Final Report on draft RTS amending the taxonomy for the European Single Electronic Reporting (ESEF) - 2025

11 September 2025
ESMA32-1867552937-3765
Draft Final Report
On the draft Regulatory Technical Standards amending Delegated Regulation (EU) 2019/815 as regards the 2025 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......................................................10
2.5 Next Steps ..............................................................................................................11
3 Annex I............................................................................................................................12
‘ANNEX I.............................................................................................................................16
‘ANNEX II............................................................................................................................19
‘ANNEX VI ..........................................................................................................................35

1 Executive Summary
Reasons for publication
The European Single Electronic Format (ESEF) requires the use of a taxonomy for the digital reporting of consolidated financial statements prepared in accordance with International Financial Reporting Standards (IFRS). This taxonomy is based on, and extends from, the IFRS Accounting Taxonomy, which is updated annually by the IFRS Foundation to reflect various developments. These include the issuance of new IFRSs, amendments to existing standards, analysis of commonly reported disclosures and enhancements to the taxonomy’s general content or underlying technology. Following the adoption of Commission Delegated Regulation (EU) 2019/815, known as ‘the RTS on ESEF’, ESMA periodically issues draft RTS amending the RTS on ESEF to align with the updates to the IFRS Accounting Taxonomy and the latest developments concerning technical XBRL specifications. Consistent with this approach, the draft RTS outlined in this Final Report corresponds to the publication of the full 2025 IFRS Accounting Taxonomy package and aims to update the taxonomy embedded in the RTS on ESEF to ensure it reflects the most recent version of the IFRS Accounting Taxonomy, including, notably, the taxonomy for IFRS 18 ‘Presentation and Disclosure in Financial Statements’. IFRS 18, as issued by the International Accounting Standard Board (IASB), is effective for annual reporting periods beginning on or after 1 January 2027, with earlier application permitted. At European level, the endorsement process of IFRS 18 is ongoing and is expected to be finalised by early next year. Once endorsed, it is also expected to be applicable for annual reporting periods beginning on or after 1 January 2027, with early application permitted from the date of endorsement. To facilitate timely preparation by issuers and software vendors, and to accommodate issuers who choose to apply IFRS 18 early, the RTS on ESEF is proposed to be amended to include the corresponding tagging elements, alongside those related to the currently applicable IAS 1 (‘Presentation of Financial Statements’). This dual inclusion aims to ensure that electronic financial reporting remains aligned with both the already applicable reporting standards and the standards which will be available for early application. It also supports issuers in testing and familiarising themselves with the new taxonomy ahead of its mandatory implementation. It is important to note, however, that the updated 2025 RTS on ESEF – incorporating the taxonomy elements for IFRS 18 – may only be used to markup annual financial reports once IFRS 18 has been formally endorsed at the EU level and disclosures are made in accordance with this standard. The beforementioned approach is also intended to apply to IFRS 19. The revised RTS aims to facilitate the effective implementation of tagging requirements, thereby enhancing the comparability of electronic financial statements prepared in accordance with IFRS—both across Europe and globally — for the benefit of all
end-users.

Content
The draft RTS outlined in this Final Report amends and replaces annexes of the RTS on ESEF: 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 the content of these annexes with the latest developments of the IFRS Accounting Taxonomy – specifically the 2025 update published by the IFRS Foundation on 27 March 2025 – and with the most recent Inline XBRL specifications. The draft RTS represents a purely technical amendment of the original RTS. Therefore, in line with Article 10 of the ESMA Regulation1 , ESMA opted not to conduct an open public consultation, perform a cost-benefit analysis or request advice from the Securities and Markets Stakeholder Group. Such actions were deemed highly disproportionate given the limited scope and impact of the proposed amendments. Next Steps ESMA has submitted this Final Report – including the draft RTS set out in Annex I – to the European Commission (EC). The EC has three months to decide whether to endorse the proposed technical standards. 2 Background to the draft RTS contained in Annex I
2.1 Legal basis

1. Based on the empowerment provided under 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 annual financial reports by issuers with securities listed on regulated markets.
2. Following adoption by the Commission on 17 December 2018, the RTS was
   published in the Official Journal of the European Union on 29 May 2019 as 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)

Commission Delegated Regulation (EU) 2019/815 (hereafter, ‘the RTS on ESEF’). The RTS on ESEF has applied to annual financial reports containing financial statements for financial years beginning on or after 1 January 20203 .
3. The draft RTS presented in Annex I constitutes a technical update to the existing
Regulation. Its purpose is to reflect the latest IFRS Accounting Taxonomy updates and to provide additional support to preparers in tagging their financial statements. This draft RTS is developed under the same legal empowerment set out in Article 4(7) of the TD.
4. 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 as such steps would have been highly disproportionate in relation to the scope and impact of the draft RTS. It is important to highlight that this technical update does not introduce any new policy elements or material changes to existing policy.
2.2 Background
5. The RTS on ESEF requires that the taxonomy used to mark-up IFRS consolidated
financial statements be based on the IFRS Accounting Taxonomy, which is maintained and updated by the IFRS Foundation. The IFRS Foundation reviews and revises the IFRS Accounting Taxonomy on an annual basis to incorporate: new or amended IFRS affecting its content, analysis of commonly reported disclosures and enhancements to the taxonomy’s general content or underlying 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 the relevant year.
6. Accordingly, ESMA has published draft RTSs to update the ESEF taxonomy,
aligning them with the publication of the IFRS Accounting Taxonomy for the years 2019, 2020, 2021, 2022, 2023 and 2024 issued by the IASB on 27 March 2019, 16 March 20204 , 24 March 20215 and 24 March 20226 , 23 March 20237 and 27 March 20248 respectively. These draft RTSs were subsequently published in the Official Journal of the European Union respectively on 16 December 2019 as Commission In March 2021, taking into account that it was the first year of preparation and considering the constraints on issuers’ resources due to the COVID-19 pandemic, Article 4(7) of the TD was amended in order to grant Member States the option to allow their issuers to apply the ESEF requirements starting from 1 January 2021, provided that they notify the European Commission of their duly justified intention to do so. 23 Member States took up the option to delay. 4 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

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, on 30 December 2022 as Commission Delegated Regulation (EU) 2022/2553 and on 15 January 2025 as Commission Delegated Regulation (EU) 2025/19. It is important to note that ESMA decided to integrate both the 2023 and 2024 IFRS Accounting Taxonomies into a single update to the ESEF RTS in 2024.
7. On 27 March 2025, the IFRS Foundation published the 2025 IFRS Accounting
Taxonomy 9
. The current proposed amendment to the RTS on ESEF aims to integrate this latest update on the IFRS Full taxonomy module into the EU regulatory framework. The IFRS SMEs taxonomy module remains outside of the scope, since it is not used in the context of ESEF.
8. Since 2017, ESMA has maintained a dedicated mailbox (esef@esma.europa.eu)
to enable stakeholders to submit comments and suggestions regarding its work on ESEF. ESMA continuously reviews and evaluates the feedback received to assess whether the RTS and/or other guidance materials, published at ESMA’s own initiative, could or should be improved or updated.
2.3 Description of the amendments to the RTS on ESEF
9. The RTS on ESEF states that its provisions should be periodically updated through
a draft RTS prepared by ESMA. The annual update of the taxonomy used for the ESEF is intended to ensure that electronic reporting remains aligned with the already applicable IFRS reporting standards and the standards that are available for early application. 10.In line with this objective, the draft RTS included in this Final Report amends the existing RTS on ESEF to incorporate the 2025 update to the IFRS Accounting Taxonomy and provide additional guidance to preparers for tagging their financial statements. Notably, the 2025 IFRS Accounting Taxonomy includes updates to support both the current and revised presentation options of the financial statements under IAS 1 ‘Presentation of Financial Statements’ and the newly issued IFRS 18 ‘Presentation and Disclosure in Financial Statements10’ which will be effective for annual reporting periods beginning on or after 1 January 2027, with earlier application permitted. To accommodate this, the 2025 IFRS accounting IFRS - IFRS Accounting Taxonomy 2025 10 IFRS - IFRS 18 Presentation and Disclosure in Financial Statements

taxonomy includes two entry points: a mandatory Full IFRS Accounting Standards Entry Point and an Early Application of IFRS 18 Entry Point. 11.Similarly, the 2025 IFRS accounting taxonomy incorporates the necessary changes to reflect the requirements of IFRS 19 ‘Subsidiaries without Public Accountability:
Disclosures’ which will also become effective for annual reporting periods on or after 1 January 2027, with earlier adoption permitted. IFRS 19 provides a simplified set of disclosure requirements that eligible subsidiaries may apply instead of the full disclosure requirements in other IFRS Accounting Standards. It achieves this by cross-referencing applicable disclosure requirements from other IFRS Standards, while also introducing a very limited number of new, IFRS 19-specific disclosure requirements. Although IFRS 19 has limited or no impact on companies listed in EU regulated markets that prepare consolidated annual financial reports but facilitates the digitalisation of the disclosures of their non-listed subsidiaries, for completeness and alignment with IFRS taxonomy, the IFRS 19 taxonomy is also incorporated into the ESEF taxonomy. 12.At European level, the adoption process of IFRS 18 and IFRS 19 are still ongoing. The endorsement of IFRS 18 is expected to be finalised by early next year, while IFRS 19 is anticipated to be adopted by mid-next year. Both standards are expected to come into effect for annual reporting periods beginning on or after 1 January 2027, with early application permitted. To support the early digital adoption of IFRS 18, ESMA has decided to provide both applicable reporting options and to include both sets of elements into the ESEF taxonomy. This dual approach will be appropriately reflected in the architecture of the ESEF XBRL Taxonomy. Similarly, for IFRS 19, all necessary references to the standard will be incorporated into the taxonomy elements. This approach will enable preparers to get familiarised and begin applying the new standards in electronic format ahead of their mandatory effective dates. Impact assessment of IFRS Accounting Taxonomy 2025 13.The analysis conducted for the IFRS Accounting Taxonomy 2025 shows a significant impact on the ESEF taxonomy. The IFRS Foundation categorises changes into four groups: general improvements, common practice updates, technology updates, and new or amended standards. 14.The updates reflecting new or amended presentation and disclosure requirements, applicable to the IFRS Full module, came from the following amendments, in particular:

• IFRS 18 ‘Presentation and Disclosure in Financial Statements’ includes both
  new presentation and disclosures requirements as well as requirements that

were carried forward from IAS 1. To support this, the IFRS taxonomy introduces the necessary elements to tag new or substantially changed disclosures and adds categorical and parent narrative elements to enhance structure and clarity. Additionally, the taxonomy deprecates outdated or redundant elements and structures. Notably, 37 common practices elements and one presentation group have been deprecated as part of this update.

