practice

documentation

A classification of current inventory representing the amount of inventories held for sale in the ordinary course of business. [Refer: Inventories]

ifrs-full

CurrentInventoriesInTransit

Monetary, instant, debit

label

Current inventories in transit

IAS 2.37 Common practice

documentation

A classification of current inventory representing the amount of inventories in transit. [Refer: Inventories]

ifrs-full

CurrentInvestments

Monetary, instant, debit

label

Current investments

IAS 1.55 Common practice

documentation

The amount of current investments.

ifrs-full

CurrentInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncome

Monetary, instant, debit

label

Current investments in equity instruments designated at fair value through other comprehensive income

IFRS 7.8 h Disclosure

documentation

The amount of current investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income]

ifrs-full

CurrentLeaseLiabilities

Monetary, instant, credit

label

Current lease liabilities

IFRS 16.47 b Disclosure

documentation

The amount of current lease liabilities. [Refer: Lease liabilities]

ifrs-full

CurrentLiabilities

Monetary, instant, credit

label

Current liabilities

IAS 1.69 Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (iii) Disclosure

negatedLabel

Current liabilities

totalLabel

Total current liabilities

documentation

The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does not have the right at the end of the reporting period to defer settlement for at least twelve months after the reporting period.

ifrs-full

CurrentLiabilitiesAbstract

label

Current liabilities [abstract]

ifrs-full

CurrentLiabilitiesOtherThanLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale

Monetary, instant, credit

label

Current liabilities other than liabilities included in disposal groups classified as held for sale

IAS 1.69 Disclosure

totalLabel

Total current liabilities other than liabilities included in disposal groups classified as held for sale

documentation

The amount of current liabilities other than liabilities included in disposal groups classified as held for sale. [Refer: Current liabilities; Disposal groups classified as held for sale [member]; Liabilities included in disposal groups classified as held for sale]

ifrs-full

CurrentLiabilitiesRecognisedAsOfAcquisitionDate

(Monetary), instant, credit

label

Current liabilities recognised as of acquisition date

IFRS 3.B64 i Common practice

negatedLabel

Current liabilities recognised as of acquisition date

documentation

The amount recognised as of the acquisition date for current liabilities assumed in a business combination. [Refer: Current liabilities; Total for all business combinations [member]]

ifrs-full

CurrentLoansAndReceivables

Monetary, instant, debit

label

Current loans and receivables

Expired 2023-01-01 IFRS 7.8 c Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The amount of current loans and receivables. [Refer: Loans and receivables]

ifrs-full

CurrentLoansReceivedAndCurrentPortionOfNoncurrentLoansReceived

Monetary, instant, credit

label

Current loans received and current portion of non-current loans received

IAS 1.112 c Common practice

documentation

The amount of current loans received and the current portion of non-current loans received. [Refer: Loans received]

ifrs-full

CurrentMaterialsAndSuppliesToBeConsumedInProductionProcessOrRenderingServices

Monetary, instant, debit

label

Current materials and supplies to be consumed in production process or rendering services

IAS 2.37 Common practice

documentation

A classification of current inventory representing the amount of materials and supplies to be consumed in a production process or while rendering services. [Refer: Inventories]

ifrs-full

CurrentMember

Member

label

Current [member]

IFRS 7.35N Example, IFRS 7.IG20D Example

documentation

This member stands for a current time band.

ifrs-full

CurrentNaturalGas

Monetary, instant, debit

label

Current natural gas

IAS 2.37 Common practice

documentation

A classification of current inventory representing the amount of a naturally occurring hydrocarbon gas mixture. [Refer: Inventories]

ifrs-full

CurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral

Monetary, instant, debit

label

Current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral

IFRS 9.3.2.23 a Disclosure

documentation

The amount of current non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for which the transferee has the right by contract or custom to sell or repledge the collateral.

ifrs-full

CurrentNotesAndDebenturesIssuedAndCurrentPortionOfNoncurrentNotesAndDebenturesIssued

Monetary, instant, credit

label

Current notes and debentures issued and current portion of non-current notes and debentures issued

IAS 1.112 c Common practice

documentation

The amount of current notes and debentures issued and the current portion of non-current notes and debentures issued. [Refer: Notes and debentures issued]

ifrs-full

CurrentOreStockpiles

Monetary, instant, debit

label

Current ore stockpiles

IAS 2.37 Common practice

documentation

A classification of current inventory representing the amount of ore stockpiles. [Refer: Inventories]

ifrs-full

CurrentPackagingAndStorageMaterials

Monetary, instant, debit

label

Current packaging and storage materials

IAS 2.37 Common practice

documentation

A classification of current inventory representing the amount of packaging and storage materials. [Refer: Inventories]

ifrs-full

CurrentPayablesForPurchaseOfEnergy

Monetary, instant, credit

label

Current payables for purchase of energy

IAS 1.78 Common practice

documentation

The amount of current payables for the purchase of energy. [Refer: Payables for purchase of energy]

ifrs-full

CurrentPayablesForPurchaseOfNoncurrentAssets

Monetary, instant, credit

label

Current payables for purchase of non-current assets

IAS 1.78 Common practice

documentation

The amount of current payables for the purchase of non-current assets. [Refer: Payables for purchase of non-current assets]

ifrs-full

CurrentPayablesOnSocialSecurityAndTaxesOtherThanIncomeTax

Monetary, instant, credit

label

Current payables on social security and taxes other than income tax

IAS 1.78 Common practice

documentation

The amount of current payables on social security and taxes other than incomes tax. [Refer: Payables on social security and taxes other than income tax]

ifrs-full

CurrentPetroleumAndPetrochemicalProducts

Monetary, instant, debit

label

Current petroleum and petrochemical products

IAS 2.37 Common practice

documentation

A classification of current inventory representing the amount of products derived from crude oil and natural gas. [Refer: Current crude oil; Current natural gas]

ifrs-full

CurrentPortionOfLongtermBorrowings

Monetary, instant, credit

label

Current portion of non-current borrowings

IAS 1.55 Common practice

documentation

The current portion of non-current borrowings. [Refer: Borrowings]

ifrs-full

CurrentPrepaidExpenses

Monetary, instant, debit

label

Current prepaid expenses

IAS 1.112 c Common practice

documentation

The amount recognised as a current asset for expenditures made prior to the period when the economic benefit will be realised.

ifrs-full

CurrentPrepayments

Monetary, instant, debit

label

Current prepayments

IAS 1.78 b Example

totalLabel

Total current prepayments

documentation

The amount of current prepayments. [Refer: Prepayments]

ifrs-full

CurrentPrepaymentsAbstract

label

Current prepayments [abstract]

ifrs-full

CurrentPrepaymentsAndCurrentAccruedIncomeIncludingCurrentContractAssets

Monetary, instant, debit

label

Current prepayments and current accrued income including current contract assets

IAS 1.55 Common practice, IAS 1.78 Common practice

totalLabel

Total current prepayments and current accrued income including current contract assets

documentation

The amount of current prepayments and current accrued income including current contract assets. [Refer: Prepayments; Accrued income including contract assets]

ifrs-full

CurrentPrepaymentsAndCurrentAccruedIncomeIncludingCurrentContractAssetsAbstract

label

Current prepayments and current accrued income including current contract assets [abstract]

ifrs-full

CurrentPrepaymentsAndCurrentAccruedIncomeOtherThanCurrentContractAssets

Monetary, instant, debit

label

Current prepayments and current accrued income other than current contract assets

IAS 1.55 Common practice, IAS 1.78 Common practice

totalLabel

Total current prepayments and current accrued income other than current contract assets

documentation

The amount of current prepayments and current accrued income, other than current contract assets. [Refer: Prepayments; Accrued income other than contract assets]

ifrs-full

CurrentPrepaymentsAndCurrentAccruedIncomeOtherThanCurrentContractAssetsAbstract

label

Current prepayments and current accrued income other than current contract assets [abstract]

ifrs-full

CurrentPrepaymentsAndOtherCurrentAssets

Monetary, instant, debit

label

Current prepayments and other current assets

IAS 1.55 Common practice

documentation

The amount of current prepayments and other current assets. [Refer: Other current assets; Current prepayments]

ifrs-full

CurrentProgrammingAssets

Monetary, instant, debit

label

Current programming assets

IAS 1.55 Common practice

documentation

The amount of current programming assets. [Refer: Programming assets]

ifrs-full

CurrentProvisions

Monetary, instant, credit

label

Current provisions

IAS 1.54 l Disclosure

totalLabel

Total current provisions

documentation

The amount of current provisions, including provisions for employee benefits. [Refer: Provisions]

ifrs-full

CurrentProvisionsAbstract

label

Current provisions [abstract]

ifrs-full

CurrentProvisionsForEmployeeBenefits

Monetary, instant, credit

label

Current provisions for employee benefits

IAS 1.78 d Disclosure

documentation

The amount of current provisions for employee benefits. [Refer: Provisions for employee benefits]

ifrs-full

CurrentRawMaterialsAndCurrentProductionSupplies

Monetary, instant, debit

label

Current raw materials and current production supplies

IAS 2.37 Common practice

totalLabel

Total current raw materials and current production supplies

documentation

A classification of current inventory representing the amount of current raw materials and current production supplies. [Refer: Current production supplies; Current raw materials]

ifrs-full

CurrentRawMaterialsAndCurrentProductionSuppliesAbstract

label

Current raw materials and current production supplies [abstract]

ifrs-full

CurrentReceivablesDueFromAssociates

Monetary, instant, debit

label

Current receivables due from associates

IAS 1.78 b Common practice

documentation

The amount of current receivables due from associates. [Refer: Total for all associates [member]]

ifrs-full

CurrentReceivablesDueFromJointVentures

Monetary, instant, debit

label

Current receivables due from joint ventures

IAS 1.78 b Common practice

documentation

The amount of current receivables due from joint ventures. [Refer: Total for all joint ventures [member]]

ifrs-full

CurrentReceivablesFromContractsWithCustomers

Monetary, instant, debit

label

Current receivables from contracts with customers

IFRS 15.105 Disclosure

documentation

The amount of current receivables from contracts with customers. [Refer: Receivables from contracts with customers]

ifrs-full

CurrentReceivablesFromRentalOfProperties

Monetary, instant, debit

label

Current receivables from rental of properties

IAS 1.78 b Common practice

documentation

The amount of current receivables from rental of properties. [Refer: Receivables from rental of properties]

ifrs-full

CurrentReceivablesFromSaleOfProperties

Monetary, instant, debit

label

Current receivables from sale of properties

IAS 1.78 b Common practice

documentation

The amount of current receivables from sale of properties. [Refer: Receivables from sale of properties]

ifrs-full

CurrentReceivablesFromTaxesOtherThanIncomeTax

Monetary, instant, debit

label

Current receivables from taxes other than income tax

IAS 1.78 b Common practice

documentation

The amount of current receivables from taxes other than income tax. [Refer: Receivables from taxes other than income tax]

ifrs-full

CurrentRecognisedAssetsDefinedBenefitPlan

Monetary, instant, debit

label

Current net defined benefit asset

IAS 1.55 Common practice

documentation

The amount of current net defined benefit asset. [Refer: Net defined benefit asset]

ifrs-full

CurrentRecognisedLiabilitiesDefinedBenefitPlan

Monetary, instant, credit

label

Current net defined benefit liability

IAS 1.55 Common practice

documentation

The amount of current net defined benefit liability. [Refer: Net defined benefit liability]

ifrs-full

CurrentRefundsProvision

Monetary, instant, credit

label

Current refunds provision

IAS 37 – Example 4 Refunds policy Example, IAS 37.87 Example

documentation

The amount of current provision for refunds. [Refer: Refunds provision]

ifrs-full

CurrentRestrictedCashAndCashEquivalents

Monetary, instant, debit

label

Current restricted cash and cash equivalents

IAS 1.55 Common practice

documentation

The amount of current restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]

ifrs-full

CurrentRetentionPayables

Monetary, instant, credit

label

Current retention payables

IAS 1.78 Common practice

documentation

The amount of current retention payables. [Refer: Retention payables]

ifrs-full

CurrentSecuredBankLoansReceivedAndCurrentPortionOfNoncurrentSecuredBankLoansReceived

Monetary, instant, credit

label

Current secured bank loans received and current portion of non-current secured bank loans received

IAS 1.112 c Common practice

documentation

The amount of current secured bank loans received and the current portion of non-current secured bank loans received. [Refer: Secured bank loans received]

ifrs-full

CurrentServiceCostDefinedBenefitPlans

Monetary, duration, debit

label

Current service cost, defined benefit plans

IAS 19.135 b Common practice

documentation

The expense of employee service in the current period arising from defined benefit plans. [Refer: Post-employment benefit expense in profit or loss, defined benefit plans] [Contrast: Increase in net defined benefit liability (asset) resulting from current service cost]

ifrs-full

CurrentServiceCostNetDefinedBenefitLiabilityAsset

Monetary, duration, credit

label

Increase in net defined benefit liability (asset) resulting from current service cost

IAS 19.141 a Disclosure

documentation

The increase (decrease) in the net defined benefit liability (asset) resulting from employee service in the current period. [Refer: Net defined benefit liability (asset)]

ifrs-full

CurrentTaxAssets

Monetary, instant, debit

label

Current tax assets

IAS 1.54 n Disclosure

documentation

The excess of amount paid for current tax in respect of current and prior periods over the amount due for those periods. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.

ifrs-full

CurrentTaxAssetsCurrent

Monetary, instant, debit

label

Current tax assets, current

IAS 1.54 n Disclosure

documentation

The current amount of current tax assets. [Refer: Current tax assets]

ifrs-full

CurrentTaxAssetsNoncurrent

Monetary, instant, debit

label

Current tax assets, non-current

IAS 1.54 n Disclosure

documentation

The non-current amount of current tax assets. [Refer: Current tax assets]

ifrs-full

CurrentTaxExpenseIncome

Monetary, duration, debit

label

Current tax expense (income)

IAS 12.80 a Example

documentation

The amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.

ifrs-full

CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriods

Monetary, duration, debit

label

Current tax expense (income) and adjustments for current tax of prior periods

IAS 12.80 Common practice

totalLabel

Total current tax expense (income) and adjustments for current tax of prior periods

documentation

The amount of current tax expense (income) and adjustments for the current tax of prior periods. [Refer: Current tax expense (income); Adjustments for current tax of prior periods]

ifrs-full

CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriodsAbstract

label

Current tax expense (income) and adjustments for current tax of prior periods [abstract]

ifrs-full

CurrentTaxExpenseIncomeRelatedToPillarTwoIncomeTaxes

Monetary, duration, debit

label

Current tax expense (income), related to Pillar Two income taxes

IAS 12.88B Disclosure

documentation

The amount of current tax expense (income) related to Pillar Two income taxes.

ifrs-full

CurrentTaxLiabilities

Monetary, instant, credit

label

Current tax liabilities

IAS 1.54 n Disclosure

documentation

The amount of current tax for current and prior periods to the extent unpaid. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.

ifrs-full

CurrentTaxLiabilitiesCurrent

Monetary, instant, credit

label

Current tax liabilities, current

IAS 1.54 n Disclosure

documentation

The current amount of current tax liabilities. [Refer: Current tax liabilities]

ifrs-full

CurrentTaxLiabilitiesNoncurrent

Monetary, instant, credit

label

Current tax liabilities, non-current

IAS 1.54 n Disclosure

documentation

The non-current amount of current tax liabilities. [Refer: Current tax liabilities]

ifrs-full

CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity

Monetary, duration, debit

label

Current tax relating to items credited (charged) directly to equity

IAS 12.81 a Disclosure

documentation

The amount of current tax relating to particular items that are charged or credited directly to equity, for example: (a) an adjustment to the opening balance of retained earnings resulting from either a change in accounting policy that is applied retrospectively or the correction of an error; and (b) amounts arising on initial recognition of the equity component of a compound financial instrument. [Refer: Retained earnings; Classes of financial instruments [domain]]

ifrs-full

CurrentTradeReceivables

Monetary, instant, debit

label

Current trade receivables

IAS 1.68 Example, IAS 1.78 b Example

documentation

The amount of current trade receivables. [Refer: Trade receivables]

ifrs-full

CurrentUnsecuredBankLoansReceivedAndCurrentPortionOfNoncurrentUnsecuredBankLoansReceived

Monetary, instant, credit

label

Current unsecured bank loans received and current portion of non-current unsecured bank loans received

IAS 1.112 c Common practice

documentation

The amount of current unsecured bank loans received and the current portion of non-current unsecured bank loans received. [Refer: Unsecured bank loans received]

ifrs-full

CurrentValueAddedTaxPayables

Monetary, instant, credit

label

Current value added tax payables

IAS 1.78 Common practice

documentation

The amount of current value added tax payables. [Refer: Value added tax payables]

ifrs-full

CurrentValueAddedTaxReceivables

Monetary, instant, debit

label

Current value added tax receivables

IAS 1.78 b Common practice

documentation

The amount of current value added tax receivables. [Refer: Value added tax receivables]

ifrs-full

CurrentWarrantLiability

Monetary, instant, credit

label

Current warrant liability

IAS 1.55 Common practice

documentation

The amount of current warrant liabilities. [Refer: Warrant liability]

ifrs-full

CustomerrelatedIntangibleAssetsMember

Member

label

Customer-related intangible assets [member]

IAS 38.119 Common practice

documentation

This member stands for a class of intangible assets representing assets related to customers. Such assets may include customer lists, order or production backlog, customer contracts and related customer relationships as well as non-contractual customer relationships.

ifrs-full

CustomerrelatedIntangibleAssetsRecognisedAsOfAcquisitionDate

Monetary, instant, debit

label

Customer-related intangible assets recognised as of acquisition date

IFRS 3.B64 i Common practice

documentation

The amount recognised as of the acquisition date for customer-related intangible assets acquired in a business combination. [Refer: Customer-related intangible assets [member]; Total for all business combinations [member]]

ifrs-full

DateAsAtWhichEntityPlansToApplyNewIFRSInitially

Date

label

Date as at which entity plans to apply new IFRS initially

IAS 8.31 d Example

documentation

The date on which the entity plans to apply a new IFRS that has been issued but is not yet effective.

ifrs-full

DateByWhichApplicationOfNewIFRSIsRequired

Date

label

Date by which application of new IFRS is required

IAS 8.31 c Example

documentation

The date by which the entity is required to apply a new IFRS that has been issued but is not yet effective.

ifrs-full

DatedSubordinatedLiabilities

Monetary, instant, credit

label

Dated subordinated liabilities

IAS 1.112 c Common practice

documentation

The amount of subordinated liabilities that have a specified repayment date. [Refer: Subordinated liabilities]

ifrs-full

DateOfAcquisition2013

Date

label

Date of acquisition

IFRS 3.B64 b Disclosure

documentation

The date on which the acquirer obtains control of the acquiree in a business combination.

ifrs-full

DateOfAuthorisationForIssueOfFinancialStatements2013

Date

label

Date of authorisation for issue of financial statements

IAS 10.17 Disclosure

documentation

The date on which financial statements are authorised for issue.

ifrs-full

DateOfEndOfReportingPeriod2013

Date

label

Date of end of reporting period

IAS 1.51 c Disclosure

documentation

The date of the end of the reporting period.

ifrs-full

DateOfEndOfReportingPeriodOfFinancialStatementsOfAssociate

Date

label

Date of end of reporting period of financial statements of associate

IFRS 12.22 b (i) Disclosure

documentation

The date of the end of the reporting period of the financial statements of an associate.

ifrs-full

DateOfEndOfReportingPeriodOfFinancialStatementsOfJointVenture2013

Date

label

Date of end of reporting period of financial statements of joint venture

IFRS 12.22 b (i) Disclosure

documentation

The date of the end of the reporting period of the financial statements of a joint venture.

ifrs-full

DateOfEndOfReportingPeriodOfFinancialStatementsOfSubsidiary

Date

label

Date of end of reporting period of financial statements of subsidiary

IFRS 12.11 a Disclosure

documentation

The date of the end of the reporting period of the financial statements of a subsidiary.

