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

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

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

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

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

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

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

not observable. In the area of common practice elements, a review was conducted concerning the extensions used in the presentation of financial instruments in tagged financial statements prepared using IFRS Accounting Standards of banking institutions. In terms of general improvements, the tagging of reconciliation of property, plant and equipment including right-of-use assets has been revised and updated alongside the introduction of categorical elements. These changes aim to enhance the quality of tagging of financial information. Regarding technology updates two main changes were implemented. First, the adoption of Calculations 1.1 specification which incorporates a special mechanism for handling duplicated values and can be applied to rounded values. Second, improving the understandability of the Taxonomy through a change in default members labels. This change addresses the often unclear nature of default member labels, whether they are informative (e.g. total) or non-informative (e.g. not applicable). With the 2024 update of the IFRS Accounting Taxonomy, a total of 406 elements were added, 122 were deprecated and 786 were modified. The total number of taxonomy elements in use increased by 284 from 5,046 to 5,330 elements. The total number of reportable elements increased as well by 217 elements from 3,536 to 3,753 elements. A total of 44 extended link roles and their structure contents were updated, of which 1 extended link role was added. To incorporate the aforementioned adjustments in the IFRS financial taxonomies for the years 2023 and 2024, the draft RTS is amended by replacing,

• Annex I which furnishes the glossary of terms used in the RTS and requires
  minor fixes within three rows (esef_cor, esef_all and ifrs-full);
• Annex II that provides the mandatory mark-ups to be used by issuers in the
  preparation of their iXBRL financial statements and requires specific amendments to Table “Mandatory elements of the core taxonomy to be marked up for financial years beginning on or after 1 January 2025” to reflect the changes in the list of accounting policies and list of notes; and also,
• Annex VI that contains the description of the core taxonomy schema to be
  used for marking up the IFRS consolidated financial statements and requires the update of the list of taxonomy elements to align with modifications in the IFRS taxonomy elements.

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

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

3 Annex I
Draft
COMMISSION DELEGATED REGULATION (EU) …/.. of […] amending Delegated Regulation (EU) 2019/815 as regards the 2024 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance) THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Directive 2004/109/EC of the European Parliament and of the Council of 15 December 2004 on the harmonisation of transparency requirements in relation to information about issuers whose securities are admitted to trading on a regulated market and amending Directive 2001/34/EC11, and in particular Article 4(7) thereof, Whereas:
(1) Commission Delegated Regulation (EU) 2019/815 12 specifies the single electronic reporting format, as referred to in Article 4(7) of Directive 2004/109/EC, to be used for the preparation of annual financial reports by issuers. Consolidated financial statements included therein are prepared either in accordance with International Accounting Standards, which are commonly referred to as International Financial Reporting Standards (‘IFRSs’), adopted pursuant to Regulation (EC) No 1606/2002 of the European Parliament and of the Council 13 , or in accordance with IFRSs as issued by the International 11 OJ L 390, 31.12.20004, p.38 12 Commission Delegated Regulation (EU No. 2019/815 of 17 December 2018 supplementing Directive 2004/109/EC of the European Parliament and of the Council with regard to regulatory technical standards on the specification of a single electronic reporting format (OJ L143, 29.5.2019, p.1) 13 Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards (OJ L 243, 11.9.2002, p. 1).

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

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

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

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

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

ANNEX II
‘ANNEX II
Mandatory markups

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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 Montetary, duration label Borrowing costs incurred IAS 1.112 c Common practice totalLabel Total borrowing costs incurred

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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 CommitmentsMadeOnBehalfOfEntityRelatedP artyTransactions Montetary, 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 CommunicationAndNetworkEquipmentMembe r Member label Communication and network equipment [member] IAS 16.37 Common practice documentation This member stands for a class of property, plant and equipment representing communications and network equipment. [Refer: Property, plant and equipment] ifrs-full CommunicationExpense Montetary, duration, debit label Communication expense IAS 1.112 c Common practice documentation The amount of expense arising from communication. ifrs-full ComparativeInformationDoesNotComplyWithI FRS7AndIFRS9 True/False label Comparative information does not comply with IFRS 7 and IFRS 9 IFRS 1.E2 b Disclosure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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