• Contracts Referencing Nature-dependent Electricity (IFRS 9 ‘Financial
  Instruments’ and IFRS 7 ‘Financial Instruments: disclosures’) – addresses the challenges encountered by companies and introduces eleven new disclosure elements to reflect the requirements outlined in Contracts Referencing Nature￾dependent Electricity. Additionally, it includes one further element to capture the disclosure of early application, all in accordance with established taxonomy modelling policies.
• IFRS 19 ‘Subsidiaries without Public Accountability: Disclosures’ – permits
  some subsidiaries to apply IFRS Accounting Standards with reduced disclosure requirements. The IASB incorporated references to IFRS 19 into IFRS Accounting Taxonomy elements, impacting approximately 25% of the elements within the Taxonomy. This facilitates the identification of the relevant taxonomy elements to be used but does not impose additional burden on preparers. Nine new elements were added to reflect requirements in IFRS 19 that were not drawn from other Accounting Standards to provide and complete the necessary hierarchical taxonomy structure.
• Amendments to the Classification and Measurement of Financial Instruments
  (Amendments to IFRS 9 and IFRS 7) – These amendments introduced the transitional disclosure requirements in IFRS 9 and the amended IFRS 7 disclosures requirements. To this end, the IASB created four new tables and thirteen new elements to reflect the disclosure requirements resulting from the amendments.
• Annual Improvements to the IFRS Accounting Standards – Volume 11. These
  improvements are limited to changes that either clarify the wording in an Accounting Standard or correct relatively minor unintended consequences, oversights or conflicts between the requirements in IFRS Accounting Standards. It does not introduce new disclosure requirements requiring changes to the IFRS Accounting Taxonomy, with the exception of the requirement for a company to disclose if it has applied the amendments arising from annual improvements for a period earlier than the effective date.

15.The table below provides a summary of the changes in the number of elements between the 2024 and 2025 versions of the IFRS Full module:
Number of taxonomy elements IFRS 2024 IFRS 2025 Difference Reportable elements 3,753 3,858 +105 - Dimensional constructs 917 960 +43 Titles / headers 660 696 +36 Total number of taxonomy elements 5,330 5,514 +184 16.The IFRS XBRL accounting taxonomy 2024 consists of 3,753 reportable elements, whereas the 2025 version comprises 3,858 such elements. This reflects a net increase of 105 reportable elements in the current release. The IFRS XBRL accounting taxonomy 2025 includes one shared dictionary that supports both IFRS 18 and IAS 1 presentation options. From the reportable elements, the number of common practice elements under IAS 1 (1,345 elements) has remained unchanged, while, for IFRS 18, it has decreased by 37 elements (1,308 elements). Overall, the total number of taxonomy elements in use across all categories has grown by 184, driven by the addition of 185 new elements and the deprecation of one element. 17.At the same time, 2,533 taxonomy elements were modified by introducing changes regarding elements labels, references, documentation or element type and attributes. The goal is to facilitate the use of the IFRS 19 taxonomy by simply cross referring to other taxonomy elements without creating new elements and introducing additional burden. Moreover, to ensure consistency with previous versions of the taxonomy, the technical names of these elements remain unchanged. Instead, updates were made primarily to the label linkbase, as well as to supporting documentation, references, or element type and attributes where appropriate. The changes are intended to provide more meaningful business descriptions of the content of the elements and to align references with the latest amendments to the standards (e.g. updated expiration and effective dates). 18.Considering changes in reporting structures for IFRS 18, the total of 17 Extended Link Roles (so-called presentation groups or placeholders for sub-sections of the financial statements) and their structure contents were updated (incl. 2 ELRs changing their title), four extended link roles were added and two removed. In the

case of IAS 1, four Extended Link Roles and their structure contents were updated and one was added. Amendments to the ESEF RTS 19.To incorporate the aforementioned adjustments in the IFRS Accounting taxonomies 2025, the draft RTS on ESEF amends:

• Annex I, which furnishes the glossary of terms used in the RTS on ESEF,
  to reflect new data and attribute types introduced, particularly in relation to IFRS 18 such as percent, area, true/false or domain;
• Annex II, which provides the mandatory mark-ups to be used by issuers in
  preparing their iXBRL consolidated financial statements, to introduce targeted amendments to Table 1 “Mandatory elements of the core taxonomy to be marked up for financial years beginning on or after 1 January 2026” in order to reflect the updates to the list of accounting policies and list of notes. Additionally, for issuers applying IFRS 18 already for financial years beginning on or after 1 January 2026, a new Table 2 “Mandatory elements of the core taxonomy to be marked up for financial years beginning on or after 1 January 2026” should be introduced to appropriately capture the corresponding changes in the list of accounting policies and of notes specific to the new standard; and
• Annex VI, which contains the description of the core taxonomy schema to
  be used for marking up the IFRS consolidated financial statements, to update the list of taxonomy elements to ensure alignment with the modifications introduced in the IFRS taxonomy elements. As this core taxonomy serves as common dictionary supporting both IFRS 18 and IAS 1 presentation options, each element includes the appropriate label types that clearly indicate whether the taxonomy element is applicable to IAS 1 or IFRS 18 or both, where relevant. 20.Although only specific sections of the above Annexes require updates, the draft RTS replaces the tables in their entirety. This approach is intended to enhance readability of the relevant tables and the core taxonomy schema for stakeholders, particularly in the context of consolidating the legal text. 21.In addition, Annex III, which sets out the applicable Inline XBRL specifications, is also amended to incorporate recent developments related to the technical specifications for performing validations of inline XBRL instance documents and corresponding issuer’s extension taxonomy files. ESMA proposes to amend Annex

III to clarify the use of Calculations 1.1 specification11 which provides improved handling of rounded and duplicate facts which are particularly relevant to Inline XBRL-based reporting. This specification supports more accurate validations of Inline XBRL documents and extension taxonomies. Its adoption aims to improve ESEF data quality by reducing the number of calculation inconsistencies. Notably, a recent analysis12 conducted by XBRL International on a sample of 3,000 ESEF reports showed that applying Calculation 1.1 reduced the number of inconsistencies from nearly 18,000 to fewer than 3,000. Accordingly, Annex V is also to be amended to reflect the reference to the Calculation 1.1 specifications. 22.The 2025 IFRS Accounting Taxonomy release has also introduced significant changes to XBRL file modularisation, notably affecting the ESEF XBRL Taxonomy structure. ESMA will reflect this revised modular approach in the upcoming ESEF XBRL files and accommodate both IFRS 18 and IAS 1 presentation options within a unified framework.
2.4 Implementation of the amended RTS on ESEF
23.This draft RTS aims to provide clarity in the applicable taxonomy and promote the highest level of comparability of electronic financial statements drawn up in accordance with IFRS, both at European and 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 2025 financial taxonomy differentiating, where necessary, whether an element is applicable to IAS 1, IFRS 18 or both. 24.To minimise the burden on preparers, this amendment to the RTS on ESEF will become mandatorily applicable for financial years beginning on or after 1 January 2026 with early application permitted. Therefore, for annual financial reports including financial statements beginning on or after 1 January 2025, issuers are expected to use either the 2024 ESEF taxonomy or the 2025 ESEF taxonomy introduced by this draft RTS. It is important to note that the draft RTS does not permit the concurrent use of the 2025 and the 2024 ESEF taxonomies within one single ESEF filing. 25.Besides, the ESEF taxonomy is intended to markup only disclosures that are either required or permitted under the accounting standards endorsed in the EU. Although the taxonomy may include elements related to standards such as IFRS 18 or IFRS 19, issuers are not expected to use these unless the corresponding disclosures are mandated or permitted by the EU-endorsed standards. The taxonomy itself does 11 Calculations 1.1 12 XBRL International Understanding Calculations 1.1 - XBRL Directions Webinar

not create or impose any requirements on the issuer - it merely provides a set of elements in the eventuality that the disclosure requirement comes into effect. 26.For issuers that are also classified as foreign private issuers in the US, it is noteworthy that the US Securities and Exchange Commission (SEC) follows a similar approach, permitting the use of either the latest or the second-latest IFRS taxonomies when filing financial statements. Accordingly, financial statements for 2025 reporting period filed with the US SEC must be prepared in accordance with, or be equivalent to, either the 2025 or 2024 IFRS taxonomies – such as 2025 or 2024 ESEF taxonomies – but not any earlier version. 27.Given the upcoming mandatory application of IFRS 18 and the significant changes it introduces to financial reporting, issuers are strongly encouraged to engage in early familiarisation and preparation for implementation of the 2025 ESEF Taxonomy – particularly, the use of the IFRS 18 taxonomy as it introduces new structure and elements. Proactive preparation, including early adoption and testing, will facilitate a smoother transition and help ensure compliance with the tagging and new disclosure requirements.
2.5 Next Steps
28.ESMA has submitted this Final Report to the European Commission (EC). The EC has a three-month period to adopt the draft RTS. Once the Commission adopts and notifies them to the European Parliament and the Council, they each have the right to object to these standards within a three-month period, which may be extended by either institution for an additional three months. 29.As the IFRS standards continue to evolve, the IFRS Accounting Taxonomy is expected to undergo further development in the coming years. In response, ESMA intends to regularly update the RTS on ESEF as necessary to ensure continued alignment with future revisions of the IFRS Accounting Taxonomy.

3 Annex I
COMMISSION DELEGATED REGULATION (EU) …/... of XXX amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2025 update of the taxonomy for the single electronic reporting format (Text with EEA relevance) THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Directive 2004/109/EC of the European Parliament and of the Council of 15 December 2004 on the harmonisation of transparency requirements in relation to information about issuers whose securities are admitted to trading on a regulated market and amending Directive 2001/34/EC13, and in particular Article 4(7) thereof, Whereas:
(1) Commission Delegated Regulation (EU) 2019/81514 specifies the single electronic reporting format to be used by issuers whose securities are admitted to trading on a regulated market for the preparation of their annual financial reports. Consolidated financial statements included therein are prepared either in accordance with International Accounting Standards, which are commonly referred to as International Financial Reporting Standards (IFRS), adopted pursuant to Regulation (EC) No 1606/2002 of the European Parliament and of the Council15, or in accordance with IFRSs as issued by the International Accounting Standards Board (IASB) which, based on Commission Decision 2008/961/EC 16 , are considered as equivalent to IFRSs adopted pursuant to Regulation (EC) No 1606/2002. 13 OJ L 390, 31.12.20004, p.38, ELI: http://data.europa.eu/eli/dir/2001/34/oj. 14 Commission Delegated Regulation (EU) 2019/815 of 17 December 2018 supplementing Directive 2004/109/EC of the European Parliament and of the Council with regard to regulatory technical standards on the specification of a single electronic reporting format (OJ L143, 29.5.2019, p.1, ELI: http://data.europa.eu/eli/reg_del/2019/815/oj). 15 Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards (OJ L 243, 11.9.2002, p. 1, ELI: http://data.europa.eu/eli/reg/2002/1606/oj). 16 Commission Decision of 12 December 2008 on the use by third countries' issuers of securities of certain third country's national accounting standards and International Financial Reporting Standards to prepare their consolidated financial statements (OJ L 340, 19.12.2008, p. 112, ELI: http://data.europa.eu/eli/dec/2008/961/oj).