ifrs-full

DateOfGrantOfSharebasedPaymentArrangement

Text

label

Date of grant of share-based payment arrangement

IFRS 2.45 a Example, IFRS 2.IG23 Example

documentation

The date on which share-based payment arrangements are granted. [Refer: Types of share-based payment arrangements [domain]]

ifrs-full

DateOfReclassificationOfFinancialAssetsDueToChangeInBusinessModel

Date

label

Date of reclassification of financial assets due to change in business model

IFRS 7.12B a Disclosure

documentation

The date of the reclassification of financial assets due to a change in the entity’s business model for managing financial assets. [Refer: Financial assets]

ifrs-full

DebtInstrumentsAmountContributedToFairValueOfPlanAssets

Monetary, instant, debit

label

Debt instruments, amount contributed to fair value of plan assets

IAS 19.142 c Example

documentation

The amount instruments representing debt (rather than equity) contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]]

ifrs-full

DebtInstrumentsHeld

Monetary, instant, debit

label

Debt instruments held

IAS 1.55 Common practice

totalLabel

Total debt instruments held

documentation

The amount of instruments representing indebtedness, including instruments called debt securities, held by the entity.

ifrs-full

DebtInstrumentsHeldAbstract

label

Debt instruments held [abstract]

ifrs-full

DebtInstrumentsHeldAtAmortisedCost

Monetary, instant, debit

label

Debt instruments held at amortised cost

IAS 1.55 Common practice

documentation

The amount of instruments representing indebtedness held by the entity at amortised cost. [Refer: Debt instruments held; Financial assets at amortised cost]

ifrs-full

DebtInstrumentsHeldAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading

Monetary, instant, debit

label

Debt instruments held at fair value through profit or loss, classified as held for trading

IAS 1.55 Common practice

documentation

The amount of instruments representing indebtedness held by the entity at fair value through profit or loss classified as held for trading. [Refer: Debt instruments held; Financial assets at fair value through profit or loss, classified as held for trading]

ifrs-full

DebtInstrumentsHeldAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading

Monetary, instant, debit

label

Debt instruments held at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading

IAS 1.55 Common practice

documentation

The amount of instruments representing indebtedness held by the entity that are mandatorily measured at fair value through profit or loss in accordance with IFRS 9, other than those classified as held for trading. [Refer: Debt instruments held; Financial assets at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading]

ifrs-full

DebtInstrumentsHeldMeasuredAtFairValueThroughOtherComprehensiveIncome

Monetary, instant, debit

label

Debt instruments held measured at fair value through other comprehensive income

IAS 1.55 Common practice

documentation

The amount of instruments representing indebtedness held by the entity that are measured at fair value through other comprehensive income. [Refer: Debt instruments held; Financial assets measured at fair value through other comprehensive income]

ifrs-full

DebtInstrumentsIssuedAtAmortisedCost

Monetary, instant, credit

label

Debt instruments issued at amortised cost

IAS 1.55 Common practice

documentation

The amount of instruments issued by the entity that represent indebtedness at amortised cost. [Refer: Financial liabilities at amortised cost]

ifrs-full

DebtInstrumentsIssuedAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently

Monetary, instant, credit

label

Debt instruments issued at fair value through profit or loss, designated upon initial recognition or subsequently

IAS 1.55 Common practice

documentation

The amount of instruments issued by the entity that represent indebtedness at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently]

ifrs-full

DebtInstrumentsPercentageContributedToFairValueOfPlanAssets

Percent

label

Debt instruments, percentage contributed to fair value of plan assets

IAS 19.142 c Common practice

documentation

The percentage instruments representing debt (rather than equity) contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] [Contrast: Debt instruments, amount contributed to fair value of plan assets]

ifrs-full

DebtSecurities

Monetary, instant, credit

label

Debt instruments issued

IAS 1.55 Common practice

documentation

The amount of instruments issued by the entity that represent indebtedness.

ifrs-full

DebtSecuritiesMember

Member

label

Debt securities [member]

IFRS 13.94 Example, IFRS 13.IE60 Example

documentation

This member stands for instruments held by the entity that represent indebtedness.

ifrs-full

DecreaseDueToHarvestBiologicalAssets

(Monetary), duration, credit

label

Decrease due to harvest, biological assets

IAS 41.50 d Disclosure

negatedLabel

Decrease due to harvest, biological assets

documentation

The decrease in biological assets due to the detachment of produce from the assets or the cessation of the assets’ life processes. [Refer: Biological assets]

ifrs-full

DecreaseIncreaseThroughTaxOnSharebasedPaymentTransactions

Monetary, duration, debit

label

Decrease (increase) through tax on share-based payment transactions, equity

IAS 1.106 d Common practice

documentation

The decrease (increase) in equity resulting from tax on transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Types of share-based payment arrangements [domain]]

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsAssets

Monetary, duration, credit

label

Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, assets

IFRS 13.93 h (ii) Disclosure

documentation

The amount of decrease in the fair value measurement of assets due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions.

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsEntitysOwnEquityInstruments

Monetary, duration, debit

label

Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, entity's own equity instruments

IFRS 13.93 h (ii) Disclosure

documentation

The amount of decrease in the fair value measurement of the entity’s own equity instruments due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions.

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsLiabilities

Monetary, duration, debit

label

Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, liabilities

IFRS 13.93 h (ii) Disclosure

documentation

The amount of decrease in the fair value measurement of liabilities due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions.

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxAssets

Monetary, duration

label

Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, assets

IFRS 13.93 h (ii) Common practice

documentation

The amount of decrease in the fair value measurement of assets, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstruments

Monetary, duration

label

Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, entity’s own equity instruments

IFRS 13.93 h (ii) Common practice

documentation

The amount of decrease in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxLiabilities

Monetary, duration

label

Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, liabilities

IFRS 13.93 h (ii) Common practice

documentation

The amount of decrease in the fair value measurement of liabilities, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxAssets

Monetary, duration

label

Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, assets

IFRS 13.93 h (ii) Common practice

documentation

The amount of decrease in the fair value measurement of assets, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstruments

Monetary, duration

label

Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, entity’s own equity instruments

IFRS 13.93 h (ii) Common practice

documentation

The amount of decrease in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilities

Monetary, duration

label

Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, liabilities

IFRS 13.93 h (ii) Common practice

documentation

The amount of decrease in the fair value measurement of liabilities, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxAssets

Monetary, duration

label

Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, assets

IFRS 13.93 h (ii) Common practice

documentation

The amount of decrease in the fair value measurement of assets, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstruments

Monetary, duration

label

Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, entity’s own equity instruments

IFRS 13.93 h (ii) Common practice

documentation

The amount of decrease in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxLiabilities

Monetary, duration

label

Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, liabilities

IFRS 13.93 h (ii) Common practice

documentation

The amount of decrease in the fair value measurement of liabilities, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxAssets

Monetary, duration

label

Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, assets

IFRS 13.93 h (ii) Common practice

documentation

The amount of decrease in the fair value measurement of assets, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstruments

Monetary, duration

label

Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, entity’s own equity instruments

IFRS 13.93 h (ii) Common practice

documentation

The amount of decrease in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxLiabilities

Monetary, duration

label

Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, liabilities

IFRS 13.93 h (ii) Common practice

documentation

The amount of decrease in the fair value measurement of liabilities, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

ifrs-full

DecreaseThroughBalancesRecoveredInCurrentPeriodRegulatoryDeferralAccountDebitBalances

(Monetary), duration, credit

label

Decrease through balances recovered in current period, regulatory deferral account debit balances

IFRS 14.33 a (ii) Example

negatedLabel

Decrease through balances recovered in current period, regulatory deferral account debit balances

documentation

The decrease in regulatory deferral account debit balances resulting from balances recovered in the current period. [Refer: Regulatory deferral account debit balances]

ifrs-full

DecreaseThroughBalancesReversedInCurrentPeriodRegulatoryDeferralAccountCreditBalances

(Monetary), duration, debit

label

Decrease through balances reversed in current period, regulatory deferral account credit balances

IFRS 14.33 a (ii) Example

negatedLabel

Decrease through balances reversed in current period, regulatory deferral account credit balances

documentation

The decrease in regulatory deferral account credit balances resulting from balances reversed in the current period. [Refer: Regulatory deferral account credit balances]

ifrs-full

DecreaseThroughBenefitsPaidReimbursementRightsAtFairValue

(Monetary), duration, credit

label

Decrease in reimbursement rights related to defined benefit obligation, resulting from benefits paid

IAS 19.141 g Disclosure

negatedLabel

Decrease in reimbursement rights related to defined benefit obligation, resulting from benefits paid

documentation

The decrease in reimbursement rights related to defined benefit obligation, resulting from benefits paid. [Refer: Reimbursement rights related to defined benefit obligation, at fair value]

ifrs-full

DecreaseThroughClassifiedAsHeldForSaleBiologicalAssets

(Monetary), duration, credit

label

Decrease through classified as held for sale, biological assets

IAS 41.50 c Disclosure

negatedLabel

Decrease through classified as held for sale, biological assets

documentation

The decrease in biological assets through classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Biological assets]

ifrs-full

DecreaseThroughClassifiedAsHeldForSaleGoodwill

(Monetary), duration, credit

label

Decrease through classified as held for sale, goodwill

IFRS 3.B67 d (iv) Disclosure

negatedLabel

Decrease through classified as held for sale, goodwill

documentation

The decrease in goodwill due to classification as held for sale. [Refer: Goodwill; Disposal groups classified as held for sale [member]]

ifrs-full

DecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsAndGoodwill

(Monetary), duration, credit

label

Decrease through classified as held for sale, intangible assets and goodwill

IAS 38.118 e (ii) Common practice

negatedLabel

Decrease through classified as held for sale, intangible assets and goodwill

documentation

The decrease in intangible assets and goodwill resulting from classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Intangible assets and goodwill]

ifrs-full

DecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsOtherThanGoodwill

(Monetary), duration, credit

label

Decrease through classified as held for sale, intangible assets other than goodwill

IAS 38.118 e (ii) Disclosure

negatedLabel

Decrease through classified as held for sale, intangible assets other than goodwill

documentation

The decrease in intangible assets other than goodwill resulting from classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Intangible assets other than goodwill]

ifrs-full

DecreaseThroughClassifiedAsHeldForSaleInvestmentProperty

(Monetary), duration, credit

label

Decrease through classified as held for sale, investment property

IAS 40.76 c Disclosure, IAS 40.79 d (iii) Disclosure

negatedLabel

Decrease through classified as held for sale, investment property

documentation

The decrease in investment property through classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Property, plant and equipment; Investment property; Disposal groups classified as held for sale [member]]

ifrs-full

DecreaseThroughClassifiedAsHeldForSalePropertyPlantAndEquipment

(Monetary), duration, credit

label

Decrease through classified as held for sale, property, plant and equipment

IAS 16.73 e (ii) Disclosure

negatedLabel

Decrease through classified as held for sale, property, plant and equipment

documentation

The decrease in property, plant and equipment through classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Property, plant and equipment; Disposal groups classified as held for sale [member]]

ifrs-full

DecreaseThroughClassifiedAsHeldForSalePropertyPlantAndEquipmentIncludingRightofuseAssets

(Monetary), duration, credit

label

Decrease through classified as held for sale, property, plant and equipment including right-of-use assets

IAS 16.73 e Common practice

negatedLabel

Decrease through classified as held for sale, property, plant and equipment including right-of-use assets

documentation

The decrease in property, plant and equipment including right-of-use assets through classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Property, plant and equipment including right-of-use assets; Disposal groups classified as held for sale [member]]

ifrs-full

DecreaseThroughClassifiedAsHeldForSaleRightofuseAssets

(Monetary), duration, credit

label

Decrease through classified as held for sale, right-of-use assets

IAS 16.73 e Common practice

negatedLabel

Decrease through classified as held for sale, right-of-use assets

documentation

The decrease in right-of-use assets through classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Right-of-use assets; Disposal groups classified as held for sale [member]]

ifrs-full

DecreaseThroughDerecognitionExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts

(Monetary), duration, debit

label

Decrease through derecognition, exposure to credit risk on loan commitments and financial guarantee contracts

IFRS 7.35H Example, IFRS 7.35I c Example, IFRS 7.IG20B Example

negatedLabel

Decrease through derecognition, exposure to credit risk on loan commitments and financial guarantee contracts

documentation

The decrease in exposure to credit risk on loan commitments and financial guarantee contracts resulting from derecognition. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]

ifrs-full

DecreaseThroughDerecognitionFinancialAssets

(Monetary), duration, credit

label

Decrease through derecognition, financial assets

IFRS 7.35H Example, IFRS 7.35I c Example, IFRS 7.IG20B Example

negatedLabel

Decrease through derecognition, financial assets

documentation

The decrease in financial assets resulting from derecognition. [Refer: Financial assets]

ifrs-full

DecreaseThroughDisposalsRegulatoryDeferralAccountCreditBalances

(Monetary), duration, debit

label

Decrease through disposals, regulatory deferral account credit balances

IFRS 14.33 a (iii) Example

negatedLabel

Decrease through disposals, regulatory deferral account credit balances

documentation

The decrease in regulatory deferral account credit balances resulting from disposals. [Refer: Regulatory deferral account credit balances]

ifrs-full

DecreaseThroughDisposalsRegulatoryDeferralAccountDebitBalances

(Monetary), duration, credit

label

Decrease through disposals, regulatory deferral account debit balances

IFRS 14.33 a (iii) Example

negatedLabel

Decrease through disposals, regulatory deferral account debit balances

documentation

The decrease in regulatory deferral account debit balances resulting from disposals. [Refer: Regulatory deferral account debit balances]

ifrs-full

DecreaseThroughImpairmentContractAssets

Monetary, duration, credit

label

Decrease through impairment, contract assets

IFRS 15.118 c Example

documentation

The decrease in contract assets resulting from impairment. [Refer: Contract assets; Impairment loss]

ifrs-full

DecreaseThroughImpairmentLossesAssetsForInsuranceAcquisitionCashFlows

(Monetary), duration, credit

label

Decrease through impairment losses, assets for insurance acquisition cash flows

IFRS 17.105B Disclosure

negatedLabel

Decrease through impairment losses, assets for insurance acquisition cash flows

documentation

The decrease in assets for insurance acquisition cash flows resulting from impairment losses recognised in the period. [Refer: Insurance contracts [domain]; Assets for insurance acquisition cash flows]

ifrs-full

DecreaseThroughImpairmentsRegulatoryDeferralAccountDebitBalances

(Monetary), duration, credit

label

Decrease through impairments, regulatory deferral account debit balances

IFRS 14.33 a (iii) Example

negatedLabel

Decrease through impairments, regulatory deferral account debit balances

documentation

The decrease in regulatory deferral account debit balances resulting from impairments. [Refer: Impairment loss; Regulatory deferral account debit balances]

ifrs-full

DecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsAndGoodwill

(Monetary), duration, credit

label

Decrease through loss of control of subsidiary, intangible assets and goodwill

IAS 38.118 e Common practice

negatedLabel

Decrease through loss of control of subsidiary, intangible assets and goodwill

documentation

The decrease in intangible assets and goodwill resulting from the loss of control of a subsidiary. [Refer: Intangible assets and goodwill]

ifrs-full

DecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsOtherThanGoodwill

(Monetary), duration, credit

label

Decrease through loss of control of subsidiary, intangible assets other than goodwill

IAS 38.118 e Common practice

negatedLabel

Decrease through loss of control of subsidiary, intangible assets other than goodwill

documentation

The decrease in intangible assets other than goodwill resulting from the loss of control of a subsidiary. [Refer: Intangible assets other than goodwill]

ifrs-full

DecreaseThroughLossOfControlOfSubsidiaryOtherProvisions

(Monetary), duration, debit

label

Decrease through loss of control of subsidiary, other provisions

IAS 37.84 Common practice

negatedLabel

Decrease through loss of control of subsidiary, other provisions

documentation

The decrease in other provisions resulting from the loss of control of a subsidiary. [Refer: Other provisions]

ifrs-full

DecreaseThroughLossOfControlOfSubsidiaryPropertyPlantAndEquipment

(Monetary), duration, credit

label

Decrease through loss of control of subsidiary, property, plant and equipment

IAS 16.73 e Common practice

negatedLabel

Decrease through loss of control of subsidiary, property, plant and equipment

documentation

The decrease in property, plant and equipment resulting from the loss of control of a subsidiary. [Refer: Property, plant and equipment]

ifrs-full

DecreaseThroughLossOfControlOfSubsidiaryPropertyPlantAndEquipmentIncludingRightofuseAssets

(Monetary), duration, credit

label

Decrease through loss of control of subsidiary, property, plant and equipment including right-of-use assets

IAS 16.73 e Common practice

negatedLabel

Decrease through loss of control of subsidiary, property, plant and equipment including right-of-use assets

documentation

The decrease in property, plant and equipment including right-of-use assets resulting from the loss of control of a subsidiary. [Refer: Property, plant and equipment including right-of-use assets]

ifrs-full

DecreaseThroughLossOfControlOfSubsidiaryRightofuseAssets

(Monetary), duration, credit

label

Decrease through loss of control of subsidiary, right-of-use assets

IAS 16.73 e Common practice

negatedLabel

Decrease through loss of control of subsidiary, right-of-use assets

documentation

The decrease in right-of-use assets resulting from the loss of control of a subsidiary. [Refer: Right-of-use assets]

ifrs-full

DecreaseThroughPerformanceObligationBeingSatisfiedContractLiabilities

Monetary, duration, debit

label

Decrease through performance obligation being satisfied, contract liabilities

IFRS 15.118 e Example

documentation

The decrease in contract liabilities resulting from the performance obligation being satisfied. [Refer: Contract liabilities; Performance obligations [domain]]

ifrs-full

DecreaseThroughRightToConsiderationBecomingUnconditionalContractAssets

Monetary, duration, credit

label

Decrease through right to consideration becoming unconditional, contract assets

IFRS 15.118 d Example

documentation

The decrease in contract assets resulting from the right to consideration becoming unconditional. [Refer: Contract assets]

ifrs-full

DecreaseThroughTransferToLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSaleOtherProvisions

(Monetary), duration, debit

label

Decrease through transfer to liabilities included in disposal groups classified as held for sale, other provisions

IAS 37.84 Common practice

negatedLabel

Decrease through transfer to liabilities included in disposal groups classified as held for sale, other provisions

documentation

The decrease in other provisions resulting from the transfer of those provisions to liabilities included in disposal groups classified as held for sale. [Refer: Other provisions; Disposal groups classified as held for sale [member]]

ifrs-full

DecreaseThroughWriteoffFinancialAssets

(Monetary), duration, credit

label

Decrease through write-off, financial assets

IFRS 7.35H Example, IFRS 7.35I c Example, IFRS 7.IG20B Example

negatedLabel

Decrease through write-off, financial assets

documentation

The decrease in financial assets resulting from write-off. [Refer: Financial assets]

ifrs-full

DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised

Monetary, instant

label

Deductible temporary differences for which no deferred tax asset is recognised

IAS 12.81 e Disclosure

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of deductible temporary differences for which no deferred tax asset is recognised in the statement of financial position. [Refer: Temporary differences [member]]

ifrs-full

DeemedCostOfInvestmentsForWhichDeemedCostIsFairValue

Monetary, instant, debit

label

Aggregate deemed cost of investments for which deemed cost is fair value

IFRS 1.31 b Disclosure

documentation

The amount of aggregate deemed cost of investments in subsidiaries, joint ventures or associates for which deemed cost is fair value in the entity’s first IFRS financial statements. [Refer: Total for all associates [member]; Total for all joint ventures [member]; Total for all subsidiaries [member]; Investments in subsidiaries, joint ventures and associates reported in separate financial statements; IFRSs [member]]

ifrs-full

DeemedCostOfInvestmentsForWhichDeemedCostIsPreviousGAAPCarryingAmount

Monetary, instant, debit

label

Aggregate deemed cost of investments for which deemed cost is previous GAAP carrying amount

IFRS 1.31 a Disclosure

documentation

The amount of aggregate deemed cost of investments in subsidiaries, joint ventures or associates for which deemed cost is their previous GAAP carrying amount in the entity’s first IFRS financial statements. [Refer: Total for all associates [member]; Carrying amount [member]; Total for all joint ventures [member]; Previous GAAP [member]; Total for all subsidiaries [member]; Investments in subsidiaries, joint ventures and associates reported in separate financial statements; IFRSs [member]]

ifrs-full

DefaultFinancialStatementsDateMember

Member [default]

label

Default financial statements date [member]

IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure, IAS 8.49 b (i) Disclosure

documentation

This member stands for the standard value for the “Creation date” axis if no other member is used.

ifrs-full

DefaultWasRemediedOrTermsOfLoansPayableWereRenegotiatedBeforeFinancialStatementsWereAuthorisedForIssue

True/False

label

Default was remedied or terms of loans payable were renegotiated before financial statements were authorised for issue

IFRS 7.18 c Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates (true false) whether a default on loans payable was remedied, or terms of the loans payable were renegotiated, before the financial statements were authorised for issue.

ifrs-full

DeferredIncomeIncludingContractLiabilities

Monetary, instant, credit

label

Deferred income including contract liabilities

IAS 1.55 Common practice, IAS 1.78 Common practice

totalLabel

Total deferred income including contract liabilities

documentation

The amount of liabilities representing income that has been received (or the amount is due) but is not yet earned, including contract liabilities. [Refer: Contract liabilities]

ifrs-full

DeferredIncomeIncludingContractLiabilitiesAbstract

label

Deferred income including contract liabilities [abstract]

ifrs-full

DeferredIncomeIncludingContractLiabilitiesRecognisedAsOfAcquisitionDate

(Monetary), instant, credit

label

Deferred income including contract liabilities recognised as of acquisition date

IFRS 3.B64 i Common practice

negatedTotalLabel

Total deferred income including contract liabilities recognised as of acquisition date

documentation

The amount recognised as of the acquisition date for deferred income including contract liabilities assumed in a business combination. [Refer: Deferred income including contract liabilities; Total for all business combinations [member]]

ifrs-full

DeferredIncomeIncludingContractLiabilitiesRecognisedAsOfAcquisitionDateAbstract

label

Deferred income including contract liabilities recognised as of acquisition date [abstract]

ifrs-full

DeferredIncomeOtherThanContractLiabilities

Monetary, instant, credit

label

Deferred income other than contract liabilities

IAS 1.55 Common practice, IAS 1.78 Common practice

documentation

The amount of liabilities representing income that has been received (or the amount is due) but is not yet earned, other than contract liabilities. [Refer: Contract liabilities]

ifrs-full

DeferredIncomeOtherThanContractLiabilitiesRecognisedAsOfAcquisitionDate

(Monetary), instant, credit

label

Deferred income other than contract liabilities recognised as of acquisition date

IFRS 3.B64 i Common practice

negatedLabel

Deferred income other than contract liabilities recognised as of acquisition date

documentation

The amount recognised as of the acquisition date for deferred income other than contract liabilities assumed in a business combination. [Refer: Deferred income other than contract liabilities; Total for all business combinations [member]]

ifrs-full

DeferredTaxAssetAssociatedWithRegulatoryDeferralAccountBalances

Monetary, instant, debit

label

Deferred tax asset associated with regulatory deferral account balances

IFRS 14.24 Disclosure, IFRS 14.B11 b Disclosure

documentation

The amount of deferred tax asset associated with regulatory deferral account balances. [Refer: Deferred tax assets; Regulatory deferral account balances [domain]]

ifrs-full

DeferredTaxAssets

Monetary, instant, debit

label

Deferred tax assets

IAS 12.81 g (i) Disclosure, IAS 1.54 o Disclosure, IAS 1.56 Disclosure

negatedLabel

Deferred tax assets

documentation

The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]]

ifrs-full

DeferredTaxAssetsAndLiabilitiesAbstract

label

Deferred tax assets and liabilities [abstract]

ifrs-full

DeferredTaxAssetsRecognisedAsOfAcquisitionDate

Monetary, instant, debit

label

Deferred tax assets recognised as of acquisition date

IFRS 3.B64 i Common practice

documentation

The amount recognised as of the acquisition date for deferred tax assets acquired in a business combination. [Refer: Deferred tax assets; Total for all business combinations [member]]

ifrs-full

DeferredTaxAssetWhenUtilisationIsDependentOnFutureTaxableProfitsInExcessOfProfitsFromReversalOfTaxableTemporaryDifferencesAndEntityHasSufferedLossInJurisdictionToWhichDeferredTaxAssetRelates

Monetary, instant, debit

label

Deferred tax asset when utilisation is dependent on future taxable profits in excess of profits from reversal of taxable temporary differences and entity has suffered loss in jurisdiction to which deferred tax asset relates

IAS 12.82 Disclosure

documentation

The amount of deferred tax asset when: (a) the utilisation of the deferred tax asset is dependent on future taxable profits in excess of the profits arising from the reversal of existing taxable temporary differences; and (b) the entity has suffered a loss in either the current or preceding period in the tax jurisdiction to which the deferred tax asset relates. [Refer: Temporary differences [member]]

ifrs-full

DeferredTaxExpenseArisingFromWritedownOrReversalOfWritedownOfDeferredTaxAsset

Monetary, duration, debit

label

Deferred tax expense arising from write-down or reversal of write-down of deferred tax asset

IAS 12.80 g Example

documentation

The amount of deferred tax expense arising from the write-down, or reversal of a previous write-down, of a deferred tax asset. [Refer: Deferred tax assets]

ifrs-full

DeferredTaxExpenseIncome

Monetary, duration, debit

label

Deferred tax expense (income)

IAS 12.81 g (ii) Disclosure

documentation

The amount of tax expense (income) relating to changes in deferred tax liabilities and deferred tax assets. [Refer: Deferred tax assets; Deferred tax liabilities]

ifrs-full

DeferredTaxExpenseIncomeAbstract

label

Deferred tax expense (income) [abstract]

ifrs-full

DeferredTaxExpenseIncomeRecognisedInProfitOrLoss

Monetary, duration

label

Deferred tax expense (income) recognised in profit or loss

IAS 12.81 g (ii) Disclosure

commentaryGuidance

A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.

documentation

The amount of tax expense or income relating to changes in deferred tax liabilities and deferred tax assets, recognised in profit or loss. [Refer: Deferred tax assets; Deferred tax expense (income); Deferred tax liabilities]

ifrs-full

DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences

Monetary, duration, debit

label

Deferred tax expense (income) relating to origination and reversal of temporary differences

IAS 12.80 c Example

documentation

The amount of deferred tax expense or income relating to the creation or reversal of temporary differences. [Refer: Temporary differences [member]; Deferred tax expense (income)]

ifrs-full

DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes

Monetary, duration, debit

label

Deferred tax expense (income) relating to tax rate changes or imposition of new taxes

IAS 12.80 d Example

documentation

The amount of deferred tax expense or income relating to tax rate changes or the imposition of new taxes. [Refer: Deferred tax expense (income)]

ifrs-full

DeferredTaxLiabilities

Monetary, instant, credit

label

Deferred tax liabilities

IAS 12.81 g (i) Disclosure, IAS 1.54 o Disclosure, IAS 1.56 Disclosure

documentation

The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]]

ifrs-full

DeferredTaxLiabilitiesRecognisedAsOfAcquisitionDate

(Monetary), instant, credit

label

Deferred tax liabilities recognised as of acquisition date

IFRS 3.B64 i Common practice

negatedLabel

Deferred tax liabilities recognised as of acquisition date

documentation

The amount recognised as of the acquisition date for deferred tax liabilities assumed in a business combination. [Refer: Deferred tax liabilities; Total for all business combinations [member]]

ifrs-full

DeferredTaxLiabilityAsset

Monetary, instant, credit

label

Deferred tax liability (asset)

IAS 12.81 g (i) Disclosure

netLabel

Net deferred tax liability (asset)

periodEndLabel

Deferred tax liability (asset) at end of period

periodStartLabel

Deferred tax liability (asset) at beginning of period

documentation

The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets]

ifrs-full

DeferredTaxLiabilityAssociatedWithRegulatoryDeferralAccountBalances

Monetary, instant, credit

label

Deferred tax liability associated with regulatory deferral account balances

IFRS 14.24 Disclosure, IFRS 14.B11 b Disclosure

documentation

The amount of deferred tax liability associated with regulatory deferral account balances. [Refer: Deferred tax liabilities; Regulatory deferral account balances [domain]]

ifrs-full

DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity

Monetary, duration

label

Deferred tax relating to items credited (charged) directly to equity

IAS 12.81 a Disclosure

commentaryGuidance

A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.

documentation

The amount of deferred tax related to items credited (charged) directly to equity. [Refer: Deferred tax expense (income)]

ifrs-full

DefinedBenefitObligationAtPresentValue

(Monetary), instant, credit

label

Defined benefit obligation, at present value

IAS 19.57 a Common practice

negatedLabel

Defined benefit obligation, at present value

documentation

The present value, without deducting any plan assets, of expected future payments required to settle the obligation resulting from employee service in the current and prior periods. [Refer: Plan assets, at fair value]

ifrs-full

DefinedBenefitPlansAxis

Axis

label

Defined benefit plans [axis]

IAS 19.138 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

DefinedBenefitPlansDomain

Domain [default]

label

Defined benefit plans [domain]

IAS 19.138 Disclosure

documentation

This member stands for post-employment benefit plans other than defined contribution plans. Defined contribution plans are post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have no legal or constructive obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods. It also represents the standard value for the “Defined benefit plans” axis if no other member is used.

ifrs-full

DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember

Member

label

Defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common control [member]

IAS 19.138 Disclosure

documentation

This member stands for defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common control. [Refer: Defined benefit plans [domain]]

ifrs-full

DefinedBenefitPlansThatShareRisksBetweenEntitiesUnderCommonControlMember

Member

label

Defined benefit plans that share risks between entities under common control [member]

IAS 19.149 Disclosure

documentation

This member stands for defined benefit plans that share risks between entities under common control such as a parent and its subsidiaries. [Refer: Defined benefit plans [domain]; Total for all subsidiaries [member]; Parent [member]]

ifrs-full

DepartureFromRequirementOfIFRSAxis

Axis

label

Departure from requirement of IFRS [axis]

IAS 1.20 d Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

DepositLiabilities

Monetary, instant, credit

label

Deposit liabilities

IAS 1.55 Common practice

documentation

The amount of deposit liabilities held by the entity.

ifrs-full

DepositsAtAmortisedCost

Monetary, instant, credit

label

Deposits at amortised cost

IAS 1.55 Common practice

documentation

The amount of deposit liabilities held by the entity at amortised cost. [Refer: Financial liabilities at amortised cost]

ifrs-full

DepositsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently

Monetary, instant, credit

label

Deposits at fair value through profit or loss, designated upon initial recognition or subsequently

IAS 1.55 Common practice

documentation

The amount of deposit liabilities held by the entity at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently]

ifrs-full

DepositsAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTrading

Monetary, instant, credit

label

Deposits at fair value through profit or loss that meet definition of held for trading

IAS 1.55 Common practice

documentation

The amount of deposit liabilities held by the entity at fair value through profit or loss that meet the definition of held for trading. [Refer: Financial liabilities at fair value through profit or loss that meet definition of held for trading]

ifrs-full

DepositsFromBanks

Monetary, instant, credit

label

Deposits from banks

IAS 1.55 Common practice

documentation

The amount of deposit liabilities from banks held by the entity.

ifrs-full

DepositsFromBanksAtAmortisedCost

Monetary, instant, credit

label

Deposits from banks at amortised cost

IAS 1.55 Common practice

documentation

The amount of deposit liabilities from banks held by the entity at amortised cost. [Refer: Financial liabilities at amortised cost]

ifrs-full

DepositsFromBanksAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently

Monetary, instant, credit

label

Deposits from banks at fair value through profit or loss, designated upon initial recognition or subsequently

IAS 1.55 Common practice

documentation

The amount of deposit liabilities from banks held by the entity at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently]

ifrs-full

DepositsFromBanksAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTrading

Monetary, instant, credit

label

Deposits from banks at fair value through profit or loss that meet definition of held for trading

IAS 1.55 Common practice

documentation

The amount of deposit liabilities from banks held by the entity at fair value through profit or loss that meet the definition of held for trading. [Refer: Financial liabilities at fair value through profit or loss that meet definition of held for trading]

ifrs-full

DepositsFromCustomers

Monetary, instant, credit

label

Deposits from customers

IAS 1.55 Common practice

totalLabel

Total deposits from customers

documentation

The amount of deposit liabilities from customers held by the entity.

ifrs-full

DepositsFromCustomersAbstract

label

Deposits from customers [abstract]

ifrs-full

DepositsFromCustomersAtAmortisedCost

Monetary, instant, credit

label

Deposits from customers at amortised cost

IAS 1.55 Common practice

documentation

The amount of deposit liabilities from customers held by the entity at amortised cost. [Refer: Financial liabilities at amortised cost]

ifrs-full

DepositsFromCustomersAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently

Monetary, instant, credit

label

Deposits from customers at fair value through profit or loss, designated upon initial recognition or subsequently

IAS 1.55 Common practice

documentation

The amount of deposit liabilities from customers held by the entity at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently]

ifrs-full

DepositsFromCustomersAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTrading

Monetary, instant, credit

label

Deposits from customers at fair value through profit or loss that meet definition of held for trading

IAS 1.55 Common practice

documentation

The amount of deposit liabilities from customers held by the entity at fair value through profit or loss that meet the definition of held for trading. [Refer: Financial liabilities at fair value through profit or loss that meet definition of held for trading]

ifrs-full

DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss

Monetary, duration, debit

label

Depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss

IAS 1.112 c Common practice

totalLabel

Total depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss

documentation

The amount of depreciation expense, amortisation expense and impairment loss (reversal of impairment loss) recognised in profit or loss. [Refer: Depreciation and amortisation expense; Impairment loss (reversal of impairment loss) recognised in profit or loss]

ifrs-full

DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossAbstract

label

Depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss [abstract]

ifrs-full

DepreciationAndAmortisationExpense

(Monetary), duration, debit

label

Depreciation and amortisation expense

IAS 1.102 Example, IAS 1.104 Disclosure, IAS 1.99 Disclosure, IFRS 12.B13 d Disclosure, IFRS 8.23 e Disclosure, IFRS 8.28 e Disclosure

negatedLabel

Depreciation and amortisation expense

totalLabel

Total depreciation and amortisation expense

documentation

The amount of depreciation and amortisation expense. Depreciation and amortisation are the systematic allocations of depreciable amounts of assets over their useful lives.

ifrs-full

DepreciationAndAmortisationExpenseAbstract

label

Depreciation and amortisation expense [abstract]

ifrs-full

DepreciationBiologicalAssets

(Monetary), duration

label

Depreciation, biological assets

IAS 41.55 c Disclosure

negatedLabel

Depreciation, biological assets

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of depreciation recognised on biological assets. [Refer: Depreciation and amortisation expense; Biological assets]

ifrs-full

DepreciationExpense

Monetary, duration, debit

label

Depreciation expense

IAS 1.112 c Common practice

documentation

The amount of depreciation expense. Depreciation is the systematic allocation of depreciable amounts of tangible assets over their useful lives.

ifrs-full

DepreciationInvestmentProperty

(Monetary), duration

label

Depreciation, investment property

IAS 40.76 Disclosure, IAS 40.79 d (iv) Disclosure

negatedLabel

Depreciation, investment property

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of depreciation recognised on investment property. [Refer: Depreciation and amortisation expense; Investment property]

ifrs-full

DepreciationMethodBiologicalAssetsAtCost

Text

label

Depreciation method, biological assets, at cost

IAS 41.54 d Disclosure

documentation

The depreciation method used for biological assets measured at their cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets]

ifrs-full

DepreciationMethodBiologicalAssetsAtCostCategorical

List

label

Depreciation method, biological assets, at cost, categorical

IAS 41.54 d Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates which depreciation method is used for biological assets measured at their cost less any accumulated depreciation and accumulated impairment losses.

ifrs-full

DepreciationMethodInvestmentPropertyCostModel

Text

label

Depreciation method, investment property, cost model

IAS 40.79 a Disclosure

documentation

The depreciation method used for investment property measured using the cost model. [Refer: Investment property]

ifrs-full

DepreciationMethodInvestmentPropertyCostModelCategorical

List

label

Depreciation method, investment property, cost model, categorical

IAS 40.79 a Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates which depreciation method is used for investment property measured using the cost model.

ifrs-full

DepreciationMethodPropertyPlantAndEquipment

Text

label

Depreciation method, property, plant and equipment

IAS 16.73 b Disclosure

documentation

The depreciation method used for property, plant and equipment. [Refer: Property, plant and equipment]

ifrs-full

DepreciationMethodPropertyPlantAndEquipmentCategorical

List

label

Depreciation method, property, plant and equipment, categorical

IAS 16.73 b Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates which depreciation method is used for property, plant and equipment.

ifrs-full

DepreciationPropertyPlantAndEquipment

(Monetary), duration

label

Depreciation, property, plant and equipment

IAS 16.73 e (vii) Disclosure, IAS 16.75 a Disclosure

negatedLabel

Depreciation, property, plant and equipment

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment]

ifrs-full

DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets

(Monetary), duration

label

Depreciation, property, plant and equipment including right-of-use assets

IAS 16.73 e Common practice

negatedLabel

Depreciation, property, plant and equipment including right-of-use assets

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of depreciation of property, plant and equipment including right-of-use assets. [Refer: Depreciation and amortisation expense; Property, plant and equipment including right-of-use assets]

ifrs-full

DepreciationRateBiologicalAssetsAtCost

Percent

label

Depreciation rate, biological assets, at cost

IAS 41.54 e Disclosure

documentation

The depreciation rate used for biological assets. [Refer: Biological assets]

ifrs-full

DepreciationRateInvestmentPropertyCostModel

Percent

label

Depreciation rate, investment property, cost model

IAS 40.79 b Disclosure

documentation

The depreciation rate used for investment property. [Refer: Investment property]

ifrs-full

DepreciationRatePropertyPlantAndEquipment

Percent

label

Depreciation rate, property, plant and equipment

IAS 16.73 c Disclosure

documentation

The depreciation rate used for property, plant and equipment. [Refer: Property, plant and equipment]

ifrs-full

DepreciationRightofuseAssets

(Monetary), duration

label

Depreciation, right-of-use assets

IFRS 16.53 a Disclosure

negatedLabel

Depreciation, right-of-use assets

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of depreciation of right-of-use assets. [Refer: Depreciation and amortisation expense; Right-of-use assets]

ifrs-full

DerivativeFinancialAssets

Monetary, instant, debit

label

Derivative financial assets

IAS 1.55 Common practice

documentation

The amount of financial assets classified as derivative instruments. [Refer: Financial assets; Derivatives [member]]

ifrs-full

DerivativeFinancialAssetsHeldForHedging

Monetary, instant, debit

label

Derivative financial assets held for hedging

IAS 1.55 Common practice

documentation

The amount of derivative financial assets held for hedging. [Refer: Derivative financial assets]

ifrs-full

DerivativeFinancialAssetsHeldForTrading

Monetary, instant, debit

label

Derivative financial assets held for trading

IAS 1.55 Common practice

documentation

The amount of derivative financial assets held for trading. [Refer: Derivative financial assets; Financial assets at fair value through profit or loss, classified as held for trading]

ifrs-full

DerivativeFinancialLiabilities

Monetary, instant, credit

label

Derivative financial liabilities

IAS 1.55 Common practice

documentation

The amount of financial liabilities classified as derivative instruments. [Refer: Financial assets; Derivatives [member]]

ifrs-full

DerivativeFinancialLiabilitiesHeldForHedging

Monetary, instant, credit

label

Derivative financial liabilities held for hedging

IAS 1.55 Common practice

documentation

The amount of derivative financial liabilities held for hedging. [Refer: Derivative financial liabilities]

ifrs-full

DerivativeFinancialLiabilitiesHeldForTrading

Monetary, instant, credit

label

Derivative financial liabilities held for trading

IAS 1.55 Common practice

documentation

The amount of derivative financial liabilities held for trading. [Refer: Derivative financial liabilities; Financial liabilities at fair value through profit or loss that meet definition of held for trading]

ifrs-full

DerivativeFinancialLiabilitiesUndiscountedCashFlows

Monetary, instant, credit

label

Derivative financial liabilities, undiscounted cash flows

IFRS 7.39 b Disclosure

documentation

The amount of contractual undiscounted cash flows in relation to derivative financial liabilities. [Refer: Derivative financial liabilities]

ifrs-full

DerivativesAmountContributedToFairValueOfPlanAssets

Monetary, instant, debit

label

Derivatives, amount contributed to fair value of plan assets

IAS 19.142 e Example

documentation

The amount derivatives contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]; Derivatives [member]]

ifrs-full

DerivativesMember

Member

label

Derivatives [member]

