RegAlertRule · EC · 12 Dec 2025
Commission Delegated Regulation (EU) 2026/283 amending the single electronic reporting format taxonomy for 2025
The European Commission amends Delegated Regulation (EU) 2019/815 to update the taxonomy for the single electronic reporting format, incorporating March 2025 IFRS Foundation updates and Inline XBRL specification developments. Issuers whose securities are admitted to trading on a regulated market must apply these amended technical standards to annual financial reports for financial years beginning on or after 1 January 2026, with early application permitted for years starting on or after 1 January 2025. The regulation replaces Annexes I, II, and VI, adds validation requirements for Calculations 1.1 specifications in Annex III, and updates packaging rules in Annex V.
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Document 32026R0283
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Commission Delegated Regulation (EU) 2026/283 of 12 December 2025 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2025 update of the taxonomy for the single electronic reporting format
Commission Delegated Regulation (EU) 2026/283 of 12 December 2025 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2025 update of the taxonomy for the single electronic reporting format
Commission Delegated Regulation (EU) 2026/283 of 12 December 2025 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2025 update of the taxonomy for the single electronic reporting format
C/2025/8507
OJ L, 2026/283, 18.3.2026, ELI: http://data.europa.eu/eli/reg_del/2026/283/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/2026/283/oj
Language 1
Language 2
Language 3
Official Journal of the European Union
EN
L series
2026/283
18.3.2026
COMMISSION DELEGATED REGULATION (EU) 2026/283
of 12 December 2025
amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2025 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) and are 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.
(3)
In March 2025, the IFRS Foundation published the updates to the IFRS Accounting Taxonomy. These updates are therefore reflected in Delegated Regulation (EU) 2019/815.
(4)
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 2025 update. 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 2026. However, issuers should be allowed to implement those amendments for financial years beginning on or after 1 January 2025.
(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 and 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 5 is added:
‘5.
Issuers shall ensure that both the Inline XBRL instance document and the issuer’s extension taxonomy are valid with respect to the Calculations 1.1 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, Calculations 1.1 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, in the version of 7 April 2026 shall apply to annual financial reports containing financial statements for financial years beginning on or after 1 January 2026.
However, Delegated Regulation (EU) 2019/815 in the version of 7 April 2026 may be applied to annual financial reports containing financial statements for financial years beginning before 1 January 2026.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 12 December 2025.
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 No. 2019/815 of 17 December 2018 supplementing Directive 2004/109/EC of the European Parliament and of the Council with regard to regulatory technical standards on the specification of a single electronic reporting format ( OJ 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 2008/961/EC 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
date
denotes that the element type is a date; these elements are line items and non-numeric
monetary
denotes that the element type is monetary (a number in a declared currency); these elements are numeric line items
decimal
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
per share
denotes that the information format is a monetary amount divided by a number of shares
percent
denotes that the information format is presented as a percentage
pure
denotes that the information format is a ratio where unit for nominator and denominator is the same
duration
denotes that the information format is a time interval
area
denotes that the information format is an area
true/false
denotes that the information format is a logical ‘true’ or logical ‘false’ (Boolean)
list
denotes that the information format is an item from a list of specific possibilities (single-value enumeration)
multiple choice
denotes that the information format is one or more items from a list of specific possibilities (set-value enumeration)
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
domain
denotes the conceptual group of possible values for an axis, often used as the default value for an axis, expressing ‘all options’, ‘total’ and/or ‘not applicable’
member
denotes a member of a dimension on an axis
line items
denotes the beginning of a series of information reported for a table
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/2025-03-27/esef_cor ’
esef_all
prefix applied in the Table of Annex VI for elements defined in the namespace ‘ https://www.esma.europa.eu/taxonomy/2025-03-27/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/2025-03-27/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 2026 that correspond to the elements in the Table 1 of this Annex.
Table 1
Mandatory elements of the core taxonomy to be marked up for financial years beginning on or after 1 January 2026 (IAS 1)
Label
Type
References to IFRSs
Name of reporting entity or other means of identification
text
Expiry date 2027-01-01 IAS 1.51 a Disclosure
Explanation of change in name of reporting entity or other means of identification from end of preceding reporting period
text
Expiry date 2027-01-01 IAS 1.51 a Disclosure
Domicile of entity
text
Effective 2027-01-01 IFRS 19.B18 a Disclosure, Expiry date 2027-01-01 IAS 1.138 a Disclosure
Legal form of entity
text
Effective 2027-01-01 IFRS 19.B18 a Disclosure, Expiry date 2027-01-01 IAS 1.138 a Disclosure
Country of incorporation
text
Effective 2027-01-01 IFRS 19.B18 a Disclosure, Expiry date 2027-01-01 IAS 1.138 a Disclosure
Address of entity's registered office
text
Effective 2027-01-01 IFRS 19.B18 a Disclosure, Expiry date 2027-01-01 IAS 1.138 a Disclosure
Principal place of business
text
Effective 2027-01-01 IFRS 19.B18 a Disclosure, Expiry date 2027-01-01 IAS 1.138 a Disclosure
Description of nature of entity's operations and principal activities
text
Expiry date 2027-01-01 IAS 1.138 b Disclosure, Effective 2027-01-01 IFRS 19.B18 b Disclosure
Name of parent entity
text
IAS 24.13 Disclosure, Effective 2027-01-01 IFRS 19.226 a Disclosure, Expiry date 2027-01-01 IAS 1.138 c Disclosure
Name of ultimate parent of group
text
IAS 24.13 Disclosure, Effective 2027-01-01 IFRS 19.226 a Disclosure, Expiry date 2027-01-01 IAS 1.138 c Disclosure
Length of life of limited life entity
text
Expiry date 2027-01-01 IAS 1.138 d Disclosure
Statement of IFRS compliance [text block]
text block
Expiry date 2027-01-01 IAS 1.16 Disclosure
Explanation of departure from IFRS
text
Effective 2027-01-01 IFRS 19.B2 b Disclosure, Expiry date 2027-01-01 IAS 1.20 c Disclosure, Expiry date 2027-01-01 IAS 1.20 b Disclosure, Effective 2027-01-01 IFRS 19.B2 c Disclosure
Explanation of financial effect of departure from IFRS
text
Effective 2027-01-01 IFRS 19.B2 d Disclosure, Expiry date 2027-01-01 IAS 1.20 d Disclosure
Disclosure of uncertainties of entity's ability to continue as going concern [text block]
text block
Expiry date 2027-01-01 IAS 1.25 Disclosure
Explanation of fact and basis for preparation of financial statements when not going concern basis
text
Expiry date 2027-01-01 IAS 1.25 Disclosure
Explanation of why entity not regarded as going concern
text
Expiry date 2027-01-01 IAS 1.25 Disclosure
Description of reason for using longer or shorter reporting period
text
Expiry date 2027-01-01 IAS 1.36 a Disclosure
Description of fact that amounts presented in financial statements are not entirely comparable
text
Expiry date 2027-01-01 IAS 1.36 b Disclosure
Disclosure of reclassifications or changes in presentation [text block]
text block
Expiry date 2027-01-01 IAS 1.41 Disclosure, Effective 2027-01-01 IFRS 19.B6 Disclosure
Explanation of sources of estimation uncertainty with significant risk of causing material adjustment
text
IFRIC 14.10 Disclosure, Effective 2027-01-01 IFRS 19.B15 Disclosure, Expiry date 2027-01-01 IAS 1.125 Disclosure
Dividends recognised as distributions to owners per share
Per share duration
Effective 2027-01-01 IFRS 19.B12 Disclosure, Expiry date 2027-01-01 IAS 1.107 Disclosure
Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners
Monetary duration
IAS 10.13 Disclosure, Expiry date 2027-01-01 IAS 1.137 a Disclosure, Effective 2027-01-01 IFRS 19.B17 a Disclosure
Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners per share
Per share duration
Expiry date 2027-01-01 IAS 1.137 a Disclosure, Effective 2027-01-01 IFRS 19.B17 a Disclosure
Disclosure of accounting judgements and estimates [text block]
text block
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of accrued expenses and other liabilities [text block]
text block
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of allowance for credit losses [text block]
text block
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of associates [text block]
text block
IAS 27.16 b Disclosure, IFRS 12.B4 d Disclosure, IAS 27.17 b Disclosure, Effective 2027-01-01 IFRS 19.75 c Disclosure
Disclosure of auditors' remuneration [text block]
text block
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of authorisation of financial statements [text block]
text block
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of basis of consolidation [text block]
text block
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of basis of preparation of financial statements [text block]
text block
Expiry date 2027-01-01 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
Expiry date 2027-01-01 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
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of cash and cash equivalents [text block]
text block
Expiry date 2027-01-01 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
Expiry date 2027-01-01 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
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of claims and benefits paid [text block]
text block
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of commitments [text block]
text block
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of commitments and contingent liabilities [text block]
text block
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of contingent liabilities [text block]
text block
IAS 37.86 Disclosure, Effective 2027-01-01 IFRS 19.259 Disclosure
Disclosure of cost of sales [text block]
text block
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of credit risk [text block]
text block
IFRS 7 - Credit risk Disclosure, Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of debt instruments [text block]
text block
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of deferred acquisition costs arising from insurance contracts [text block]
text block
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of deferred income [text block]
text block
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of deferred taxes [text block]
text block
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of deposits from banks [text block]
text block
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of deposits from customers [text block]
text block
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of depreciation and amortisation expense [text block]
text block
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of derivative financial instruments [text block]
text block
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of discontinued operations [text block]
text block
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of dividends [text block]
text block
Expiry date 2027-01-01 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
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of expenses by nature [text block]
text block
Expiry date 2027-01-01 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
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of fee and commission income (expense) [text block]
text block
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of finance cost [text block]
text block
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of finance income (cost) [text block]
text block
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of finance income [text block]
text block
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of financial assets held for trading [text block]
text block
Expiry date 2027-01-01 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
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of financial instruments designated at fair value through profit or loss [text block]
text block
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of financial instruments held for trading [text block]
text block
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of financial liabilities held for trading [text block]
text block
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of financial risk management [text block]
text block
Expiry date 2027-01-01 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
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of general information about financial statements [text block]
text block
Expiry date 2027-01-01 IAS 1.51 Disclosure
Disclosure of going concern [text block]
text block
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of goodwill [text block]
text block
Expiry date 2027-01-01 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
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of information about key management personnel [text block]
text block
Expiry date 2027-01-01 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
Expiry date 2027-01-01 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
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of interest expense [text block]
text block
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of interest income [text block]
text block
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of interest income (expense) [text block]
text block
Expiry date 2027-01-01 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
Expiry date 2027-01-01 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
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of investments other than investments accounted for using equity method [text block]
text block
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of issued capital [text block]
text block
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of joint ventures [text block]
text block
IFRS 12.B4 b Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, Effective 2027-01-01 IFRS 19.75 b Disclosure
Disclosure of lease prepayments [text block]
text block
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of leases [text block]
text block
IFRS 16 - Presentation Disclosure, IFRS 16 - Disclosure
Disclosure of liquidity risk [text block]
text block
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of loans and advances to banks [text block]
text block
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of loans and advances to customers [text block]
text block
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of market risk [text block]
text block
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of material accounting policy information [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Disclosure, Effective 2027-01-01 IFRS 19.B13 Disclosure
Disclosure of net asset value attributable to unit-holders [text block]
text block
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of non-controlling interests [text block]
text block
Expiry date 2027-01-01 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
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of objectives, policies and processes for managing capital [text block]
text block
Expiry date 2027-01-01 IAS 1.134 Disclosure
Disclosure of other assets [text block]
text block
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of other current assets [text block]
text block
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of other current liabilities [text block]
text block
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of other liabilities [text block]
text block
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of other non-current assets [text block]
text block
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of other non-current liabilities [text block]
text block
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of other operating expense [text block]
text block
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of other operating income (expense) [text block]
text block
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of other operating income [text block]
text block
Expiry date 2027-01-01 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
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of profit (loss) from operating activities [text block]
text block
Expiry date 2027-01-01 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
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of reclassification of financial instruments [text block]
text block
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of regulatory deferral accounts [text block]
text block
IFRS 14 - Disclosure, IFRS 14 - Presentation Disclosure
Disclosure of reinsurance [text block]
text block
Expiry date 2027-01-01 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
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of research and development expense [text block]
text block
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of reserves within equity [text block]
text block
Effective 2027-01-01 IFRS 19.B10 b Disclosure, Expiry date 2027-01-01 IAS 1.79 b Disclosure
Disclosure of restricted cash and cash equivalents [text block]
text block
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of revenue [text block]
text block
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of revenue from contracts with customers [text block]
text block
IFRS 15 - Disclosure, IFRS 15 - Presentation Disclosure
Disclosure of information about separate financial statements [text block]
text block
IFRS 12 - Objective Disclosure, IAS 27 - 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
Effective 2027-01-01 IFRS 19.B10 Disclosure, Expiry date 2027-01-01 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
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of subsidiaries [text block]
text block
IAS 27.17 b Disclosure, IAS 27.16 b Disclosure, IFRS 12.B4 a Disclosure, Effective 2027-01-01 IFRS 19.75 a Disclosure
Disclosure of tax receivables and payables [text block]
text block
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of trade and other payables [text block]
text block
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of trade and other receivables [text block]
text block
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of trading income (expense) [text block]
text block
Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of treasury shares [text block]
text block
Expiry date 2027-01-01 IAS 1.10 e Common practice
Description of accounting policy for biological assets [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for borrowing costs [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for borrowings [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for business combinations [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for business combinations and goodwill [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for cash flows [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for collateral [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for construction in progress [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for contingent liabilities and contingent assets [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for customer acquisition costs [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for customer loyalty programmes [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for decommissioning, restoration and rehabilitation provisions [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for deferred acquisition costs arising from insurance contracts [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for deferred income tax [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for depreciation expense [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for derecognition of financial instruments [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for derivative financial instruments [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for derivative financial instruments and hedging [text block]
text block
Expiry date 2027-01-01 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, Effective 2027-01-01 IFRS 19.170 Disclosure
Description of accounting policy for discontinued operations [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for discounts and rebates [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for dividends [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for earnings per share [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for emission rights [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for employee benefits [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for environment related expense [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for exceptional items [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for expenses [text block]
text block
Expiry date 2027-01-01 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
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for fee and commission income and expense [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for finance costs [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for finance income and costs [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for financial assets [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for financial guarantees [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for financial instruments [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for financial instruments at fair value through profit or loss [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for financial liabilities [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for foreign currency translation [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for franchise fees [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for functional currency [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for goodwill [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for government grants [text block]
text block
IAS 20.39 a Disclosure, Effective 2027-01-01 IFRS 19.216 a Disclosure
Description of accounting policy for hedging [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for impairment of assets [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for impairment of financial assets [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for impairment of non-financial assets [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for income tax [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for intangible assets and goodwill [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for intangible assets other than goodwill [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for interest income and expense [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for investment in associates [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for investment in associates and joint ventures [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for investment property [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for investments in joint ventures [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for investments other than investments accounted for using equity method [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for issued capital [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for leases [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for measuring inventories [text block]
text block
IAS 2.36 a Disclosure, Effective 2027-01-01 IFRS 19.164 a Disclosure
Description of accounting policy for mining assets [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for mining rights [text block]
text block
Expiry date 2027-01-01 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
Expiry date 2027-01-01 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
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for offsetting of financial instruments [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for oil and gas assets [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for programming assets [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for property, plant and equipment [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for provisions [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for reclassification of financial instruments [text block]
text block
Expiry date 2027-01-01 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, Effective 2027-01-01 IFRS 19.64 a Disclosure
Description of accounting policy for recognition of revenue [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for regulatory deferral accounts [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for reinsurance [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for repairs and maintenance [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for repurchase and reverse repurchase agreements [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for research and development expense [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for restricted cash and cash equivalents [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for segment reporting [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for service concession arrangements [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for share-based payment transactions [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for stripping costs [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for subsidiaries [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for taxes other than income tax [text block]
text block
Expiry date 2027-01- 01 IAS 1.117 Common practice
Description of accounting policy for termination benefits [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for trade and other payables [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for trade and other receivables [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for trading income and expense [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for transactions with non-controlling interests [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for transactions with related parties [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for treasury shares [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for warrants [text block]
text block
Expiry date 2027-01-01 IAS 1.117 Common practice
3.
Issuers that apply International Financial Reporting Standard (IFRS) 18 in their IFRS consolidated financial statements or in disclosures made by cross-reference therein to other parts of the annual financial reports, for financial years beginning on or after 1 January 2026, shall mark up those disclosures where they correspond to the elements listed in Table 2 of this Annex.