(2) The IFRS Accounting Taxonomy reflects the presentation and disclosure requirements of the IFRS Accounting Standards. The core taxonomy to be used for the single electronic reporting format is based on the IFRS Accounting Taxonomy and is an extension thereof. The IFRS Foundation updates the IFRS Accounting Taxonomy annually to reflect, amongst other developments, the issuance of new IFRSs, amendments to existing IFRSs, the analysis of disclosures commonly reported in practice, or improvements to general content or technology of the IFRS Accounting Taxonomy. Therefore, it is necessary to regularly update the regulatory technical standards to reflect the updates of the IFRS Accounting Taxonomy. (3) In March 2025, the IFRS Foundation published updates to the IFRS Accounting Taxonomy. The 2025 update includes, inter alia, the taxonomy for IFRS 18 ‘Presentation and Disclosure in Financial Statements’. As issued by the Interntional Accounting Standards Board (IASB), this standard is effective for annual reporting periods beginning on or after 1 January 2027, with earlier application permitted. Consequently, in addition to the current taxonomy related to IAS 1 ‘Presentation of Financial Statements’ and in order to enable issuers who opt for the early application of IFRS 18 to do so in an electronic format, Delegated Regulation (EU) 2019/815 should be amended to incorporate the corresponding updates. (4) Annexes I, II and VI to Delegated Regulation (EU) 2019/815 should be updated to reflect those updates and provide additional guidance to issuers on tagging their consolidated financial statements. In particular, for issuers opting for the early application of IFRS 18, Annex II sets out an ad-hoc mandatory list of elements from the core taxonomy and Annex VI includes the appropriate label types indicating whether a given element is applicable to IAS 1 or IFRS 18 or both. Although only certain parts of those Annexes need to be updated, it is necessary to replace those Annexes in their entirety to enhance, in particular, the readability for stakeholders of the applicable tables of the 2025 updates. This will facilitate implementation of the tagging requirements and the highest standard of comparability of electronic financial statements drawn up in accordance with IFRS at Union and global level for end-users. Annexes III and V should also be amended to incorporate recent developments in the Inline XBRL specifications pertaining to Reporting Packages. (5) Delegated Regulation (EU) 2019/815 should therefore be amended accordingly. (6) To provide issuers with enough time for the effective implementation of the new requirements, and to minimise compliance costs, the new taxonomy should apply to annual financial reports containing financial statements for financial years beginning on or after 1 January 2026. However, issuers should be allowed to implement the new taxonomy for financial years beginning on or after 1 January 2025. (7) This Regulation is based
on the draft regulatory technical standard submitted to the Commission by the European Securities and Markets Authority (ESMA). (8) This Regulation is a technical update to Delegated Regulation (EU) 2019/815 to reflect updates in the IFRS Accounting Taxonomy, in the Inline XBRL specifications and provide additional guidance to mark-up IFRS financial statements. This Regulation does not constitute new policy or a substantial change to existing policy. ESMA has not conducted open public consultations on the draft regulatory technical standards on which this Regulation is based nor analysed the potential related costs and benefits. It has not requested the advice of the Securities and Markets Stakeholder Group established under Article 37 of Regulation (EU) No 1095/2010 of the European

Parliament and of the Council17 because that would have been highly disproportionate to the scope and impact of this amendment, HAS ADOPTED THIS REGULATION:
Article 1
Delegated Regulation (EU) 2019/815 is amended as follows:
(1) Annex I is replaced by the text in Annex I to this Regulation; (2) Annex II is replaced by the text in Annex II to this Regulation; (3) in Annex III, point 5 is added:
‘5. Issuers shall ensure that both the Inline XBRL instance document and the issuer’s extension taxonomy are valid with respect to the Calculations 1.1 specification.’; (4) in Annex V, point (f) is replaced by the following:
‘(f) be valid according to XBRL 2.1. specifications, XBRL Dimensions 1.0 specifications, Calculations 1.1 specifications and be packaged according to the Reporting Package specification as set out in Annex III;’; (5) Annex VI is replaced by the text in Annex III to this Regulation.
Article 2
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. Delegated Regulation (EU) 2019/815, as amended by this Regulation shall apply to annual financial reports containing financial statements for financial years beginning on or after 1 January 2026. However, Delegated Regulation (EU) 2019/815 as amended by this Regulation may be applied to annual financial reports containing financial statements for financial years beginning before 1 January 2026. This Regulation shall be binding in its entirety and directly applicable in all Member States. 17 Regulation (EU) No 1095/2010 of the European Parliament and of the Council of 24 November 2010 establishing a European Supervisory Authority (European Securities and Markets Authority), amending Decision No 716/2009/EC and repealing Commission Decision 2009/77/EC (OJ L 331, 15.12.2010, p. 84, ELI:
http://data.europa.eu/eli/reg/2010/1095/oj).

Done at Brussels,
For the Commission
The President
Ursula von der Leyen

ANNEX I
‘ANNEX I
Legend for the Tables of Annexes II, IV and VI DATA/ATTRIBUTE TYPE/PREFIX DEFINITION text block denotes that the element type is a block of text; it is used to mark up larger pieces of information, such as notes, accounting policies or tables; text blocks are non-numeric line items text denotes that the element type is text (a sequence of alphanumeric characters); it is used to mark up short pieces of narrative information; text elements are non-numeric line items date denotes that the element type is a date; these elements are line items and non-numeric monetary denotes that the element type is monetary (a number in a declared currency); these elements are numeric line items decimal denotes that the element type is a decimalised value (such as a percentage or a ‘per share’ value); these elements are numeric line items shares denotes that the element type is a number of shares; these elements are numeric line items per share denotes that the information format is a monetary amount divided by a number of shares percent denotes that the information format is presented as a percentage pure denotes that the information format is a ratio where unit for nominator and denominator is the same duration denotes that the information format is a time interval

area denotes that the information format is an area true/false denotes that the information format is a logical ‘true’ or logical ‘false’ (Boolean) list denotes that the information format is an item from a list of specific possibilities (single-value enumeration) multiple choice denotes that the information format is one or more items from a list of specific possibilities (set-value enumeration)
table denotes the beginning of a structure represented by a table
where rows and columns contribute to definition of a financial concept on their intersection axis denotes a dimensional property in a tabular structure domain denotes the conceptual group of possible values for an axis, often used as the default value for an axis, expressing ‘all options’, ‘total’ and/or ‘not applicable’ member denotes a member of a dimension on an axis line items denotes the beginning of a series of information reported for a
table
guidance denotes an element that supports browsing of taxonomy content role denotes an element representing a section of a taxonomy, e.g. statement of financial position, income statement, each individual note, etc. abstract denotes a grouping element or a header instant or duration denotes that the monetary value represents a stock (if instant) or a flow (if duration) credit or debit denotes the ‘natural’ balance of the disclosure

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ANNEX II
‘ANNEX II
Mandatory markups

1. Issuers shall mark up all numbers in a declared currency disclosed in the statement
   of financial position, the statement of profit or loss and other comprehensive income, the statement of changes in equity and the statement of cash flows in IFRS consolidated financial statements.
2. Issuers shall mark up all disclosures made in IFRS consolidated financial
   statements or made by cross-reference therein to other parts of the annual financial reports for financial years beginning on or after 1 January 2026 that correspond to the elements in the Table 1 of this Annex.
   Table 1
   Mandatory elements of the core taxonomy to be marked up for financial years beginning on or after 1 January 2026 (IAS 1) Label Type References to IFRSs Name of reporting entity or other means of identification text Expiry date 2027-01- 01 IAS 1.51 a Disclosure Explanation of change in name of reporting entity or other means of identification from end of preceding reporting period text Expiry date 2027-01- 01 IAS 1.51 a Disclosure Domicile of entity text Effective 2027-01- 01 IFRS 19.B18 a Disclosure, Expiry date 2027-01- 01 IAS 1.138 a Disclosure Legal form of entity text Effective 2027-01- 01 IFRS 19.B18 a Disclosure, Expiry date 2027-01- 01 IAS 1.138 a Disclosure Country of incorporation text Effective 2027-01- 01 IFRS 19.B18 a Disclosure, Expiry date 2027-01- 01 IAS 1.138 a Disclosure Address of entity's registered office text Effective 2027-01- 01 IFRS 19.B18 a Disclosure, Expiry date 2027-01- 01 IAS 1.138 a Disclosure Principal place of business text Effective 2027-01- 01 IFRS 19.B18 a Disclosure, Expiry date 2027-01- 01 IAS 1.138 a Disclosure Description of nature of entity's operations and principal activities text Expiry date 2027-01- 01 IAS 1.138 b Disclosure, Effective 2027-01-01 IFRS 19.B18 b Disclosure Name of parent entity text IAS 24.13 Disclosure, Effective 2027- 01 IFRS 19.226 a Disclosure, Expiry date 2027-01- 01 IAS 1.138 c Disclosure

Name of ultimate parent of group text IAS 24.13 Disclosure, Effective 2027- 01 IFRS 19.226 a Disclosure, Expiry date 2027-01- 01 IAS 1.138 c Disclosure Length of life of limited life entity text Expiry date 2027-01- 01 IAS 1.138 d Disclosure Statement of IFRS compliance [text block] text block Expiry date 2027-01- 01 IAS 1.16 Disclosure Explanation of departure from IFRS text Effective 2027-01- 01 IFRS 19.B2 b Disclosure, Expiry date 2027-01- 01 IAS 1.20 c Disclosure, Expiry date 2027-01- 01 IAS 1.20 b Disclosure, Effective 2027-01-01 IFRS 19.B2 c Disclosure Explanation of financial effect of departure from IFRS text Effective 2027-01- 01 IFRS 19.B2 d Disclosure, Expiry date 2027-01- 01 IAS 1.20 d Disclosure Disclosure of uncertainties of entity's ability to continue as going concern [text block] text block Expiry date 2027-01- 01 IAS 1.25 Disclosure Explanation of fact and basis for preparation of financial statements when not going concern basis text Expiry date 2027-01- 01 IAS 1.25 Disclosure Explanation of why entity not regarded as going concern text Expiry date 2027-01- 01 IAS 1.25 Disclosure Description of reason for using longer or shorter reporting period text Expiry date 2027-01- 01 IAS 1.36 a Disclosure Description of fact that amounts presented in financial statements are not entirely comparable text Expiry date 2027-01- 01 IAS 1.36 b Disclosure Disclosure of reclassifications or changes in presentation [text block] text block Expiry date 2027-01- 01 IAS 1.41 Disclosure, Effective 2027-01-01 IFRS 19.B6 Disclosure Explanation of sources of estimation uncertainty with significant risk of causing material adjustment text IFRIC 14.10 Disclosure, Effective 2027-01- 01 IFRS 19.B15 Disclosure, Expiry date 2027-01-01 IAS 1.125 Disclosure Dividends recognised as distributions to owners per share Per share duration Effective 2027-01- 01 IFRS 19.B12 Disclosure, Expiry date 2027-01-01 IAS 1.107 Disclosure Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners Monetary duration IAS 10.13 Disclosure, Expiry date 2027-01- 01 IAS 1.137 a Disclosure, Effective 2027-01-01 IFRS 19.B17 a Disclosure Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners per share Per share duration Expiry date 2027-01- 01 IAS 1.137 a Disclosure, Effective 2027-01-01 IFRS 19.B17 a Disclosure Disclosure of accounting judgements and estimates [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of accrued expenses and other liabilities [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of allowance for credit losses [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of associates [text block] text block IAS 27.16 b Disclosure, IFRS 12.B4 d Disclosure, IAS 27.17 b Disclosure, Effective 2027-01-01 IFRS 19.75 c Disclosure Disclosure of
auditors' remuneration [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of authorisation of financial statements [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of available-for-sale financial assets [text block] text block Expired 2023-01- 01 IAS 1.10 e Common practice Disclosure of basis of consolidation [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice

Disclosure of basis of preparation of financial statements [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of biological assets, agriculture produce at point of harvest and government grants related to biological assets [text block] text block IAS 41 - Disclosure Disclosure of borrowing costs [text block] text block IAS 23 - Disclosure Disclosure of borrowings [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of business combinations [text block] text block IFRS 3 - Disclosures Disclosure Disclosure of cash and bank balances at central banks [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of cash and cash equivalents [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of cash flow statement [text block] text block IAS 7 - Presentation of a statement of cash flows Disclosure Disclosure of changes in accounting policies [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of changes in accounting policies, accounting estimates and errors [text block] text block IAS 8 - Accounting policies Disclosure Disclosure of collateral [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of claims and benefits paid [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of commitments [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of commitments and contingent liabilities [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of contingent liabilities [text block] text block IAS 37.86 Disclosure, Effective 2027- 01-01 IFRS 19.259 Disclosure Disclosure of cost of sales [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of credit risk [text block] text block IFRS 7 - Credit risk Disclosure, Expiry date 2027-01-01 IAS 1.10 e Common practice Disclosure of debt instruments [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of deferred acquisition costs arising from insurance contracts [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of deferred income [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of deferred taxes [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of deposits from banks [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of deposits from customers [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of depreciation and amortisation expense [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of derivative financial instruments [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of discontinued operations [text block] text block
Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of dividends [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of earnings per share [text block] text block IAS 33 - Disclosure Disclosure of effect of changes in foreign exchange rates [text block] text block IAS 21 - Disclosure Disclosure of employee benefits [text block] text block IAS 19 - Scope Disclosure Disclosure of entity's operating segments [text block] text block IFRS 8 - Disclosure Disclosure of events after reporting period [text block] text block IAS 10 - Disclosure Disclosure of expenses [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of expenses by nature [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of exploration and evaluation assets [text block] text block IFRS 6 - Disclosure

Disclosure of fair value measurement [text block] text block IFRS 13 - Disclosure Disclosure of fair value of financial instruments [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of fee and commission income (expense) [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of finance cost [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of finance income (cost) [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of finance income [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of financial assets held for trading [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of financial instruments [text block] text block IFRS 7 - Scope Disclosure Disclosure of financial instruments at fair value through profit or loss [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of financial instruments designated at fair value through profit or loss [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of financial instruments held for trading [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of financial liabilities held for trading [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of financial risk management [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of first-time adoption [text block] text block IFRS 1 - Presentation and Disclosure Disclosure of general and administrative expense [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of general information about financial statements [text block] text block Expiry date 2027-01- 01 IAS 1.51 Disclosure Disclosure of going concern [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of goodwill [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of government grants [text block] text block IAS 20 - Disclosure Disclosure of information about hyperinflationary reporting [text block] text block IAS 29 - Disclosures Disclosure Disclosure of impairment of assets [text block] text block IAS 36 - Disclosure Disclosure of income tax [text block] text block IAS 12 - Disclosure Disclosure of information about employees [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of information about key management personnel [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of insurance contracts [text block] text block IFRS 17 - Disclosure Disclosure of insurance premium revenue [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of intangible assets [text block] text block IAS 38 - Disclosure Disclosure of intangible assets and goodwill [text
block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of interest expense [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of interest income [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of interest income (expense) [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of interests in other entities [text block] text block IFRS 12.1 Disclosure Disclosure of information about interim financial reporting [text block] text block IAS 34 - Content of an interim financial report Disclosure Disclosure of inventories [text block] text block IAS 2 - Disclosure Disclosure of investment contracts liabilities [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of investment property [text block] text block IAS 40 - Disclosure Disclosure of investments accounted for using equity method [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of investments other than investments accounted for using equity method [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice

Disclosure of issued capital [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of joint ventures [text block] text block IFRS 12.B4 b Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, Effective 2027-01-01 IFRS 19.75 b Disclosure Disclosure of lease prepayments [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of leases [text block] text block IFRS 16 - Presentation Disclosure, IFRS 16 - Disclosure Disclosure of liquidity risk [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of loans and advances to banks [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of loans and advances to customers [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of market risk [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of material accounting policy information [text block] text block Expiry date 2027-01- 01 IAS 1.117 Disclosure, Effective 2027-01-01 IFRS 19.B13 Disclosure Disclosure of net asset value attributable to unit-holders [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of non-controlling interests [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of non-current assets held for sale and discontinued operations [text block] text block IFRS 5 - Presentation and Disclosure Disclosure of non-current assets or disposal groups classified as held for sale [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of objectives, policies and processes for managing capital [text block] text block Expiry date 2027-01- 01 IAS 1.134 Disclosure Disclosure of other assets [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of other current assets [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of other current liabilities [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of other liabilities [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of other non-current assets [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of other non-current liabilities [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of other operating expense [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of other operating income (expense) [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of other operating income [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of other provisions, contingent liabilities and contingent assets [text block] text block IAS 37 - Disclosure Disclosure of prepayments and other assets [text block] text block Expiry date 2027-01- 01
IAS 1.10 e Common practice Disclosure of profit (loss) from operating activities [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of property, plant and equipment [text block] text block IAS 16 - Disclosure Disclosure of provisions [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of reclassification of financial instruments [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of regulatory deferral accounts [text block] text block IFRS 14 - Disclosure, IFRS 14 - Presentation Disclosure Disclosure of reinsurance [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of related party [text block] text block IAS 24 - Disclosures Disclosure

Disclosure of repurchase and reverse repurchase agreements [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of research and development expense [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of reserves within equity [text block] text block Effective 2027-01- 01 IFRS 19.B10 b Disclosure, Expiry date 2027-01- 01 IAS 1.79 b Disclosure Disclosure of restricted cash and cash equivalents [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of revenue [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of revenue from contracts with customers [text block] text block IFRS 15 - Disclosure, IFRS 15 - Presentation Disclosure Disclosure of information about separate financial statements [text block] text block IFRS 12 - Objective Disclosure, IAS 27 - Disclosure Disclosure of service concession arrangements [text block] text block SIC 29 - Consensus Disclosure Disclosure of share capital, reserves and other equity interest [text block] text block Effective 2027-01- 01 IFRS 19.B10 Disclosure, Expiry date 2027-01-01 IAS 1.79 Disclosure Disclosure of share-based payment arrangements [text block] text block IFRS 2.44 Disclosure Disclosure of subordinated liabilities [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of subsidiaries [text block] text block IAS 27.17 b Disclosure, IAS 27.16 b Disclosure, IFRS 12.B4 a Disclosure, Effective 2027-01-01 IFRS 19.75 a Disclosure Disclosure of tax receivables and payables [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of trade and other payables [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of trade and other receivables [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of trading income (expense) [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Disclosure of treasury shares [text block] text block Expiry date 2027-01- 01 IAS 1.10 e Common practice Description of accounting policy for available-for-sale financial assets [text block] text block Expired 2023-01- 01 IAS 1.117 b Common practice Description of accounting policy for biological assets [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for borrowing costs [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for borrowings [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for business combinations [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for business combinations and goodwill [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for cash flows [text block] text block
Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for collateral [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for construction in progress [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for contingent liabilities and contingent assets [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for customer acquisition costs [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for customer loyalty programmes [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for decommissioning, restoration and rehabilitation provisions [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for deferred acquisition costs arising from insurance contracts [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice

Description of accounting policy for deferred income tax [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for depreciation expense [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for derecognition of financial instruments [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for derivative financial instruments [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for derivative financial instruments and hedging [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for determining components of cash and cash equivalents [text block] text block IAS 7.46 Disclosure, Effective 2027- 01-01 IFRS 19.170 Disclosure Description of accounting policy for discontinued operations [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for discounts and rebates [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for dividends [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for earnings per share [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for emission rights [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for employee benefits [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for environment related expense [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for exceptional items [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for expenses [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for exploration and evaluation expenditures [text block] text block IFRS 6.24 a Disclosure Description of accounting policy for fair value measurement [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for fee and commission income and expense [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for finance costs [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for finance income and costs [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for financial assets [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for financial guarantees [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of
accounting policy for financial instruments [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for financial instruments at fair value through profit or loss [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for financial liabilities [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for foreign currency translation [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for franchise fees [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for functional currency [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for goodwill [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for government grants [text block] text block IAS 20.39 a Disclosure, Effective 2027-01-01 IFRS 19.216 a Disclosure Description of accounting policy for hedging [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for held-to-maturity investments [text block] text block Expired 2023-01- 01 IAS 1.117 b Common practice Description of accounting policy for impairment of assets [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice

Description of accounting policy for impairment of financial assets [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for impairment of non-financial assets [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for income tax [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for intangible assets and goodwill [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for intangible assets other than goodwill [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for interest income and expense [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for investment in associates [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for investment in associates and joint ventures [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for investment property [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for investments in joint ventures [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for investments other than investments accounted for using equity method [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for issued capital [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for leases [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for loans and receivables [text block] text block Expired 2023-01- 01 IAS 1.117 b Common practice Description of accounting policy for measuring inventories [text block] text block IAS 2.36 a Disclosure, Effective 2027- 01-01 IFRS 19.164 a Disclosure Description of accounting policy for mining assets [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for mining rights [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for non-current assets or disposal groups classified as held for sale [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for offsetting of financial instruments
[text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for oil and gas assets [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for programming assets [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for property, plant and equipment [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for provisions [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for reclassification of financial instruments [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block] text block IFRS 7.28 a Disclosure, Effective 2027-01-01 IFRS 19.64 a Disclosure Description of accounting policy for recognition of revenue [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for regulatory deferral accounts [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for reinsurance [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for repairs and maintenance [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for repurchase and reverse repurchase agreements [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice

Description of accounting policy for research and development expense [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for restricted cash and cash equivalents [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for segment reporting [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for service concession arrangements [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for share-based payment transactions [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for stripping costs [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for subsidiaries [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for taxes other than income tax [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for termination benefits [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for trade and other payables [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for trade and other receivables [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for trading income and expense [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for transactions with non￾controlling interests [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for transactions with related parties [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for treasury shares [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice Description of accounting policy for warrants [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice
3. Issuers that apply International Financial Reporting Standard (IFRS) 18 in their
IFRS consolidated financial statements or in disclosures made by cross-reference therein to other parts of the annual financial reports, for financial years beginning on or after 1 January 2026, shall mark up those disclosures where they correspond to the elements listed in Table 2 of this Annex.
Table 2
Mandatory elements of the core taxonomy to be marked up for financial years beginning on or after 1 January 2026 (IFRS 18) Label Type References to IFRSs Name of reporting entity or other means of identification text Effective 2027-01- 01 IFRS 18.27 a Disclosure, Effective 2027-01-01 IFRS 19.128 a Disclosure Explanation of change in name of reporting entity or other means of identification from end of preceding reporting period text Effective 2027-01- 01 IFRS 19.128 a Disclosure, Effective 2027-01-01 IFRS 18.27 a Disclosure Domicile of entity text Effective 2027-01- 01 IFRS 18.116 a Disclosure, Effective 2027-01-01 IFRS 19.141 a Disclosure Legal form of entity text Effective 2027-01- 01 IFRS 18.116 a Disclosure, Effective 2027-01-01 IFRS 19.141 a Disclosure