IFRS 13.94 Example, IFRS 13.IE60 Example, IFRS 7.6 Example, IFRS 7.IG40B Example

documentation

This member stands for financial instruments or other contracts within the scope of IFRS 9 with all three of the following characteristics: (a) Their value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non-financial variable that the variable is not specific to a party to the contract (sometimes called the “underlying”); (b) They require no initial net investment or an initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors; (c) They are settled at a future date. [Refer: Classes of financial instruments [domain]]

ifrs-full

DerivativesPercentageContributedToFairValueOfPlanAssets

Percent

label

Derivatives, percentage contributed to fair value of plan assets

IAS 19.142 e Common practice

documentation

The percentage derivatives contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] [Contrast: Derivatives, amount contributed to fair value of plan assets]

ifrs-full

DescriptionAndCarryingAmountOfIntangibleAssetsMaterialToEntity

Text

label

Description of intangible assets material to entity

IAS 38.122 b Disclosure

documentation

The description of intangible assets that are material to the entity’s financial statements. [Refer: Intangible assets other than goodwill]

ifrs-full

DescriptionAndCarryingAmountOfIntangibleAssetsWithIndefiniteUsefulLife

Text

label

Description of intangible assets with indefinite useful life supporting assessment of indefinite useful life

IAS 38.122 a Disclosure

documentation

The description of intangible assets with indefinite useful life, supporting the assessment of indefinite useful life. [Refer: Intangible assets other than goodwill]

ifrs-full

DescriptionOfAccountingForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

Text

label

Description of accounting for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination

IFRS 3.B64 l (ii) Disclosure

documentation

The description of how the acquirer accounted for a transaction recognised separately from the acquisition of assets and assumption of liabilities in a business combination. [Refer: Total for all business combinations [member]]

ifrs-full

DescriptionOfAccountingPolicyDecisionToUseExceptionInIFRS1348Assets

Text

label

Description of accounting policy decision to use exception in IFRS 13.48, assets

IFRS 13.96 Disclosure

documentation

The description of the fact that the entity made an accounting policy decision to use the exception in paragraph 48 of IFRS 13 for assets.

ifrs-full

DescriptionOfAccountingPolicyDecisionToUseExceptionInIFRS1348Liabilities

Text

label

Description of accounting policy decision to use exception in IFRS 13.48, liabilities

IFRS 13.96 Disclosure

documentation

The description of the fact that the entity made an accounting policy decision to use the exception in paragraph 48 of IFRS 13 for liabilities.

ifrs-full

DescriptionOfAccountingPolicyForAvailableforsaleFinancialAssetsExplanatory

Text block

label

Description of accounting policy for available-for-sale financial assets [text block]

Expired 2023-01-01 IAS 1.117 b Common practice

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The description of the entity’s accounting policy for available-for-sale financial assets. [Refer: Financial assets available-for-sale]

ifrs-full

DescriptionOfAccountingPolicyForBiologicalAssetsExplanatory

Text block

label

Description of accounting policy for biological assets [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for biological assets. [Refer: Biological assets]

ifrs-full

DescriptionOfAccountingPolicyForBorrowingCostsExplanatory

Text block

label

Description of accounting policy for borrowing costs [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for interest and other costs that the entity incurs in connection with the borrowing of funds.

ifrs-full

DescriptionOfAccountingPolicyForBorrowingsExplanatory

Text block

label

Description of accounting policy for borrowings [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for borrowings. [Refer: Borrowings]

ifrs-full

DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory

Text block

label

Description of accounting policy for business combinations and goodwill [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for business combinations and goodwill. [Refer: Total for all business combinations [member]; Goodwill]

ifrs-full

DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory

Text block

label

Description of accounting policy for business combinations [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for business combinations. [Refer: Total for all business combinations [member]]

ifrs-full

DescriptionOfAccountingPolicyForCashFlowsExplanatory

Text block

label

Description of accounting policy for cash flows [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for cash flows.

ifrs-full

DescriptionOfAccountingPolicyForCollateralExplanatory

Text block

label

Description of accounting policy for collateral [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for collateral.

ifrs-full

DescriptionOfAccountingPolicyForConstructionInProgressExplanatory

Text block

label

Description of accounting policy for construction in progress [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for construction in progress. [Refer: Construction in progress]

ifrs-full

DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory

Text block

label

Description of accounting policy for contingent liabilities and contingent assets [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for contingent liabilities and contingent assets. [Refer: Classes of contingent liabilities [domain]; Description of nature of contingent assets]

ifrs-full

DescriptionOfAccountingPolicyForCustomerAcquisitionCostsExplanatory

Text block

label

Description of accounting policy for customer acquisition costs [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for costs related to acquisition of customers.

ifrs-full

DescriptionOfAccountingPolicyForCustomerLoyaltyProgrammesExplanatory

Text block

label

Description of accounting policy for customer loyalty programmes [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for customer loyalty programmes.

ifrs-full

DescriptionOfAccountingPolicyForDecommissioningRestorationAndRehabilitationProvisionsExplanatory

Text block

label

Description of accounting policy for decommissioning, restoration and rehabilitation provisions [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for decommissioning, restoration and rehabilitation provisions. [Refer: Provision for decommissioning, restoration and rehabilitation costs]

ifrs-full

DescriptionOfAccountingPolicyForDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory

Text block

label

Description of accounting policy for deferred acquisition costs arising from insurance contracts [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for deferred acquisition costs arising from insurance contracts.

ifrs-full

DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory

Text block

label

Description of accounting policy for deferred income tax [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for deferred income tax. [Refer: Deferred tax expense (income)]

ifrs-full

DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory

Text block

label

Description of accounting policy for depreciation expense [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for depreciation expense. [Refer: Depreciation and amortisation expense]

ifrs-full

DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory

Text block

label

Description of accounting policy for derecognition of financial instruments [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for the derecognition of financial instruments. [Refer: Classes of financial instruments [domain]]

ifrs-full

DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory

Text block

label

Description of accounting policy for derivative financial instruments and hedging [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for derivative financial instruments and hedging. [Refer: Classes of financial instruments [domain]; Derivatives [member]]

ifrs-full

DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory

Text block

label

Description of accounting policy for derivative financial instruments [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for derivative financial instruments. [Refer: Classes of financial instruments [domain]; Derivatives [member]]

ifrs-full

DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory

Text block

label

Description of accounting policy for discontinued operations [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for discontinued operations. [Refer: Discontinued operations [member]]

ifrs-full

DescriptionOfAccountingPolicyForDiscountsAndRebatesExplanatory

Text block

label

Description of accounting policy for discounts and rebates [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for discounts and rebates.

ifrs-full

DescriptionOfAccountingPolicyForDividendsExplanatory

Text block

label

Description of accounting policy for dividends [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for dividends. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital.

ifrs-full

DescriptionOfAccountingPolicyForEarningsPerShareExplanatory

Text block

label

Description of accounting policy for earnings per share [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for earnings per share.

ifrs-full

DescriptionOfAccountingPolicyForEmissionRightsExplanatory

Text block

label

Description of accounting policy for emission rights [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for emission rights.

ifrs-full

DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory

Text block

label

Description of accounting policy for employee benefits [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for employee benefits. Employee benefits are all forms of consideration given by an entity in exchange for services rendered by employees or for the termination of employment.

ifrs-full

DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory

Text block

label

Description of accounting policy for environment related expense [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for environment related expense.

ifrs-full

DescriptionOfAccountingPolicyForExceptionalItemsExplanatory

Text block

label

Description of accounting policy for exceptional items [text block]

IAS 1.117 Common practice

documentation

The description of the entity's material accounting policy information for exceptional items.

ifrs-full

DescriptionOfAccountingPolicyForExpensesExplanatory

Text block

label

Description of accounting policy for expenses [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for expenses.

ifrs-full

DescriptionOfAccountingPolicyForExplorationAndEvaluationExpenditures

Text block

label

Description of accounting policy for exploration and evaluation expenditures [text block]

IFRS 6.24 a Disclosure

documentation

The description of the entity’s accounting policy for exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]

ifrs-full

DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory

Text block

label

Description of accounting policy for fair value measurement [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for fair value measurement. [Refer: At fair value [member]]

ifrs-full

DescriptionOfAccountingPolicyForFeeAndCommissionIncomeAndExpenseExplanatory

Text block

label

Description of accounting policy for fee and commission income and expense [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for fee and commission income and expense. [Refer: Fee and commission income (expense)]

ifrs-full

DescriptionOfAccountingPolicyForFinanceCostsExplanatory

Text block

label

Description of accounting policy for finance costs [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for finance costs. [Refer: Finance costs]

ifrs-full

DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory

Text block

label

Description of accounting policy for finance income and costs [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for finance income and costs. [Refer: Finance income (cost)]

ifrs-full

DescriptionOfAccountingPolicyForFinancialAssetsExplanatory

Text block

label

Description of accounting policy for financial assets [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for financial assets. [Refer: Financial assets]

ifrs-full

DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory

Text block

label

Description of accounting policy for financial guarantees [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for financial guarantees. [Refer: Guarantees [member]]

ifrs-full

DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory

Text block

label

Description of accounting policy for financial instruments at fair value through profit or loss [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for financial instruments at fair value through profit or loss. [Refer: At fair value [member]; Classes of financial instruments [domain]]

ifrs-full

DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory

Text block

label

Description of accounting policy for financial instruments [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for financial instruments. [Refer: Classes of financial instruments [domain]]

ifrs-full

DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory

Text block

label

Description of accounting policy for financial liabilities [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for financial liabilities. [Refer: Financial liabilities]

ifrs-full

DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory

Text block

label

Description of accounting policy for foreign currency translation [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for foreign currency translation.

ifrs-full

DescriptionOfAccountingPolicyForFranchiseFeesExplanatory

Text block

label

Description of accounting policy for franchise fees [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for franchise fees.

ifrs-full

DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory

Text block

label

Description of accounting policy for functional currency [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for the currency of the primary economic environment in which the entity operates.

ifrs-full

DescriptionOfAccountingPolicyForGoodwillExplanatory

Text block

label

Description of accounting policy for goodwill [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for goodwill. [Refer: Goodwill]

ifrs-full

DescriptionOfAccountingPolicyForGovernmentGrants

Text block

label

Description of accounting policy for government grants [text block]

IAS 20.39 a Disclosure

documentation

The description of the entity’s accounting policy for government grants, including the methods of presentation adopted in the financial statements. [Refer: Government [member]; Government grants]

ifrs-full

DescriptionOfAccountingPolicyForHedgingExplanatory

Text block

label

Description of accounting policy for hedging [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for hedging.

ifrs-full

DescriptionOfAccountingPolicyForHeldtomaturityInvestmentsExplanatory

Text block

label

Description of accounting policy for held-to-maturity investments [text block]

Expired 2023-01-01 IAS 1.117 b Common practice

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The description of the entity’s accounting policy for held-to-maturity investments. [Refer: Held-to-maturity investments]

ifrs-full

DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory

Text block

label

Description of accounting policy for impairment of assets [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for the impairment of assets.

ifrs-full

DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory

Text block

label

Description of accounting policy for impairment of financial assets [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for the impairment of financial assets. [Refer: Financial assets]

ifrs-full

DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory

Text block

label

Description of accounting policy for impairment of non-financial assets [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for the impairment of non-financial assets. [Refer: Financial assets]

ifrs-full

DescriptionOfAccountingPolicyForIncomeTaxExplanatory

Text block

label

Description of accounting policy for income tax [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for income tax.

ifrs-full

DescriptionOfAccountingPolicyForInsuranceContracts

Text block

label

Description of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for insurance contracts and related assets, liabilities, income and expense.

ifrs-full

DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory

Text block

label

Description of accounting policy for intangible assets and goodwill [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for intangible assets and goodwill. [Refer: Intangible assets and goodwill]

ifrs-full

DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory

Text block

label

Description of accounting policy for intangible assets other than goodwill [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]

ifrs-full

DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory

Text block

label

Description of accounting policy for interest income and expense [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for income and expense arising from interest.

ifrs-full

DescriptionOfAccountingPolicyForInvestmentInAssociates

Text block

label

Description of accounting policy for investment in associates [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for investments in associates. [Refer: Total for all associates [member]]

ifrs-full

DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory

Text block

label

Description of accounting policy for investment in associates and joint ventures [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for investment in associates and joint ventures. [Refer: Total for all associates [member]; Total for all joint ventures [member]]

ifrs-full

DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory

Text block

label

Description of accounting policy for investment property [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for investment property. [Refer: Investment property]

ifrs-full

DescriptionOfAccountingPolicyForInvestmentsInJointVentures

Text block

label

Description of accounting policy for investments in joint ventures [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for investments in joint ventures. [Refer: Total for all joint ventures [member]]

ifrs-full

DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory

Text block

label

Description of accounting policy for investments other than investments accounted for using equity method [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method]

ifrs-full

DescriptionOfAccountingPolicyForIssuedCapitalExplanatory

Text block

label

Description of accounting policy for issued capital [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for issued capital. [Refer: Issued capital]

ifrs-full

DescriptionOfAccountingPolicyForLeasesExplanatory

Text block

label

Description of accounting policy for leases [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for leases. A lease is an agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the right to use an asset for an agreed period of time.

ifrs-full

DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory

Text block

label

Description of accounting policy for loans and receivables [text block]

Expired 2023-01-01 IAS 1.117 b Common practice

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The description of the entity’s accounting policy for loans and receivables. [Refer: Loans and receivables]

ifrs-full

DescriptionOfAccountingPolicyForMeasuringInventories

Text block

label

Description of accounting policy for measuring inventories [text block]

IAS 2.36 a Disclosure

documentation

The description of the entity’s accounting policy for measuring inventories. [Refer: Inventories]

ifrs-full

DescriptionOfAccountingPolicyForMiningAssetsExplanatory

Text block

label

Description of accounting policy for mining assets [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for mining assets. [Refer: Mining assets]

ifrs-full

DescriptionOfAccountingPolicyForMiningRightsExplanatory

Text block

label

Description of accounting policy for mining rights [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for mining rights. [Refer: Mining rights [member]]

ifrs-full

DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory

Text block

label

Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for non-current assets or disposal groups classified as held for sale and discontinued operations. [Refer: Discontinued operations [member]; Non-current assets or disposal groups classified as held for sale]

ifrs-full

DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory

Text block

label

Description of accounting policy for non-current assets or disposal groups classified as held for sale [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for non-current assets or disposal groups classified as held for sale. [Refer: Non-current assets or disposal groups classified as held for sale]

ifrs-full

DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory

Text block

label

Description of accounting policy for offsetting of financial instruments [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for the offsetting of financial instruments. [Refer: Classes of financial instruments [domain]]

ifrs-full

DescriptionOfAccountingPolicyForOilAndGasAssetsExplanatory

Text block

label

Description of accounting policy for oil and gas assets [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for oil and gas assets. [Refer: Oil and gas assets]

ifrs-full

DescriptionOfAccountingPolicyForProgrammingAssetsExplanatory

Text block

label

Description of accounting policy for programming assets [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for programming assets. [Refer: Programming assets]

ifrs-full

DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory

Text block

label

Description of accounting policy for property, plant and equipment [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for property, plant and equipment. [Refer: Property, plant and equipment]

ifrs-full

DescriptionOfAccountingPolicyForProvisionsExplanatory

Text block

label

Description of accounting policy for provisions [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for provisions. [Refer: Provisions]

ifrs-full

DescriptionOfAccountingPolicyForReclassificationOfFinancialInstrumentsExplanatory

Text block

label

Description of accounting policy for reclassification of financial instruments [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for the reclassification of financial instruments. [Refer: Classes of financial instruments [domain]]

ifrs-full

DescriptionOfAccountingPolicyForRecognisingDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueExplanatory

Text block

label

Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block]

IFRS 7.28 a Disclosure

documentation

The description of the entity’s accounting policy for recognising in profit or loss the difference between the fair value at initial recognition and the transaction price to reflect a change in factors (including time) that market participants would take into account when pricing the asset or liability. [Refer: Classes of financial instruments [domain]]

ifrs-full

DescriptionOfAccountingPolicyForRecognitionOfRevenue

Text block

label

Description of accounting policy for recognition of revenue [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for recognising revenue. [Refer: Revenue]

ifrs-full

DescriptionOfAccountingPolicyForRegulatoryDeferralAccountsExplanatory

Text block

label

Description of accounting policy for regulatory deferral accounts [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for regulatory deferral accounts. [Refer: Regulatory deferral account balances [domain]]

ifrs-full

DescriptionOfAccountingPolicyForReinsuranceExplanatory

Text block

label

Description of accounting policy for reinsurance [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for reinsurance.

ifrs-full

DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory

Text block

label

Description of accounting policy for repairs and maintenance [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for repairs and maintenance. [Refer: Repairs and maintenance expense]

ifrs-full

DescriptionOfAccountingPolicyForRepurchaseAndReverseRepurchaseAgreementsExplanatory

Text block

label

Description of accounting policy for repurchase and reverse repurchase agreements [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for repurchase and reverse repurchase agreements.

ifrs-full

DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory

Text block

label

Description of accounting policy for research and development expense [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for research and development expense. [Refer: Research and development expense]

ifrs-full

DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory

Text block

label

Description of accounting policy for restricted cash and cash equivalents [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]

ifrs-full

DescriptionOfAccountingPolicyForSegmentReportingExplanatory

Text block

label

Description of accounting policy for segment reporting [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for segment reporting.

ifrs-full

DescriptionOfAccountingPolicyForServiceConcessionArrangementsExplanatory

Text block

label

Description of accounting policy for service concession arrangements [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for service concession arrangements. [Refer: Service concession arrangements [domain]]

ifrs-full

DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory

Text block

label

Description of accounting policy for share-based payment transactions [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Types of share-based payment arrangements [domain]]

ifrs-full

DescriptionOfAccountingPolicyForStrippingCostsExplanatory

Text block

label

Description of accounting policy for stripping costs [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for waste removal costs that are incurred in mining activity.

ifrs-full

DescriptionOfAccountingPolicyForSubsidiariesExplanatory

Text block

label

Description of accounting policy for subsidiaries [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for subsidiaries. [Refer: Total for all subsidiaries [member]]

ifrs-full

DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory

Text block

label

Description of accounting policy for taxes other than income tax [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for taxes other than income tax. [Refer: Tax expense other than income tax expense]

ifrs-full

DescriptionOfAccountingPolicyForTerminationBenefits

Text block

label

Description of accounting policy for termination benefits [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for termination benefits. [Refer: Termination benefits expense]

ifrs-full

DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory

Text block

label

Description of accounting policy for trade and other payables [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for trade and other payables. [Refer: Trade and other payables]

ifrs-full

DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory

Text block

label

Description of accounting policy for trade and other receivables [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for trade and other receivables. [Refer: Trade and other receivables]

ifrs-full

DescriptionOfAccountingPolicyForTradingIncomeAndExpenseExplanatory

Text block

label

Description of accounting policy for trading income and expense [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for trading income and expense. [Refer: Trading income (expense)]

ifrs-full

DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory

Text block

label

Description of accounting policy for transactions with non-controlling interests [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for transactions with non-controlling interests. [Refer: Non-controlling interests]

ifrs-full

DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory

Text block

label

Description of accounting policy for transactions with related parties [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for transactions with related parties. [Refer: Total for all related parties [member]]

ifrs-full

DescriptionOfAccountingPolicyForTreasurySharesExplanatory

Text block

label

Description of accounting policy for treasury shares [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for treasury shares. [Refer: Treasury shares]

ifrs-full

DescriptionOfAccountingPolicyForWarrantsExplanatory

Text block

label

Description of accounting policy for warrants [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for warrants. Warrants are financial instruments that give the holder the right to purchase ordinary shares.

ifrs-full

DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents

Text block

label

Description of accounting policy for determining components of cash and cash equivalents [text block]