Table 2
Mandatory elements of the core taxonomy to be marked up for financial years beginning on or after 1 January 2026 (IFRS 18)
Label
Type
References to IFRSs
Name of reporting entity or other means of identification
text
Effective 2027-01-01 IFRS 18.27 a Disclosure, Effective 2027-01-01 IFRS 19.128 a Disclosure
Explanation of change in name of reporting entity or other means of identification from end of preceding reporting period
text
Effective 2027-01-01 IFRS 19.128 a Disclosure, Effective 2027-01-01 IFRS 18.27 a Disclosure
Domicile of entity
text
Effective 2027-01-01 IFRS 18.116 a Disclosure, Effective 2027-01-01 IFRS 19.141 a Disclosure
Legal form of entity
text
Effective 2027-01-01 IFRS 18.116 a Disclosure, Effective 2027-01-01 IFRS 19.141 a Disclosure
Country of incorporation
text
Effective 2027-01-01 IFRS 19.141 a Disclosure, Effective 2027-01-01 IFRS 18.116 a Disclosure
Address of entity's registered office
text
Effective 2027-01-01 IFRS 18.116 a Disclosure, Effective 2027-01-01 IFRS 19.141 a Disclosure
Principal place of business
text
Effective 2027-01-01 IFRS 19.141 a Disclosure, Effective 2027-01-01 IFRS 18.116 a Disclosure
Description of nature of entity's operations and principal activities
text
Effective 2027-01-01 IFRS 18.116 b Disclosure, Effective 2027-01-01 IFRS 19.141 b Disclosure
Name of parent entity
text
IAS 24.13 Disclosure, Effective 2027-01-01 IFRS 18.116 c Disclosure, Effective 2027-01-01 IFRS 19.226 a Disclosure
Name of ultimate parent of group
text
IAS 24.13 Disclosure, Effective 2027-01-01 IFRS 18.116 c Disclosure, Effective 2027-01-01 IFRS 19.226 a Disclosure
Length of life of limited life entity
text
Effective 2027-01-01 IFRS 18.116 d Disclosure
Statement of IFRS compliance [text block]
text block
Effective 2027-01-01 IAS 8.6B Disclosure
Explanation of departure from IFRS
text
Effective 2027-01-01 IFRS 19.173 b Disclosure, Effective 2027-01-01 IFRS 19.173 c Disclosure, Effective 2027-01-01 IAS 8.6F b Disclosure, Effective 2027-01-01 IAS 8.6F c Disclosure
Explanation of financial effect of departure from IFRS
text
Effective 2027-01-01 IFRS 19.173 d Disclosure, Effective 2027-01-01 IAS 8.6F d Disclosure
Disclosure of uncertainties of entity's ability to continue as going concern [text block]
text block
Effective 2027-01-01 IAS 8.6K Disclosure
Explanation of fact and basis for preparation of financial statements when not going concern basis
text
Effective 2027-01-01 IAS 8.6K Disclosure
Explanation of why entity not regarded as going concern
text
Effective 2027-01-01 IAS 8.6K Disclosure
Description of reason for using longer or shorter reporting period
text
Effective 2027-01-01 IFRS 18.28 a Disclosure
Dividends recognised as distributions to owners per share
Per share duration
Effective 2027-01-01 IFRS 19.138 Disclosure, Effective 2027-01-01 IFRS 18.110 Disclosure
Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners
Monetary duration
IAS 10.13 Disclosure, Effective 2027-01-01 IFRS 18.132 a Disclosure, Effective 2027-01-01 IFRS 19.162 a Disclosure
Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners per share
Per share duration
Effective 2027-01-01 IFRS 18.132 a Disclosure, Effective 2027-01-01 IFRS 19.162 a Disclosure
Explanation of sources of estimation uncertainty with significant risk of causing material adjustment
text
IFRIC 14.10 Disclosure, Effective 2027-01-01 IAS 8.31A Disclosure, Effective 2027-01-01 IFRS 19.182 Disclosure
Disclosure of accounting judgements and estimates [text block]
text block
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of accrued expenses and other liabilities [text block]
text block
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of allowance for credit losses [text block]
text block
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of associates [text block]
text block
IAS 27.16 b Disclosure, IFRS 12.B4 d Disclosure, IAS 27.17 b Disclosure, Effective 2027-01-01 IFRS 19.75 c Disclosure
Disclosure of auditors' remuneration [text block]
text block
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of authorisation of financial statements [text block]
text block
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of basis of consolidation [text block]
text block
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of basis of preparation of financial statements [text block]
text block
IAS 8 - Accounting policies Disclosure
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
Effective 2027-01-01 IFRS 18.10 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
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of cash and cash equivalents [text block]
text block
Effective 2027-01-01 IFRS 18.10 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
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of collateral [text block]
text block
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of claims and benefits paid [text block]
text block
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of commitments [text block]
text block
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of commitments and contingent liabilities [text block]
text block
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of contingent liabilities [text block]
text block
IAS 37.86 Disclosure, Effective 2027-01-01 IFRS 19.259 Disclosure
Disclosure of cost of sales [text block]
text block
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of credit risk [text block]
text block
IFRS 7 - Credit risk Disclosure, Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of debt instruments [text block]
text block
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of deferred acquisition costs arising from insurance contracts [text block]
text block
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of deferred income [text block]
text block
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of deferred taxes [text block]
text block
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of deposits from banks [text block]
text block
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of deposits from customers [text block]
text block
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of depreciation and amortisation expense [text block]
text block
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of derivative financial instruments [text block]
text block
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of discontinued operations [text block]
text block
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of dividends [text block]
text block
Effective 2027-01-01 IFRS 18.10 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
Effective 2027-01-01 IFRS 18.10 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
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of fee and commission income (expense) [text block]
text block
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of financial assets held for trading [text block]
text block
Effective 2027-01-01 IFRS 18.10 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
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of financial instruments designated at fair value through profit or loss [text block]
text block
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of financial instruments held for trading [text block]
text block
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of financial liabilities held for trading [text block]
text block
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of financial risk management [text block]
text block
Effective 2027-01-01 IFRS 18.10 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
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of general information about financial statements [text block]
text block
Effective 2027-01-01 IFRS 18.27 Disclosure, Effective 2027-01-01 IFRS 19.128 Disclosure
Disclosure of going concern [text block]
text block
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of goodwill [text block]
text block
Effective 2027-01-01 IFRS 18.10 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
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of information about key management personnel [text block]
text block
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of insurance contracts [text block]
text block
IFRS 17 - Disclosure
Disclosure of insurance premium revenue [text block]
text block
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of intangible assets [text block]
text block
IAS 38 - Disclosure
Disclosure of intangible assets and goodwill [text block]
text block
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of interest expense [text block]
text block
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of interest income [text block]
text block
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of interest income (expense) [text block]
text block
Effective 2027-01-01 IFRS 18.10 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
Effective 2027-01-01 IFRS 18.10 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
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of investments other than investments accounted for using equity method [text block]
text block
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of issued capital [text block]
text block
Effective 2027-01-01 IFRS 18.10 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, Effective 2027-01-01 IFRS 19.75 b Disclosure
Disclosure of lease prepayments [text block]
text block
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of leases [text block]
text block
IFRS 16 - Presentation Disclosure, IFRS 16 - Disclosure
Disclosure of liquidity risk [text block]
text block
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of loans and advances to banks [text block]
text block
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of loans and advances to customers [text block]
text block
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of market risk [text block]
text block
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of material accounting policy information [text block]
text block
Effective 2027-01-01 IAS 8.27A Disclosure, Effective 2027-01-01 IFRS 19.176 Disclosure
Disclosure of net asset value attributable to unit-holders [text block]
text block
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of non-controlling interests [text block]
text block
Effective 2027-01-01 IFRS 18.10 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
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of objectives, policies and processes for managing capital [text block]
text block
Effective 2027-01-01 IFRS 18.126 Disclosure
Disclosure of operating profit (loss) [text block]
text block
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of other assets [text block]
text block
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of other current assets [text block]
text block
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of other current liabilities [text block]
text block
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of other liabilities [text block]
text block
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of other non-current assets [text block]
text block
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of other non-current liabilities [text block]
text block
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of other operating expense [text block]
text block
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of other operating income (expense) [text block]
text block
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of other operating income [text block]
text block
Effective 2027-01-01 IFRS 18.10 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
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of property, plant and equipment [text block]
text block
IAS 16 - Disclosure
Disclosure of provisions [text block]
text block
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of reclassification of financial instruments [text block]
text block
Effective 2027-01-01 IFRS 18.10 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
Effective 2027-01-01 IFRS 18.10 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
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of research and development expense [text block]
text block
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of reserves within equity [text block]
text block
Effective 2027-01-01 IFRS 18.130 b Disclosure, Effective 2027-01-01 IFRS 19.160 b Disclosure
Disclosure of restricted cash and cash equivalents [text block]
text block
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of revenue [text block]
text block
Effective 2027-01-01 IFRS 18.10 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
IFRS 12 - Objective Disclosure, IAS 27 - 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
Effective 2027-01-01 IFRS 18.130 Disclosure, Effective 2027-01-01 IFRS 19.160 Disclosure
Disclosure of share-based payment arrangements [text block]
text block
IFRS 2.44 Disclosure
Disclosure of subordinated liabilities [text block]
text block
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of subsidiaries [text block]
text block
IFRS 12.B4 a Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, Effective 2027-01-01 IFRS 19.75 a Disclosure
Disclosure of tax receivables and payables [text block]
text block
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of trade and other payables [text block]
text block
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of trade and other receivables [text block]
text block
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of trading income (expense) [text block]
text block
Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of treasury shares [text block]
text block
Effective 2027-01-01 IFRS 18.10 e Common practice
Description of accounting policy for biological assets [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for borrowing costs [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for borrowings [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for business combinations [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for business combinations and goodwill [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for cash flows [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for collateral [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for construction in progress [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for contingent liabilities and contingent assets [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for customer acquisition costs [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for customer loyalty programmes [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for decommissioning, restoration and rehabilitation provisions [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for deferred acquisition costs arising from insurance contracts [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for deferred income tax [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for depreciation expense [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for derecognition of financial instruments [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for derivative financial instruments [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for derivative financial instruments and hedging [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for determining components of cash and cash equivalents [text block]
text block
IAS 7.46 Disclosure, Effective 2027-01-01 IFRS 19.170 Disclosure
Description of accounting policy for discontinued operations [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for discounts and rebates [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for dividends [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for earnings per share [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for emission rights [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for employee benefits [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for environment related expense [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for exceptional items [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for expenses [text block]
text block
Effective 2027-01-01 IAS 8.27A 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
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for fee and commission income and expense [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for financial assets [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for financial guarantees [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for financial instruments [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for financial instruments at fair value through profit or loss [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for financial liabilities [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for foreign currency translation [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for franchise fees [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for functional currency [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for goodwill [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for government grants [text block]
text block
IAS 20.39 a Disclosure, Effective 2027-01-01 IFRS 19.216 a Disclosure
Description of accounting policy for hedging [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for impairment of assets [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for impairment of financial assets [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for impairment of non-financial assets [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for income tax [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for intangible assets and goodwill [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for intangible assets other than goodwill [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for interest income and expense [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for investment in associates [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for investment in associates and joint ventures [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for investment property [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for investments in joint ventures [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for investments other than investments accounted for using equity method [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for issued capital [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for leases [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for measuring inventories [text block]
text block
IAS 2.36 a Disclosure, Effective 2027-01-01 IFRS 19.164 a Disclosure
Description of accounting policy for mining assets [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for mining rights [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for non-current assets or disposal groups classified as held for sale [text block]
text block
Effective 2027-01-01 IAS 8.27A 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
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for offsetting of financial instruments [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for oil and gas assets [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for programming assets [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for property, plant and equipment [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for provisions [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for reclassification of financial instruments [text block]
text block
Effective 2027-01-01 IAS 8.27A 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, Effective 2027-01-01 IFRS 19.64 a Disclosure
Description of accounting policy for recognition of revenue [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for regulatory deferral accounts [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for reinsurance [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for repairs and maintenance [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for repurchase and reverse repurchase agreements [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for research and development expense [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for restricted cash and cash equivalents [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for segment reporting [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for service concession arrangements [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for share-based payment transactions [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for stripping costs [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for subsidiaries [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for taxes other than income tax [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for termination benefits [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for trade and other payables [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for trade and other receivables [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for trading income and expense [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for transactions with non-controlling interests [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for transactions with related parties [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for treasury shares [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for warrants [text block]
text block
Effective 2027-01-01 IAS 8.27A Common practice
Description of fact that amounts included in financial statements are not entirely comparable
text
Effective 2027-01-01 IFRS 18.28 b Disclosure
Disclosure of reclassifications or changes in presentation or disclosure [text block]
text block
Effective 2027-01-01 IFRS 18.33 Disclosure, Effective 2027-01-01 IFRS 19.129 Disclosure
’
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 2026
Prefix
Element name/roleURI
Element type and attributes
Label type
(IAS1 - only, IFRS18 - only, no indication - both)
Label content
References
(IAS1 - only, IFRS18 - only, no indication - one or both according to label indication)
ifrs-full
AbnormallyLargeChangesInAssetPricesOrForeignExchangeRatesMember
Member
label
Abnormally large changes in asset prices or foreign exchange rates [member]
IAS 10.22 g Example, Effective 2027-01-01 IFRS 19.191 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, Effective 2027-01-01 IFRS 19.184 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, Effective 2027-01-01 IFRS 19.184 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, Effective 2027-01-01 IFRS 19.96 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, Effective 2027-01-01 IFRS 19.96 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, Effective 2027-01-01 IFRS 19.194 c (i) Disclosure, Effective 2027-01-01 IFRS 19.194 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
Expiry date 2027-01-01 IAS 1.78 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.B111 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
Expiry date 2027-01-01 IAS 1.55 Common practice, Expiry date 2027-01-01 IAS 1.78 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.B111 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
Expiry date 2027-01-01 IAS 1.78 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.B111 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
Expiry date 2027-01-01 IAS 1.78 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.B111 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
Expiry date 2027-01-01 IAS 1.78 Common practice, Expiry date 2027-01-01 IAS 1.55 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.B111 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
Expiry date 2027-01-01 IAS 1.55 Common practice, Expiry date 2027-01-01 IAS 1.78 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.B111 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, Effective 2027-01-01 IFRS 19.45 a Disclosure, Effective 2027-01-01 IFRS 19.46 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, Effective 2027-01-01 IFRS 19.200 d Disclosure, Effective 2027-01-01 IFRS 19.263 c Disclosure, Effective 2027-01-01 IFRS 19.271 c Disclosure, Effective 2027-01-01 IFRS 19.274 e 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, Effective 2027-01-01 IFRS 19.61 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, Effective 2027-01-01 IFRS 19.61 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, Effective 2027-01-01 IFRS 19.66 Disclosure
documentation
This member stands for accumulated impairment. [Refer: Impairment loss]
ifrs-full
AccumulatedOtherComprehensiveIncome
Monetary instant, credit
label
Accumulated other comprehensive income
IAS 1
Expiry date 2027-01-01 IAS 1.55 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 Common practice
totalLabel
Total accumulated other comprehensive income
documentation IAS1
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]
documentation IFRS18
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 IFRS Accounting Standards. [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
Expiry date 2027-01-01 IAS 1.108 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.111 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, Effective 2027-01-01 IFRS 19.35 e 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 IAS1
Acquisition-related costs for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination
IFRS 3.B64 m Disclosure
label IFRS18
Acquisition-related costs for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination, operating
documentation IAS1
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]]
documentation IFRS18
The amount of acquisition-related costs for transactions recognised separately from the acquisition of assets and the assumption of liabilities in business combinations, in the operating category in the statement of profit or loss. [Refer: Total for all business combinations [member]]
ifrs-full
AcquisitionrelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
Monetary duration, debit
label IAS1
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
label IFRS18
Acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination, operating
documentation IAS1
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]]
documentation IFRS18
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, in the operating category in the statement of profit or loss. [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, Effective 2027-01-01 IFRS 19.273 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, Effective 2027-01-01 IFRS 19.263 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, Effective 2027-01-01 IFRS 19.269 b Disclosure, Effective 2027-01-01 IFRS 19.271 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, Effective 2027-01-01 IFRS 19.200 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 instant
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 instant
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 instant
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 instant
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 instant
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 (ie the costs that will be incurred in processing and resolving claims, including legal and adjuster's fees); and (d) taxes payable by the plan on contributions relating to service before the reporting date or on benefits resulting from that service. [Refer: Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions]
ifrs-full
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 (ie the costs that will be incurred in processing and resolving claims, including legal and adjuster's fees); and (d) taxes payable by the plan on contributions relating to service before the reporting date or on benefits resulting from that service. [Refer: Net defined benefit liability (asset)]
ifrs-full
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 (ie the costs that will be incurred in processing and resolving claims, including legal and adjuster's fees); and (d) taxes payable by the plan on contributions relating to service before the reporting date or on benefits resulting from that service. [Refer: Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions]
ifrs-full
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
Expiry date 2027-01-01 IAS 1.55 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 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
Expiry date 2027-01-01 IAS 1.108 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.111 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, Effective 2027-01-01 IFRS 19.257 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, Effective 2027-01-01 IFRS 19.37 a 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
AdditionalSubtotalsAndRelatedElementsAbstract
label IFRS18
Additional subtotals and related elements [abstract]
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, Effective 2027-01-01 IFRS 19.273 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, Effective 2027-01-01 IFRS 19.263 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, Effective 2027-01-01 IFRS 19.269 a Disclosure, Effective 2027-01-01 IFRS 19.271 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, Effective 2027-01-01 IFRS 19.200 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, Effective 2027-01-01 IFRS 19.115 g 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
Effective 2027-01-01 IFRS 19.B18 a Disclosure, Expiry date 2027-01-01 IAS 1.138 a Disclosure
IFRS18
Effective 2027-01-01 IFRS 18.116 a Disclosure, Effective 2027-01-01 IFRS 19.141 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, Effective 2027-01-01 IFRS 19.238 a Disclosure
documentation IAS1
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]]
documentation IFRS18
The address where consolidated financial statements that comply with IFRS Accounting Standards 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
commentaryGuidance
This element should be used to tag non-restated comparative information only.