Country of incorporation text Effective 2027-01- 01 IFRS 19.141 a Disclosure, Effective 2027-01-01 IFRS 18.116 a Disclosure Address of entity's registered office text Effective 2027-01- 01 IFRS 18.116 a Disclosure, Effective 2027-01-01 IFRS 19.141 a Disclosure Principal place of business text Effective 2027-01- 01 IFRS 19.141 a Disclosure, Effective 2027-01-01 IFRS 18.116 a Disclosure Description of nature of entity's operations and principal activities text Effective 2027-01- 01 IFRS 18.116 b Disclosure, Effective 2027-01-01 IFRS 19.141 b Disclosure Name of parent entity text IAS 24.13 Disclosure, Effective 2027- 01 IFRS 18.116 c Disclosure, Effective 2027-01-01 IFRS 19.226 a Disclosure Name of ultimate parent of group text IAS 24.13 Disclosure, Effective 2027- 01 IFRS 18.116 c Disclosure, Effective 2027-01-01 IFRS 19.226 a Disclosure Length of life of limited life entity text Effective 2027-01- 01 IFRS 18.116 d Disclosure Statement of IFRS compliance [text block] text block Effective 2027-01- 01 IAS 8.6B Disclosure Explanation of departure from IFRS text Effective 2027-01- 01 IFRS 19.173 b Disclosure, Effective 2027-01- 01 IFRS 19.173 c Disclosure, Effective 2027-01- 01 IAS 8.6F b Disclosure, Effective 2027-01-01 IAS 8.6F c Disclosure Explanation of financial effect of departure from IFRS text Effective 2027-01- 01 IFRS 19.173 d Disclosure, Effective 2027-01-01 IAS 8.6F d Disclosure Disclosure of uncertainties of entity's ability to continue as going concern [text block] text block Effective 2027-01- 01 IAS 8.6K Disclosure Explanation of fact and basis for preparation of financial statements when not going concern basis text Effective 2027-01- 01 IAS 8.6K Disclosure Explanation of why entity not regarded as going concern text Effective 2027-01- 01 IAS 8.6K Disclosure Description of reason for using longer or shorter reporting period text Effective 2027-01- 01 IFRS 18.28 a Disclosure Dividends recognised as distributions to owners per share Per share duration Effective 2027-01- 01 IFRS 19.138 Disclosure, Effective 2027-01-01 IFRS 18.110 Disclosure Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners Monetary duration IAS 10.13 Disclosure, Effective 2027- 01 IFRS 18.132 a Disclosure, Effective 2027-01-01 IFRS 19.162 a Disclosure Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners per share Per share duration Effective 2027-01- 01 IFRS 18.132 a Disclosure, Effective 2027-01-01 IFRS 19.162 a Disclosure Explanation of sources of estimation uncertainty with significant risk of causing material adjustment text IFRIC 14.10 Disclosure, Effective 2027-01- 01 IAS 8.31A Disclosure, Effective 2027-01-01 IFRS 19.182 Disclosure Disclosure of accounting judgements and estimates [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of accrued expenses and other liabilities [text block]
text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of allowance for credit losses [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of associates [text block] text block IAS 27.16 b Disclosure, IFRS 12.B4 d Disclosure, IAS 27.17 b Disclosure, Effective 2027-01-01 IFRS 19.75 c Disclosure

Disclosure of auditors' remuneration [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of authorisation of financial statements [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of basis of consolidation [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of basis of preparation of financial statements [text block] text block IAS 8 - Accounting policies Disclosure Disclosure of biological assets, agriculture produce at point of harvest and government grants related to biological assets [text block] text block IAS 41 - Disclosure Disclosure of borrowing costs [text block] text block IAS 23 - Disclosure Disclosure of borrowings [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of business combinations [text block] text block IFRS 3 - Disclosures Disclosure Disclosure of cash and bank balances at central banks [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of cash and cash equivalents [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of cash flow statement [text block] text block IAS 7 - Presentation of a statement of cash flows Disclosure Disclosure of changes in accounting policies [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of collateral [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of claims and benefits paid [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of commitments [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of commitments and contingent liabilities [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of contingent liabilities [text block] text block IAS 37.86 Disclosure, Effective 2027- 01-01 IFRS 19.259 Disclosure Disclosure of cost of sales [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of credit risk [text block] text block IFRS 7 - Credit risk Disclosure, Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of debt instruments [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of deferred acquisition costs arising from insurance contracts [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of deferred income [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of deferred taxes [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of deposits from banks [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of deposits from customers [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of depreciation and amortisation expense [text block] text block Effective 2027-01- 01 IFRS 18.10 e
Common practice Disclosure of derivative financial instruments [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of discontinued operations [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of dividends [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of earnings per share [text block] text block IAS 33 - Disclosure Disclosure of effect of changes in foreign exchange rates [text block] text block IAS 21 - Disclosure Disclosure of employee benefits [text block] text block IAS 19 - Scope Disclosure Disclosure of entity's operating segments [text block] text block IFRS 8 - Disclosure Disclosure of events after reporting period [text block] text block IAS 10 - Disclosure Disclosure of expenses [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice

Disclosure of exploration and evaluation assets [text block] text block IFRS 6 - Disclosure Disclosure of fair value measurement [text block] text block IFRS 13 - Disclosure Disclosure of fair value of financial instruments [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of fee and commission income (expense) [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of financial assets held for trading [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of financial instruments [text block] text block IFRS 7 - Scope Disclosure Disclosure of financial instruments at fair value through profit or loss [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of financial instruments designated at fair value through profit or loss [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of financial instruments held for trading [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of financial liabilities held for trading [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of financial risk management [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of first-time adoption [text block] text block IFRS 1 - Presentation and Disclosure Disclosure of general and administrative expense [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of general information about financial statements [text block] text block Effective 2027-01- 01 IFRS 18.27 Disclosure, Effective 2027-01-01 IFRS 19.128 Disclosure Disclosure of going concern [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of goodwill [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of government grants [text block] text block IAS 20 - Disclosure Disclosure of information about hyperinflationary reporting [text block] text block IAS 29 - Disclosures Disclosure Disclosure of impairment of assets [text block] text block IAS 36 - Disclosure Disclosure of income tax [text block] text block IAS 12 - Disclosure Disclosure of information about employees [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of information about key management personnel [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of insurance contracts [text block] text block IFRS 17 - Disclosure Disclosure of insurance premium revenue [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of intangible assets [text block] text block IAS 38 - Disclosure Disclosure of intangible assets and goodwill [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of interest expense [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure
of interest income [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of interest income (expense) [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of interests in other entities [text block] text block IFRS 12.1 Disclosure Disclosure of information about interim financial reporting [text block] text block IAS 34 - Content of an interim financial report Disclosure Disclosure of inventories [text block] text block IAS 2 - Disclosure Disclosure of investment contracts liabilities [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of investment property [text block] text block IAS 40 - Disclosure Disclosure of investments accounted for using equity method [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of investments other than investments accounted for using equity method [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of issued capital [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of joint ventures [text block] text block IAS 27.16 b Disclosure, IAS 27.17 b Disclosure,

IFRS 12.B4 b Disclosure, Effective 2027-01-01 IFRS 19.75 b Disclosure Disclosure of lease prepayments [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of leases [text block] text block IFRS 16 - Presentation Disclosure, IFRS 16 - Disclosure Disclosure of liquidity risk [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of loans and advances to banks [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of loans and advances to customers [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of market risk [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of material accounting policy information [text block] text block Effective 2027-01- 01 IAS 8.27A Disclosure, Effective 2027-01-01 IFRS 19.176 Disclosure Disclosure of net asset value attributable to unit-holders [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of non-controlling interests [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of non-current assets held for sale and discontinued operations [text block] text block IFRS 5 - Presentation and Disclosure Disclosure of non-current assets or disposal groups classified as held for sale [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of objectives, policies and processes for managing capital [text block] text block Effective 2027-01- 01 IFRS 18.126 Disclosure Disclosure of operating profit (loss) [text block] text block Effective 2027-01-01 IFRS 18.10 e Common practice Disclosure of other assets [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of other current assets [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of other current liabilities [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of other liabilities [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of other non-current assets [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of other non-current liabilities [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of other operating expense [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of other operating income (expense) [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of other operating income [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of other provisions, contingent liabilities and contingent assets [text block] text block IAS 37 - Disclosure Disclosure of prepayments and other assets [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of property, plant and equipment [text block] text block
IAS 16 - Disclosure Disclosure of provisions [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of reclassification of financial instruments [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of regulatory deferral accounts [text block] text block IFRS 14 - Presentation Disclosure, IFRS 14 - Disclosure Disclosure of reinsurance [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of related party [text block] text block IAS 24 - Disclosures Disclosure Disclosure of repurchase and reverse repurchase agreements [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of research and development expense [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice

Disclosure of reserves within equity [text block] text block Effective 2027-01- 01 IFRS 18.130 b Disclosure, Effective 2027-01-01 IFRS 19.160 b Disclosure Disclosure of restricted cash and cash equivalents [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of revenue [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of revenue from contracts with customers [text block] text block IFRS 15 - Presentation Disclosure, IFRS 15 - Disclosure Disclosure of information about separate financial statements [text block] text block IFRS 12 - Objective Disclosure, IAS 27 - Disclosure Disclosure of service concession arrangements [text block] text block SIC 29 - Consensus Disclosure Disclosure of share capital, reserves and other equity interest [text block] text block Effective 2027-01- 01 IFRS 18.130 Disclosure, Effective 2027-01-01 IFRS 19.160 Disclosure Disclosure of share-based payment arrangements [text block] text block IFRS 2.44 Disclosure Disclosure of subordinated liabilities [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of subsidiaries [text block] text block IFRS 12.B4 a Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, Effective 2027-01-01 IFRS 19.75 a Disclosure Disclosure of tax receivables and payables [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of trade and other payables [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of trade and other receivables [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of trading income (expense) [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Disclosure of treasury shares [text block] text block Effective 2027-01- 01 IFRS 18.10 e Common practice Description of accounting policy for biological assets [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for borrowing costs [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for borrowings [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for business combinations [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for business combinations and goodwill [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for cash flows [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for collateral [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for construction in progress [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for contingent liabilities and contingent assets [text block] text block
Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for customer acquisition costs [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for customer loyalty programmes [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for decommissioning, restoration and rehabilitation provisions [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for deferred acquisition costs arising from insurance contracts [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for deferred income tax [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for depreciation expense [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for derecognition of financial instruments [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for derivative financial instruments [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice

Description of accounting policy for derivative financial instruments and hedging [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for determining components of cash and cash equivalents [text block] text block IAS 7.46 Disclosure, Effective 2027- 01-01 IFRS 19.170 Disclosure Description of accounting policy for discontinued operations [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for discounts and rebates [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for dividends [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for earnings per share [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for emission rights [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for employee benefits [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for environment related expense [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for exceptional items [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for expenses [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for exploration and evaluation expenditures [text block] text block IFRS 6.24 a Disclosure Description of accounting policy for fair value measurement [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for fee and commission income and expense [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for financial assets [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for financial guarantees [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for financial instruments [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for financial instruments at fair value through profit or loss [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for financial liabilities [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for foreign currency translation [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for franchise fees [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for functional currency [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for
goodwill [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for government grants [text block] text block IAS 20.39 a Disclosure, Effective 2027-01-01 IFRS 19.216 a Disclosure Description of accounting policy for hedging [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for impairment of assets [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for impairment of financial assets [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for impairment of non-financial assets [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for income tax [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for intangible assets and goodwill [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for intangible assets other than goodwill [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for interest income and expense [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice

Description of accounting policy for investment in associates [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for investment in associates and joint ventures [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for investment property [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for investments in joint ventures [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for investments other than investments accounted for using equity method [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for issued capital [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for leases [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for measuring inventories [text block] text block IAS 2.36 a Disclosure, Effective 2027- 01-01 IFRS 19.164 a Disclosure Description of accounting policy for mining assets [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for mining rights [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for non-current assets or disposal groups classified as held for sale [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for offsetting of financial instruments [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for oil and gas assets [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for programming assets [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for property, plant and equipment [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for provisions [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for reclassification of financial instruments [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block] text block IFRS 7.28 a Disclosure, Effective 2027-01-01 IFRS 19.64 a Disclosure Description of accounting policy for recognition of revenue [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for regulatory deferral accounts [text
block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for reinsurance [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for repairs and maintenance [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for repurchase and reverse repurchase agreements [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for research and development expense [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for restricted cash and cash equivalents [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for segment reporting [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for service concession arrangements [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for share-based payment transactions [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for stripping costs [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for subsidiaries [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for taxes other than income tax [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice

Description of accounting policy for termination benefits [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for trade and other payables [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for trade and other receivables [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for trading income and expense [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for transactions with non￾controlling interests [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for transactions with related parties [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for treasury shares [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of accounting policy for warrants [text block] text block Effective 2027-01- 01 IAS 8.27A Common practice Description of fact that amounts included in financial statements are not entirely comparable text Effective 2027-01- 01 IFRS 18.28 b Disclosure Disclosure of reclassifications or changes in presentation or disclosure [text block] text block Effective 2027-01- 01 IFRS 18.33 Disclosure, Effective 2027-01-01 IFRS 19.129 Disclosure ’
ANNEX III
‘ANNEX VI
Schema of the core taxonomy

Table
Schema of the core taxonomy to mark up IFRS consolidated statements for financial years beginning on or after 1 January 2026 Prefix Element name/roleURI Element type and attributes Label type (IAS1 - only, IFRS18

• only, no indication
• both)
  Label content
  References
  (IAS1 - only, IFRS18 - only, no indication - one or both according to label indication) ifrs-full AbnormallyLargeChangesInAssetPricesOrFor eignExchangeRatesMember Member label Abnormally large changes in asset prices or foreign exchange rates [member] IAS 10.22 g Example, Effective 2027-01- 01 IFRS 19.191 g Examp le documentation This member stands for abnormally large changes in asset prices or foreign exchange rates. ifrs-full AccountingEstimatesAxis Axis label Accounting estimates [axis] IAS 8.39 Disclosure, Effective 2027-01- 01 IFRS 19.184 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 AccountingEstimatesDomain Domain [default] label Accounting estimates [domain] IAS 8.39 Disclosure, Effective 2027-01- 01 IFRS 19.184 Disclosu re 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, Effective 2027-01- 01 IFRS 19.96 Disclosur e commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates (true false) whether 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, Effective 2027-01- 01 IFRS 19.96 Disclosur e commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates (true false) whether the entity made an accounting policy decision to use the exception in paragraph 48 of IFRS 13 for liabilities. ifrs-full AccountingProfit label Accounting profit

Monetary duration, credit documentation The amount of profit (loss) for a period before deducting tax expense. [Refer: Profit (loss)] IAS 12.81 c (i) Disclosure , IAS 12.81 c (ii) Disclosur e, Effective 2027-01- 01 IFRS 19.194 c (i) Disc losure, Effective 2027- 01 IFRS 19.194 c (ii) Dis closure ifrs-full Accruals Monetary instant, credit label Accruals IAS 1 Expiry date 2027-01- 01 IAS 1.78 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.B111 Comm on 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 Monetary instant, credit label Accruals and deferred income including contract liabilities IAS 1 Expiry date 2027-01- 01 IAS 1.55 Common practice, Expiry date 2027-01- 01 IAS 1.78 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice, Effective 2027- 01 IFRS 18.B111 Comm on 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 Monetary instant, credit label Accruals classified as current IAS 1 Expiry date 2027-01- 01 IAS 1.78 Common practice IFRS18 Effective 2027-01- documentation The amount of accruals classified as current. [Refer: Accruals]

01 IFRS 18.B111 Comm on practice ifrs-full AccrualsClassifiedAsNoncurrent Monetary instant, credit label Accruals classified as non-current IAS 1 Expiry date 2027-01- 01 IAS 1.78 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.B111 Comm on practice documentation The amount of accruals classified as non-current. [Refer: Accruals] ifrs-full AccruedIncomeIncludingContractAssets Monetary instant, debit label Accrued income including contract assets IAS 1 Expiry date 2027-01- 01 IAS 1.78 Common practice, Expiry date 2027-01- 01 IAS 1.55 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice, Effective 2027- 01 IFRS 18.B111 Comm on 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 Monetary instant, debit label Accrued income other than contract assets IAS 1 Expiry date 2027-01- 01 IAS 1.55 Common practice, Expiry date 2027-01- 01 IAS 1.78 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice, Effective 2027- 01 IFRS 18.B111 Comm on 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 Monetary instant, debit label Accumulated increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss, attributable to changes in credit risk of financial assets IFRS 7.9 c Disclosure documentation The accumulated increase (decrease) in the fair value of financial assets designated as measured at fair value through profit or loss that is attributable to changes in the credit risk of the assets determined either: (a) as the amount of change in their fair value that is not attributable to changes in market conditions that gave rise to market risk; or (b) using an alternative method that the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset. [Refer:
Credit risk [member]; Market risk [member]; Increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss, attributable to changes in credit risk of financial assets]

ifrs-full
AccumulatedChangesInFairValueOfFinancial AssetsRelatedCreditDerivativesOrSimilarInstr uments Monetary instant label Accumulated increase (decrease) in fair value of credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss IFRS 7.9 d Disclosure documentation The accumulated increase (decrease) in fair value of credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss. [Refer: Derivatives [member]; Increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss related credit derivatives or similar instruments; Financial assets] ifrs-full AccumulatedChangesInFairValueOfFinancialL iabilityAttributableToChangesInCreditRiskOfLi ability Monetary instant, credit label Accumulated increase (decrease) in fair value of financial liability, attributable to changes in credit risk of liability IFRS 7.10A a Disclosure, IFRS 7.10 a Disclosure, Effective 2027-01- 01 IFRS 19.45 a Disclos ure, Effective 2027-01-

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] 01 IFRS 19.46 a Disclos ure ifrs-full AccumulatedChangesInFairValueOfLoanOrR eceivableAttributableToChangesInCreditRisk OfFinancialAssets Monetary instant, debit label Accumulated increase (decrease) in fair value of loan or receivable, attributable to changes in credit risk of financial assets Expired 2023-01- 01 IFRS 7.9 c Disclosure commentaryGuidance This element should be used to tag non-restated comparative information only.

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

ifrs-full 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, Effective 2027-01- 01 IFRS 19.200 d Disclo sure, Effective 2027-01- 01 IFRS 19.263 c Disclos ure, Effective 2027-01- 01 IFRS 19.271 c Disclos ure, Effective 2027-01- 01 IFRS 19.274 e Disclo sure 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 Monetary instant, debit label Accumulated fair value hedge adjustment on hedged item included in carrying amount, assets IFRS 7.24B a (ii) Disclos ure, Effective 2027-01- 01 IFRS 19.61 a (ii) Discl osure 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 Monetary instant, credit label Accumulated fair value hedge adjustment on hedged item included in carrying amount, liabilities IFRS 7.24B a (ii) Disclos ure, Effective 2027-01- 01 IFRS 19.61 a (ii) Discl osure

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 Monetary instant, debit label Accumulated fair value hedge adjustment remaining in statement of financial position for hedged item that ceased to be adjusted for hedging gains and losses, assets IFRS 7.24B a (v) 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 Monetary instant, credit label Accumulated fair value hedge adjustment remaining in statement of financial position for hedged item that ceased to be adjusted for hedging gains and losses, liabilities IFRS 7.24B a (v) 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, Effective 2027-01- 01 IFRS 19.66 Disclosur e documentation This member stands for accumulated impairment. [Refer: Impairment loss] ifrs-full AccumulatedOtherComprehensiveIncome Monetary instant, credit label Accumulated other comprehensive income IAS 1 Expiry date 2027-01- 01 IAS 1.55 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice totalLabel Total accumulated other comprehensive income documentation IAS1 The amount of accumulated items of income and expense (including reclassification adjustments) that are not recognised in profit or loss as required or permitted by other IFRSs. [Refer: IFRSs [member]; Other comprehensive income]

documentation
IFRS18
The amount of accumulated items of income and expense (including reclassification adjustments) that are not recognised in profit or loss as required or permitted by other IFRS Accounting Standards. [Refer: IFRSs [member]; Other comprehensive income] ifrs-full AccumulatedOtherComprehensiveIncomeAbs tract label Accumulated other comprehensive income [abstract] ifrs-full AccumulatedOtherComprehensiveIncomeMe mber Member label Accumulated other comprehensive income [member] IAS 1 Expiry date 2027-01- 01 IAS 1.108 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.111 Commo n practice documentation This member stands for accumulated other comprehensive income. [Refer: Other comprehensive income] ifrs-full AcquisitiondateFairValueOfEquityInterestInAc quireeHeldByAcquirerImmediatelyBeforeAcqu isitionDate Monetary instant, credit label Acquisition-date fair value of equity interest in acquiree held by acquirer immediately before acquisition date IFRS 3.B64 p (i) 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 Monetary instant, credit label Consideration transferred, acquisition-date fair value IFRS 3.B64 f Disclosure, Effective 2027-01-

totalLabel Total consideration transferred, acquisition-date fair value 01 IFRS 19.35 e Disclos ure 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 Monetary duration, debit label IAS1 Acquisition-related costs for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination IFRS 3.B64 m Disclosure label IFRS18 Acquisition-related costs for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination, operating documentation IAS1 The amount of acquisition-related costs for transactions recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Total for all business combinations [member]]

documentation
IFRS18
The amount of acquisition-related costs for transactions recognised separately from the acquisition of assets and the assumption of liabilities in business combinations, in the operating category in the statement of profit or loss. [Refer: Total for all business combinations [member]] ifrs-full AcquisitionrelatedCostsRecognisedAsExpens eForTransactionRecognisedSeparatelyFromA cquisitionOfAssetsAndAssumptionOfLiabilities InBusinessCombination Monetary duration, debit label IAS1 Acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination IFRS 3.B64 m Disclosure label IFRS18 Acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination, operating documentation IAS1 The amount of acquisition-related costs recognised as an expense for transactions that are recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Total for all business combinations [member]]

documentation
IFRS18
The amount of acquisition-related costs recognised as an expense for transactions that are recognised separately from the acquisition of assets and the assumption of liabilities in business combinations, in the operating category in the statement of profit or loss. [Refer: Total for all business combinations [member]] ifrs-full AcquisitionsThroughBusinessCombinationsBi ologicalAssets Monetary duration, debit label Acquisitions through business combinations, biological assets IAS 41.50 e Disclosure, Effective 2027-01- 01 IFRS 19.273 e Disclo sure 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 Monetary duration, debit label Acquisitions through business combinations, intangible assets and goodwill IAS 38.118 e (i) Common practice documentation The increase in intangible assets and goodwill resulting from acquisitions through business combinations. [Refer: Total for all business combinations [member]; Intangible assets and goodwill] ifrs-full AcquisitionsThroughBusinessCombinationsInt angibleAssetsOtherThanGoodwill Monetary duration, debit label Acquisitions through business combinations, intangible assets other than goodwill IAS 38.118 e (i) Disclosu re, Effective 2027-01-