IAS 7.46 Disclosure

documentation

The description of the entity’s accounting policy used to determine the components of cash and cash equivalents. [Refer: Cash and cash equivalents]

ifrs-full

DescriptionOfAcquiree

Text

label

Description of acquiree

IFRS 3.B64 a Disclosure

documentation

The description of the business or businesses that the acquirer obtains control of in a business combination. [Refer: Total for all business combinations [member]]

ifrs-full

DescriptionOfAcquisitionOfAssetsByAssumingDirectlyRelatedLiabilitiesOrByMeansOfLease

Text

label

Description of acquisition of assets by assuming directly related liabilities or by means of lease

IAS 7.44 a Example

documentation

The description of the non-cash acquisition of assets either by assuming directly related liabilities or by means of a lease.

ifrs-full

DescriptionOfAcquisitionOfEntityByMeansOfEquityIssue

Text

label

Description of acquisition of entity by means of equity issue

IAS 7.44 b Example

documentation

The description of the non-cash acquisition of an entity by means of an equity issue.

ifrs-full

DescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnEntitysWithdrawalFromPlan

Text

label

Description of agreed allocation of deficit or surplus of multi-employer or state plan on entity’s withdrawal from plan

IAS 19.148 c (ii) Disclosure

documentation

The description of any agreed allocation of a deficit or surplus on the entity’s withdrawal from a multi-employer or state defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]

ifrs-full

DescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnWindupOfPlan

Text

label

Description of agreed allocation of deficit or surplus of multi-employer or state plan on wind-up of plan

IAS 19.148 c (i) Disclosure

documentation

The description of any agreed allocation of a deficit or surplus on the wind-up of a multi-employer or state defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]

ifrs-full

DescriptionOfAmountsOfAssetsLiabilitiesEquityInterestsOrItemsOfConsiderationForWhichInitialAccountingIsIncomplete

Text

label

Description of assets, liabilities, equity interests or items of consideration for which initial accounting is incomplete

IFRS 3.B67 a (ii) Disclosure

documentation

The description of the assets, liabilities, equity interests or items of consideration for which the initial accounting for a business combination is incomplete. [Refer: Total for all business combinations [member]]

ifrs-full

DescriptionOfAmountsOfEntitysOwnFinancialInstrumentsIncludedInFairValueOfPlanAssets

Monetary, instant, debit

label

Entity’s own financial instruments included in fair value of plan assets

IAS 19.143 Disclosure

documentation

The fair value of the entity’s own transferable financial instruments that are included in the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Classes of financial instruments [domain]; Defined benefit plans [domain]]

ifrs-full

DescriptionOfAmountsOfOtherAssetsUsedByEntityIncludedInFairValueOfPlanAssets

Monetary, instant, debit

label

Other assets used by entity included in fair value of plan assets

IAS 19.143 Disclosure

documentation

The fair value of other assets used by the entity that are included in the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]]

ifrs-full

DescriptionOfAmountsOfPropertyOccupiedByEntityIncludedInFairValueOfPlanAssets

Monetary, instant, debit

label

Property occupied by entity included in fair value of plan assets

IAS 19.143 Disclosure

documentation

The fair value of property occupied by the entity that are included in the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]]

ifrs-full

DescriptionOfAnyOtherEntitysResponsibilitiesForGovernanceOfPlan

Text

label

Description of any other entity’s responsibilities for governance of plan

IAS 19.139 a (iii) Disclosure

documentation

The description of the entity’s responsibilities for the governance of a defined benefit plan that the entity does not separately describe, for example, responsibilities of trustees or of board members of the plan. [Refer: Defined benefit plans [domain]]

ifrs-full

DescriptionOfAnyRetirementBenefitPlanTerminationTerms

Text

label

Description of any retirement benefit plan termination terms

IAS 26.36 f Disclosure

documentation

The description of the termination terms of a retirement benefit plan.

ifrs-full

DescriptionOfApproachUsedToDetermineDiscountRates

Text

label

Description of approach used to determine discount rates

IFRS 17.117 c (iii) Disclosure

documentation

The description of the approach used to determine discount rates when applying IFRS 17.

ifrs-full

DescriptionOfApproachUsedToDetermineInvestmentComponents

Text

label

Description of approach used to determine investment components

IFRS 17.117 c (iv) Disclosure

documentation

The description of the approach used to determine investment components when applying IFRS 17. Investment components are the amounts that an insurance contract requires the entity to repay to a policyholder in all circumstances, regardless of whether an insured event occurs.

ifrs-full

DescriptionOfApproachUsedToDetermineRelativeWeightingOfBenefitsProvidedByInsuranceCoverageAndInvestmentrelatedServiceInsuranceContractsWithDirectParticipationFeatures

Text

label

Description of approach used to determine relative weighting of benefits provided by insurance coverage and investment-related service, insurance contracts with direct participation features

IFRS 17.117 c (v) Disclosure

documentation

The description of the approach used to determine the relative weighting of the benefits provided by insurance coverage and investment-related service for insurance contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features]

ifrs-full

DescriptionOfApproachUsedToDetermineRelativeWeightingOfBenefitsProvidedByInsuranceCoverageAndInvestmentreturnServiceInsuranceContractsWithoutDirectParticipationFeatures

Text

label

Description of approach used to determine relative weighting of benefits provided by insurance coverage and investment-return service, insurance contracts without direct participation features

IFRS 17.117 c (v) Disclosure

documentation

The description of the approach used to determine the relative weighting of the benefits provided by insurance coverage and investment-return service for insurance contracts without direct participation features. Insurance contracts without direct participation features are insurance contracts that are not insurance contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features]

ifrs-full

DescriptionOfApproachUsedToDetermineRiskAdjustmentForNonfinancialRisk

Text

label

Description of approach used to determine risk adjustment for non-financial risk

IFRS 17.117 c (ii) Disclosure

documentation

The description of the approach used to determine the risk adjustment for non-financial risk, including whether changes in the risk adjustment for non-financial risk are disaggregated into an insurance service component and an insurance finance component or are presented in full in the insurance service result. [Refer: Risk adjustment for non-financial risk [member]]

ifrs-full

DescriptionOfApproachUsedToDistinguishChangesInEstimatesOfFutureCashFlowsArisingFromExerciseOfDiscretionFromOtherChangesContractsWithoutDirectParticipationFeatures

Text

label

Description of approach used to distinguish changes in estimates of future cash flows arising from exercise of discretion from other changes, contracts without direct participation features

IFRS 17.117 c (i) Disclosure

documentation

The description of the approach used to distinguish changes in estimates of future cash flows arising from the exercise of discretion from other changes in estimates of future cash flows for contracts without direct participation features. Insurance contracts without direct participation features are insurance contracts that are not insurance contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features]

ifrs-full

DescriptionOfArrangementForContingentConsiderationArrangementsAndIndemnificationAssets

Text

label

Description of arrangement for contingent consideration arrangements and indemnification assets

IFRS 3.B64 g (ii) Disclosure

documentation

The description of the contingent consideration arrangements and the arrangements for indemnification assets.

ifrs-full

DescriptionOfAssetliabilityMatchingStrategiesUsedByPlanOrEntityToManageRisk

Text

label

Description of asset-liability matching strategies used by plan or entity to manage risk

IAS 19.146 Disclosure

documentation

The description of asset-liability matching strategies used by the defined benefit plan or the entity, including the use of annuities and other techniques, such as longevity swaps, to manage risk. [Refer: Defined benefit plans [domain]]

ifrs-full

DescriptionOfBasesOfFinancialStatementsThatHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrency

Text

label

Description of bases of financial statements that have been restated for changes in general purchasing power of functional currency

IAS 29.39 b Disclosure

documentation

The description of whether the financial statements that have been restated for changes in the general purchasing power of the functional currency are based on a historical cost approach or a current cost approach in hyperinflationary reporting. [Refer: Cost approach [member]]

ifrs-full

DescriptionOfBasisForDeterminingAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssets

Text

label

Description of basis for determining amount of payment for contingent consideration arrangements and indemnification assets

IFRS 3.B64 g (ii) Disclosure

documentation

The description of the basis for determining the amount of the payment for contingent consideration arrangements and indemnification assets.

ifrs-full

DescriptionOfBasisForDeterminingFinancialAssetsEligibleForRedesignationAtDateOfInitialApplicationOfIFRS17

Text

label

Description of basis for determining financial assets eligible for redesignation at date of initial application of IFRS 17

IFRS 17.C32 a Disclosure

documentation

The description of the basis for determining financial assets eligible for redesignation at the date of initial application of IFRS 17. A financial asset is eligible only if the financial asset is not held in respect of an activity that is unconnected with contracts within the scope of IFRS 17.

ifrs-full

DescriptionOfBasisOfAccountingForTransactionsBetweenReportableSegments

Text

label

Description of basis of accounting for transactions between reportable segments

IFRS 8.27 a Disclosure

documentation

The description of the basis of accounting for transactions between the entity’s reportable segments. [Refer: Reportable segments [member]]

ifrs-full

DescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToDetermineWhetherCreditRiskOfFinancialInstrumentsHaveIncreasedSignificantlySinceInitialRecognition

Text

label

Description of basis of inputs and assumptions and estimation techniques used to determine whether credit risk of financial instruments have increased significantly since initial recognition

IFRS 7.35G a (ii) Disclosure

documentation

The description of the basis of inputs and assumptions and the estimation techniques used to determine whether the credit risk of financial instruments have increased significantly since initial recognition.

ifrs-full

DescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToDetermineWhetherFinancialAssetIsCreditimpairedFinancialAsset

Text

label

Description of basis of inputs and assumptions and estimation techniques used to determine whether financial asset is credit-impaired financial asset

IFRS 7.35G a (iii) Disclosure

documentation

The description of the basis of inputs and assumptions and the estimation techniques used to determine whether a financial asset is a credit-impaired financial asset.

ifrs-full

DescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToMeasure12monthAndLifetimeExpectedCreditLosses

Text

label

Description of basis of inputs and assumptions and estimation techniques used to measure 12-month and lifetime expected credit losses

IFRS 7.35G a (i) Disclosure

documentation

The description of the basis of inputs and assumptions and the estimation techniques used to measure the 12-month and lifetime expected credit losses.

ifrs-full

DescriptionOfBasisOfPreparationOfSummarisedFinancialInformationOfAssociate

Text

label

Description of basis of preparation of summarised financial information of associate

IFRS 12.B15 Disclosure

documentation

The description of the basis of preparation of summarised financial information of an associate. [Refer: Total for all associates [member]]

ifrs-full

DescriptionOfBasisOfPreparationOfSummarisedFinancialInformationOfJointVenture

Text

label

Description of basis of preparation of summarised financial information of joint venture

IFRS 12.B15 Disclosure

documentation

The description of the basis of preparation of summarised financial information of a joint venture. [Refer: Total for all joint ventures [member]]

ifrs-full

DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits

Text

label

Description of basis of valuation of assets available for benefits

IAS 26.35 a (ii) Disclosure

documentation

The description of the basis of valuation of assets available for benefits in retirement benefit plans.

ifrs-full

DescriptionOfBasisOnWhichRegulatoryDeferralAccountBalancesAreRecognisedAndDerecognisedAndHowTheyAreMeasuredInitiallyAndSubsequently

Text

label

Description of basis on which regulatory deferral account balances are recognised and derecognised, and how they are measured initially and subsequently

IFRS 14.32 Disclosure

documentation

The description of the basis on which regulatory deferral account balances are recognised and derecognised, and how they are measured initially and subsequently, including how regulatory deferral account balances are assessed for recoverability and how any impairment loss is allocated. [Refer: Regulatory deferral account balances [domain]]

ifrs-full

DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined

Text

label

Description of basis on which unit’s recoverable amount has been determined

IAS 36.134 c Disclosure

documentation

The description of the basis on which the cash-generating unit’s (group of units’) recoverable amount has been determined (i.e. value in use or fair value less costs of disposal). [Refer: Total for all cash-generating units [member]]

ifrs-full

DescriptionOfBasisUsedToDetermineSurplusOrDeficitOfMultiemployerPlan

Text

label

Description of basis used to determine surplus or deficit of multi-employer or state plan

IAS 19.148 d (iv) Disclosure

documentation

The description of the basis used to determine a surplus or deficit in a multi-employer or state plan that may affect the amount of future contributions. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]

ifrs-full

DescriptionOfBasisUsedToPrepareComparativeInformationThatDoesNotComplyWithIFRS7AndIFRS9

Text

label

Description of basis used to prepare comparative information that does not comply with IFRS 7 and IFRS 9

IFRS 1.E2 b Disclosure

documentation

The description of the basis used to prepare comparative information that does not comply with IFRS 7 and IFRS 9.

ifrs-full

DescriptionOfBiologicalAssets

Text

label

Description of biological assets

IAS 41.41 Disclosure

documentation

The description of biological assets. [Refer: Biological assets]

ifrs-full

DescriptionOfBiologicalAssetsPreviouslyMeasuredAtCost

Text

label

Description of biological assets previously measured at cost

IAS 41.56 a Disclosure

documentation

The description of biological assets previously measured at their cost less any accumulated depreciation and impairment losses, which have become reliably measurable at fair value during the current period. [Refer: At fair value [member]; At cost [member]; Biological assets; Impairment loss]

ifrs-full

DescriptionOfBiologicalAssetsWhereFairValueInformationIsUnreliable

Text

label

Description of biological assets where fair value information is unreliable

IAS 41.54 a Disclosure

documentation

The description of biological assets where fair value information is unreliable and the entity measures them at their cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets; Impairment loss]

ifrs-full

DescriptionOfCashgeneratingUnit

Text

label

Description of cash-generating unit

IAS 36.130 d (i) Disclosure

documentation

The description of a cash-generating unit (such as whether it is a product line, a plant, a business operation, a geographical area or a reportable segment as defined in IFRS 8). [Refer: Total for all cash-generating units [member]]

ifrs-full

DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementAssets

Text

label

Description of change in valuation technique used in fair value measurement, assets

IFRS 13.93 d Disclosure

documentation

The description of a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of assets. [Refer: Income approach [member]; Market approach [member]]

ifrs-full

DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementEntitysOwnEquityInstruments

Text

label

Description of change in valuation technique used in fair value measurement, entity’s own equity instruments

IFRS 13.93 d Disclosure

documentation

The description of a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of the entity’s own equity instruments. [Refer: Classes of entity’s own equity instruments [domain]; Income approach [member]; Market approach [member]]

ifrs-full

DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementLiabilities

Text

label

Description of change in valuation technique used in fair value measurement, liabilities

IFRS 13.93 d Disclosure

documentation

The description of a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of liabilities. [Refer: Income approach [member]; Market approach [member]]

ifrs-full

DescriptionOfChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposal

Text

label

Description of change in valuation technique used to measure fair value less costs of disposal

IAS 36.130 f (ii) Disclosure, IAS 36.134 e (iiB) Disclosure

documentation

The description of a change in valuation technique used to measure fair value less costs of disposal. [Refer: Valuation techniques used in fair value measurement [domain]]

ifrs-full

DescriptionOfChangeOfInvestmentEntityStatus

Text

label

Description of change of investment entity status

IFRS 12.9B Disclosure

documentation

The description of the change of investment entity status. [Refer: Disclosure of investment entities [text block]]

ifrs-full

DescriptionOfChangesInEntitysObjectivesPoliciesAndProcessesForManagingCapitalAndWhatEntityManagesAsCapital

Text

label

Description of changes in entity’s objectives, policies and processes for managing capital and what entity manages as capital

IAS 1.135 c Disclosure

documentation

The description of changes in entity’s objectives, policies and processes for managing capital and what the entity manages as capital.

ifrs-full

DescriptionOfChangesInEstimationTechniquesOrSignificantAssumptionsMadeWhenApplyingImpairmentRequirementsAndReasonsForThoseChanges

Text

label

Description of changes in estimation techniques or significant assumptions made when applying impairment requirements and reasons for those changes

IFRS 7.35G c Disclosure

documentation

The description of changes in the estimation techniques or significant assumptions made when applying impairment requirements and the reasons for those changes.

ifrs-full

DescriptionOfChangesInExposuresToRisksThatAriseFromContractsWithinScopeOfIFRS17AndHowTheyArise

Text

label

Description of changes in exposures to risks that arise from contracts within scope of IFRS 17 and how they arise

IFRS 17.124 c Disclosure

documentation

The description of any changes in the exposures to risks that arise from contracts within the scope of IFRS 17 and how they arise.

ifrs-full

DescriptionOfChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions

Text

label

Description of changes in methods and assumptions used in preparing sensitivity analysis for actuarial assumptions

IAS 19.145 c Disclosure

documentation

The description of changes in the methods and assumptions used in preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [domain]]

ifrs-full

DescriptionOfChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17

Text

label

Description of changes in methods and assumptions used in preparing sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17

IFRS 17.128 c Disclosure

documentation

The description of the changes in the methods and assumptions used in preparing the sensitivity analysis to changes in risk variables that arise from contracts within the scope of IFRS 17.

ifrs-full

DescriptionOfChangesInMethodsUsedToMeasureContractsWithinScopeOfIFRS17AndProcessesForEstimatingInputsToThoseMethods

Text

label

Description of changes in methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methods

IFRS 17.117 b Disclosure

documentation

The description of any changes in the methods used to measure contracts within the scope of IFRS 17 and the processes for estimating the inputs to those methods.

ifrs-full

DescriptionOfChangesInMethodsUsedToMeasureRisksThatAriseFromContractsWithinScopeOfIFRS17

Text

label

Description of changes in methods used to measure risks that arise from contracts within scope of IFRS 17

IFRS 17.124 c Disclosure

documentation

The description of any changes in the methods used to measure the risks that arise from contracts within the scope of IFRS 17.

ifrs-full

DescriptionOfChangesInObjectivesPoliciesAndProcessesForManagingRisksThatAriseFromContractsWithinScopeOfIFRS17

Text

label

Description of changes in objectives, policies and processes for managing risks that arise from contracts within scope of IFRS 17

IFRS 17.124 c Disclosure

documentation

The description of any changes in the entity’s objectives, policies and processes for managing the risks that arise from contracts within the scope of IFRS 17.

ifrs-full

DescriptionOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSale

Text

label

Description of changes in plan to sell non-current asset or disposal group held for sale

IFRS 5.42 Disclosure

documentation

The description of the facts and circumstances leading to the decision to change the plan to sell non-current assets or disposal groups. [Refer: Non-current assets or disposal groups classified as held for sale; Disposal groups classified as held for sale [member]]

ifrs-full

DescriptionOfChangesInServiceConcessionArrangement

Text

label

Description of changes in service concession arrangement

SIC 29.6 d Disclosure

documentation

The description of changes in a service concession arrangement. [Refer: Service concession arrangements [domain]]

ifrs-full

DescriptionOfChangesToEntitysRiskManagementStrategyArisingFromEntitysExposureToFinancialInstrumentsSubjectToInterestRateBenchmarkReformExplanatory

Text block

label

Description of changes to entity’s risk management strategy arising from entity’s exposure to financial instruments subject to interest rate benchmark reform [text block]

IFRS 7.24J c Disclosure

documentation

The description of changes to an entity’s risk management strategy arising from the entity’s exposure to financial instruments subject to interest rate benchmark reform.

ifrs-full

DescriptionOfCollateralHeldAndOtherCreditEnhancementsFinancialAssetsThatAreIndividuallyDeterminedToBeImpaired

Text

label

Description of collateral held and other credit enhancements, financial assets that are individually determined to be impaired

Expired 2023-01-01 IFRS 7.37 b Disclosure, Expired 2023-01-01 IFRS 7.IG29 c Example

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The description of the nature of collateral available and other credit enhancements obtained for financial assets that are individually determined to be impaired. [Refer: Financial assets]

ifrs-full

DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancements

Text

label

Description of collateral held as security and other credit enhancements and their financial effect in respect of amount that best represents maximum exposure