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
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 IAS1
Adjustments for current tax of prior periods
IAS 12.80 b Example, Effective 2027-01-01 IFRS 19.193 b Example
label IFRS18
Adjustments for current tax of prior periods, income taxes
documentation IAS1
Adjustments of tax expense (income) recognised in the period for current tax of prior periods.
documentation IFRS18
Adjustments of tax expense (income) recognised in the period for current tax of prior periods, in the income taxes category in the statement of profit or loss.
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 IAS1
Adjustments for decrease (increase) in inventories to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Inventories; Profit (loss)]
documentation IFRS18
Adjustments for decrease (increase) in inventories to reconcile operating profit (loss) to net cash flow from (used in) operating activities. [Refer: Inventories; Operating profit (loss), operating]
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 IAS1
Adjustments for decrease (increase) in other operating receivables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
documentation IFRS18
Adjustments for decrease (increase) in other operating receivables to reconcile operating profit (loss) to net cash flow from (used in) operating activities. [Refer: Operating profit (loss), operating]
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 IAS1
Adjustments for decrease (increase) in trade accounts receivable to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
documentation IFRS18
Adjustments for decrease (increase) in trade accounts receivable to reconcile operating profit (loss) to net cash flow from (used in) operating activities. [Refer: Operating profit (loss), operating]
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 IAS1
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 IAS1
Adjustments for deferred tax of prior periods
IAS 12.80 Common practice
label IFRS18
Adjustments for deferred tax of prior periods, income taxes
documentation IAS1
Adjustments of tax expense (income) recognised in the period for the deferred tax of prior periods.
documentation IFRS18
Adjustments of tax expense (income) recognised in the period for the deferred tax of prior periods, in the income taxes category in the statement of profit or loss.
ifrs-full
AdjustmentsForDepreciationAndAmortisationExpense
Monetary duration, debit
label
Adjustments for depreciation and amortisation expense
IAS 7.20 b Common practice
documentation IAS1
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)]
documentation IFRS18
Adjustments for depreciation and amortisation expense to reconcile operating profit (loss) to net cash flow from (used in) operating activities. [Refer: Depreciation and amortisation expense; Operating profit (loss), operating]
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 IAS1
Adjustments for dividend income to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Dividend income; Profit (loss)]
documentation IFRS18
Adjustments for dividend income to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Dividend income, operating; Profit (loss)]
ifrs-full
AdjustmentsForFairValueGainsLosses
Monetary duration, debit
label
Adjustments for fair value losses (gains)
IAS 7.20 b Common practice
documentation IAS1
Adjustments for fair value losses (gains) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
documentation IFRS18
Adjustments for fair value losses (gains) to reconcile operating profit (loss) to net cash flow from (used in) operating activities. [Refer: Operating profit (loss), operating]
ifrs-full
AdjustmentsForFinanceCosts
Monetary duration, debit
label IAS1
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 IAS1
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 IAS1
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 IAS1
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]
documentation IFRS18
Adjustments for impairment loss (reversal of impairment loss) recognised in operating 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, operating]
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 IAS1
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 IAS1
Adjustments for increase (decrease) in other operating payables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
documentation IFRS18
Adjustments for increase (decrease) in other operating payables to reconcile operating profit (loss) to net cash flow from (used in) operating activities. [Refer: Operating profit (loss), operating]
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 IAS1
Adjustments for increase (decrease) in trade accounts payable to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
documentation IFRS18
Adjustments for increase (decrease) in trade accounts payable to reconcile operating profit (loss) to net cash flow from (used in) operating activities. [Refer: Operating profit (loss), operating]
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 IAS1
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)]
documentation IFRS18
Adjustments for losses (gains) on disposal of non-current assets to reconcile operating profit (loss) to net cash flow from (used in) operating activities. [Refer: Non-current assets; Operating profit (loss), operating]
ifrs-full
AdjustmentsForProvisions
Monetary duration, debit
label
Adjustments for provisions
IAS 7.20 b Common practice
documentation IAS1
Adjustments for provisions to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Provisions; Profit (loss)]
documentation IFRS18
Adjustments for provisions to reconcile operating profit (loss) to net cash flow from (used in) operating activities. [Refer: Provisions; Operating profit (loss), operating]
ifrs-full
AdjustmentsForReconcileProfitLoss
Monetary duration, debit
label IAS1
Adjustments to reconcile profit (loss)
IAS 7.20 Disclosure
totalLabel IAS1
Total adjustments to reconcile profit (loss)
label IFRS18
Adjustments to reconcile operating profit (loss)
totalLabel IFRS18
Total adjustments to reconcile operating profit (loss)
documentation IAS1
Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
documentation IFRS18
Adjustments to reconcile operating profit (loss) to net cash flow from (used in) operating activities. [Refer: Operating profit (loss), operating]
ifrs-full
AdjustmentsForReconcileProfitLossAbstract
label IAS1
Adjustments to reconcile profit (loss) [abstract]
label IFRS18
Adjustments to reconcile operating profit (loss) [abstract]
ifrs-full
AdjustmentsForSharebasedPayments
Monetary duration, debit
label
Adjustments for share-based payments
IAS 7.20 b Common practice
documentation IAS1
Adjustments for share-based payments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
documentation IFRS18
Adjustments for share-based payments to reconcile operating profit (loss) to net cash flow from (used in) operating activities. [Refer: Operating profit (loss), operating]
ifrs-full
AdjustmentsForUndistributedProfitsOfAssociates
(Monetary) duration, credit
label IAS1
Adjustments for undistributed profits of associates
IAS 7.20 b Common practice
negatedLabel IAS1
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 IAS1
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 7.20 b Common practice, IAS 7 - A Statement of cash flows for an entity other than a financial institution Example
documentation IAS1
Adjustments for unrealised foreign exchange losses (gains) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
documentation IFRS18
Adjustments for unrealised foreign exchange losses (gains) to reconcile operating profit (loss) to net cash flow from (used in) operating activities. [Refer: Operating profit (loss), operating]
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 IAS1
Adjustments to reconcile profit (loss) other than changes in working capital
IAS 7.20 Common practice
label IFRS18
Adjustments to reconcile operating profit (loss) other than changes in working capital
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 IAS1
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]]
documentation IFRS18
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 Accounting Standard 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 33.70 a Example, IAS 33 - Example 12 Calculation and presentation of basic and diluted earnings per share (comprehensive example) 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 IAS1
Administration costs not reflected in return on plan assets, defined benefit plans
IAS 19.135 b Common practice
label IFRS18
Administration costs not reflected in return on plan assets, defined benefit plans, operating
documentation IAS1
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]
documentation IFRS18
The amount of administration costs in the current period related to defined benefit plans that are not reflected in the return on plan assets, in the operating category in the statement of profit or loss. [Refer: Administrative expenses, operating; Post-employment benefit expense in profit or loss, defined benefit plans, operating] [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 IAS1
Administrative expenses
IAS 1
IAS 26.35 b (vi) Disclosure, , Expiry date 2027-01-01 IAS 1.103 Example, Expiry date 2027-01-01 IAS 1.99 Disclosure
IFRS18
IAS 26.35 b (vi) Disclosure, Effective 2027-01-01 IFRS 18.78 Disclosure
negatedLabel IAS1
Administrative expenses
label IFRS18
Administrative expenses, operating
negatedLabel IFRS18
Administrative expenses, operating
documentation IAS1
The amount of expenses that the entity classifies as being administrative.
documentation IFRS18
The amount of expenses that the entity classifies as being administrative, in the operating category in the statement of profit or loss.
ifrs-full
Advances
Monetary instant, credit
label
Advances received, representing contract liabilities for performance obligations satisfied at point in time
IAS 1
Expiry date 2027-01-01 IAS 1.55 Common practice, Expiry date 2027-01-01 IAS 1.78 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.B111 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 IAS1
Advertising expense
IAS 1
Expiry date 2027-01-01 IAS 1.112 c Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.113 c Common practice
label IFRS18
Advertising expense, operating
documentation IAS1
The amount of expense arising from advertising.
documentation IFRS18
The amount of expense arising from advertising, in the operating category in the statement of profit or loss.
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, Effective 2027-01-01 IFRS 19.64 b Disclosure
periodStartLabel
Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss at beginning of period
periodEndLabel
Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss at end 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, Effective 2027-01-01 IFRS 19.255 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, Effective 2027-01-01 IFRS 19.104 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
commentaryGuidance
This element should be used to tag non-restated comparative information only.
periodStartLabel
Allowance account for credit losses of financial assets at beginning of period
periodEndLabel
Allowance account for credit losses of financial assets at end of period
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
AllReconcilingItemsMember
Member
label IFRS18
All reconciling items [member]
Effective 2027-01-01 IFRS 19.144 c Disclosure, Effective 2027-01-01 IFRS 18.123 c Disclosure
commentaryGuidance IFRS18
This member should be used only to tag amounts representing the 'total of all reconciling items’ for a given MPM. It should NOT be used to tag (an) individual reconciling item(s). (An) extension(s) should be created for (an) individual reconciling item(s) under this member.
documentation IFRS18
This member stands for the total of all reconciling items in reconciliation of management-defined performance measure.
ifrs-full
AllTypesOfDepositaryReceiptsMember
Member
label
All types of depositary receipts [member]
IAS 1
Expiry date 2027-01-01 IAS 1.112 c Common practice
IFRS18
Effective 2027-01-01 IFRS 18.113 c Common practice
documentation
This member stands for all types of depositary receipts.
ifrs-full
AmendmentsToTheClassificationAndMeasurementOfFinancialInstrumentsApplyingOnlyAmendmentsToApplicationGuidanceToSectionOnClassificationOfFinancialAssetsMember
Member
label
Amendments to the Classification and Measurement of Financial Instruments, applying only amendments to Application Guidance to section on classification of financial assets [member]
IAS 1
Expiry date 2026-01-01 IFRS 7.44LL Disclosure, Expiry date 2026-01-01 IFRS 9.7.1.13 b Disclosure
IFRS18
Expiry date 2026-01-01 IFRS 9.7.1.13 b Disclosure, Expiry date 2026-01-01 IFRS 7.44LL Disclosure
documentation
This member stands for Amendments to the Classification and Measurement of Financial Instruments (Amendments to IFRS 9 and IFRS 7) issued in May 2024, if an entity applies only the amendments to Application Guidance to Section 4.1 of IFRS 9 (Classification of financial assets).
ifrs-full
AmendmentsToTheClassificationAndMeasurementOfFinancialInstrumentsMember
Member
label
Amendments to the Classification and Measurement of Financial Instruments [member]
IAS 1
Expiry date 2026-01-01 IFRS 7.44LL Disclosure, Expiry date 2026-01-01 IFRS 9.7.1.13 a Disclosure
IFRS18
Expiry date 2026-01-01 IFRS 9.7.1.13 a Disclosure, Expiry date 2026-01-01 IFRS 7.44LL Disclosure
documentation
This member stands for Amendments to the Classification and Measurement of Financial Instruments (Amendments to IFRS 9 and IFRS 7) issued in May 2024.
ifrs-full
Amortisation
Monetary duration, debit
label IFRS18
Amortisation
Effective 2027-01-01 IFRS 19.133 a (ii) Disclosure, Effective 2027-01-01 IFRS 18.83 a (ii) Disclosure
documentation IFRS18
The amount of amortisation, comprising the amount required to be disclosed by paragraph 118(e)(vi) of IAS 38 Intangible Assets.
ifrs-full
AmortisationAssetsRecognisedFromCostsIncurredToObtainOrFulfilContractsWithCustomers
Monetary duration, debit
label IAS1
Amortisation, assets recognised from costs incurred to obtain or fulfil contracts with customers
IFRS 15.128 b Disclosure, Effective 2027-01-01 IFRS 19.113 b Disclosure
label IFRS18
Amortisation, assets recognised from costs incurred to obtain or fulfil contracts with customers, operating
documentation IAS1
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]
documentation IFRS18
The amount of amortisation for assets recognised from the costs incurred to obtain or fulfil contracts with customers, in the operating category in the statement of profit or loss. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers; Amortisation expense, operating]
ifrs-full
AmortisationExpense
Monetary duration, debit
label IAS1
Amortisation expense
IAS 1
Expiry date 2027-01-01 IAS 1.112 c Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 Common practice
label IFRS18
Amortisation expense, operating
documentation IAS1
The amount of amortisation expense. Amortisation is the systematic allocation of depreciable amounts of intangible assets over their useful lives.
documentation IFRS18
The amount of amortisation expense, in the operating category in the statement of profit or loss. 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, Effective 2027-01-01 IFRS 19.263 e (vi) Disclosure
commentaryGuidance
Do not use this line-item element for the statement of profit or loss. This element is used only to tag information in the notes. If no suitable element is included in the IFRS Accounting Taxonomy, an extension element needs to be created. The label of that extension element should reflect the category of the element in its label. 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]]
negatedLabel
Amortisation, intangible assets other than goodwill
documentation
The amount of amortisation of intangible assets other than goodwill. [Refer: Depreciation and amortisation expense; Intangible assets other than goodwill]
ifrs-full
AmortisationMember
Member
label IFRS18
Amortisation [member]
Effective 2027-01-01 IFRS 18.83 b (i) Disclosure, Effective 2027-01-01 IFRS 19.133 b (i) Disclosure
documentation IFRS18
This members stands for the total of the amortisation, comprising the amount required to be disclosed by paragraph 118(e)(vi) of IAS 38 Intangible Assets.
ifrs-full
AmortisationMethodIntangibleAssetsOtherThanGoodwill
Text
label
Amortisation method, intangible assets other than goodwill
IAS 38.118 b Disclosure, Effective 2027-01-01 IFRS 19.263 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, Effective 2027-01-01 IFRS 19.263 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 duration
label
Amortisation rate, intangible assets other than goodwill
IAS 38.118 a Disclosure, Effective 2027-01-01 IFRS 19.263 a Disclosure
documentation
The amortisation rate used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]
ifrs-full
AmountAndClassificationNotDisclosedBecauseOfImpracticabilityForItemsForWhichClassificationHasChangedBecauseOfChangedAssessmentOfSpecifiedMainBusinessActivities
True/False
label IFRS18
Amount and classification not disclosed because of impracticability for items for which classification has changed because of changed assessment of specified main business activity(ies)
Effective 2027-01-01 IFRS 19.132 c (ii) Disclosure, Effective 2027-01-01 IFRS 18.51 c (ii) Disclosure
documentation IFRS18
Indicates (true false) whether the entity does not disclose the information about (i) the amount and classification of items of income and expense before and after the change in assessment of whether it invests in assets or provides financing to customers as a main business activity in the current period and (ii) the amount and classification in the prior period for the items for which the classification has changed, because of the changed assessment, because it is impracticable to do so.
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, Effective 2027-01-01 IFRS 19.102 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, Effective 2027-01-01 IFRS 19.102 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 IAS1
Amount incurred by entity for provision of key management personnel services provided by separate management entity
IAS 24.18A Disclosure, Effective 2027-01-01 IFRS 19.229 Disclosure
label IFRS18
Amount incurred by entity for provision of key management personnel services provided by separate management entity, operating
documentation IAS1
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]]
documentation IFRS18
The amount incurred by the entity for provision of key management personnel services that are provided by a separate management entity, in the operating category in the statement of profit or loss. [Refer: Key management personnel of entity or parent [member]; Separate management entities [domain]]
ifrs-full
AmountOfReclassificationsOrChangesInPresentation
Monetary duration
label IAS1
Amount of reclassifications or changes in presentation
IAS 1
Effective 2027-01-01 IFRS 19.B6 b Disclosure, Expiry date 2027-01-01 IAS 1.41 b Disclosure
IFRS18
Effective 2027-01-01 IFRS 18.33 b Disclosure, Effective 2027-01-01 IFRS 19.129 b Disclosure
label IFRS18
Amount of reclassifications or changes in presentation or disclosure
documentation IAS1
The amount that is reclassified when the entity changes classification or presentation in its financial statements.
documentation IFRS18
The amount that is reclassified when the entity changes classification, presentation or disclosure 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 5.38 Disclosure, IFRS 5 - Example 12 Example
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 5.38 Disclosure, IFRS 5 - Example 12 Example
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 IAS1
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.
label IFRS18
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, operating
documentation IAS1
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.
documentation IFRS18
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, in the operating category in the statement of profit or loss.