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] 01 IFRS 19.263 e (i) Disc losure ifrs-full AcquisitionsThroughBusinessCombinationsIn vestmentProperty Monetary duration, debit label Acquisitions through business combinations, investment property IAS 40.76 b Disclosure, IAS 40.79 d (ii) Disclosur e, Effective 2027-01- 01 IFRS 19.269 b Disclo sure, Effective 2027-01- 01 IFRS 19.271 d (ii) Dis closure documentation The increase in investment property resulting from acquisitions through business combinations. [Refer: Total for all business combinations [member]; Investment property] ifrs-full AcquisitionsThroughBusinessCombinationsOt herProvisions Monetary duration, credit label Acquisitions through business combinations, other provisions IAS 37.84 Common practice documentation The increase in other provisions resulting from acquisitions through business combinations. [Refer: Total for all business combinations [member]; Other provisions] ifrs-full AcquisitionsThroughBusinessCombinationsPr opertyPlantAndEquipment Monetary duration, debit label Acquisitions through business combinations, property, plant and equipment IAS 16.73 e (iii) Disclosur e, Effective 2027-01- 01 IFRS 19.200 e (iii) Dis closure 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 Monetary duration, debit label Acquisitions through business combinations, property, plant and equipment including right-of￾use assets IAS 16.73 e Common practice documentation The increase in property, plant and equipment including right-of-use assets resulting from acquisitions through business combinations. [Refer: Total for all business combinations [member]; Property, plant and equipment including right-of-use assets] ifrs-full AcquisitionsThroughBusinessCombinationsRi ghtofuseAssets Monetary duration, debit label Acquisitions through business combinations, right￾of-use assets IAS 16.73 e Common practice documentation The increase in right-of-use assets resulting from acquisitions through business combinations. [Refer: Total for all business combinations [member]; Right-of-use assets] ifrs-full ActualClaimsThatAriseFromContractsWithinS copeOfIFRS17 Monetary instant, debit label Actual claims that arise from contracts within scope of IFRS 17 IFRS 17.130 Disclosure documentation The amount of the actual claims that arise from contracts within the scope of IFRS 17. ifrs-full ActuarialAssumptionOfDiscountRates Percent instant label Actuarial assumption of discount rates IAS 19.144 Common practice

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

ifrs-full 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 instant label Actuarial assumption of medical cost trend rates IAS 19.144 Common practice

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

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

ifrs-full
ActuarialGainsLossesArisingFromChangesInF inancialAssumptionsBeforeTaxDefinedBenefit Plans Monetary duration, credit label Actuarial gains (losses) arising from changes in financial assumptions, before tax, defined benefit plans IAS 19.135 b Common practice

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

ifrs-full
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 Monetary duration, credit label Actuarial gains (losses) arising from changes in financial assumptions, net of tax, defined benefit plans IAS 19.135 b Common practice

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

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

documentation
The amount of other comprehensive income, net of tax, resulting from actuarial gains (losses) arising from experience adjustments that result in remeasurements of the net defined benefit liability (asset). Experience adjustments deal with the effects of differences between the previous actuarial assumptions and what has actually occurred. [Refer: Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from experience adjustments] ifrs-full ActuarialPresentValueOfPromisedRetirement Benefits Monetary instant, credit label Actuarial present value of promised retirement benefits IAS 26.35 d Disclosure documentation The present value of the expected payments by a retirement benefit plan to existing and past employees, attributable to the service already rendered. ifrs-full AdditionalAllowanceRecognisedInProfitOrLos sAllowanceAccountForCreditLossesOfFinanci alAssets Monetary duration label Additional allowance recognised in profit or loss, allowance account for credit losses of financial assets Expired 2023-01- 01 IFRS 7.16 Common practice

commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The amount of additional allowance for credit losses of financial assets recognised in profit or loss. [Refer: Allowance account for credit losses of financial assets] ifrs-full 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 AdditionalInformationAboutSharebasedPaym entArrangements 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 Monetary duration, credit label Additional liabilities, contingent liabilities recognised in business combination IFRS 3.B67 c Disclosure

totalLabel Total additional liabilities, contingent liabilities recognised in business combination documentation The amount of additional contingent liabilities recognised in business combinations. [Refer:
Contingent liabilities recognised in business combination; Total for all business combinations [member]; Classes of contingent liabilities [domain]] ifrs-full AdditionalLiabilitiesContingentLiabilitiesRecog nisedInBusinessCombinationAbstract label Additional liabilities, contingent liabilities recognised in business combination [abstract] ifrs-full AdditionalPaidinCapital Monetary instant, credit label Additional paid-in capital IAS 1 Expiry date 2027-01- 01 IAS 1.55 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice documentation The amount received or receivable from the issuance of the entity's shares in excess of nominal value and amounts received from other transactions involving the entity's stock or stockholders. ifrs-full AdditionalPaidinCapitalMember Member label Additional paid-in capital [member] IAS 1 Expiry date 2027-01- 01 IAS 1.108 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.111 Commo n practice documentation This member stands for amounts received from issuance of the entity's shares in excess of nominal value and amounts received from other transactions involving the entity's stock or stockholders.

ifrs-full AdditionalProvisionsOtherProvisions Monetary duration, credit label Additional provisions, other provisions IAS 37.84 b Disclosure, Effective 2027-01- 01 IFRS 19.257 b Disclo sure totalLabel Total additional provisions, other provisions documentation The amount of additional other provisions made. [Refer: Other provisions] ifrs-full AdditionalProvisionsOtherProvisionsAbstract label Additional provisions, other provisions [abstract] ifrs-full AdditionalRecognitionGoodwill Monetary duration, debit label Additional recognition, goodwill IFRS 3.B67 d (ii) Disclos ure, Effective 2027-01- 01 IFRS 19.37 a Disclos ure documentation The amount of additional goodwill recognised, except goodwill included in a disposal group that, on acquisition, meets the criteria to be classified as held for sale in accordance with IFRS 5. [Refer:
Goodwill; Disposal groups classified as held for sale [member]] ifrs-full AdditionalSubtotalsAndRelatedElementsAbstr act label IFRS18 Additional subtotals and related elements [abstract] ifrs-full AdditionsFromAcquisitionsInvestmentProperty Monetary duration, debit label Additions from acquisitions, investment property IAS 40.76 a Disclosure, IAS 40.79 d (i) Disclosur e documentation The amount of additions to investment property resulting from acquisitions. [Refer: Investment property] ifrs-full AdditionsFromPurchasesBiologicalAssets Monetary duration, debit label Additions from purchases, biological assets IAS 41.50 b Disclosure, Effective 2027-01- 01 IFRS 19.273 b Disclo sure documentation The amount of additions to biological assets resulting from purchases. [Refer: Biological assets]

ifrs-full AdditionsFromSubsequentExpenditureRecog nisedAsAssetBiologicalAssets Monetary duration, debit label Additions from subsequent expenditure recognised as asset, biological assets IAS 41.50 Common practice documentation The amount of additions to biological assets resulting from subsequent expenditure recognised as an asset. [Refer: Biological assets] ifrs-full AdditionsFromSubsequentExpenditureRecog nisedAsAssetInvestmentProperty Monetary 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 Monetary duration, debit label Additions other than through business combinations, biological assets IAS 41.50 Common practice totalLabel Total additions other than through business combinations, biological assets documentation The amount of additions to biological assets, other than those acquired through business combinations. [Refer: Total for all business combinations [member]; Biological assets] ifrs-full AdditionsOtherThanThroughBusinessCombin ationsBiologicalAssetsAbstract label Additions other than through business combinations, biological assets [abstract]

ifrs-full AdditionsOtherThanThroughBusinessCombin ationsIntangibleAssetsOtherThanGoodwill Monetary duration, debit label Additions other than through business combinations, intangible assets other than goodwill IAS 38.118 e (i) Disclosu re, Effective 2027-01- 01 IFRS 19.263 e (i) Disc losure 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 Monetary duration, debit label Additions other than through business combinations, investment property IAS 40.76 a Disclosure, IAS 40.79 d (i) Disclosur e, Effective 2027-01- 01 IFRS 19.269 a Disclo sure, Effective 2027-01- 01 IFRS 19.271 d (i) Disc losure 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 Monetary duration, debit label Additions other than through business combinations, property, plant and equipment IAS 16.73 e (i) Disclosur e, Effective 2027-01-

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] 01 IFRS 19.200 e (i) Disc losure ifrs-full AdditionsOtherThanThroughBusinessCombin ationsPropertyPlantAndEquipmentIncludingRi ghtofuseAssets Monetary duration, debit label Additions other than through business combinations, property, plant and equipment including right-of-use assets IAS 16.73 e Common practice documentation The amount of additions to property, plant and equipment including right-of-use assets other than those acquired through business combinations. [Refer: Total for all business combinations [member]; Property, plant and equipment including right-of-use assets] ifrs-full AdditionsOtherThanThroughBusinessCombin ationsRightofuseAssets Monetary duration, debit label Additions other than through business combinations, right-of-use assets IAS 16.73 e Common practice documentation The amount of additions to right-of-use assets other than those acquired through business combinations. [Refer: Total for all business combinations [member]; Right-of-use assets]

ifrs-full AdditionsToNoncurrentAssets Monetary duration, debit label Additions to non-current assets other than financial instruments, deferred tax assets, net defined benefit assets, and rights arising under insurance contracts IFRS 8.24 b Disclosure, IFRS 8.28 e Disclosure documentation The amount of additions to non-current assets other than financial instruments, deferred tax assets, net defined benefit assets and rights arising under insurance contracts. [Refer: Deferred tax assets; Classes of financial instruments [domain]; Non-current assets] ifrs-full AdditionsToRightofuseAssets Monetary duration, debit label Additions to right-of-use assets IFRS 16.53 h Disclosure, Effective 2027-01- 01 IFRS 19.115 g Disclo sure documentation The amount of additions to right-of-use assets. [Refer: Right-of-use assets] ifrs-full AddressOfRegisteredOfficeOfEntity Text label Address of entity's registered office IAS 1 Effective 2027-01- sure, Expiry date 2027- e IFRS18 Effective 2027-01- 01 IFRS 18.116 a Disclo sure, Effective 2027-01- 01 IFRS 19.141 a Disclo sure 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, Effective 2027-01-

documentation IAS1
The address where consolidated financial statements that comply with IFRSs of the entity's ultimate or any intermediate parent are obtainable. [Refer: Consolidated [member]; IFRSs [member]] 01 IFRS 19.238 a Disclo sure documentation IFRS18 The address where consolidated financial statements that comply with IFRS Accounting Standards of the entity's ultimate or any intermediate parent are obtainable. [Refer:
Consolidated [member]; IFRSs [member]] ifrs-full AdjustedWeightedAverageShares Shares label Weighted average number of ordinary shares used in calculating diluted earnings per share IAS 33.70 b Disclosure documentation The weighted average number of ordinary shares outstanding plus the weighted average number of ordinary shares that would be issued on the conversion of all the dilutive potential ordinary shares into ordinary shares. [Refer: Ordinary shares [member]; Weighted average [member]] ifrs-full AdjustmentsForAmortisationExpense Monetary duration, debit label Adjustments for amortisation expense IAS 7.20 Common practice

documentation
Adjustments for amortisation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss); Depreciation and amortisation expense] ifrs-full 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 e commentaryGuidance This element should be used to tag non-restated comparative information only. negatedLabel Amounts removed from equity and included in carrying amount of non-financial asset (liability) whose acquisition or incurrence was hedged highly probable forecast transaction, net of tax documentation The amounts removed from equity and included in the initial cost or other carrying amount of a non￾financial asset (liability) whose acquisition or incurrence was a hedged, highly probable forecast transaction, net of tax. [Refer: Carrying amount [member]] ifrs-full AdjustmentsForCurrentTaxOfPriorPeriod Monetary duration, debit label IAS1 Adjustments for current tax of prior periods IAS 12.80 b Example, Effective 2027-01-