Expired 2023-01-01 IFRS 7.36 b Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The description of collateral held as security and other credit enhancements, and their financial effect (for example, a quantification of the extent to which collateral and other credit enhancements mitigate credit risk) in respect of the amount that best represents the maximum exposure to credit risk. [Refer: Credit risk [member]; Maximum exposure to credit risk]

ifrs-full

DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancements2014

Text

label

Description of collateral held as security and other credit enhancements

IFRS 7.35K b Disclosure

documentation

The description of collateral held as security and other credit enhancements in respect of the amount that best represents the maximum exposure to credit risk. This includes a description of the nature and quality of the collateral held, an explanation of any significant changes in the quality of that collateral or credit enhancements and information about financial instruments for which an entity has not recognised a loss allowance because of the collateral. [Refer: Credit risk [member]; Maximum exposure to credit risk]

ifrs-full

DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancementsAndTheirFinancialEffectInRespectOfAmountThatBestRepresentsMaximumExposureFinancialInstrumentsToWhichImpairmentRequirementsInIFRS9AreNotApplied

Text

label

Description of collateral held as security and other credit enhancements and their financial effect in respect of amount that best represents maximum exposure, financial instruments to which impairment requirements in IFRS 9 are not applied

IFRS 7.36 b Disclosure

documentation

The description of collateral held as security and other credit enhancements, and their financial effect (for example, a quantification of the extent to which collateral and other credit enhancements mitigate credit risk) in respect of the amount that best represents the maximum exposure to credit risk of financial instruments to which impairment requirements in IFRS 9 are not applied. [Refer: Credit risk [member]; Maximum exposure to credit risk]

ifrs-full

DescriptionOfCollateralPermittedToSellOrRepledgeInAbsenceOfDefaultByOwnerOfCollateral

Text

label

Description of terms and conditions associated with entity’s use of collateral permitted to be sold or repledged in absence of default by owner of collateral

IFRS 7.15 c Disclosure

documentation

The description of the terms and conditions associated with the entity’s use of collateral permitted to be sold or repledged in absence of default by the owner of collateral.

ifrs-full

DescriptionOfComparisonBetweenAssetsAndLiabilitiesRecognisedInRelationToStructuredEntitiesAndMaximumExposureToLossFromInterestsInStructuredEntities

Text

label

Description of comparison between assets and liabilities recognised in relation to structured entities and maximum exposure to loss from interests in structured entities

IFRS 12.29 d Disclosure

documentation

The description of the comparison of the carrying amount of assets and liabilities of the entity that relate to its interests in structured entities and the entity’s maximum exposure to loss from those entities. [Refer: Carrying amount [member]; Total for all unconsolidated structured entities [member]; Maximum exposure to loss from interests in structured entities]

ifrs-full

DescriptionOfComplianceWithIFRSsIfAppliedForInterimFinancialReport

Text

label

Description of compliance with IFRSs if applied for interim financial report

IAS 34.19 Disclosure

documentation

The description of the compliance of the entity’s interim financial report with IFRSs. [Refer: IFRSs [member]]

ifrs-full

DescriptionOfCompositionOfUnderlyingItemsForContractsWithDirectParticipationFeatures

Text

label

Description of composition of underlying items for contracts with direct participation features

IFRS 17.111 Disclosure

documentation

The description of the composition of the underlying items for contracts with direct participation features. Insurance contracts with direct participation features are insurance contracts for which, at inception: (a) the contractual terms specify that the policyholder participates in a share of a clearly identified pool of underlying items; (b) the entity expects to pay to the policyholder an amount equal to a substantial share of the fair value returns on the underlying items; and (c) the entity expects a substantial proportion of any change in the amounts to be paid to the policyholder to vary with the change in fair value of the underlying items. Underlying items are items that determine some of the amounts payable to a policyholder.

ifrs-full

DescriptionOfConclusionWhyTransactionPriceWasNotBestEvidenceOfFairValue

Text

label

Description of conclusion why transaction price was not best evidence of fair value

IFRS 7.28 c Disclosure

documentation

The description of why the entity concluded that the transaction price was not the best evidence of fair value, including a description of the evidence that supports fair value.

ifrs-full

DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost

Text

label

Description of contractual agreement or stated policy for charging net defined benefit cost

IAS 19.149 a Disclosure

documentation

The description of the contractual agreement or stated policy for charging the net defined benefit cost, or the fact that there is no such policy, for an entity participating in defined benefit plans that share risks between various entities under common control. [Refer: Defined benefit plans that share risks between entities under common control [member]]

ifrs-full

DescriptionOfConversionOfDebtToEquity

Text

label

Description of conversion of debt to equity

IAS 7.44 c Example

documentation

The description of the non-cash conversion of debt to equity.

ifrs-full

DescriptionOfCriteriaSatisfiedWhenUsingPremiumAllocationApproach

Text

label

Description of criteria satisfied when using premium allocation approach

IFRS 17.97 a Disclosure

documentation

The description of the criteria in paragraphs 53 and 69 of IFRS 17 that have been satisfied when an entity uses the premium allocation approach. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts.

ifrs-full

DescriptionOfCriteriaUsedToDistinguishInvestmentPropertyFromOwneroccupiedPropertyAndFromPropertyHeldSaleInOrdinaryCourseOfBusiness

Text

label

Description of criteria used to distinguish investment property from owner-occupied property and from property held for sale in ordinary course of business

IAS 40.75 c Disclosure

documentation

The description of the criteria used to distinguish investment property from owner-occupied property and from property held for sale in the ordinary course of business when the classification of property as investment property is difficult. [Refer: Investment property]

ifrs-full

DescriptionOfCrossreferenceToDisclosuresAboutActivitiesSubjectToRateRegulation

Text

label

Description of cross-reference to disclosures about activities subject to rate regulation

IFRS 14.31 Disclosure

documentation

The description of cross-reference to disclosures about activities subject to rate regulation.

ifrs-full

DescriptionOfCrossreferenceToDisclosuresAboutCreditRiskPresentedOutsideFinancialStatements

Text

label

Description of cross-reference to disclosures about credit risk presented outside financial statements

IFRS 7.35C Disclosure

documentation

The description of cross-reference to disclosures about credit risk presented outside the financial statements.

ifrs-full

DescriptionOfCrossreferenceToDisclosuresAboutHedgeAccountingPresentedOutsideFinancialStatements

Text

label

Description of cross-reference to disclosures about hedge accounting presented outside financial statements

IFRS 7.21B Disclosure

documentation

The description of cross-reference to disclosures about hedge accounting presented outside financial statements.

ifrs-full

DescriptionOfCrossreferenceToDisclosuresAboutLeases

Text

label

Description of cross-reference to disclosures about leases

IFRS 16.52 Disclosure

documentation

The description of cross-reference to disclosures about leases.

ifrs-full

DescriptionOfCrossreferenceToDisclosuresAboutNatureAndExtentOfRisksArisingFromFinancialInstruments

Text

label

Description of cross-reference to disclosures about nature and extent of risks arising from financial instruments

IFRS 7.B6 Disclosure

documentation

The description of cross-reference to disclosures about nature and extent of risks arising from financial instruments. [Refer: Classes of financial instruments [domain]]

ifrs-full

DescriptionOfCrossreferenceToDisclosuresAboutPlansThatShareRisksBetweenEntitiesUnderCommonControlInAnotherGroupEntitysFinancialStatements

Text

label

Description of cross-reference to disclosures about plans that share risks between entities under common control in another group entity’s financial statements

IAS 19.150 Disclosure

documentation

The description of cross-references to disclosures about defined benefit plans that share risks between entities under common control in another group entity’s financial statements. [Refer: Defined benefit plans that share risks between entities under common control [member]]

ifrs-full

DescriptionOfCrossreferenceToDisclosuresPresentedOutsideInterimFinancialStatements

Text

label

Description of cross-reference to disclosures presented outside interim financial statements

IAS 34.16A Disclosure

documentation

The description of cross-reference to disclosures presented outside interim financial statements.

ifrs-full

DescriptionOfCurrencyInWhichSupplementaryInformationIsDisplayed

Text

label

Description of currency in which supplementary information is displayed

IAS 21.57 b Disclosure

documentation

The description of the currency in which the entity’s supplementary information is displayed.

ifrs-full

DescriptionOfCurrentAndFormerWayOfAggregatingAssets

Text

label

Description of current and former way of aggregating assets

IAS 36.130 d (iii) Disclosure

documentation

The description of the current and former way of aggregating assets for cash-generating units if the aggregation of assets for identifying the cash-generating unit has changed since the previous estimate of the cash-generating unit’s recoverable amount (if any). [Refer: Total for all cash-generating units [member]]

ifrs-full

DescriptionOfCurrentCommitmentsOrIntentionsToProvideSupportToSubsidiary

Text

label

Description of current commitments or intentions to provide support to subsidiary

IFRS 12.19D b Disclosure

documentation

The description of current commitments or intentions to provide support to a subsidiary. [Refer: Total for all subsidiaries [member]]

ifrs-full

DescriptionOfDetailsOfBreachesWhichPermittedLenderToDemandAcceleratedRepaymentDuringPeriodOfPrincipalInterestSinkingFundOrRedemptionTermsOfLoansPayable

Text

label

Description of details of breaches which permitted lender to demand accelerated repayment during period of principal, interest, sinking fund, or redemption terms of loans payable

IFRS 7.19 Disclosure

documentation

The description of the details of breaches during the period of principal, interest, sinking fund or redemption terms of loans payable that permitted the lender to demand accelerated repayment.

ifrs-full

DescriptionOfDetailsOfDefaultsDuringPeriodOfPrincipalInterestSinkingFundOrRedemptionTermsOfLoansPayable

Text

label

Description of details of defaults during period of principal, interest, sinking fund, or redemption terms of loans payable

IFRS 7.18 a Disclosure

documentation

The description of details of defaults during the period of principal, interest, sinking fund or redemption terms of loans payable.

ifrs-full

DescriptionOfDifficultiesStructuredEntityExperiencedInFinancingItsActivities

Text

label

Description of difficulties structured entity experienced in financing its activities

IFRS 12.B26 f Example

documentation

The description of the difficulties that a structured entity has experienced in financing its activities.

ifrs-full

DescriptionOfDiscountRatesAppliedToCashFlowProjections

Percent

label

Discount rate applied to cash flow projections

IAS 36.134 d (v) Disclosure, IAS 36.134 e (v) Disclosure

documentation

The discount rate applied to cash flow projections for a cash-generating unit (group of units). [Refer: Total for all cash-generating units [member]]

ifrs-full

DescriptionOfDiscountRatesUsedInCurrentEstimateOfValueInUse

Percent

label

Discount rate used in current estimate of value in use

IAS 36.130 g Disclosure

documentation

The discount rate used in the current estimate of the present value of the future cash flows expected to be derived from an asset or cash-generating unit.

ifrs-full

DescriptionOfDiscountRatesUsedInPreviousEstimateOfValueInUse

Percent

label

Discount rate used in previous estimate of value in use

IAS 36.130 g Disclosure

documentation

The discount rate used in the previous estimate of the present value of the future cash flows expected to be derived from an asset or cash-generating unit.

ifrs-full

DescriptionOfEffectiveInterestRateDeterminedOnDateOfReclassification

Percent

label

Effective interest rate determined on date of reclassification for assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category

IFRS 7.12C a Disclosure

documentation

The effective interest rate for financial assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category as of the date of reclassification. [Refer: Financial assets]

ifrs-full

DescriptionOfEffectOfChangingBusinessModelForManagingFinancialAssetsOnFinancialStatements

Text

label

Description of effect of changing business model for managing financial assets on financial statements

IFRS 7.12B b Disclosure

documentation

The description of the effect on the financial statements of changing the entity’s business model for managing financial assets. [Refer: Financial assets]

ifrs-full

DescriptionOfEffectOfRegulatoryFrameworkOnPlan

Text

label

Description of effect of regulatory framework on plan

IAS 19.139 a (ii) Disclosure

documentation

The description of the effect of the regulatory framework on a defined benefit plan, such as the asset ceiling. [Refer: Defined benefit plans [domain]]

ifrs-full

DescriptionOfEstimateOfRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssets

Text

label

Description of estimate of range of undiscounted outcomes from contingent consideration arrangements and indemnification assets

IFRS 3.B64 g (iii) Disclosure

documentation

The description of the estimate of the range of undiscounted outcomes from contingent consideration arrangements and indemnification assets.

ifrs-full

DescriptionOfEventOrChangeInCircumstancesThatCausedRecognitionOfDeferredTaxBenefitsAcquiredInBusinessCombinationAfterAcquisitionDate

Text

label

Description of event or change in circumstances that caused recognition of deferred tax benefits acquired in business combination after acquisition date

IAS 12.81 k Disclosure

documentation

The description of the event or change in circumstances that caused the recognition of deferred tax benefits that were acquired in a business combination but not recognised until after the acquisition date. [Refer: Total for all business combinations [member]]

ifrs-full

DescriptionOfExistenceOfRestrictionsOnTitlePropertyPlantAndEquipment

Text

label

Description of existence of restrictions on title, property, plant and equipment

IAS 16.74 a Disclosure

documentation

The description of the existence of restrictions on the title of property, plant and equipment. [Refer: Property, plant and equipment]

ifrs-full

DescriptionOfExistenceOfThirdpartyCreditEnhancement

Text

label

Description of existence of third-party credit enhancement

IFRS 13.98 Disclosure

documentation

The description of the existence of third-party credit enhancement for liabilities measured at fair value and issued with an inseparable third-party credit enhancement. [Refer: At fair value [member]]

ifrs-full

DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations

Text block

label

Disclosure of expected impact of initial application of new standards or interpretations [text block]

IAS 8.30 b Disclosure

documentation

The disclosure of the known or reasonably estimable information relevant to assessing the possible impact that the application of a new IFRS, that has been issued but is not yet effective, will have.

ifrs-full

DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsAbstract

label

Disclosure of expected impact of initial application of new standards or interpretations [abstract]

ifrs-full

DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsLineItems

Line items

label

Disclosure of expected impact of initial application of new standards or interpretations [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsTable

Table

label

Disclosure of expected impact of initial application of new standards or interpretations [table]

IAS 8.30 b Disclosure

documentation

Schedule disclosing information related to the expected impact of the initial application of new standards or interpretations.

ifrs-full

DescriptionOfExpectedTimingOfOutflowsContingentLiabilitiesInBusinessCombination

Text

label

Description of expected timing of outflows, contingent liabilities in business combination

IFRS 3.B64 j Disclosure, IFRS 3.B67 c Disclosure

documentation

The description of the expected timing of outflows of economic benefits for contingent liabilities recognised in a business combination. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]]

ifrs-full

DescriptionOfExpectedTimingOfOutflowsOtherProvisions

Text

label

Description of expected timing of outflows, other provisions

IAS 37.85 a Disclosure

documentation

The description of the expected timing of outflows of economic benefits related to other provisions. [Refer: Other provisions]

ifrs-full

DescriptionOfExpectedVolatilityShareOptionsGranted

Percent

label

Expected volatility, share options granted

IFRS 2.47 a (i) Disclosure

documentation

The expected volatility of the share price used to calculate the fair value of the share options granted. Expected volatility is a measure of the amount by which a price is expected to fluctuate during a period. The measure of volatility used in option pricing models is the annualised standard deviation of the continuously compounded rates of return on the share over a period of time.

ifrs-full

DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits

Text

label

Description of expiry date of deductible temporary differences, unused tax losses and unused tax credits

IAS 12.81 e Disclosure

documentation

The description of the expiry date (if any) of deductible temporary differences, unused tax losses and unused tax credits for which no deferred tax asset is recognised in the statement of financial position. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]]

ifrs-full

DescriptionOfExplanationOfFactAndReasonsWhyRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssetsCannotBeEstimated

Text

label

Description of explanation of fact and reasons why range of outcomes from contingent consideration arrangements and indemnification assets cannot be estimated

IFRS 3.B64 g (iii) Disclosure

documentation

The description of the fact and reasons why the range of outcomes from contingent consideration arrangements and indemnification assets cannot be estimated.

ifrs-full

DescriptionOfExposuresToRisksThatAriseFromContractsWithinScopeOfIFRS17AndHowTheyArise

Text

label

Description of exposures to risks that arise from contracts within scope of IFRS 17 and how they arise

IFRS 17.124 a Disclosure

documentation

The description of the exposures to risks that arise from contracts within the scope of IFRS 17 and how they arise.

ifrs-full

DescriptionOfExposureToRisk

Text

label

Description of exposure to risk

IFRS 7.33 a Disclosure

documentation

The description of exposures to risks arising from financial instruments. [Refer: Classes of financial instruments [domain]]

ifrs-full

DescriptionOfExtentToWhichEntityCanBeLiableToMultiemployerOrStatePlanForOtherEntitiesObligations

Text

label

Description of extent to which entity can be liable to multi-employer or state plan for other entities’ obligations

IAS 19.148 b Disclosure

documentation

The description of the extent to which the entity can be liable for other entities’ obligations under the terms and conditions of a multi-employer or state defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]

ifrs-full

DescriptionOfExtentToWhichFairValueOfInvestmentPropertyIsBasedOnValuationByIndependentValuer

Text

label

Description of extent to which fair value of investment property is based on valuation by independent valuer

IAS 40.75 e Disclosure

documentation

The description of the extent to which the fair value of investment property (as measured or disclosed in the financial statements) is based on a valuation by an independent valuer who holds a recognised and relevant professional qualification and has recent experience in the location and category of the investment property being valued. [Refer: Investment property]

ifrs-full

DescriptionOfFactAndBasisOnWhichCarryingAmountsDeterminedUnderPreviousGAAPWereAllocatedIfEntityUsesExemptionInIFRS1D8Ab

Text

label

Description of fact and basis on which carrying amounts determined under previous GAAP were allocated if entity uses exemption in IFRS 1.D8A(b)

IFRS 1.31A Disclosure

documentation

The description of the fact and basis on which carrying amounts determined under previous GAAP were allocated if the entity applies the exemption in paragraph D8A(b) of IFRS 1 for oil and gas assets.

ifrs-full

DescriptionOfFactAndBasisOnWhichCarryingAmountsWereDeterminedIfEntityUsesExemptionInIFRS1D8B

Text

label

Description of fact and basis on which carrying amounts were determined under previous GAAP if entity uses exemption in IFRS 1.D8B

IFRS 1.31B Disclosure

documentation

The description of the fact and basis on which carrying amounts were determined under previous GAAP if the entity applies the exemption in paragraph D8B of IFRS 1 for operations subject to rate regulation.

ifrs-full

DescriptionOfFactAndReasonsWhyMaximumExposureToLossFromInterestsInStructuredEntitiesCannotBeQuantified

Text

label

Description of fact and reasons why maximum exposure to loss from interests in structured entities cannot be quantified

IFRS 12.29 c Disclosure

documentation

The description of the fact and reasons why the entity cannot quantify its maximum exposure to loss from its interests in structured entities. [Refer: Maximum exposure to loss from interests in structured entities; Total for all unconsolidated structured entities [member]]

ifrs-full

DescriptionOfFactAndReasonWhyEntitysExposureToRiskArisingFromContractsWithinScopeOfIFRS17AtEndOfReportingPeriodIsNotRepresentativeOfItsExposureDuringPeriod

Text

label

Description of fact and reason why entity’s exposure to risk arising from contracts within scope of IFRS 17 at end of reporting period is not representative of its exposure during period

IFRS 17.123 Disclosure

documentation

The description of the fact and the reason why the entity’s exposure to risk arising from contracts within the scope of IFRS 17 at the end of the reporting period is not representative of its exposure during the period.

ifrs-full

DescriptionOfFactAndReasonWhySensitivityAnalysisAreUnrepresentative

Text

label

Description of fact and reason why sensitivity analyses are unrepresentative

IFRS 7.42 Disclosure

documentation

The description of the fact and reason why sensitivity analyses are unrepresentative of risks inherent in financial instruments (for example, because the year-end exposure does not reflect the exposure during the year). [Refer: Classes of financial instruments [domain]]

ifrs-full

DescriptionOfFactAndReasonWhyVolumeOfHedgingRelationshipsToWhichExemptionInIFRS723CAppliesIsUnrepresentativeOfNormalVolumes

Text

label

Description of fact and reason why volume of hedging relationships to which exemption in IFRS 7.23C applies is unrepresentative of normal volumes

IFRS 7.24D Disclosure

documentation

The description of the fact and reason why the volume of the hedging relationships to which the exemption in paragraph 23C of IFRS 7 applies is unrepresentative of the normal volumes.