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, Effective 2027-01-01 IFRS 19.230 b 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
Expiry date 2027-01-01 IAS 1.36 b Disclosure
IFRS18
Effective 2027-01-01 IFRS 18.28 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 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, Effective 2027-01-01 IFRS 19.230 b 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
commentaryGuidance
This element should be used to tag non-restated comparative information only.
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
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, Effective 2027-01-01 IFRS 19.191 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, Effective 2027-01-01 IFRS 19.191 e Example
documentation
This member stands for announcing or commencing implementation of major restructuring.
ifrs-full
AnnualImprovementsToIFRSAccountingStandardsVolume11Member
Member
label
Annual Improvements to IFRS Accounting Standards-Volume 11 [member]
IAS 1
Expiry date 2026-01-01 IFRS 1.39AK Disclosure, Expiry date 2026-01-01 IAS 7.65 Disclosure, Expiry date 2026-01-01 IFRS 10.C1E Disclosure, Expiry date 2026-01-01 IFRS 7.44NN Disclosure, Expiry date 2026-01-01 IFRS 9.7.1.14 Disclosure
IFRS18
Expiry date 2026-01-01 IFRS 9.7.1.14 Disclosure, Expiry date 2026-01-01 IAS 7.65 Disclosure, Expiry date 2026-01-01 IFRS 1.39AK Disclosure, Expiry date 2026-01-01 IFRS 10.C1E Disclosure, Expiry date 2026-01-01 IFRS 7.44NN Disclosure
documentation
This member stands for Annual Improvements to IFRS Accounting Standards-Volume 11 issued in July 2024.
ifrs-full
AnnualImprovementsVolume11AmendmentsToIAS7Member
Member
label
Annual Improvements-Volume 11 Amendments to IAS 7 [member]
Expiry date 2026-01-01 IAS 7.65 Disclosure
documentation
This member stands for Amendments to IAS 7 issued as part of Annual Improvements to IFRS Accounting Standards-Volume 11 in July 2024. The subject of the amendment is Cost method.
ifrs-full
AnnualImprovementsVolume11AmendmentsToIFRS10Member
Member
label
Annual Improvements-Volume 11 Amendments to IFRS 10 [member]
Expiry date 2026-01-01 IFRS 10.C1E Disclosure
documentation
This member stands for Amendments to IFRS 10 issued as part of Annual Improvements to IFRS Accounting Standards-Volume 11 in July 2024. The subject of the amendment is Determination of a 'de facto agent'.
ifrs-full
AnnualImprovementsVolume11AmendmentsToIFRS1Member
Member
label
Annual Improvements-Volume 11 Amendments to IFRS 1 [member]
Expiry date 2026-01-01 IFRS 1.39AK Disclosure
documentation
This member stands for Amendments to IFRS 1 issued as part of Annual Improvements to IFRS Accounting Standards-Volume 11 in July 2024. The subject of the amendment is Hedge accounting by a first-time adopter.
ifrs-full
AnnualImprovementsVolume11AmendmentsToIFRS7Member
Member
label
Annual Improvements-Volume 11 Amendments to IFRS 7 [member]
Expiry date 2026-01-01 IFRS 7.44NN Disclosure
documentation
This member stands for Amendments to IFRS 7 issued as part of Annual Improvements to IFRS Accounting Standards-Volume 11 in July 2024. The subject of the amendment is Gain or loss on derecognition.
ifrs-full
AnnualImprovementsVolume11AmendmentsToIFRS9Member
Member
label
Annual Improvements-Volume 11 Amendments to IFRS 9 [member]
Expiry date 2026-01-01 IFRS 9.7.1.14 Disclosure
documentation
This member stands for Amendments to IFRS 9 issued as part of Annual Improvements to IFRS Accounting Standards-Volume 11 in July 2024. The subjects of the amendments are Derecognition of lease liabilities and Transaction price.
ifrs-full
ApplicableTaxRate
Percent duration
label
Applicable tax rate
IAS 12.81 c (ii) Disclosure, Effective 2027-01-01 IFRS 19.194 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
Expiry date 2027-01-01 IAS 1.112 c Common practice
IFRS18
Effective 2027-01-01 IFRS 18.113 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 instant
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, Effective 2027-01-01 IFRS 19.258 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
IFRS 13.93 a Disclosure, IFRS 13.93 b Disclosure, IFRS 13.93 e Disclosure, IFRS 8.23 Disclosure, IFRS 8.28 c Disclosure, Effective 2027-01-01 IFRS 19.95 a Disclosure, Effective 2027-01-01 IFRS 19.95 b Disclosure, Expiry date 2027-01-01 IAS 1.55 Disclosure
IFRS18
IFRS 13.93 a Disclosure, IFRS 13.93 b Disclosure, IFRS 13.93 e Disclosure, IFRS 8.23 Disclosure, IFRS 8.28 c Disclosure, , Effective 2027-01-01 IFRS 18.24 Disclosure, Effective 2027-01-01 IFRS 19.95 a Disclosure, Effective 2027-01-01 IFRS 19.95 b Disclosure
periodStartLabel
Assets at beginning of period
periodEndLabel
Assets at end 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, Effective 2027-01-01 IFRS 19.264 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
Expiry date 2027-01-01 IAS 1.125 Disclosure, Effective 2027-01-01 IFRS 19.223 c Disclosure, Effective 2027-01-01 IFRS 19.B15 Disclosure, IAS 21.A19 c Disclosure
IFRS18
Effective 2027-01-01 IFRS 19.223 c Disclosure, Effective 2027-01-01 IAS 8.31A Disclosure, Effective 2027-01-01 IFRS 19.182 Disclosure, 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
Effective 2027-01-01 IFRS 19.B15 Disclosure, Effective 2027-01-01 IFRS 19.223 c Disclosure, Expiry date 2027-01-01 IAS 1.125 Disclosure, IAS 21.A19 c Disclosure
IFRS18
Effective 2027-01-01 IFRS 19.182 Disclosure, Effective 2027-01-01 IAS 8.31A Disclosure, Effective 2027-01-01 IFRS 19.223 c Disclosure, 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
periodStartLabel
Assets for insurance acquisition cash flows at beginning of period
periodEndLabel
Assets for insurance acquisition cash flows at end of period
documentation IAS1
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]]
documentation IFRS18
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 Accounting 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 7.44C Example, IAS 7 - C Reconciliation of liabilities arising from financing activities 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
Expiry date 2027-01-01 IAS 1.55 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 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
periodStartLabel
Net assets available for benefits at beginning of period
periodEndLabel
Net assets available for benefits at end 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, Effective 2027-01-01 IFRS 19.113 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, Effective 2027-01-01 IFRS 19.73 c 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
Effective 2027-01-01 IFRS 19.B15 b Disclosure, Expiry date 2027-01-01 IAS 1.125 b Disclosure
IFRS18
Effective 2027-01-01 IFRS 19.182 b Disclosure, Effective 2027-01-01 IAS 8.31A 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, Effective 2027-01-01 IFRS 19.73 c 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, Effective 2027-01-01 IFRS 19.231 d Disclosure, Effective 2027-01-01 IFRS 19.75 c 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, Effective 2027-01-01 IFRS 19.238 b Disclosure, Effective 2027-01-01 IFRS 19.240 b Disclosure, Effective 2027-01-01 IFRS 19.273 Disclosure
documentation IAS1
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.
documentation IFRS18
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 IFRS Accounting Standards.
ifrs-full
AtCostOrInAccordanceWithIFRS16WithinFairValueModelMember
Member
label
At cost or in accordance with IFRS 16 within fair value model [member]
IAS 40.78 Disclosure, Effective 2027-01-01 IFRS 19.270 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, Effective 2027-01-01 IFRS 19.273 Disclosure, Effective 2027-01-01 IFRS 19.88 a Disclosure, Effective 2027-01-01 IFRS 19.95 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
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 label of extension members include the term ‘member’ whereas the name and label of line items do not include this term.
Expiry date 2027-01-01 IAS 1.104 Common practice, Expiry date 2027-01-01 IAS 1.112 c Common practice
label IAS1
Attribution of expenses by nature to their function [axis]
documentation
The axis 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 IAS1
Attribution of expenses by nature to their function [domain]
Expiry date 2027-01-01 IAS 1.104 Common practice, Expiry date 2027-01-01 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 IAS1
Auditor's remuneration
IAS 1
Expiry date 2027-01-01 IAS 1.112 c Common practice
IFRS18
Effective 2027-01-01 IFRS 18.113 c Common practice, Effective 2027-01-01 IFRS 18.24 Common practice
totalLabel IAS1
Total auditor's remuneration
label IFRS18
Auditor's remuneration, operating
totalLabel IFRS18
Total auditor's remuneration, operating
documentation IAS1
The amount of fees paid or payable to the entity's auditors.
documentation IFRS18
The amount of fees paid or payable to the entity's auditors, in the operating category in the statement of profit or loss.
ifrs-full
AuditorsRemunerationAbstract
label
Auditor's remuneration [abstract]
ifrs-full
AuditorsRemunerationForAuditServices
Monetary duration, debit
label IAS1
Auditor's remuneration for audit services
IAS 1
Expiry date 2027-01-01 IAS 1.112 c Common practice
IFRS18
Effective 2027-01-01 IFRS 18.113 c Common practice, Effective 2027-01-01 IFRS 18.24 Common practice
label IFRS18
Auditor's remuneration for audit services, operating
documentation IAS1
The amount of fees paid or payable to the entity's auditors for auditing services.
documentation IFRS18
The amount of fees paid or payable to the entity's auditors for auditing services, in the operating category in the statement of profit or loss.
ifrs-full
AuditorsRemunerationForOtherServices
Monetary duration, debit
label IAS1
Auditor's remuneration for other services
IAS 1
Expiry date 2027-01-01 IAS 1.112 c Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.113 c Common practice
label IFRS18
Auditor's remuneration for other services, operating
documentation IAS1
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.
documentation IFRS18
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, in the operating category in the statement of profit or loss.
ifrs-full
AuditorsRemunerationForTaxServices
Monetary duration, debit
label IAS1
Auditor's remuneration for tax services
IAS 1
Expiry date 2027-01-01 IAS 1.112 c Common practice
IFRS18
Effective 2027-01-01 IFRS 18.113 c Common practice, Effective 2027-01-01 IFRS 18.24 Common practice
label IFRS18
Auditor's remuneration for tax services, operating
documentation IAS1
The amount of fees paid or payable to the entity's auditors for tax services.
documentation IFRS18
The amount of fees paid or payable to the entity's auditors for tax services, in the operating category in the statement of profit or loss.
ifrs-full
AuthorisedCapitalCommitmentsButNotContractedFor
Monetary instant, credit
label
Authorised capital commitments but not contracted for
IAS 1
Expiry date 2027-01-01 IAS 1.112 c Common practice
IFRS18
Effective 2027-01-01 IFRS 18.113 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 duration
label
Average effective tax rate
IAS 12.81 c (ii) Disclosure, Effective 2027-01-01 IFRS 19.194 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
Expiry date 2027-01-01 IAS 1.112 c Common practice
IFRS18
Effective 2027-01-01 IFRS 18.113 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
Expiry date 2027-01-01 IAS 1.112 c Common practice
IFRS18
Effective 2027-01-01 IFRS 18.113 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 instant
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
Expiry date 2027-01-01 IAS 1.112 c Common practice
IFRS18
Effective 2027-01-01 IFRS 18.113 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
Expiry date 2027-01-01 IAS 1.112 c Common practice
IFRS18
Effective 2027-01-01 IFRS 18.113 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
Expiry date 2027-01-01 IAS 1.112 c Common practice
IFRS18
Effective 2027-01-01 IFRS 18.113 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
Expiry date 2027-01-01 IAS 1.112 c Common practice
IFRS18
Effective 2027-01-01 IFRS 18.113 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
Expiry date 2027-01-01 IAS 1.55 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 Common practice
documentation
The amount of bank acceptances recognised as assets.
ifrs-full
BankAcceptanceLiabilities
Monetary instant, credit
label
Bank acceptance liabilities
IAS 1
Expiry date 2027-01-01 IAS 1.55 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 Common practice
documentation
The amount of bank acceptances recognised as liabilities.
ifrs-full
BankAndSimilarCharges
Monetary duration, debit
label IAS1
Bank and similar charges
IAS 1
Expiry date 2027-01-01 IAS 1.112 c Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.113 c Common practice
label IFRS18
Bank and similar charges, operating
documentation IAS1
The amount of bank and similar charges recognised by the entity as an expense.
documentation IFRS18
The amount of bank and similar charges recognised by the entity as an expense, in the operating category in the statement of profit or loss.
ifrs-full
BankBalancesAtCentralBanksOtherThanMandatoryReserveDeposits
Monetary instant, debit
label
Bank balances at central banks other than mandatory reserve deposits
IAS 1
Expiry date 2027-01-01 IAS 1.112 c Common practice
IFRS18
Effective 2027-01-01 IFRS 18.113 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
Expiry date 2027-01-01 IAS 1.112 c Common practice
IFRS18
Effective 2027-01-01 IFRS 18.113 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 duration
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 duration
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 duration
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 duration
label
Basic earnings (loss) per share
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’ 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.
totalLabel
Total basic earnings (loss) per share
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 duration
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 duration
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 duration
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 duration
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 duration
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 IAS1
The description of the basis for attributing revenues from external customers to individual countries. [Refer: Revenue]
documentation IFRS18
The description of the basis for attributing revenues from external customers to individual countries. [Refer: Revenue, operating]
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
IAS 41.43 Example, IAS 41.50 Disclosure, Effective 2027-01-01 IFRS 19.273 Disclosure, Expiry date 2027-01-01 IAS 1.54 f Disclosure
IFRS18
IAS 41.43 Example, IAS 41.50 Disclosure, , Effective 2027-01-01 IFRS 18.103 h Disclosure, Effective 2027-01-01 IFRS 19.273 Disclosure
periodStartLabel
Biological assets at beginning of period
periodEndLabel
Biological assets at end 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, Effective 2027-01-01 IFRS 19.272 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, Effective 2027-01-01 IFRS 19.272 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
Expiry date 2027-01-01 IAS 1.112 c Common practice
IFRS18
Effective 2027-01-01 IFRS 18.113 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, Effective 2027-01-01 IFRS 19.225 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
Expiry date 2027-01-01 IAS 1.112 c Common practice
IFRS18
Effective 2027-01-01 IFRS 18.113 c Common practice
commentaryGuidance
A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]
totalLabel
Total borrowing costs incurred
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
Expiry date 2027-01-01 IAS 1.112 c Common practice
IFRS18
Effective 2027-01-01 IFRS 18.113 c Common practice
commentaryGuidance
Do not use this line-item element for the statement of profit or loss. This element is used only to tag information in the notes. If no suitable element is included in the IFRS Accounting Taxonomy, an extension element needs to be created. The label of that extension element should reflect the category of the element in its label.
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
Expiry date 2027-01-01 IAS 1.55 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 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 instant
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 instant
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, Effective 2027-01-01 IFRS 19.168 b (iii) Disclosure
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, Effective 2027-01-01 IFRS 19.55 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 IAS1
Brokerage fee expense
IAS 1
Expiry date 2027-01-01 IAS 1.112 c Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.113 c Common practice
negatedLabel IAS1
Brokerage fee expense
label IFRS18
Brokerage fee expense, operating
negatedLabel IFRS18
Brokerage fee expense, operating
documentation IAS1
The amount of expense recognised for brokerage fees charged to the entity.
documentation IFRS18
The amount of expense recognised for brokerage fees charged to the entity, in the operating category in the statement of profit or loss.
ifrs-full
BrokerageFeeIncome
Monetary duration, credit
label IAS1
Brokerage fee income
IAS 1
Expiry date 2027-01-01 IAS 1.112 c Common practice
IFRS18
Effective 2027-01-01 IFRS 18.113 c Common practice, Effective 2027-01-01 IFRS 18.24 Common practice
label IFRS18
Brokerage fee income, operating
documentation IAS1
The amount of income recognised for brokerage fees charged by the entity.
documentation IFRS18
The amount of income recognised for brokerage fees charged by the entity, in the operating category in the statement of profit or loss.