ifrs-full

DescriptionOfFactorsThatMakeUpGoodwillRecognised

Text

label

Description of factors that make up goodwill recognised

IFRS 3.B64 e Disclosure

documentation

The qualitative description of the factors that make up the goodwill recognised, such as expected synergies from combining operations of the acquiree and the acquirer, intangible assets that do not qualify for separate recognition or other factors. [Refer: Goodwill]

ifrs-full

DescriptionOfFactThatAmountOfChangeInAccountingEstimateIsImpracticable

Text block

label

Description of fact that estimating amount of change in accounting estimate is impracticable [text block]

IAS 8.40 Disclosure

documentation

The description of the fact that the amount of the effect in future periods due to changes in accounting estimates is not disclosed because estimating it is impracticable.

ifrs-full

DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyAssets

Text

label

Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, assets

IFRS 13.93 h (ii) Disclosure

documentation

The description of the fact that changing one or more unobservable inputs for the fair value measurement of assets to reflect reasonably possible alternative assumptions would change fair value significantly.

ifrs-full

DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyEntitysOwnEquityInstruments

Text

label

Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, entity’s own equity instruments

IFRS 13.93 h (ii) Disclosure

documentation

The description of the fact that changing one or more unobservable inputs for the fair value measurement of the entity’s own equity instruments to reflect reasonably possible alternative assumptions would change the fair value significantly. [Refer: Classes of entity’s own equity instruments [domain]]

ifrs-full

DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyLiabilities

Text

label

Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, liabilities

IFRS 13.93 h (ii) Disclosure

documentation

The description of the fact that changing one or more unobservable inputs for the fair value measurement of liabilities to reflect reasonably possible alternative assumptions would change the fair value significantly.

ifrs-full

DescriptionOfFactThatEntityDoesNotHaveLegalOrConstructiveObligationToNegativeNetAssetsTransitionFromProportionateConsolidationToEquityMethod

Text

label

Description of fact that entity does not have legal or constructive obligation to negative net assets, transition from proportionate consolidation to equity method

IFRS 11.C4 Disclosure

documentation

The description of the fact that the entity does not have a legal or constructive obligation in relation to the negative net assets, if aggregating all previously proportionately consolidated assets and liabilities on transition from proportionate consolidation to equity method results in negative net assets.

ifrs-full

DescriptionOfFactThatHighestAndBestUseOfNonfinancialAssetDiffersFromCurrentUse

Text

label

Description of fact that highest and best use of non-financial asset differs from current use

IFRS 13.93 i Disclosure

documentation

The description of the fact that the use of a non-financial asset that would maximise the value of the asset or the group of assets and liabilities (for example, a business) within which the asset would be used differs from its current use.

ifrs-full

DescriptionOfFactThatImpactIsNotKnownOrReasonablyEstimable

Text

label

Description of fact that impact of initial application of new IFRS is not known or reasonably estimable

IAS 8.31 e (ii) Example

documentation

The description of the fact that the impact of the initial application of a new IFRS is not known or reasonably estimable. [Refer: IFRSs [member]]

ifrs-full

DescriptionOfFactThatMultiemployerPlanIsDefinedBenefitPlan

Text

label

Description of fact that multi-employer or state plan is defined benefit plan

IAS 19.148 d (i) Disclosure

documentation

The description of the fact that a multi-employer or state plan is a defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]

ifrs-full

DescriptionOfFactThatNewOrAmendedIFRSStandardIsAppliedEarly

Text

label

Description of fact that new or amended IFRS Standard is applied early

Expiry date 2026-01-01 IAS 1.139U Disclosure, Expiry date 2025-01-01 IAS 1.139V Disclosure, Expiry date 2025-01-01 IFRS 17.C1 Disclosure

documentation

The description of the fact that a new or amended IFRS Standard is applied earlier than its effective date.

ifrs-full

DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument

Text

label

Description of financial instruments designated as hedging instruments

Expired 2023-01-01 IFRS 7.22 b Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The description of financial instruments designated as hedging instruments. Hedging instruments are designated derivatives or (for a hedge of the risk of changes in foreign currency exchange rates only) designated non-derivative financial assets or non-derivative financial liabilities whose fair value or cash flows are expected to offset changes in the fair value or cash flows of a designated hedged item. [Refer: Derivatives [member]; Derivative financial assets; Derivative financial liabilities; Classes of financial instruments [domain]; Financial assets]

ifrs-full

DescriptionOfFinancialInstrumentsTheirCarryingAmountAndExplanationOfWhyFairValueCannotBeMeasuredReliably

Text

label

Description of financial instruments, their carrying amount, and explanation of why fair value cannot be measured reliably

Expired 2023-01-01 IFRS 7.30 b Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The description of financial instruments, their carrying amount and an explanation of why fair value cannot be measured reliably for financial instruments for which disclosures of fair value are not required. [Refer: Classes of financial instruments [domain]]

ifrs-full

DescriptionOfFinancialRiskManagementRelatedToAgriculturalActivity

Text

label

Description of financial risk management related to agricultural activity

IAS 41.49 c Disclosure

documentation

The description of financial risk management related to agricultural activity.

ifrs-full

DescriptionOfForecastTransactionHedgeAccountingPreviouslyUsedButNoLongerExpectedToOccur

Text

label

Description of forecast transactions for which hedge accounting had been used in previous period but which are no longer expected to occur

IFRS 7.23F Disclosure

documentation

The description of forecast transactions for which hedge accounting had previously been used but which are no longer expected to occur.

ifrs-full

DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsAssets

Text

label

Description of frequency and methods for testing procedures of pricing models, assets

IFRS 13.93 g Example, IFRS 13.IE65 b Example

documentation

The description of the frequency and methods for calibration, back testing and other testing procedures of fair value measurement pricing models for assets.

ifrs-full

DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsEntitysOwnEquityInstruments

Text

label

Description of frequency and methods for testing procedures of pricing models, entity's own equity instruments

IFRS 13.93 g Example, IFRS 13.IE65 b Example

documentation

The description of the frequency and methods for calibration, back testing and other testing procedures of fair value measurement pricing models for the entity’s own equity instruments. [Refer: Classes of entity’s own equity instruments [domain]]

ifrs-full

DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsLiabilities

Text

label

Description of frequency and methods for testing procedures of pricing models, liabilities

IFRS 13.93 g Example, IFRS 13.IE65 b Example

documentation

The description of the frequency and methods for calibration, back testing and other testing procedures of fair value measurement pricing models for liabilities.

ifrs-full

DescriptionOfFullyAmortisedIntangibleAssets

Text

label

Description of fully amortised intangible assets

IAS 38.128 a Example

documentation

The description of fully amortised intangible assets that are still in use. [Refer: Intangible assets other than goodwill]

ifrs-full

DescriptionOfFunctionalCurrency

Text

label

Description of functional currency

IAS 21.53 Disclosure, IAS 21.57 c Disclosure

documentation

The description of the currency of the primary economic environment in which the entity operates.

ifrs-full

DescriptionOfFundingArrangementsAndFundingPolicyThatAffectFutureContributions

Text

label

Description of funding arrangements and funding policy that affect future contributions

IAS 19.147 a Disclosure, IAS 19.148 a Disclosure

documentation

The description of funding arrangements and the funding policy that affect future contributions to defined benefit plans. [Refer: Defined benefit plans [domain]]

ifrs-full

DescriptionOfFundingPolicy

Text

label

Description of funding policy

IAS 26.35 c Disclosure

documentation

The description of the policy for the transfer of assets to an entity (the fund) separate from the employer’s entity to meet future obligations for the payment of retirement benefits.

ifrs-full

DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresAssets

Text

label

Description of group within entity that decides entity’s valuation policies and procedures, assets

IFRS 13.93 g Example, IFRS 13.IE65 a (i) Example

documentation

The description of the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for assets.

ifrs-full

DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresEntitysOwnEquityInstruments

Text

label

Description of group within entity that decides entity’s valuation policies and procedures, entity’s own equity instruments

IFRS 13.93 g Example, IFRS 13.IE65 a (i) Example

documentation

The description of the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for the entity’s own equity instruments.

ifrs-full

DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresLiabilities

Text

label

Description of group within entity that decides entity’s valuation policies and procedures, liabilities

IFRS 13.93 g Example, IFRS 13.IE65 a (i) Example

documentation

The description of the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for liabilities.

ifrs-full

DescriptionOfGrowthRateUsedToExtrapolateCashFlowProjections

Percent

label

Growth rate used to extrapolate cash flow projections

IAS 36.134 d (iv) Disclosure, IAS 36.134 e (iv) Disclosure

documentation

The growth rate used to extrapolate cash flow projections beyond the period covered by the most recent budgets/forecasts for a cash-generating unit (group of units). [Refer: Total for all cash-generating units [member]]

ifrs-full

DescriptionOfHedgingInstrumentsUsedToHedgeRiskExposuresAndHowTheyAreUsed

Text

label

Description of hedging instruments used to hedge risk exposures and how they are used

IFRS 7.22B a Disclosure

documentation

The description of hedging instruments used to hedge risk exposures and how they are used. [Refer: Hedging instruments [domain]]

ifrs-full

DescriptionOfHistoricalInformationAboutCounterpartyDefaultRates

Text

label

Description of historical information about counterparty default rates

Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG23 c Example

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The description of historical information about default rates of the party to the transaction other than the entity.

ifrs-full

DescriptionOfHowAcquirerObtainedControlOfAcquiree

Text

label

Description of how acquirer obtained control of acquiree

IFRS 3.B64 d Disclosure

documentation

The description of how the acquirer obtained the power to govern the financial and operating policies of the acquiree so as to obtain benefits from its activities.

ifrs-full

DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedAssets

Text

label

Description of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated, assets

IFRS 13.93 h (ii) Disclosure

documentation

The description of how the effect on fair value measurement of assets due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated.

ifrs-full

DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedEntitysOwnEquityInstruments

Text

label

Description of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated, entity’s own equity instruments

IFRS 13.93 h (ii) Disclosure

documentation

The description of how the effect on fair value measurement of the entity’s own equity instruments due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated. [Refer: Classes of entity’s own equity instruments [domain]]

ifrs-full

DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedLiabilities

Text

label

Description of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated, liabilities

IFRS 13.93 h (ii) Disclosure

documentation

The description of how the effect on the fair value measurement of liabilities due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated.

ifrs-full

DescriptionOfHowEntityDeterminedMaximumEconomicBenefitAvailable

Text

label

Description of how entity determined maximum economic benefit available

IAS 19.141 c (iv) Disclosure

documentation

The description of how the entity determined the maximum economic benefit available in relation to a defined benefit plan, i.e. whether those benefits would be in the form of refunds, reductions in future contributions or a combination of both. [Refer: Defined benefit plans [domain]]

ifrs-full

DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13Assets

Text

label

Description of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, assets

IFRS 13.93 g Example, IFRS 13.IE65 d Example

documentation

The description of how the entity determined that third-party information, such as broker quotes or pricing services, used in the fair value measurement of assets, was developed in accordance with IFRS 13.

ifrs-full

DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13EntitysOwnEquityInstruments

Text

label

Description of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, entity’s own equity instruments

IFRS 13.93 g Example, IFRS 13.IE65 d Example

documentation

The description of how the entity determined that third-party information, such as broker quotes or pricing services, used in the fair value measurement of the entity’s own equity instruments was developed in accordance with IFRS 13. [Refer: Classes of entity’s own equity instruments [domain]]

ifrs-full

DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13Liabilities

Text

label

Description of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, liabilities

IFRS 13.93 g Example, IFRS 13.IE65 d Example

documentation

The description of how the entity determined that third-party information, such as broker quotes or pricing services, used in the fair value measurement of liabilities, was developed in accordance with IFRS 13.

ifrs-full

DescriptionOfHowEntityDeterminedWhichStructuredEntitiesItSponsored

Text

label

Description of how entity determined which structured entities it sponsored

IFRS 12.27 a Disclosure

documentation

The description of how the entity has determined which structured entities it has sponsored.

ifrs-full

DescriptionOfHowEntityDeterminesConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17

Text

label

Description of how entity determines concentrations of risk that arises from contracts within scope of IFRS 17

IFRS 17.127 Disclosure

documentation

The description of how the entity determines the concentrations of risk that arises from contracts within the scope of IFRS 17.

ifrs-full

DescriptionOfHowEntityDeterminesEconomicRelationshipBetweenHedgedItemAndHedgingInstrumentForPurposeOfAssessingHedgeEffectiveness

Text

label

Description of how entity determines economic relationship between hedged item and hedging instrument for purpose of assessing hedge effectiveness

IFRS 7.22B b Disclosure

documentation

The description of how the entity determines the economic relationship between the hedged item and the hedging instrument for the purpose of assessing the hedge effectiveness. Hedge effectiveness is the extent to which changes in the fair value or the cash flows of the hedging instrument offset changes in the fair value or the cash flows of the hedged item. [Refer: Hedging instruments [domain]; Hedged items [domain]]

ifrs-full

DescriptionOfHowEntityEstablishesHedgeRatioAndWhatSourcesOfHedgeIneffectivenessAre

Text

label

Description of how entity establishes hedge ratio and what sources of hedge ineffectiveness are

IFRS 7.22B c Disclosure

documentation

The description of how the entity establishes the hedge ratio and what are the sources of hedge ineffectiveness. Hedge ratio is the relationship between the quantity of the hedging instrument and the quantity of the hedged item in terms of their relative weighting. [Refer: Gain (loss) on hedge ineffectiveness]

ifrs-full

DescriptionOfHowEntityIsManagingProcessToTransitionToAlternativeBenchmarkRatesForHedgingRelationships

Text

label

Description of how entity is managing process to transition to alternative benchmark rates for hedging relationships

IFRS 7.24H c Disclosure

documentation

The description of how the entity is managing the process to transition to alternative benchmark rates for hedging relationships.

ifrs-full

DescriptionOfHowEntityManagesLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17

Text

label

Description of how entity manages liquidity risk that arises from contracts within scope of IFRS 17

IFRS 17.132 a Disclosure

documentation

The description of how the entity manages the liquidity risk that arises from contracts within the scope of IFRS 17. [Refer: Liquidity risk [member]]

ifrs-full

DescriptionOfHowEntityReflectsItsRiskManagementStrategyByUsingHedgeAccountingAndDesignatingHedgingRelationshipsThatItFrequentlyResets

Text

label

Description of how entity reflects its risk management strategy by using hedge accounting and designating hedging relationships that it frequently resets

IFRS 7.23C b (ii) Disclosure

documentation

The description of how the entity reflects its risk management strategy by using hedge accounting and designating hedging relationships that it frequently resets.

ifrs-full

DescriptionOfHowForwardlookingInformationHasBeenIncorporatedIntoDeterminationOfExpectedCreditLosses

Text

label

Description of how forward-looking information has been incorporated into determination of expected credit losses

IFRS 7.35G b Disclosure

documentation

The description of how forward-looking information has been incorporated into the determination of expected credit losses, including the use of macroeconomic information.

ifrs-full

DescriptionOfHowFutureRecoveryOrReversalOfRegulatoryDeferralAccountBalancesIsAffectedByRisksAndUncertainty

Text

label

Description of how future recovery or reversal of regulatory deferral account balances is affected by risks and uncertainty

IFRS 14.30 c Disclosure

documentation

The description of how the future recovery or reversal of regulatory deferral account balances is affected by risks and uncertainty. [Refer: Regulatory deferral account balances [domain]]

ifrs-full

DescriptionOfHowIssueCostsNotRecognisedAsExpenseWereRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

Text

label

Description of how issue costs not recognised as expense were recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination

IFRS 3.B64 m Disclosure

documentation

The description of how issue costs not recognised as an expense were recognised for transactions recognised separately from the acquisition of assets and assumption of liabilities in business combinations. [Refer: Total for all business combinations [member]]

ifrs-full

DescriptionOfHowManagementDeterminesConcentrations

Text

label

Description of how management determines concentrations

IFRS 7.B8 a Disclosure

documentation

The description of how management determines concentrations of risks arising from financial instruments. [Refer: Classes of financial instruments [domain]]

ifrs-full

DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueAssets

Text

label

Description of how third-party information was taken into account when measuring fair value, assets

IFRS 13.92 Example, IFRS 13.IE64 b Example

documentation

The description of how third-party information, such as broker quotes, pricing services, net asset values and relevant market data, was taken into account when measuring the fair value of assets.

ifrs-full

DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueEntitysOwnEquityInstruments

Text

label

Description of how third-party information was taken into account when measuring fair value, entity’s own equity instruments

IFRS 13.92 Example, IFRS 13.IE64 b Example

documentation

The description of how third-party information, such as broker quotes, pricing services, net asset values and relevant market data, was taken into account when measuring the fair value of the entity’s own equity instruments. [Refer: Classes of entity’s own equity instruments [domain]]

ifrs-full

DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueLiabilities

Text

label

Description of how third-party information was taken into account when measuring fair value, liabilities

IFRS 13.92 Example, IFRS 13.IE64 b Example

documentation

The description of how third-party information, such as broker quotes, pricing services, net asset values and relevant market data, was taken into account when measuring the fair value of liabilities.

ifrs-full

DescriptionOfIdentificationOfFinancialStatementsToWhichSeparateFinancialStatementsRelate

Text

label

Description of identification of financial statements to which separate financial statements relate

IAS 27.17 Disclosure

documentation

The description of the identity of financial statements to which separate financial statements relate.

ifrs-full

DescriptionOfIdentityOfRateRegulators

Text

label

Description of identity of rate regulator(s)

IFRS 14.30 b Disclosure

documentation

The description of the identity of the rate regulator(s). A rate regulator is an authorised body that is empowered by statute or regulation to establish the rate or a range of rates that bind an entity. The rate regulator may be a third-party body or a related party of the entity, including the entity’s own governing board, if that body is required by statute or regulation to set rates both in the interest of the customers and to ensure the overall financial viability of the entity.

ifrs-full

DescriptionOfImpactOfRateRegulationOnCurrentAndDeferredTax

Text

label

Description of impact of rate regulation on current and deferred tax

IFRS 14.34 Disclosure

documentation

The description of the impact of the rate regulation on the current and deferred tax. Rate regulation is a framework for establishing the prices that can be charged to customers for goods or services and that framework is subject to oversight and/or approval by a rate regulator.

ifrs-full

DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan

Text

label

Description of information about surplus or deficit of multi-employer or state plan

IAS 19.148 d (iv) Disclosure

documentation

The description of available information about a surplus or deficit in a multi-employer or state plan that may affect the amount of future contributions. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]

ifrs-full

DescriptionOfInformationWhereFairValueDisclosuresNotRequired

Text

label

Description of fact that fair value information has not been disclosed because fair value of instruments cannot be measured reliably

Expired 2023-01-01 IFRS 7.30 a Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The description of the fact that fair value information has not been disclosed because the fair value of instruments cannot be measured reliably.

ifrs-full

DescriptionOfInitialApplicationOfStandardsOrInterpretations

Text block

label

Disclosure of initial application of standards or interpretations [text block]

IAS 8.28 Disclosure

documentation

The disclosure of the initial application of an IFRS. [Refer: IFRSs [member]]

ifrs-full

DescriptionOfInputsToOptionPricingModelShareOptionsGranted

Text

label

Description of inputs to option pricing model, share options granted

IFRS 2.47 a (i) Disclosure

documentation

The description of inputs to the option pricing model for share options granted. [Refer: Option pricing model [member]]

ifrs-full

DescriptionOfInputsUsedInFairValueMeasurementAssets

Text

label

Description of inputs used in fair value measurement, assets

IFRS 13.93 d Disclosure

documentation

The description of inputs used in the fair value measurement of assets. Inputs are the assumptions that market participants would use when pricing the asset, including assumptions about risk such as the risk inherent in a particular valuation technique used to measure fair value (such as a pricing model) and the risk inherent in the inputs to the valuation technique.

ifrs-full

DescriptionOfInputsUsedInFairValueMeasurementEntitysOwnEquityInstruments

Text

label

Description of inputs used in fair value measurement, entity’s own equity instruments

IFRS 13.93 d Disclosure

documentation

The description of inputs used in the fair value measurement of the entity’s own equity instruments. Inputs are the assumptions that market participants would use when pricing the entity’s own equity instrument, including assumptions about risk such as the risk inherent in a particular valuation technique used to measure fair value (such as a pricing model) and the risk inherent in the inputs to the valuation technique.

ifrs-full

DescriptionOfInputsUsedInFairValueMeasurementLiabilities

Text

label

Description of inputs used in fair value measurement, liabilities

IFRS 13.93 d Disclosure

documentation

The description of inputs used in the fair value measurement of liabilities. Inputs are the assumptions that market participants would use when pricing the liability, including assumptions about risk such as the risk inherent in a particular valuation technique used to measure fair value (such as a pricing model) and the risk inherent in the inputs to the valuation technique.

ifrs-full

DescriptionOfIntentionsToProvideSupportToStructuredEntity

Text

label

Description of intentions to provide support to structured entity

IFRS 12.17 Disclosure, IFRS 12.31 Disclosure

documentation

The description of the entity’s current intentions to provide financial or other support to a structured entity, including intentions to assist the structured entity in obtaining financial support.

ifrs-full

DescriptionOfInternalCreditRatingsProcess

Text

label

Description of internal credit ratings process

Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG25 a Example, Expired 2023-01-01 IFRS 7.IG25 b Example

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The description of the entity’s process for internal credit ratings. [Refer: Total for all internal credit grades [member]]

ifrs-full

DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsAssets

Text

label

Description of internal reporting procedures for discussing and assessing fair value measurements, assets

IFRS 13.93 g Example, IFRS 13.IE65 a (iii) Example

documentation

The description of the internal reporting procedures in place (for example, whether and, if so, how, pricing, risk management or audit committees discuss and assess the fair value measurements) for the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for assets.

ifrs-full

DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsEntitysOwnEquityInstruments

Text

label

Description of internal reporting procedures for discussing and assessing fair value measurements, entity’s own equity instruments

IFRS 13.93 g Example, IFRS 13.IE65 a (iii) Example

documentation

The description of the internal reporting procedures in place (for example, whether and, if so, how, pricing, risk management or audit committees discuss and assess the fair value measurements) for the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for the entity’s own equity instruments. [Refer: Classes of entity’s own equity instruments [domain]]

ifrs-full

DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsLiabilities

Text

label

Description of internal reporting procedures for discussing and assessing fair value measurements, liabilities

IFRS 13.93 g Example, IFRS 13.IE65 a (iii) Example

documentation

The description of the internal reporting procedures in place (for example, whether and, if so, how, pricing, risk management or audit committees discuss and assess the fair value measurements) for the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for liabilities.

ifrs-full

DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementAssets

Text

label

Description of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, assets

IFRS 13.93 h (i) Disclosure

documentation

The description of the interrelationships between unobservable inputs and of how they might magnify or mitigate the effect of changes in the unobservable inputs on the fair value measurement of assets. [Refer: Disclosure of significant unobservable inputs used in fair value measurement of assets [text block]]

ifrs-full

DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementEntitysOwnEquityInstruments

Text

label

Description of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, entity’s own equity instruments

IFRS 13.93 h (i) Disclosure

documentation

The description of the interrelationships between unobservable inputs and of how they might magnify or mitigate the effect of changes in the unobservable inputs on the fair value measurement of the entity’s own equity instruments. [Refer: Disclosure of significant unobservable inputs used in fair value measurement of equity [text block]]

ifrs-full

DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementLiabilities

Text

label

Description of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, liabilities

IFRS 13.93 h (i) Disclosure

documentation

The description of the interrelationships between unobservable inputs and of how they might magnify or mitigate the effect of changes in the unobservable inputs on the fair value measurement of liabilities. [Refer: Disclosure of significant unobservable inputs used in fair value measurement of liabilities [text block]]

ifrs-full

DescriptionOfInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModel

Text

label

Description of investment property, at cost or in accordance with IFRS 16 within fair value model

IAS 40.78 a Disclosure

documentation

The description of investment property measured at cost or in accordance with IFRS 16 within the fair value model, because the entity cannot measure the fair value reliably. [Refer: Investment property]

ifrs-full

DescriptionOfInvestmentPropertyWhereFairValueInformationIsUnreliableCostModel

Text

label

Description of investment property where fair value information is unreliable, cost model

IAS 40.79 e (i) Disclosure

documentation

The description of investment property accounted for using the cost model for which the entity cannot measure the fair value reliably. [Refer: Investment property]

ifrs-full

DescriptionOfInvestmentsInEquityDesignatedAsMeasuredAtFairThroughOtherComprehensiveIncome

Text

label

Description of investments in equity instruments designated at fair value through other comprehensive income

IFRS 7.11A a Disclosure

documentation

The description of the investments in equity instruments that have been designated at fair value through other comprehensive income. [Refer: Other comprehensive income]

ifrs-full

DescriptionOfJudgementsAndChangesInJudgementsThatSignificantlyAffectDeterminationOfAmountAndTimingOfRevenueFromContractsWithCustomers

Text

label

Description of judgements, and changes in judgements, that significantly affect determination of amount and timing of revenue from contracts with customers

IFRS 15.123 Disclosure

documentation

The description of the judgements, and changes in the judgements, that significantly affect the determination of the amount and timing of revenue from contracts with customers. [Refer: Revenue from contracts with customers]

ifrs-full

DescriptionOfJudgementsMadeByManagementInApplyingAggregationCriteriaForOperatingSegments

Text

label

Description of judgements made by management in applying aggregation criteria for operating segments

IFRS 8.22 aa Disclosure

documentation

The description of judgements made by the management in applying the aggregation criteria for operating segments. [Refer: Operating segments [member]]

ifrs-full

DescriptionOfJudgementsMadeInDeterminingAmountOfCostsToObtainOrFulfilContractsWithCustomers

Text

label

Description of judgements made in determining amount of costs to obtain or fulfil contracts with customers

IFRS 15.127 a Disclosure

documentation

The description of the judgements made in determining the amount of the costs to obtain or fulfil contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers]

ifrs-full

DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate

Text

label

Description of justification for using growth rate that exceeds long-term average growth rate

IAS 36.134 d (iv) Disclosure

documentation

The description of the justification for using any growth rate to extrapolate cash flow projections that exceeds the long-term average growth rate for the products, industries or country (countries) in which the entity operates, or for the market to which a cash-generating unit (group of units) is dedicated. [Refer: Total for all cash-generating units [member]]

ifrs-full

DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections

Text

label

Description of key assumptions on which management has based cash flow projections

IAS 36.134 d (i) Disclosure, IAS 36.135 c Disclosure

documentation

The description of key assumptions on which management has based its cash flow projections for the period covered by the most recent budgets/forecasts for a cash-generating unit (group of units). Key assumptions are those to which the unit’s (group of units’) recoverable amount is most sensitive. [Refer: Total for all cash-generating units [member]]

ifrs-full

DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal

Text

label

Description of key assumptions on which management has based determination of fair value less costs of disposal

IAS 36.130 f (iii) Disclosure, IAS 36.134 e (i) Disclosure

documentation

The description of key assumptions on which management has based its determination of fair value less costs of disposal for a cash-generating unit (group of units). Key assumptions are those to which the unit’s (group of units’) recoverable amount is most sensitive. [Refer: Total for all cash-generating units [member]]

ifrs-full

DescriptionOfLevelOfFairValueHierarchyWithinWhichFairValueMeasurementIsCategorised

Text

label

Description of level of fair value hierarchy within which fair value measurement is categorised

IAS 36.130 f (i) Disclosure, IAS 36.134 e (iiA) Disclosure

documentation

The description of the level of the fair value hierarchy within which the fair value measurement is categorised in its entirety (without giving regard to the observability of “costs of disposal”) for a cash-generating unit (“group of units”). [Refer: Total for all cash-generating units [member]]

ifrs-full

DescriptionOfLimitationsOfMethodsUsedInPreparingSensitivityAnalysisForActuarialAssumptions

Text

label

Description of limitations of methods used in preparing sensitivity analysis for actuarial assumptions

IAS 19.145 b Disclosure

documentation

The description of the limitations of the methods used in preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [domain]]

ifrs-full

DescriptionOfLineItemInStatementOfComprehensiveIncomeInWhichGainOrLossAsResultOfRemeasuringToFairValueEquityInterestIsRecognised

Text

label

Description of line item of statement of comprehensive income in which gain or loss as result of remeasuring to fair value equity interest is recognised

IFRS 3.B64 p (ii) Disclosure

documentation

The description of the line item of the statement of comprehensive income in which the gain or loss is recognised as a result of remeasuring to fair value the equity interest in the acquiree held by the acquirer before the business combination. [Refer: Total for all business combinations [member]]

ifrs-full

DescriptionOfLineItemInStatementOfComprehensiveIncomeThatIncludesReclassificationAdjustments

Text

label

Description of line item in statement of comprehensive income that includes reclassification adjustments

IFRS 7.24C b (v) Disclosure

documentation

The description of the line item in the statement of comprehensive income that includes the reclassification adjustments. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods.

ifrs-full

DescriptionOfLineItemInStatementOfComprehensiveIncomeThatIncludesRecognisedHedgeIneffectiveness

Text

label

Description of line item in statement of comprehensive income that includes recognised hedge ineffectiveness

IFRS 7.24C a (ii) Disclosure, IFRS 7.24C b (iii) Disclosure

documentation

The description of the line item in the statement of comprehensive income that includes the recognised hedge ineffectiveness. [Refer: Gain (loss) on hedge ineffectiveness]

ifrs-full

DescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgedItem

Text

label

Description of line item in statement of financial position that includes hedged item

IFRS 7.24B a (iii) Disclosure

documentation

The description of the line item in the statement of financial position that includes the hedged item. [Refer: Hedged items [domain]]

ifrs-full

DescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgingInstrument

Text

label

Description of line item in statement of financial position that includes hedging instrument

IFRS 7.24A b Disclosure

documentation

The description of the line item in the statement of financial position that includes the hedging instrument. [Refer: Hedging instruments [domain]]

ifrs-full

DescriptionOfLineItemsForAcquisitionRelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

Text

label

Description of line items in statement of comprehensive income for amounts of acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination

IFRS 3.B64 m Disclosure

documentation

The description of line items in the statement of comprehensive income for amounts of acquisition-related costs recognised as expense for transactions recognised separately from the acquisition of assets and assumption of liabilities in business combinations. [Refer: Total for all business combinations [member]; Acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination]

ifrs-full

DescriptionOfLineItemsInFinancialStatementsForAmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

Text

label

Description of line items in financial statements for amounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination

IFRS 3.B64 l (iii) Disclosure

documentation

The description of the line items in the financial statements where amounts recognised for transactions recognised separately from the acquisition of assets and assumption of liabilities in business combinations are included. [Refer: Total for all business combinations [member]; Amounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination]

ifrs-full

DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementAssets

Text

label

Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, assets

IFRS 13.93 e (ii) Disclosure

documentation

The description of the line item(s) in other comprehensive income in which the gains (losses) during the period for assets measured at fair value are recognised. [Refer: At fair value [member]; Other comprehensive income]

ifrs-full

DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementEntitysOwnEquityInstruments

Text

label

Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, entity’s own equity instruments

IFRS 13.93 e (ii) Disclosure

documentation

The description of the line item(s) in other comprehensive income in which the gains (losses) during the period for the entity’s own equity instruments measured at fair value are recognised. [Refer: At fair value [member]; Classes of entity’s own equity instruments [domain]; Other comprehensive income]

ifrs-full

DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementLiabilities

Text

label

Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, liabilities

IFRS 13.93 e (ii) Disclosure

documentation

The description of the line item(s) in other comprehensive income in which the gains (losses) during the period for liabilities measured at fair value are recognised. [Refer: At fair value [member]; Other comprehensive income]

ifrs-full

DescriptionOfLineItemsInProfitOrLossInWhichGainLossOnCessationOfConsolidationOfSubsidiariesIsRecognised

Text

label

Description of line item(s) in profit or loss in which gain (loss) on cessation of consolidation of subsidiaries is recognised

IFRS 12.9B c Disclosure

documentation

The description of line item(s) in profit or loss in which gain (loss) on cessation of consolidation of subsidiaries due to change of investment entity status is recognised. [Refer: Disclosure of investment entities [text block]; Total for all subsidiaries [member]]

ifrs-full

DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementAssets

Text

label

Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, assets

IFRS 13.93 e (i) Disclosure

documentation

The description of the line item(s) in profit or loss in which the gains (losses) during the period for assets measured at fair value are recognised. [Refer: At fair value [member]]

ifrs-full

DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementEntitysOwnEquityInstruments

Text

label

Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, entity’s own equity instruments

IFRS 13.93 e (i) Disclosure

documentation

The description of the line item(s) in profit or loss in which the gains (losses) during the period for the entity’s own equity instruments measured at fair value are recognised. [Refer: Classes of entity’s own equity instruments [domain]]

ifrs-full

DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementLiabilities

Text

label

Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, liabilities

IFRS 13.93 e (i) Disclosure

documentation

The description of the line item(s) in profit or loss in which the gains (losses) during the period for liabilities measured at fair value are recognised. [Refer: At fair value [member]]

ifrs-full

DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForAssetsHeldAtEndOfPeriodAreRecognisedFairValueMeasurement

Text

label

Description of line items in profit or loss where gains (losses) attributable to change in unrealised gains or losses for assets held at end of period are recognised, fair value measurement

IFRS 13.93 f Disclosure

documentation

The description of the line item(s) in profit or loss in which gains (losses) for the period recognised in profit or loss are reported for assets measured at fair value that are attributable to the change in unrealised gains (losses) relating to those assets held at the end of the reporting period. [Refer: At fair value [member]]

ifrs-full

DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForEntitysOwnEquityInstrumentsHeldAtEndOfPeriodAreRecognisedFairValueMeasurement

Text

label

Description of line items in profit or loss where gains (losses) attributable to change in unrealised gains or losses for entity’s own equity instruments held at end of period are recognised, fair value measurement

IFRS 13.93 f Disclosure

documentation

The description of the line item(s) in profit or loss in which gains (losses) for the period recognised in profit or loss are reported for the entity’s own equity instruments measured at fair value that are attributable to the change in unrealised gains or losses relating to those instruments held at the end of the reporting period. [Refer: At fair value [member]; Classes of entity’s own equity instruments [domain]]

ifrs-full

DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForLiabilitiesHeldAtEndOfPeriodAreRecognisedFairValueMeasurement

Text

label

Description of line items in profit or loss where gains (losses) attributable to change in unrealised gains or losses for liabilities held at end of period are recognised, fair value measurement

IFRS 13.93 f Disclosure

documentation

The description of the line item(s) in profit or loss in which gains (losses) for the period recognised in profit or loss are reported for liabilities measured at fair value that are attributable to the change in unrealised gains (losses) relating to those liabilities held at the end of the reporting period. [Refer: At fair value [member]]

ifrs-full

DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreIncluded

Text

label

Description of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are included

IAS 36.126 a Disclosure

documentation

The description of line item(s) of the statement of comprehensive income in which impairment losses recognised in profit or loss are included. [Refer: Impairment loss (reversal of impairment loss) recognised in profit or loss]

ifrs-full

DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreReversed

Text

label

Description of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are reversed

IAS 36.126 b Disclosure

documentation

The description of line item(s) of the statement of comprehensive income in which impairment losses recognised in profit or loss are reversed. [Refer: Impairment loss (reversal of impairment loss) recognised in profit or loss]

ifrs-full

DescriptionOfLineItemsInStatementOfComprehensiveIncomeThatIncludesProceedsAndCostIncludedInProfitOrLossInAccordanceWithParagraph20AOfIAS16

Text

label

Description of line item(s) in statement of comprehensive income that include(s) proceeds and cost included in profit or loss in accordance with paragraph 20A of IAS 16

IAS 16.74A b Disclosure

documentation

Description of line item(s) in the statement of comprehensive income that include(s) proceeds and cost included in profit or loss in accordance with paragraph 20A of IAS 16. [Refer: Proceeds included in profit or loss in accordance with paragraph 20A of IAS 16 that relate to items produced that are not output of entity’s ordinary activities; Cost included in profit or loss in accordance with paragraph 20A of IAS 16 that relates to items produced that are not output of entity’s ordinary activities]

ifrs-full

DescriptionOfLineItemsInStatementOfFinancialPositionInWhichAssetsAndLiabilitiesRecognisedInRelationToStructuredEntitiesAreRecognised

Text

label

Description of line items in statement of financial position in which assets and liabilities recognised in relation to structured entities are recognised

IFRS 12.29 b Disclosure

documentation

The description of the line items in the statement of financial position in which assets and liabilities in relation to structured entities are recognised.

ifrs-full

DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeLeaseLiabilities

Text

label

Description of line items in statement of financial position which include lease liabilities

IFRS 16.47 b Disclosure

documentation

The description of the line items in the statement of financial position that include the lease liabilities. [Refer: Lease liabilities]

ifrs-full

DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeRightofuseAssets

Text

label

Description of line items in statement of financial position which include right-of-use assets

IFRS 16.47 a (ii) Disclosure

documentation

The description of the line items in the statement of financial position that include the right-of-use assets. [Refer: Right-of-use assets]

ifrs-full

DescriptionOfLinkBetweenReimbursementRightAndRelatedObligation

Text

label

Description of link between reimbursement right and related obligation

IAS 19.140 b Disclosure

documentation

The description of the link between a reimbursement right and the related defined benefit obligation. [Refer: Reimbursement rights related to defined benefit obligation, at fair value]

ifrs-full

DescriptionOfMajorAssumptionsMadeConcerningFutureEventsContingentLiabilitiesInBusinessCombination

Text

label

Description of major assumptions made concerning future events, contingent liabilities in business combination

IFRS 3.B64 j Disclosure, IFRS 3.B67 c Disclosure

documentation

The description of the major assumptions made concerning future events that may affect the amount required to settle a contingent liability recognised in a business combination. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]]

ifrs-full

DescriptionOfMajorAssumptionsMadeConcerningFutureEventsOtherProvisions

Text

label

Description of major assumptions made concerning future events, other provisions

IAS 37.85 b Disclosure

documentation

The description of the major assumptions made concerning future events that may affect the amount required to settle a provision. [Refer: Other provisions]

ifrs-full

DescriptionOfManagementsApproachToDeterminingValuesAssignedToKeyAssumptions

Text

label

Description of management’s approach to determining values assigned to key assumptions

IAS 36.134 d (ii) Disclosure, IAS 36.134 e (ii) Disclosure, IAS 36.135 d Disclosure

documentation

The description of management’s approach to determining the value (or values) assigned to key assumptions, whether those value(s) reflect past experience or, if appropriate, are consistent with external sources of information and, if not, how and why they differ from past experience or external sources of information. Key assumptions are those to which the unit’s (group of units’) recoverable amount is most sensitive.

ifrs-full

DescriptionOfManagingLiquidityRisk

Text block

label

Disclosure of how entity manages liquidity risk [text block]

IFRS 7.39 c Disclosure

documentation

The disclosure of how the entity manages its liquidity risk. [Refer: Liquidity risk [member]]

ifrs-full

DescriptionOfMaterialReconcilingItems

Text

label

Description of material reconciling items

IFRS 8.28 Disclosure

documentation

The description of all material reconciling items. [Refer: Material reconciling items [member]]

ifrs-full

DescriptionOfMaximumTermOfOptionsGrantedForSharebasedPaymentArrangement

Text

label

Description of maximum term of options granted for share-based payment arrangement

IFRS 2.45 a Disclosure

documentation

The description of the maximum term of options granted for a type of share-based payment arrangement that existed at any time during the period. An entity with substantially similar types of share-based payment arrangements may aggregate this information. [Refer: Types of share-based payment arrangements [domain]]

ifrs-full

DescriptionOfMeasurementBasisForNoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate

Text

label

Description of measurement basis for non-controlling interest in acquiree recognised at acquisition date

IFRS 3.B64 o (i) Disclosure

documentation

The description of the measurement basis for a non-controlling interest in an acquiree recognised at the acquisition date for business combinations in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date. [Refer: Total for all business combinations [member]; Non-controlling interest in acquiree recognised at acquisition date]

ifrs-full

DescriptionOfMeasurementDifferencesForFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements

Text

label

Description of measurement differences for financial assets subject to offsetting, enforceable master netting arrangements or similar agreements

IFRS 7.B42 Disclosure

documentation