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, Effective 2027-01-01 IFRS 19.35 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, Effective 2027-01-01 IFRS 19.35 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, Effective 2027-01-01 IFRS 19.35 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
CalculationOfMPMDiffersFromAccountingPoliciesRequiredOrPermittedByIFRSs
True/False
label IFRS18
Calculation of MPM differs from accounting policies required or permitted by IFRSs
Effective 2027-01-01 IFRS 18.B134 b (ii) Disclosure, Effective 2027-01-01 IFRS 19.148 b (ii) Disclosure
documentation IFRS18
Indicates (true false) whether the calculation of management-defined performance measure(s) differs from accounting policies required or permitted by IFRS Accounting Standards.
ifrs-full
CancellationOfTreasuryShares
Monetary duration, credit
label
Cancellation of treasury shares
IAS 1
Expiry date 2027-01-01 IAS 1.106 d Common practice
IFRS18
Effective 2027-01-01 IFRS 18.107 c 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
Expiry date 2027-01-01 IAS 1.112 c Common practice
IFRS18
Effective 2027-01-01 IFRS 18.113 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 duration
label
Capitalisation rate of borrowing costs eligible for capitalisation
IAS 23.26 b Disclosure, Effective 2027-01-01 IFRS 19.225 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
Expiry date 2027-01-01 IAS 1.55 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 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
Expiry date 2027-01-01 IAS 1.108 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.111 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
Expiry date 2027-01-01 IAS 1.136 Disclosure
IFRS18
Effective 2027-01-01 IFRS 18.129 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
Expiry date 2027-01-01 IAS 1.136 Disclosure
IFRS18
Effective 2027-01-01 IFRS 18.129 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
Expiry date 2027-01-01 IAS 1.55 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 Common practice
documentation
A component of equity representing the capital reserves.
ifrs-full
CapitalReserveMember
Member
label
Capital reserve [member]
IAS 1
Expiry date 2027-01-01 IAS 1.108 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.111 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, Effective 2027-01-01 IFRS 19.200 d Disclosure, Effective 2027-01-01 IFRS 19.200 e Disclosure, Effective 2027-01-01 IFRS 19.263 c Disclosure, Effective 2027-01-01 IFRS 19.263 e Disclosure, Effective 2027-01-01 IFRS 19.269 Disclosure, Effective 2027-01-01 IFRS 19.271 c Disclosure, Effective 2027-01-01 IFRS 19.271 d Disclosure, Effective 2027-01-01 IFRS 19.273 Disclosure, Effective 2027-01-01 IFRS 19.274 e Disclosure, Effective 2027-01-01 IFRS 19.37 Disclosure, Effective 2027-01-01 IFRS 19.66 Disclosure, Effective 2027-01-01 IFRS 19.70 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, Effective 2027-01-01 IFRS 19.200 e Disclosure, Effective 2027-01-01 IFRS 19.263 e Disclosure, Effective 2027-01-01 IFRS 19.269 Disclosure, Effective 2027-01-01 IFRS 19.271 d Disclosure, Effective 2027-01-01 IFRS 19.273 Disclosure, Effective 2027-01-01 IFRS 19.37 Disclosure, Effective 2027-01-01 IFRS 19.66 Disclosure, Effective 2027-01-01 IFRS 19.70 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 2027-01-01 IFRS 19.223 c Disclosure, 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
IAS 1
Effective 2027-01-01 IFRS 19.223 f Disclosure, IAS 21.A19 f Disclosure
IFRS18
IAS 21.A19 f Disclosure, Effective 2027-01-01 IFRS 19.223 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 2027-01-01 IFRS 19.223 c Disclosure, 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
IAS 1
IAS 21.A19 f Disclosure, Effective 2027-01-01 IFRS 19.223 f Disclosure
IFRS18
Effective 2027-01-01 IFRS 19.223 f Disclosure, 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
Expiry date 2027-01-01 IAS 1.76ZA a Disclosure, Effective 2027-01-01 IFRS 19.B8 a Disclosure
IFRS18
Effective 2027-01-01 IFRS 19.137 a Disclosure, Effective 2027-01-01 IFRS 18.B106 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
Expiry date 2027-01-01 IAS 1.55 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 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
IAS 7.45 Disclosure, Effective 2027-01-01 IFRS 19.169 Disclosure, Expiry date 2027-01-01 IAS 1.54 i Disclosure, IFRS 12.B13 a Disclosure
IFRS18
IAS 7.45 Disclosure, IFRS 12.B13 a Disclosure, , Effective 2027-01-01 IFRS 18.103 k Disclosure, Effective 2027-01-01 IFRS 19.169 Disclosure
periodStartLabel
Cash and cash equivalents at beginning of period
periodEndLabel
Cash and cash equivalents at end 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, Effective 2027-01-01 IFRS 19.171 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 instant
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, Effective 2027-01-01 IFRS 19.60 Disclosure, Effective 2027-01-01 IFRS 19.61 Disclosure, Effective 2027-01-01 IFRS 19.62 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
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.
netLabel
Net cash flows from (used in) operating activities
documentation IAS1
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]
documentation IFRS18
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. [Refer: Revenue, operating]
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
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.
netLabel
Net cash flows from (used in) operating activities, continuing operations
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
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.
netLabel
Net cash flows from (used in) operating activities, discontinued operations
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 7.20 Example, IAS 7 - A Statement of cash flows for an entity other than a financial institution Example
commentaryGuidance
A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
netLabel
Net cash flows from (used in) operations
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 7.20 Common practice, IAS 7 - A Statement of cash flows for an entity other than a financial institution Example
commentaryGuidance
A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.
documentation
The 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, Effective 2027-01-01 IFRS 19.115 f 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, Effective 2027-01-01 IFRS 19.31 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, Effective 2027-01-01 IFRS 19.35 e (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, Effective 2027-01-01 IFRS 19.113 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, Effective 2027-01-01 IFRS 19.113 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, Effective 2027-01-01 IFRS 19.44 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, Effective 2027-01-01 IFRS 19.44 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, Effective 2027-01-01 IFRS 19.44 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, Effective 2027-01-01 IFRS 19.44 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, Effective 2027-01-01 IFRS 19.231 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, Effective 2027-01-01 IFRS 19.231 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, Effective 2027-01-01 IFRS 19.178 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 IAS1
Indicates (true false) whether a change in accounting policy is made in accordance with the transitional provisions of an initially applied IFRS.
documentation IFRS18
Indicates (true false) whether a change in accounting policy is made in accordance with the transitional provisions of an initially applied IFRS Accounting Standard.
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, Effective 2027-01-01 IFRS 19.220 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
Expiry date 2027-01-01 IAS 1.51 a Disclosure
IFRS18
Effective 2027-01-01 IFRS 18.27 a Disclosure, Effective 2027-01-01 IFRS 19.128 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, Effective 2027-01-01 IFRS 19.273 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
Expiry date 2027-01-01 IAS 1.106 d Disclosure
IFRS18
Effective 2027-01-01 IFRS 18.107 c 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, Effective 2027-01-01 IFRS 19.46 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, Effective 2027-01-01 IFRS 19.37 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, Effective 2027-01-01 IFRS 19.263 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 IAS1
Decrease (increase) in inventories of finished goods and work in progress
IAS 1
Expiry date 2027-01-01 IAS 1.99 Disclosure, Expiry date 2027-01-01 IAS 1.102 Example
IFRS18
Effective 2027-01-01 IFRS 18.78 Disclosure
negatedLabel IAS1
Increase (decrease) in inventories of finished goods and work in progress
label IFRS18
Decrease (increase) in inventories of finished goods and work in progress, operating
negatedLabel IFRS18
Increase (decrease) in inventories of finished goods and work in progress, operating
documentation IAS1
The decrease (increase) in inventories of finished goods and work in progress. [Refer: Inventories; Current finished goods; Current work in progress]
documentation IFRS18
The decrease (increase) in inventories of finished goods and work in progress, in the operating category in the statement of profit or loss. [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, Effective 2027-01-01 IFRS 19.269 Disclosure, Effective 2027-01-01 IFRS 19.271 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, Effective 2027-01-01 IFRS 19.257 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, Effective 2027-01-01 IFRS 19.200 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, Effective 2027-01-01 IFRS 19.207 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, Effective 2027-01-01 IFRS 19.191 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 IAS1
Circulation revenue
IAS 1
Expiry date 2027-01-01 IAS 1.112 c Common practice
IFRS18
Effective 2027-01-01 IFRS 18.113 c Common practice, Effective 2027-01-01 IFRS 18.24 Common practice
label IFRS18
Circulation revenue, operating
documentation IAS1
The amount of revenue arising from the sale of newspapers, magazines, periodicals as well as digital applications and formats. [Refer: Revenue]
documentation IFRS18
The amount of revenue arising from the sale of newspapers, magazines, periodicals as well as digital applications and formats, in the operating category in the statement of profit or loss. [Refer: Revenue, operating]
ifrs-full
CircumstancesLeadingToReversalsOfInventoryWritedown
Text
label
Description of circumstances leading to reversals of inventory write-down
IAS 2.36 g Disclosure
documentation IAS1
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]
documentation IFRS18
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, operating]
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, Effective 2027-01-01 IFRS 19.115 Disclosure, Effective 2027-01-01 IFRS 19.250 Disclosure, Effective 2027-01-01 IFRS 19.95 Disclosure
documentation
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-full
ClassesOfAssetsDomain
Domain [default]
label
Classes of assets [domain]
IAS 36.126 Disclosure, IFRS 13.93 Disclosure, IFRS 16.53 Disclosure, Effective 2027-01-01 IFRS 19.115 Disclosure, Effective 2027-01-01 IFRS 19.250 Disclosure, Effective 2027-01-01 IFRS 19.95 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, Effective 2027-01-01 IFRS 19.259 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, Effective 2027-01-01 IFRS 19.95 Disclosure
documentation
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-full
ClassesOfEntitysOwnEquityInstrumentsDomain
Domain [default]
label
Classes of entity's own equity instruments [domain]
IFRS 13.93 Disclosure, Effective 2027-01-01 IFRS 19.95 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, Expiry date 2026-01-01 IFRS 9.7.2.49 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, Expiry date 2026-01-01 IFRS 9.7.2.49 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, Effective 2027-01-01 IFRS 19.66 Disclosure, Effective 2027-01-01 IFRS 19.71 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, Effective 2027-01-01 IFRS 19.66 Disclosure, Effective 2027-01-01 IFRS 19.71 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, Effective 2027-01-01 IFRS 19.263 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, Effective 2027-01-01 IFRS 19.263 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
ClassesOfInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeAxis
Axis
label
Classes of investments in equity instruments designated at fair value through other comprehensive income [axis]
Effective 2026-01-01 IFRS 7.11A 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
ClassesOfInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeDomain
Domain [default]
label
Classes of investments in equity instruments designated at fair value through other comprehensive income [domain]
Effective 2026-01-01 IFRS 7.11A Disclosure
documentation
This member stands for classes of investments in equity instruments that the entity has designated at fair value through other comprehensive income. It also represents the standard value for the 'Classes of investments in equity instruments designated at fair value through other comprehensive income' axis if no other member is used. [Refer: At fair value [member]; Other comprehensive income]
ifrs-full
ClassesOfLiabilitiesAxis
Axis
label
Classes of liabilities [axis]
IFRS 13.93 Disclosure, Effective 2027-01-01 IFRS 19.95 Disclosure
documentation
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-full
ClassesOfLiabilitiesDomain
Domain [default]
label
Classes of liabilities [domain]
IFRS 13.93 Disclosure, Effective 2027-01-01 IFRS 19.95 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, Effective 2027-01-01 IFRS 19.257 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, Effective 2027-01-01 IFRS 19.200 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, Effective 2027-01-01 IFRS 19.200 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, Effective 2027-01-01 IFRS 19.257 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 (ie types of cost or income) of regulatory deferral account balances. It also represents the standard value for the 'Classes of regulatory deferral account balances' axis if no other member is used. [Refer: Regulatory deferral account balances [domain]]
ifrs-full
ClassesOfShareCapitalAxis
Axis
label
Classes of share capital [axis]
IAS 1
Effective 2027-01-01 IFRS 19.B10 a Disclosure, Expiry date 2027-01-01 IAS 1.79 a Disclosure
IFRS18
Effective 2027-01-01 IFRS 18.130 a Disclosure, Effective 2027-01-01 IFRS 19.160 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
Effective 2027-01-01 IFRS 19.B10 a Disclosure, Expiry date 2027-01-01 IAS 1.79 a Disclosure
IFRS18
Effective 2027-01-01 IFRS 19.160 a Disclosure, Effective 2027-01-01 IFRS 18.130 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, Effective 2027-01-01 IFRS 19.191 c Example
documentation
This member stands for classification of assets as held for sale. [Refer: Non-current assets held for sale [member]]
ifrs-full
ClassificationOfIncomeAndExpensesFromCashAndCashEquivalentsThatDoNotRelateToProvidingFinancingToCustomers
List
label IFRS18
Classification of income and expenses from cash and cash equivalents that do not relate to providing financing to customers
Effective 2027-01-01 IFRS 18.56 b (ii) Disclosure
documentation IFRS18
Indicates (operating category investing category) for accounting policy choice for income and expenses from cash and cash equivalents that do not relate to providing financing to customers.
ifrs-full
ClassificationOfIncomeAndExpensesFromLiabilitiesThatAriseFromTransactionsThatInvolveOnlyRaisingOfFinanceAndDoNotRelateToProvidingFinancingToCustomers
List
label IFRS18
Classification of income and expenses from liabilities that arise from transactions that involve only raising of finance and do not relate to providing financing to customers
Effective 2027-01-01 IFRS 18.65 a (ii) Disclosure
documentation IFRS18
Indicates (operating category financing category) for accounting policy choice for income and expenses from the liabilities that arise from transactions that involve only raising of finance and do not relate to providing financing to customers.
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
Expiry date 2027-01-01 IAS 1.112 c Common practice
IFRS18
Effective 2027-01-01 IFRS 18.113 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, Effective 2027-01-01 IFRS 19.191 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, Effective 2027-01-01 IFRS 19.171 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
Expiry date 2027-01-01 IAS 1.112 c Common practice
IFRS18
Effective 2027-01-01 IFRS 18.113 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 IAS1
Communication expense
IAS 1
Expiry date 2027-01-01 IAS 1.112 c Common practice
IFRS18
Effective 2027-01-01 IFRS 18.113 c Common practice, Effective 2027-01-01 IFRS 18.24 Common practice
label IFRS18
Communication expense, operating
documentation IAS1
The amount of expense arising from communication.
documentation IFRS18
The amount of expense arising from communication, in the operating category in the statement of profit or loss.
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 IAS1
Compensation from third parties for items of property, plant and equipment that were impaired, lost or given up
IAS 16.74A a Disclosure
label IFRS18
Compensation from third parties for items of property, plant and equipment that were impaired, lost or given up, operating
documentation IAS1
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]
documentation IFRS18
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, in the operating category in the statement of profit or loss. [Refer: Profit (loss); Property, plant and equipment]
ifrs-full
ComplianceWithIAS34AndRequirementsInRelatedParagraphsInIFRS19
True/False
label
Compliance with IAS 34 and requirements in related paragraphs in IFRS 19
Effective 2027-01-01 IFRS 19.247 Disclosure
documentation
Indicates (true false) whether the entity is compliant with IAS 34 and requirements in related paragraphs in IFRS 19.
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 IAS1
Indicates (true false) whether the entity is compliant with IFRSs for interim financial report.
documentation IFRS18
Indicates (true false) whether the entity is compliant with IFRS Accounting Standards for interim financial report.
ifrs-full
ComponentsOfEquityAxis
Axis
label
Components of equity [axis]
IAS 1
Expiry date 2027-01-01 IAS 1.106 Disclosure
IFRS18
Effective 2027-01-01 IFRS 18.107 Disclosure
documentation
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-full
ComponentsOfEquityDomain
Domain [default]
label
Components of equity [domain]
IAS 1
Expiry date 2027-01-01 IAS 1.106 Disclosure
IFRS18
Effective 2027-01-01 IFRS 18.107 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
IFRS 1.32 a (ii) Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (ix) Disclosure, Effective 2027-01-01 IFRS 19.24 b Disclosure, Effective 2027-01-01 IFRS 19.28 a (ii) Disclosure, Expiry date 2027-01-01 IAS 1.106 a Disclosure, Expiry date 2027-01-01 IAS 1.81A c Disclosure, IFRS 1.24 b Disclosure
IFRS18
IFRS 1.24 b Disclosure, IFRS 1.32 a (ii) Disclosure, IFRS 12.B10 b Example, Effective 2027-01-01 IFRS 18.107 a Disclosure, Effective 2027-01-01 IFRS 18.86 c Disclosure, Effective 2027-01-01 IFRS 19.24 b Disclosure, Effective 2027-01-01 IFRS 19.28 a (ii) Disclosure, IFRS 12.B12 b (ix) 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
Expiry date 2027-01-01 IAS 1.106 a Disclosure, Expiry date 2027-01-01 IAS 1.81B b (i) Disclosure
IFRS18
Effective 2027-01-01 IFRS 18.87 a Disclosure, Effective 2027-01-01 IFRS 18.107 a 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
Expiry date 2027-01-01 IAS 1.81B b (ii) Disclosure, Expiry date 2027-01-01 IAS 1.106 a Disclosure
IFRS18
Effective 2027-01-01 IFRS 18.107 a Disclosure, Effective 2027-01-01 IFRS 18.87 b 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 instant
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 instant
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
IAS 27.16 a Disclosure, IAS 27.17 a Disclosure, Effective 2027-01-01 IFRS 19.238 a Disclosure, Effective 2027-01-01 IFRS 19.240 a Disclosure, Expiry date 2027-01-01 IAS 1.51 b Disclosure, IAS 27.4 Disclosure
IFRS18
IAS 27.16 a Disclosure, IAS 27.17 a Disclosure, IAS 27.4 Disclosure, Effective 2027-01-01 IFRS 18.27 b Disclosure, Effective 2027-01-01 IFRS 19.128 b Disclosure, Effective 2027-01-01 IFRS 19.238 a Disclosure, Effective 2027-01-01 IFRS 19.240 a 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 (ie not yet in the location and condition necessary for it to be capable of operating in the manner intended by the management). [Refer: Property, plant and equipment]
ifrs-full
ConsumableBiologicalAssetsMember
Member
label
Consumable biological assets [member]
IAS 41.43 Example
documentation
This member stands for consumable biological assets. Consumable biological assets are those that are to be harvested as agricultural produce or sold as biological assets. [Refer: Biological assets]
ifrs-full
ConsumerLoans
Monetary instant, debit
label
Loans to consumers
IAS 1
Expiry date 2027-01-01 IAS 1.112 c Common practice
IFRS18
Effective 2027-01-01 IFRS 18.113 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, Effective 2027-01-01 IFRS 19.261 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, Effective 2027-01-01 IFRS 19.35 f (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, Effective 2027-01-01 IFRS 19.261 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, Effective 2027-01-01 IFRS 19.35 g 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
periodStartLabel
Contingent liabilities recognised in business combination at beginning of period
periodEndLabel
Contingent liabilities recognised in business combination at end 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, Effective 2027-01-01 IFRS 19.215 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, Effective 2027-01-01 IFRS 19.105 a Disclosure
periodStartLabel
Contract assets at beginning of period
periodEndLabel
Contract assets at end 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, Effective 2027-01-01 IFRS 19.66 b (iii) Disclosure, Effective 2027-01-01 IFRS 19.71 b (iii) Disclosure
documentation
This member stands for contract assets. [Refer: Contract assets]
ifrs-full
ContractDurationAxis
Axis
label
Contract duration [axis]
IFRS 15.B89 e Example, Effective 2027-01-01 IFRS 19.103 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, Effective 2027-01-01 IFRS 19.103 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, Effective 2027-01-01 IFRS 19.105 a Disclosure
periodStartLabel
Contract liabilities at beginning of period
periodEndLabel
Contract liabilities at end 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
Expiry date 2027-01-01 IAS 1.78 Common practice, Expiry date 2027-01-01 IAS 1.55 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.B111 Common practice, Effective 2027-01-01 IFRS 18.24 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
ContractsReferencingNaturedependentElectricityDesignatedAsHedgingInstrumentMember
Member
label
Contracts referencing nature-dependent electricity designated as hedging instrument [member]
IAS 1
Effective 2026-01-01 IFRS 7.30B Disclosure, Effective 2027-01-01 IFRS 19.64B Disclosure
IFRS18
Effective 2027-01-01 IFRS 19.64B Disclosure, Effective 2026-01-01 IFRS 7.30B Disclosure
documentation
This member stands for contracts referencing nature-dependent electricity designated in a hedging relationship as hedging instruments.
ifrs-full
ContractsReferencingNaturedependentElectricityMember
Member
label
Contracts Referencing Nature-dependent Electricity [member]
Expiry date 2028-01-01 IFRS 9.7.1.15 Disclosure
documentation
This member stands for Contracts Referencing Nature-dependent Electricity (Amendments to IFRS 7 and IFRS 9) issued in December 2024.
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
Expiry date 2027-01-01 IAS 1.112 c Common practice
IFRS18
Effective 2027-01-01 IFRS 18.113 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, Effective 2027-01-01 IFRS 19.264 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, Effective 2027-01-01 IFRS 19.201 b 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
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.
negatedLabel
Increase (decrease) in net defined benefit liability (asset) resulting from contributions to plan by plan participants
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, Effective 2027-01-01 IFRS 19.207 e Disclosure
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.
negatedTotalLabel
Total increase (decrease) in net defined benefit liability (asset) resulting from contributions to plan
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, Effective 2027-01-01 IFRS 19.233 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
Expiry date 2027-01-01 IAS 1.112 c Common practice
IFRS18
Effective 2027-01-01 IFRS 18.113 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 IAS1
Corporate information and statement of IFRS compliance [abstract]
label IFRS18
Corporate information [abstract]
ifrs-full
CorporateLoans
Monetary instant, debit
label
Loans to corporate entities
IAS 1
Expiry date 2027-01-01 IAS 1.112 c Common practice
IFRS18
Effective 2027-01-01 IFRS 18.113 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
IFRS 7.6 Example, IFRS 7.IG20C Example, Expiry date 2027-01-01 IAS 1.112 c Common practice
IFRS18
IFRS 7.IG20C Example, Effective 2027-01-01 IFRS 18.113 c Common practice, IFRS 7.6 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, Effective 2027-01-01 IFRS 19.254 e 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 IAS1
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
label IFRS18
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, operating
documentation IAS1
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.
documentation IFRS18
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, in the operating category in the statement of profit or loss.
ifrs-full
CostModelMember
Member
label
Cost model [member]
IAS 16.73 a Disclosure, IAS 38.122 c (iii) Disclosure, Effective 2027-01-01 IFRS 19.200 a Disclosure, Effective 2027-01-01 IFRS 19.264 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 IAS1
Cost of inventories recognised as expense during period
IAS 2.36 d Disclosure, Effective 2027-01-01 IFRS 19.164 c Disclosure
label IFRS18
Cost of inventories recognised as expense during period, operating
documentation IAS1
The amount of inventories recognised as an expense during the period. [Refer: Inventories]
documentation IFRS18
The amount of inventories recognised as an expense during the period, in the operating category in the statement of profit or loss. [Refer: Inventories]
ifrs-full
CostOfMerchandiseSold
Monetary duration, debit
label IAS1
Cost of merchandise sold
IAS 1
Expiry date 2027-01-01 IAS 1.85 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.113 c Common practice, Effective 2027-01-01 IFRS 18.24 Common practice
label IFRS18
Cost of merchandise sold, operating
documentation IAS1
The amount of merchandise that was sold during the period and recognised as an expense.
documentation IFRS18
The amount of merchandise that was sold during the period and recognised as an expense, in the operating category in the statement of profit or loss.
ifrs-full
CostOfPurchasedEnergySold
Monetary duration, debit
label IAS1
Cost of purchased energy sold
IAS 1
Expiry date 2027-01-01 IAS 1.112 c Common practice
IFRS18
Effective 2027-01-01 IFRS 18.113 c Common practice, Effective 2027-01-01 IFRS 18.24 Common practice
label IFRS18
Cost of purchased energy sold, operating
documentation IAS1
The amount of purchased energy that was sold during the period and recognised as an expense.
documentation IFRS18
The amount of purchased energy that was sold during the period and recognised as an expense, in the operating category in the statement of profit or loss.
ifrs-full
CostOfSales
(Monetary) duration, debit
label IAS1
Cost of sales
IAS 1
Expiry date 2027-01-01 IAS 1.99 Disclosure, Expiry date 2027-01-01 IAS 1.103 Disclosure
IFRS18
Effective 2027-01-01 IFRS 18.82 a Disclosure, Effective 2027-01-01 IFRS 18.81 Example
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.
negatedLabel IAS1
Cost of sales
label IFRS18
Cost of sales, operating
negatedLabel IFRS18
Cost of sales, operating
documentation IAS1
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.
documentation IFRS18
The amount of all expenses directly or indirectly attributed to the goods or services sold, in the operating category in the statement of profit or loss. 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 IAS1
Cost of sales, food and beverage
IAS 1
Expiry date 2027-01-01 IAS 1.85 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.113 c Common practice
label IFRS18
Cost of sales, food and beverage, operating
documentation IAS1
The amount of cost of sales attributed to food and beverage. [Refer: Cost of sales]
documentation IFRS18
The amount of cost of sales attributed to food and beverage, in the operating category in the statement of profit or loss. [Refer: Cost of sales, operating]
ifrs-full
CostOfSalesHotelOperations
Monetary duration, debit
label IAS1
Cost of sales, hotel operations
IAS 1
Expiry date 2027-01-01 IAS 1.85 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.113 c Common practice
label IFRS18
Cost of sales, hotel operations, operating
documentation IAS1
The amount of cost of sales attributed to hotel operations. [Refer: Cost of sales]
documentation IFRS18
The amount of cost of sales attributed to hotel operations, in the operating category in the statement of profit or loss. [Refer: Cost of sales, operating]
ifrs-full
CostOfSalesMember
Member
label IAS1
Cost of sales [member]
Expiry date 2027-01-01 IAS 1.112 c Common practice, Expiry date 2027-01-01 IAS 1.104 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 IAS1
Cost of sales, room occupancy services
IAS 1
Expiry date 2027-01-01 IAS 1.85 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.113 c Common practice
label IFRS18
Cost of sales, room occupancy services, operating
documentation IAS1
The amount of cost of sales attributed to room occupancy services. [Refer: Cost of sales]
documentation IFRS18
The amount of cost of sales attributed to room occupancy services, in the operating category in the statement of profit or loss. [Refer: Cost of sales, operating]
ifrs-full
CostsToObtainContractsWithCustomersMember
Member
label
Costs to obtain contracts with customers [member]
IFRS 15.128 a Example, Effective 2027-01-01 IFRS 19.113 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
Effective 2027-01-01 IFRS 19.B18 a Disclosure, Expiry date 2027-01-01 IAS 1.138 a Disclosure
IFRS18
Effective 2027-01-01 IFRS 19.141 a Disclosure, Effective 2027-01-01 IFRS 18.116 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, Effective 2027-01-01 IFRS 19.238 a Disclosure
documentation IAS1
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]]
documentation IFRS18
The country in which the entity's ultimate, or any intermediate, parent, whose consolidated financial statements that comply with IFRS Accounting Standards 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, Effective 2027-01-01 IFRS 19.178 f (i) Disclosure, Effective 2027-01-01 IFRS 19.179 c (i) Disclosure, Effective 2027-01-01 IFRS 19.186 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
Expiry date 2027-01-01 IAS 1.55 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 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
periodStartLabel
Credit derivative, fair value at beginning of period
periodEndLabel
Credit derivative, fair value at end 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
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]]
periodStartLabel
Credit derivative, nominal amount at beginning of period
periodEndLabel
Credit derivative, nominal amount at end of period
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, Effective 2027-01-01 IFRS 19.66 Disclosure, Effective 2027-01-01 IFRS 19.71 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, Effective 2027-01-01 IFRS 19.66 Disclosure, Effective 2027-01-01 IFRS 19.71 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 IAS1
Credit-related fee and commission income
IAS 1
Expiry date 2027-01-01 IAS 1.112 c Common practice
IFRS18
Effective 2027-01-01 IFRS 18.113 c Common practice, Effective 2027-01-01 IFRS 18.24 Common practice
label IFRS18
Credit-related fee and commission income, operating
documentation IAS1
The amount of income recognised from credit-related fees and commissions. [Refer: Fee and commission income]
documentation IFRS18
The amount of income recognised from credit-related fees and commissions, in the operating category in the statement of profit or loss. [Refer: Fee and commission income, operating]
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, Effective 2027-01-01 IFRS 19.268 c 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
Expiry date 2027-01-01 IAS 1.106 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.107 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
Expiry date 2027-01-01 IAS 1.82 cb Disclosure
IFRS18
Effective 2027-01-01 IFRS 18.75 b (v) 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
CumulativeGainLossPreviouslyRecognisedInOtherComprehensiveIncomeArisingFromReclassificationOfFinancialAssetsOutOfFairValueThroughOtherComprehensiveIncomeIntoFairValueThroughProfitOrLossMeasurementCategoryInvesting
Monetary duration, credit
label IFRS18
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, investing
Effective 2027-01-01 IFRS 18.75 b (v) Disclosure
documentation IFRS18
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, in the investing category in the statement of profit or loss. [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
CumulativeGainLossPreviouslyRecognisedInOtherComprehensiveIncomeArisingFromReclassificationOfFinancialAssetsOutOfFairValueThroughOtherComprehensiveIncomeIntoFairValueThroughProfitOrLossMeasurementCategoryOperating
Monetary duration, credit
label IFRS18
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, operating
Effective 2027-01-01 IFRS 18.75 b (v) Disclosure
documentation IFRS18
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, in the operating category in the statement of profit or loss. [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
Expiry date 2027-01-01 IAS 1.137 b Disclosure, Effective 2027-01-01 IFRS 19.B17 b Disclosure
IFRS18
Effective 2027-01-01 IFRS 19.162 b Disclosure, Effective 2027-01-01 IFRS 18.132 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
Expiry date 2027-01-01 IAS 1.112 c Common practice
IFRS18
Effective 2027-01-01 IFRS 18.113 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
Expiry date 2027-01-01 IAS 1.55 Common practice, Expiry date 2027-01-01 IAS 1.78 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.B111 Common practice, Effective 2027-01-01 IFRS 18.24 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
Expiry date 2027-01-01 IAS 1.55 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 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
Expiry date 2027-01-01 IAS 1.55 Common practice, Expiry date 2027-01-01 IAS 1.78 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.B111 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
Expiry date 2027-01-01 IAS 1.78 Common practice, Expiry date 2027-01-01 IAS 1.55 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.B111 Common practice, Effective 2027-01-01 IFRS 18.24 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
Expiry date 2027-01-01 IAS 1.78 Common practice, Expiry date 2027-01-01 IAS 1.55 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.B111 Common practice, Effective 2027-01-01 IFRS 18.24 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
Expiry date 2027-01-01 IAS 1.112 c Common practice
IFRS18
Effective 2027-01-01 IFRS 18.113 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, Effective 2027-01-01 IFRS 19.194 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
IFRS 12.B10 b Example, IFRS 12.B12 b (i) Disclosure, , Expiry date 2027-01-01 IAS 1.66 Disclosure
IFRS18
IFRS 12.B10 b Example, IFRS 12.B12 b (i) Disclosure, , Effective 2027-01-01 IFRS 18.99 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
Expiry date 2027-01-01 IAS 1.55 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 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
Expiry date 2027-01-01 IAS 1.66 Disclosure
IFRS18
Effective 2027-01-01 IFRS 18.99 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
Expiry date 2027-01-01 IAS 1.54 f Disclosure
IFRS18
Effective 2027-01-01 IFRS 18.103 h 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
Expiry date 2027-01-01 IAS 1.112 c Common practice
IFRS18
Effective 2027-01-01 IFRS 18.113 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
Expiry date 2027-01-01 IAS 1.55 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 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
Expiry date 2027-01-01 IAS 1.112 c Common practice
IFRS18
Effective 2027-01-01 IFRS 18.113 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
Expiry date 2027-01-01 IAS 1.55 Common practice, Expiry date 2027-01-01 IAS 1.78 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.B111 Common practice, Effective 2027-01-01 IFRS 18.24 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
Expiry date 2027-01-01 IAS 1.55 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 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
Expiry date 2027-01-01 IAS 1.78 Common practice, Expiry date 2027-01-01 IAS 1.55 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.B111 Common practice, Effective 2027-01-01 IFRS 18.24 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
Expiry date 2027-01-01 IAS 1.78 Common practice, Expiry date 2027-01-01 IAS 1.55 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.B111 Common practice, Effective 2027-01-01 IFRS 18.24 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
Expiry date 2027-01-01 IAS 1.55 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 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
Expiry date 2027-01-01 IAS 1.55 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 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
Expiry date 2027-01-01 IAS 1.55 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 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
Expiry date 2027-01-01 IAS 1.55 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 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
Expiry date 2027-01-01 IAS 1.78 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.B111 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
Expiry date 2027-01-01 IAS 1.55 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 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, Effective 2027-01-01 IFRS 19.44 c 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, Effective 2027-01-01 IFRS 19.44 e 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, Effective 2027-01-01 IFRS 19.44 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
Expiry date 2027-01-01 IAS 1.55 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 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, Effective 2027-01-01 IFRS 19.44 e (i) 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, Effective 2027-01-01 IFRS 19.44 d 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, Effective 2027-01-01 IFRS 19.44 b 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, Effective 2027-01-01 IFRS 19.44 b (ii) 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, Effective 2027-01-01 IFRS 19.44 b (i) 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
Expiry date 2027-01-01 IAS 1.55 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 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
Expiry date 2027-01-01 IAS 1.112 c Common practice
IFRS18
Effective 2027-01-01 IFRS 18.113 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
Expiry date 2027-01-01 IAS 1.112 c Common practice
IFRS18
Effective 2027-01-01 IFRS 18.113 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
Expiry date 2027-01-01 IAS 1.55 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 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, Effective 2027-01-01 IFRS 19.44 e (ii) 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
IFRS 12.B12 b (iii) Disclosure, Expiry date 2027-01-01 IAS 1.69 Disclosure, IFRS 12.B10 b Example
IFRS18
IFRS 12.B10 b Example, IFRS 12.B12 b (iii) Disclosure, Effective 2027-01-01 IFRS 18.101 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
Expiry date 2027-01-01 IAS 1.69 Disclosure
IFRS18
Effective 2027-01-01 IFRS 18.101 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
Expiry date 2027-01-01 IAS 1.112 c Common practice
IFRS18
Effective 2027-01-01 IFRS 18.113 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
Expiry date 2027-01-01 IAS 1.112 c Common practice
IFRS18
Effective 2027-01-01 IFRS 18.113 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
Expiry date 2027-01-01 IAS 1.78 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.B111 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
Expiry date 2027-01-01 IAS 1.78 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.B111 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
Expiry date 2027-01-01 IAS 1.78 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.B111 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
Expiry date 2027-01-01 IAS 1.55 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 Common practice
documentation
The current portion of non-current borrowings. [Refer: Borrowings]
ifrs-full
CurrentPrepaidExpenses
Monetary instant, debit
label
Current prepaid expenses
IAS 1
Expiry date 2027-01-01 IAS 1.112 c Common practice
IFRS18
Effective 2027-01-01 IFRS 18.113 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
Effective 2027-01-01 IFRS 19.B9 b Example, Expiry date 2027-01-01 IAS 1.78 b Example
IFRS18
Effective 2027-01-01 IFRS 18.B111 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
Expiry date 2027-01-01 IAS 1.55 Common practice, Expiry date 2027-01-01 IAS 1.78 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.B111 Common practice, Effective 2027-01-01 IFRS 18.24 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
Expiry date 2027-01-01 IAS 1.55 Common practice, Expiry date 2027-01-01 IAS 1.78 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.B111 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
Expiry date 2027-01-01 IAS 1.55 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 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
Expiry date 2027-01-01 IAS 1.55 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 Common practice
documentation
The amount of current programming assets. [Refer: Programming assets]
ifrs-full
CurrentProvisions
Monetary instant, credit
label
Current provisions
IAS 1
Expiry date 2027-01-01 IAS 1.54 l Disclosure
IFRS18
Effective 2027-01-01 IFRS 18.103 n 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
Effective 2027-01-01 IFRS 19.B9 e Disclosure, Expiry date 2027-01-01 IAS 1.78 d Disclosure
IFRS18
Effective 2027-01-01 IFRS 18.B111 e 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
Expiry date 2027-01-01 IAS 1.78 b Common practice
IFRS18
Effective 2027-01-01 IFRS 18.B111 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
Expiry date 2027-01-01 IAS 1.78 b Common practice
IFRS18
Effective 2027-01-01 IFRS 18.B111 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
Expiry date 2027-01-01 IAS 1.78 b Common practice
IFRS18
Effective 2027-01-01 IFRS 18.B111 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
Expiry date 2027-01-01 IAS 1.78 b Common practice
IFRS18
Effective 2027-01-01 IFRS 18.B111 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
Expiry date 2027-01-01 IAS 1.78 b Common practice
IFRS18
Effective 2027-01-01 IFRS 18.B111 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
Expiry date 2027-01-01 IAS 1.55 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 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
Expiry date 2027-01-01 IAS 1.55 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 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 37.87 Example, IAS 37 - Example 4 Refunds policy 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
Expiry date 2027-01-01 IAS 1.55 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 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
Expiry date 2027-01-01 IAS 1.78 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.B111 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
Expiry date 2027-01-01 IAS 1.112 c Common practice
IFRS18
Effective 2027-01-01 IFRS 18.113 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 IAS1
Current service cost, defined benefit plans
IAS 19.135 b Common practice
label IFRS18
Current service cost, defined benefit plans, operating
documentation IAS1
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]
documentation IFRS18
The expense of employee service in the current period arising from defined benefit plans, in the operating category in the statement of profit or loss. [Refer: Post-employment benefit expense in profit or loss, defined benefit plans, operating] [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, Effective 2027-01-01 IFRS 19.207 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
Expiry date 2027-01-01 IAS 1.54 n Disclosure
IFRS18
Effective 2027-01-01 IFRS 18.103 q 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
Expiry date 2027-01-01 IAS 1.54 n Disclosure
IFRS18
Effective 2027-01-01 IFRS 18.103 q 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
Expiry date 2027-01-01 IAS 1.54 n Disclosure
IFRS18
Effective 2027-01-01 IFRS 18.103 q Disclosure
documentation
The non-current amount of current tax assets. [Refer: Current tax assets]
ifrs-full
CurrentTaxExpenseIncome
Monetary duration, debit
label IAS1
Current tax expense (income)
IAS 12.80 a Example, Effective 2027-01-01 IFRS 19.193 a Example
label IFRS18
Current tax expense (income), income taxes
documentation IAS1
The amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.
documentation IFRS18
The amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period, in the income taxes category in the statement of profit or loss.
ifrs-full
CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriods
Monetary duration, debit
label IAS1
Current tax expense (income) and adjustments for current tax of prior periods
IAS 12.80 Common practice
totalLabel IAS1
Total current tax expense (income) and adjustments for current tax of prior periods
label IFRS18
Current tax expense (income) and adjustments for current tax of prior periods, income taxes
totalLabel IFRS18
Total current tax expense (income) and adjustments for current tax of prior periods, income taxes
documentation IAS1
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]
documentation IFRS18
The amount of current tax expense (income) and adjustments for the current tax of prior periods, in the income taxes category in the statement of profit or loss. [Refer: Current tax expense (income), income taxes; Adjustments for current tax of prior periods, income taxes]
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, Effective 2027-01-01 IFRS 19.197 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
Expiry date 2027-01-01 IAS 1.54 n Disclosure
IFRS18
Effective 2027-01-01 IFRS 18.103 q 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
Expiry date 2027-01-01 IAS 1.54 n Disclosure
IFRS18
Effective 2027-01-01 IFRS 18.103 q 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
Expiry date 2027-01-01 IAS 1.54 n Disclosure
IFRS18
Effective 2027-01-01 IFRS 18.103 q 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, Effective 2027-01-01 IFRS 19.194 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
Expiry date 2027-01-01 IAS 1.78 b Example, Effective 2027-01-01 IFRS 19.B9 b Example, Expiry date 2027-01-01 IAS 1.68 Example
IFRS18
Effective 2027-01-01 IFRS 18.B95 Example, Effective 2027-01-01 IFRS 18.B111 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
Expiry date 2027-01-01 IAS 1.112 c Common practice
IFRS18
Effective 2027-01-01 IFRS 18.113 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
Expiry date 2027-01-01 IAS 1.78 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.B111 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
Expiry date 2027-01-01 IAS 1.78 b Common practice
IFRS18
Effective 2027-01-01 IFRS 18.B111 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
Expiry date 2027-01-01 IAS 1.55 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 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, Effective 2027-01-01 IFRS 19.181 d Example
documentation IAS1
The date on which the entity plans to apply a new IFRS that has been issued but is not yet effective.
documentation IFRS18
The date on which the entity plans to apply a new IFRS Accounting Standard 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, Effective 2027-01-01 IFRS 19.181 c Example
documentation IAS1
The date by which the entity is required to apply a new IFRS that has been issued but is not yet effective.
documentation IFRS18
The date by which the entity is required to apply a new IFRS Accounting Standard that has been issued but is not yet effective.
ifrs-full
DatedSubordinatedLiabilities
Monetary instant, credit
label
Dated subordinated liabilities
IAS 1
Expiry date 2027-01-01 IAS 1.112 c Common practice
IFRS18
Effective 2027-01-01 IFRS 18.113 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, Effective 2027-01-01 IFRS 19.35 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, Effective 2027-01-01 IFRS 19.188 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
Expiry date 2027-01-01 IAS 1.51 c Disclosure
IFRS18
Effective 2027-01-01 IFRS 19.128 c Disclosure, Effective 2027-01-01 IFRS 18.27 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, Effective 2027-01-01 IFRS 19.76 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, Effective 2027-01-01 IFRS 19.31 a 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, Effective 2027-01-01 IFRS 19.47 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, Effective 2027-01-01 IFRS 19.208 b 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
Expiry date 2027-01-01 IAS 1.55 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 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
Expiry date 2027-01-01 IAS 1.55 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 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
Expiry date 2027-01-01 IAS 1.55 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 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
Expiry date 2027-01-01 IAS 1.55 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 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
Expiry date 2027-01-01 IAS 1.55 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 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
Expiry date 2027-01-01 IAS 1.55 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 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
Expiry date 2027-01-01 IAS 1.55 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 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 instant
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
Expiry date 2027-01-01 IAS 1.55 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 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, Effective 2027-01-01 IFRS 19.273 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
Expiry date 2027-01-01 IAS 1.106 d Common practice
IFRS18
Effective 2027-01-01 IFRS 18.107 c 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 IAS1
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)]
documentation IFRS18
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: Income tax income (expense), income taxes]
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 IAS1
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)]
documentation IFRS18
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: Income tax income (expense), income taxes]
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 IAS1
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)]
documentation IFRS18
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: Income tax income (expense), income taxes]
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 IAS1
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)]
documentation IFRS18
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: Income tax income (expense), income taxes]
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 IAS1
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)]
documentation IFRS18
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: Income tax income (expense), income taxes]
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 IAS1
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)]
documentation IFRS18
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: Income tax income (expense), income taxes]
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 IAS1
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)]
documentation IFRS18
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: Income tax income (expense), income taxes]
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 IAS1
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)]
documentation IFRS18
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: Income tax income (expense), income taxes]
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 IAS1
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)]
documentation IFRS18
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: Income tax income (expense), income taxes]
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 IAS1
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)]
documentation IFRS18
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: Income tax income (expense), income taxes]
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 IAS1
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)]
documentation IFRS18
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: Income tax income (expense), income taxes]
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 IAS1
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)]
documentation IFRS18
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: Income tax income (expense), income taxes]
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, Effective 2027-01-01 IFRS 19.101 b 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, Effective 2027-01-01 IFRS 19.101 b 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
Increase in reimbursement rights related to defined benefit obligation, resulting from benefits paid
documentation
The decrease in reimbursement rights related to defined benefit obligation, resulting from benefits paid. [Refer: Reimbursement rights related to defined benefit obligation, at fair value]
ifrs-full
DecreaseThroughClassifiedAsHeldForSaleBiologicalAssets
(Monetary) duration, credit
label
Decrease through classified as held for sale, biological assets
IAS 41.50 c Disclosure, Effective 2027-01-01 IFRS 19.273 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, Effective 2027-01-01 IFRS 19.37 b 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, Effective 2027-01-01 IFRS 19.263 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, Effective 2027-01-01 IFRS 19.269 c Disclosure, Effective 2027-01-01 IFRS 19.271 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, Effective 2027-01-01 IFRS 19.200 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, Effective 2027-01-01 IFRS 19.66 Example, Effective 2027-01-01 IFRS 19.70 c 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, Effective 2027-01-01 IFRS 19.66 Example, Effective 2027-01-01 IFRS 19.70 c 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, Effective 2027-01-01 IFRS 19.101 c 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, Effective 2027-01-01 IFRS 19.101 c 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, Effective 2027-01-01 IFRS 19.101 c 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, Effective 2027-01-01 IFRS 19.66 Example, Effective 2027-01-01 IFRS 19.70 c 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, Effective 2027-01-01 IFRS 19.194 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 IAS1
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]]
documentation IFRS18
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 Accounting Standard 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 IAS1
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]]
documentation IFRS18
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 Accounting Standard 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, Effective 2027-01-01 IFRS 19.178 f (i) Disclosure, Effective 2027-01-01 IFRS 19.179 c (i) Disclosure, Effective 2027-01-01 IFRS 19.186 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, Effective 2027-01-01 IFRS 19.54 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
Expiry date 2027-01-01 IAS 1.55 Common practice, Expiry date 2027-01-01 IAS 1.78 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.B111 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
Expiry date 2027-01-01 IAS 1.78 Common practice, Expiry date 2027-01-01 IAS 1.55 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.B111 Common practice, Effective 2027-01-01 IFRS 18.24 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 1
IAS 12.81 g (i) Disclosure, , Effective 2027-01-01 IFRS 19.194 f (i) Disclosure, Expiry date 2027-01-01 IAS 1.54 o Disclosure, Expiry date 2027-01-01 IAS 1.56 Disclosure
IFRS18
IAS 12.81 g (i) Disclosure, , Effective 2027-01-01 IFRS 18.103 r Disclosure, Effective 2027-01-01 IFRS 18.98 Disclosure, Effective 2027-01-01 IFRS 19.194 f (i) 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 IAS1
Deferred tax expense arising from write-down or reversal of write-down of deferred tax asset
IAS 12.80 g Example, Effective 2027-01-01 IFRS 19.193 g Example
label IFRS18
Deferred tax expense arising from write-down or reversal of write-down of deferred tax asset, income taxes
documentation IAS1
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]
documentation IFRS18
The amount of deferred tax expense arising from the write-down, or reversal of a previous write-down, of a deferred tax asset, in the income taxes category in the statement of profit or loss. [Refer: Deferred tax assets]
ifrs-full
DeferredTaxExpenseIncome
Monetary duration, debit
label
Deferred tax expense (income)
IAS 12.81 g (ii) Disclosure, Effective 2027-01-01 IFRS 19.194 f (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 IAS1
Deferred tax expense (income) recognised in profit or loss
IAS 12.81 g (ii) Disclosure, Effective 2027-01-01 IFRS 19.194 f (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.
label IFRS18
Deferred tax expense (income) recognised in profit or loss, income taxes
documentation IAS1
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]
documentation IFRS18
The amount of tax expense or income relating to changes in deferred tax liabilities and deferred tax assets, recognised in profit or loss, in the income taxes category in the statement of profit or loss. [Refer: Deferred tax assets; Deferred tax expense (income); Deferred tax liabilities]
ifrs-full
DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences
Monetary duration, debit
label IAS1
Deferred tax expense (income) relating to origination and reversal of temporary differences
IAS 12.80 c Example, Effective 2027-01-01 IFRS 19.193 c Example
label IFRS18
Deferred tax expense (income) relating to origination and reversal of temporary differences, income taxes
documentation IAS1
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)]
documentation IFRS18
The amount of deferred tax expense or income relating to the creation or reversal of temporary differences, in the income taxes category in the statement of profit or loss. [Refer: Temporary differences [member]; Deferred tax expense (income)]
ifrs-full
DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes
Monetary duration, debit
label IAS1
Deferred tax expense (income) relating to tax rate changes or imposition of new taxes
IAS 12.80 d Example, Effective 2027-01-01 IFRS 19.193 d Example
label IFRS18
Deferred tax expense (income) relating to tax rate changes or imposition of new taxes, income taxes
documentation IAS1
The amount of deferred tax expense or income relating to tax rate changes or the imposition of new taxes. [Refer: Deferred tax expense (income)]
documentation IFRS18
The amount of deferred tax expense or income relating to tax rate changes or the imposition of new taxes, in the income taxes category in the statement of profit or loss. [Refer: Deferred tax expense (income)]
ifrs-full
DeferredTaxLiabilities
Monetary instant, credit
label
Deferred tax liabilities
IAS 1
IAS 12.81 g (i) Disclosure, Effective 2027-01-01 IFRS 19.194 f (i) Disclosure, Expiry date 2027-01-01 IAS 1.54 o Disclosure, Expiry date 2027-01-01 IAS 1.56 Disclosure
IFRS18
IAS 12.81 g (i) Disclosure, , Effective 2027-01-01 IFRS 18.103 r Disclosure, Effective 2027-01-01 IFRS 18.98 Disclosure, Effective 2027-01-01 IFRS 19.194 f (i) 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, Effective 2027-01-01 IFRS 19.194 f (i) Disclosure
periodStartLabel
Deferred tax liability (asset) at beginning of period
periodEndLabel
Deferred tax liability (asset) at end of period
netLabel
Net deferred tax liability (asset)
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, Effective 2027-01-01 IFRS 19.194 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, Effective 2027-01-01 IFRS 19.204 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, Effective 2027-01-01 IFRS 19.204 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, Effective 2027-01-01 IFRS 19.204 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, Effective 2027-01-01 IFRS 19.213 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
Effective 2027-01-01 IFRS 19.B2 d Disclosure, Expiry date 2027-01-01 IAS 1.20 d Disclosure
IFRS18
Effective 2027-01-01 IAS 8.6F d Disclosure, Effective 2027-01-01 IFRS 19.173 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
Expiry date 2027-01-01 IAS 1.55 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 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
Expiry date 2027-01-01 IAS 1.55 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 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
Expiry date 2027-01-01 IAS 1.55 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 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
Expiry date 2027-01-01 IAS 1.55 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 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
Expiry date 2027-01-01 IAS 1.55 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 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
Expiry date 2027-01-01 IAS 1.55 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 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
Expiry date 2027-01-01 IAS 1.55 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 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
Expiry date 2027-01-01 IAS 1.55 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 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
Expiry date 2027-01-01 IAS 1.55 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 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
Expiry date 2027-01-01 IAS 1.55 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 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
Expiry date 2027-01-01 IAS 1.55 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 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
Expiry date 2027-01-01 IAS 1.55 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 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
Depreciation
Monetary duration, debit
label IFRS18
Depreciation
Effective 2027-01-01 IFRS 19.133 a (i) Disclosure, Effective 2027-01-01 IFRS 18.83 a (i) Disclosure
documentation IFRS18
The amount of depreciation, comprising that required to be disclosed by paragraph 73(e)(vii) of IAS 16 Property, Plant and Equipment, paragraph 79(d)(iv) of IAS 40 Investment Property and paragraph 53(a) of IFRS 16 Leases.
ifrs-full
DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss
Monetary duration, debit
label IAS1
Depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss
IAS 1
Expiry date 2027-01-01 IAS 1.112 c Common practice
IFRS18
Effective 2027-01-01 IFRS 18.IE10 Example
totalLabel IAS1
Total depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss
label IFRS18
Depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss, operating
negatedTotalLabel IFRS18
Total depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss, operating
documentation IAS1
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]
documentation IFRS18
The amount of depreciation expense, amortisation expense and impairment loss (reversal of impairment loss) recognised in profit or loss, in the operating category in the statement of profit or loss. [Refer: Depreciation and amortisation expense; Impairment loss (reversal of impairment loss) recognised in profit or loss, operating]
ifrs-full
DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossAbstract
label
Depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss [abstract]
ifrs-full
DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossInvesting
(Monetary) duration, debit
label IFRS18
Depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss, investing
Effective 2027-01-01 IFRS 18.24 Common practice
negatedLabel IFRS18
Depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss, investing
documentation IFRS18
The amount of depreciation expense, amortisation expense and impairment loss (reversal of impairment loss) recognised in profit or loss, in the investing category in the statement of profit or loss. [Refer: Depreciation and amortisation expense; Impairment loss (reversal of impairment loss) recognised in profit or loss]
ifrs-full
DepreciationAndAmortisationExpense
(Monetary) duration, debit
label
Depreciation and amortisation expense
IAS 1
IFRS 8.23 e Disclosure, IFRS 8.28 e Disclosure, , Expiry date 2027-01-01 IAS 1.102 Example, Expiry date 2027-01-01 IAS 1.104 Disclosure, Expiry date 2027-01-01 IAS 1.99 Disclosure, IFRS 12.B13 d Disclosure
IFRS18
IFRS 8.23 e Disclosure, IFRS 8.28 e Disclosure, IFRS 12.B13 d Disclosure
negatedLabel IAS1
Depreciation and amortisation expense
totalLabel IAS1
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
DepreciationAndAmortisationExpenseOperating
Monetary duration, debit
label IFRS18
Depreciation and amortisation expense, operating
Effective 2027-01-01 IFRS 18.80 Example
totalLabel IFRS18
Total depreciation and amortisation expense, operating
documentation IFRS18
The amount of depreciation and amortisation expense, in the operating category in the statement of profit or loss. Depreciation and amortisation are the systematic allocations of depreciable amounts of assets over their useful lives.
ifrs-full
DepreciationBiologicalAssets
(Monetary) duration
label IAS1
Depreciation, biological assets
IAS 41.55 c Disclosure
commentaryGuidance
A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]
negatedLabel IAS1
Depreciation, biological assets
label IFRS18
Depreciation, biological assets, operating
negatedLabel IFRS18
Depreciation, biological assets, operating
documentation IAS1
The amount of depreciation recognised on biological assets. [Refer: Depreciation and amortisation expense; Biological assets]
documentation IFRS18
The amount of depreciation recognised on biological assets, in the operating category in the statement of profit or loss. [Refer: Depreciation and amortisation expense, operating; Biological assets]
ifrs-full
DepreciationExpense
Monetary duration, debit
label IAS1
Depreciation expense
IAS 1
Expiry date 2027-01-01 IAS 1.112 c Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 Common practice
label IFRS18
Depreciation expense, operating
documentation IAS1
The amount of depreciation expense. Depreciation is the systematic allocation of depreciable amounts of tangible assets over their useful lives.
documentation IFRS18
The amount of depreciation expense, in the operating category in the statement of profit or loss. 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, Effective 2027-01-01 IFRS 19.269 Disclosure, Effective 2027-01-01 IFRS 19.271 d (iv) Disclosure
commentaryGuidance
A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]
negatedLabel
Depreciation, investment property
documentation
The amount of depreciation recognised on investment property. [Refer: Depreciation and amortisation expense; Investment property]
ifrs-full
DepreciationMember
Member
label IFRS18
Depreciation [member]
Effective 2027-01-01 IFRS 18.83 b (i) Disclosure, Effective 2027-01-01 IFRS 19.133 b (i) Disclosure
documentation IFRS18
This members stands for the total of the depreciation, comprising that required to be disclosed by paragraph 73(e)(vii) of IAS 16 Property, Plant and Equipment, paragraph 79(d)(iv) of IAS 40 Investment Property and paragraph 53(a) of IFRS 16 Leases.
ifrs-full
DepreciationMethodBiologicalAssetsAtCost
Text
label
Depreciation method, biological assets, at cost
IAS 41.54 d Disclosure, Effective 2027-01-01 IFRS 19.274 c 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, Effective 2027-01-01 IFRS 19.274 c Disclosure
commentaryGuidance
When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.
documentation
Indicates which 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, Effective 2027-01-01 IFRS 19.271 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, Effective 2027-01-01 IFRS 19.271 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, Effective 2027-01-01 IFRS 19.200 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, Effective 2027-01-01 IFRS 19.200 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 IAS1
Depreciation, property, plant and equipment
IAS 16.73 e (vii) Disclosure, IAS 16.75 a Disclosure, Effective 2027-01-01 IFRS 19.200 e (vii) 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]]
negatedLabel IAS1
Depreciation, property, plant and equipment
label IFRS18
Depreciation, property, plant and equipment, operating
negatedLabel IFRS18
Depreciation, property, plant and equipment, operating
documentation IAS1
The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment]
documentation IFRS18
The amount of depreciation of property, plant and equipment, in the operating category in the statement of profit or loss. [Refer: Depreciation and amortisation expense; Property, plant and equipment]
ifrs-full
DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets
(Monetary) duration
label IAS1
Depreciation, property, plant and equipment including right-of-use assets
IAS 16.73 e Common practice
commentaryGuidance
A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]
negatedLabel IAS1
Depreciation, property, plant and equipment including right-of-use assets
label IFRS18
Depreciation, property, plant and equipment including right-of-use assets, operating
negatedLabel IFRS18
Depreciation, property, plant and equipment including right-of-use assets, operating
documentation IAS1
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]
documentation IFRS18
The amount of depreciation of property, plant and equipment including right-of-use assets, in the operating category in the statement of profit or loss. [Refer: Depreciation and amortisation expense; Property, plant and equipment including right-of-use assets]
ifrs-full
DepreciationRateBiologicalAssetsAtCost
Percent duration
label
Depreciation rate, biological assets, at cost
IAS 41.54 e Disclosure, Effective 2027-01-01 IFRS 19.274 d Disclosure
documentation
The depreciation rate used for biological assets. [Refer: Biological assets]
ifrs-full
DepreciationRateInvestmentPropertyCostModel
Percent duration
label
Depreciation rate, investment property, cost model
IAS 40.79 b Disclosure, Effective 2027-01-01 IFRS 19.271 b Disclosure
documentation
The depreciation rate used for investment property. [Refer: Investment property]
ifrs-full
DepreciationRatePropertyPlantAndEquipment
Percent duration
label
Depreciation rate, property, plant and equipment
IAS 16.73 c Disclosure, Effective 2027-01-01 IFRS 19.200 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, Effective 2027-01-01 IFRS 19.115 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]]
negatedLabel
Depreciation, right-of-use assets
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
Expiry date 2027-01-01 IAS 1.55 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 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
Expiry date 2027-01-01 IAS 1.55 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 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
Expiry date 2027-01-01 IAS 1.55 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 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
Expiry date 2027-01-01 IAS 1.55 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 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
Expiry date 2027-01-01 IAS 1.55 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 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
Expiry date 2027-01-01 IAS 1.55 Common practice
IFRS18
Effective 2027-01-01 IFRS 18.24 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, Effective 2027-01-01 IFRS 19.72 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 instant
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, Effective 2027-01-01 IFRS 19.264 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, Effective 2027-01-01 IFRS 19.264 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, Effective 2027-01-01 IFRS 19.96 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, Effective 2027-01-01 IFRS 19.96 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
Expiry date 2027-01-01 IAS 1.117 Common practice
IFRS18
Effective 2027-01-01 IAS 8.27A 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
Expiry date 2027-01-01 IAS 1.117 Common practice
IFRS18
Effective 2027-01-01 IAS 8.27A 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
Expiry date 2027-01-01 IAS 1.117 Common practice
IFRS18
Effective 2027-01-01 IAS 8.27A 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
Expiry date 2027-01-01 IAS 1.117 Common practice
IFRS18
Effective 2027-01-01 IAS 8.27A 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
Expiry date 2027-01-01 IAS 1.117 Common practice
IFRS18
Effective 2027-01-01 IAS 8.27A 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
Expiry date 2027-01-01 IAS 1.117 Common practice
IFRS18
Effective 2027-01-01 IAS 8.27A 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
Expiry date 2027-01-01 IAS 1.117 Common practice
IFRS18
Effective 2027-01-01 IAS 8.27A 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
Expiry date 2027-01-01 IAS 1.117 Common practice
IFRS18
Effective 2027-01-01 IAS 8.27A 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
Expiry date 2027-01-01 IAS 1.117 Common practice
IFRS18
Effective 2027-01-01 IAS 8.27A 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
Expiry date 2027-01-01 IAS 1.117 Common practice
IFRS18
Effective 2027-01-01 IAS 8.27A 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
Expiry date 2027-01-01 IAS 1.117 Common practice
IFRS18
Effective 2027-01-01 IAS 8.27A 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
Expiry date 2027-01-01 IAS 1.117 Common practice
IFRS18
Effective 2027-01-01 IAS 8.27A 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
Expiry date 2027-01-01 IAS 1.117 Common practice
IFRS18
Effective 2027-01-01 IAS 8.27A 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
Expiry date 2027-01-01 IAS 1.117 Common practice
IFRS18
Effective 2027-01-01 IAS 8.27A 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
Expiry date 2027-01-01 IAS 1.117 Common practice
IFRS18
Effective 2027-01-01 IAS 8.27A 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
Expiry date 2027-01-01 IAS 1.117 Common practice
IFRS18
Effective 2027-01-01 IAS 8.27A 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
Expiry date 2027-01-01 IAS 1.117 Common practice
IFRS18
Effective 2027-01-01 IAS 8.27A 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
Expiry date 2027-01-01 IAS 1.117 Common practice
IFRS18
Effective 2027-01-01 IAS 8.27A 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
Expiry date 2027-01-01 IAS 1.117 Common practice
IFRS18
Effective 2027-01-01 IAS 8.27A 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
Expiry date 2027-01-01 IAS 1.117 Common practice
IFRS18
Effective 2027-01-01 IAS 8.27A 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
Expiry date 2027-01-01 IAS 1.117 Common practice
IFRS18
Effective 2027-01-01 IAS 8.27A 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
Expiry date 2027-01-01 IAS 1.117 Common practice
IFRS18
Effective 2027-01-01 IAS 8.27A 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
Expiry date 2027-01-01 IAS 1.117 Common practice
IFRS18
Effective 2027-01-01 IAS 8.27A 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
Expiry date 2027-01-01 IAS 1.117 Common practice
IFRS18
Effective 2027-01-01 IAS 8.27A 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
Expiry date 2027-01-01 IAS 1.117 Common practice
IFRS18
Effective 2027-01-01 IAS 8.27A 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
Expiry date 2027-01-01 IAS 1.117 Common practice
IFRS18
Effective 2027-01-01 IAS 8.27A 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
Expiry date 2027-01-01 IAS 1.117 Common practice
IFRS18
Effective 2027-01-01 IAS 8.27A 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
Expiry date 2027-01-01 IAS 1.117 Common practice
IFRS18
Effective 2027-01-01 IAS 8.27A 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
Expiry date 2027-01-01 IAS 1.117 Common practice
IFRS18
Effective 2027-01-01 IAS 8.27A Common practice
documentation IAS1
The description of the entity's material accounting policy information for fee and commission income and expense. [Refer: Fee and commission income (expense)]
documentation IFRS18
The description of the entity's material accounting policy information for fee and commission income and expense. [Refer: Fee and commission income (expense), operating]
ifrs-full
DescriptionOfAccountingPolicyForFinanceCostsExplanatory
Text block
label IAS1
Description of accounting policy for finance costs [text block]
Expiry date 2027-01-01 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 IAS1
Description of accounting policy for finance income and costs [text block]
Expiry date 2027-01-01 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
Expiry date 2027-01-01 IAS 1.117 Common practice
IFRS18
Effective 2027-01-01 IAS 8.27A 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
Expiry date 2027-01-01 IAS 1.117 Common practice
IFRS18
Effective 2027-01-01 IAS 8.27A 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
Expiry date 2027-01-01 IAS 1.117 Common practice
IFRS18
Effective 2027-01-01 IAS 8.27A 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
Expiry date 2027-01-01 IAS 1.117 Common practice
IFRS18
Effective 2027-01-01 IAS 8.27A 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
Expiry date 2027-01-01 IAS 1.117 Common practice
IFRS18
Effective 2027-01-01 IAS 8.27A 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
Expiry date 2027-01-01 IAS 1.117 Common practice
IFRS18
Effective 2027-01-01 IAS 8.27A 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
Expiry date 2027-01-01 IAS 1.117 Common practice
IFRS18
Effective 2027-01-01 IAS 8.27A 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
Expiry date 2027-01-01 IAS 1.117 Common practice
IFRS18
Effective 2027-01-01 IAS 8.27A 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
Expiry date 2027-01-01 IAS 1.117 Common practice
IFRS18
Effective 2027-01-01 IAS 8.27A 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, Effective 2027-01-01 IFRS 19.216 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
Expiry date 2027-01-01 IAS 1.117 Common practice
IFRS18
Effective 2027-01-01 IAS 8.27A 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
Expiry date 2027-01-01 IAS 1.117 Common practice
IFRS18
Effective 2027-01-01 IAS 8.27A 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
Expiry date 2027-01-01 IAS 1.117 Common practice
IFRS18
Effective 2027-01-01 IAS 8.27A 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
Expiry date 2027-01-01 IAS 1.117 Common practice
IFRS18
Effective 2027-01-01 IAS 8.27A 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
Expiry date 2027-01-01 IAS 1.117 Common practice
IFRS18
Effective 2027-01-01 IAS 8.27A 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
Expiry date 2027-01-01 IAS 1.117 Common practice
IFRS18
Effective 2027-01-01 IAS 8.27A 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
Expiry date 2027-01-01 IAS 1.117 Common practice
IFRS18
Effective 2027-01-01 IAS 8.27A 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
Expiry date 2027-01-01 IAS 1.117 Common practice
IFRS18
Effective 2027-01-01 IAS 8.27A 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
Expiry date 2027-01-01 IAS 1.117 Common practice
IFRS18
Effective 2027-01-01 IAS 8.27A 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
Expiry date 2027-01-01 IAS 1.117 Common practice
IFRS18
Effective 2027-01-01 IAS 8.27A 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
Expiry date 2027-01-01 IAS 1.117 Common practice
IFRS18
Effective 2027-01-01 IAS 8.27A 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
Expiry date 2027-01-01 IAS 1.117 Common practice
IFRS18
Effective 2027-01-01 IAS 8.27A 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
Expiry date 2027-01-01 IAS 1.117 Common practice
IFRS18
Effective 2027-01-01 IAS 8.27A 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
Expiry date 2027-01-01 IAS 1.117 Common practice
IFRS18
Effective 2027-01-01 IAS 8.27A 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
Expiry date 2027-01-01 IAS 1.117 Common practice
IFRS18
Effective 2027-01-01 IAS 8.27A 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
Expiry date 2027-01-01 IAS 1.117 Common practice
IFRS18
Effective 2027-01-01 IAS 8.27A 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, Effective 2027-01-01 IFRS 19.164 a Disclosure
documentation
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“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 disproport…”
“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…”
Mentions (1): 1 document this one mentions without changing it
- Refers to
“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) and are adopted pursuant to …”
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