label IFRS18 Adjustments for current tax of prior periods, income taxes 01 IFRS 19.193 b Examp le documentation IAS1 Adjustments of tax expense (income) recognised in the period for current tax of prior periods. documentation IFRS18 Adjustments of tax expense (income) recognised in the period for current tax of prior periods, in the income taxes category in the statement of profit or loss. ifrs-full AdjustmentsForDecreaseIncreaseInAccruedIn comeIncludingContractAssets Monetary duration, debit label Adjustments for decrease (increase) in accrued income including contract assets IAS 7.20 a Common practice totalLabel Total adjustments for decrease (increase) in accrued income including contract assets documentation Adjustments for the decrease (increase) in accrued income including contract assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Accrued income including contract assets; Profit (loss)] ifrs-full AdjustmentsForDecreaseIncreaseInAccruedIn comeIncludingContractAssetsAbstract label Adjustments for decrease (increase) in accrued income including contract assets [abstract] ifrs-full AdjustmentsForDecreaseIncreaseInAccruedIn comeOtherThanContractAssets Monetary duration, debit label Adjustments for decrease (increase) in accrued income other than contract assets IAS 7.20 a Common practice

documentation
Adjustments for the decrease (increase) in accrued income other than contract assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Accrued income other than contract assets; Profit (loss)] ifrs-full AdjustmentsForDecreaseIncreaseInBiological Assets Monetary duration, debit label Adjustments for decrease (increase) in biological assets IAS 7.20 Common practice documentation Adjustments for decrease (increase) in biological assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer:
Biological assets; Profit (loss)] ifrs-full AdjustmentsForDecreaseIncreaseInContractA ssets Monetary duration, debit label Adjustments for decrease (increase) in contract assets IAS 7.20 a Common practice documentation Adjustments for the decrease (increase) in contract assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Contract assets; Profit (loss)] ifrs-full AdjustmentsForDecreaseIncreaseInDebtInstr umentsHeld Monetary duration, debit label Adjustments for decrease (increase) in debt instruments held IAS 7.20 Common practice documentation Adjustments for decrease (increase) in debt instruments held to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Debt instruments held; Profit (loss)]

ifrs-full AdjustmentsForDecreaseIncreaseInDerivative FinancialAssets Monetary duration, debit label Adjustments for decrease (increase) in derivative financial assets IAS 7.20 Common practice documentation Adjustments for decrease (increase) in derivative financial assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer:
Derivative financial assets; Profit (loss)] ifrs-full AdjustmentsForDecreaseIncreaseInEquityInst rumentsHeld Monetary duration, debit label Adjustments for decrease (increase) in equity instruments held IAS 7.20 Common practice documentation Adjustments for decrease (increase) in equity instruments held to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Equity instruments held; Profit (loss)] ifrs-full AdjustmentsForDecreaseIncreaseInFinancial AssetsAtFairValueThroughProfitOrLossDesig natedUponInitialRecognitionOrSubsequently Monetary duration, debit label Adjustments for decrease (increase) in financial assets at fair value through profit or loss, designated upon initial recognition or subsequently IAS 7.20 Common practice

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

documentation
Adjustments for decrease (increase) in financial assets held for trading to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial assets; Financial assets at fair value through profit or loss, classified as held for trading; Profit (loss)] ifrs-full AdjustmentsForDecreaseIncreaseInFinancial AssetsMeasuredAtAmortisedCost Monetary duration, debit label Adjustments for decrease (increase) in financial assets measured at amortised cost IAS 7.20 Common practice documentation Adjustments for decrease (increase) in financial assets measured at amortised cost to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial assets; Financial assets at amortised cost; Profit (loss)] ifrs-full AdjustmentsForDecreaseIncreaseInFinancial AssetsMeasuredAtFairValueThroughOtherCo mprehensiveIncome Monetary duration, debit label Adjustments for decrease (increase) in financial assets measured at fair value through other comprehensive income IAS 7.20 Common practice

documentation
Adjustments for decrease (increase) in financial assets measured at fair value through other comprehensive income to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial assets; Financial assets at fair value through other comprehensive income; Profit (loss)] ifrs-full AdjustmentsForDecreaseIncreaseInFinancial AssetsMeasuredAtFairValueThroughProfitOrL oss Monetary duration, debit label Adjustments for decrease (increase) in financial assets measured at fair value through profit or loss IAS 7.20 Common practice documentation Adjustments for decrease (increase) in financial assets measured at fair value through profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial assets; Financial assets at fair value through profit or loss; Profit (loss)] ifrs-full AdjustmentsForDecreaseIncreaseInInventorie s Monetary duration, debit label Adjustments for decrease (increase) in inventories IAS 7.20 a Common practice documentation IAS1 Adjustments for decrease (increase) in inventories to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Inventories; Profit (loss)]

documentation
IFRS18
Adjustments for decrease (increase) in inventories to reconcile operating profit (loss) to net cash flow from (used in) operating activities. [Refer:
Inventories; Operating profit (loss), operating] ifrs-full AdjustmentsForDecreaseIncreaseInLoansAnd Advances Monetary duration, debit label Adjustments for decrease (increase) in loans and advances IAS 7.20 Common practice documentation Adjustments for decrease (increase) in loans and advances to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Loans and advances; Profit (loss)] ifrs-full AdjustmentsForDecreaseIncreaseInLoansAnd AdvancesToBanks Monetary duration, debit label Adjustments for decrease (increase) in loans and advances to banks IAS 7.20 Common practice documentation Adjustments for decrease (increase) in loans and advances to banks to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Loans and advances to banks; Profit (loss)] ifrs-full AdjustmentsForDecreaseIncreaseInLoansAnd AdvancesToCentralBanks Monetary duration, debit label Adjustments for decrease (increase) in loans and advances to central banks IAS 7.20 Common practice

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

documentation
Adjustments for decrease (increase) in other current assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer:
Other current assets; Profit (loss)] ifrs-full AdjustmentsForDecreaseIncreaseInOtherFina ncialAssets Monetary duration, debit label Adjustments for decrease (increase) in other financial assets IAS 7.20 Common practice documentation Adjustments for decrease (increase) in financial assets that the entity does not separately disclose in the same statement or note to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other financial assets; Profit (loss)] ifrs-full AdjustmentsForDecreaseIncreaseInOtherOpe ratingReceivables Monetary duration, debit label Adjustments for decrease (increase) in other operating receivables IAS 7.20 a Common practice documentation IAS1 Adjustments for decrease (increase) in other operating receivables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]

documentation
IFRS18
Adjustments for decrease (increase) in other operating receivables to reconcile operating profit (loss) to net cash flow from (used in) operating activities. [Refer: Operating profit (loss), operating] ifrs-full AdjustmentsForDecreaseIncreaseInPrepaidE xpenses Monetary duration, debit label Adjustments for decrease (increase) in prepaid expenses IAS 7.20 Common practice documentation Adjustments for the decrease (increase) in prepaid expenses to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Current prepaid expenses; Profit (loss)] ifrs-full AdjustmentsForDecreaseIncreaseInReverseR epurchaseAgreementsAndCashCollateralOnS ecuritiesBorrowed Monetary duration, debit label Adjustments for decrease (increase) in reverse repurchase agreements and cash collateral on securities borrowed IAS 7.20 Common practice documentation Adjustments for decrease (increase) in reverse repurchase agreements and cash collateral on securities borrowed to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Reverse repurchase agreements and cash collateral on securities borrowed; Profit (loss)]

ifrs-full AdjustmentsForDecreaseIncreaseInTradeAcc ountReceivable Monetary duration, debit label Adjustments for decrease (increase) in trade accounts receivable IAS 7.20 a Common practice documentation IAS1 Adjustments for decrease (increase) in trade accounts receivable to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] documentation IFRS18 Adjustments for decrease (increase) in trade accounts receivable to reconcile operating profit (loss) to net cash flow from (used in) operating activities. [Refer: Operating profit (loss), operating] ifrs-full AdjustmentsForDecreaseIncreaseInTradeAnd OtherReceivables Monetary duration, debit label Adjustments for decrease (increase) in trade and other receivables IAS 7.20 Common practice documentation Adjustments for decrease (increase) in trade and other receivables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Trade and other receivables; Profit (loss)] ifrs-full AdjustmentsForDeferredTaxExpense Monetary duration, debit label IAS1 Adjustments for deferred tax expense IAS 7.20 Common practice documentation Adjustments for deferred tax expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deferred tax expense (income); Profit (loss)]

ifrs-full AdjustmentsForDeferredTaxOfPriorPeriods Monetary duration, debit label IAS1 Adjustments for deferred tax of prior periods IAS 12.80 Common practice label IFRS18 Adjustments for deferred tax of prior periods, income taxes documentation IAS1 Adjustments of tax expense (income) recognised in the period for the deferred tax of prior periods. documentation IFRS18 Adjustments of tax expense (income) recognised in the period for the deferred tax of prior periods, in the income taxes category in the statement of profit or loss. ifrs-full AdjustmentsForDepreciationAndAmortisation Expense Monetary duration, debit label Adjustments for depreciation and amortisation expense IAS 7.20 b Common practice documentation IAS1 Adjustments for depreciation and amortisation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer:
Depreciation and amortisation expense; Profit (loss)] documentation IFRS18 Adjustments for depreciation and amortisation expense to reconcile operating profit (loss) to net cash flow from (used in) operating activities. [Refer: Depreciation and amortisation expense; Operating profit (loss), operating]

ifrs-full
AdjustmentsForDepreciationAndAmortisation ExpenseAndImpairmentLossReversalOfImpai rmentLossRecognisedInProfitOrLoss Monetary duration, debit label Adjustments for depreciation and amortisation expense and impairment loss (reversal of impairment loss) recognised in profit or loss IAS 7.20 Common practice documentation Adjustments for depreciation and amortisation expense and impairment loss (reversal of impairment loss) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Impairment loss; Depreciation and amortisation expense; Impairment loss (reversal of impairment loss) recognised in profit or loss; Profit (loss)] ifrs-full AdjustmentsForDepreciationExpense Monetary duration, debit label Adjustments for depreciation expense IAS 7.20 Common practice documentation Adjustments for depreciation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] ifrs-full AdjustmentsForDividendIncome Monetary duration, credit label Adjustments for dividend income IAS 7.20 Common practice documentation IAS1 Adjustments for dividend income to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Dividend income; Profit (loss)]

documentation
IFRS18
Adjustments for dividend income to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Dividend income, operating; Profit (loss)] ifrs-full AdjustmentsForFairValueGainsLosses Monetary duration, debit label Adjustments for fair value losses (gains) IAS 7.20 b Common practice documentation IAS1 Adjustments for fair value losses (gains) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] documentation IFRS18 Adjustments for fair value losses (gains) to reconcile operating profit (loss) to net cash flow from (used in) operating activities. [Refer:
Operating profit (loss), operating] ifrs-full AdjustmentsForFinanceCosts Monetary duration, debit label IAS1 Adjustments for finance costs IAS 7.20 c Common practice documentation Adjustments for finance costs to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance costs; Profit (loss)] ifrs-full AdjustmentsForFinanceIncome Monetary duration, credit label IAS1 Adjustments for finance income IAS 7.20 Common practice documentation Adjustments for finance income to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance income; Profit (loss)] ifrs-full AdjustmentsForFinanceIncomeCost Monetary duration, credit label IAS1 Adjustments for finance income (cost) IAS 7.20 Common practice

documentation
Adjustments for net finance income or cost to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance income (cost); Profit (loss)] ifrs-full AdjustmentsForGainLossOnDisposalOfInvest mentsInSubsidiariesJointVenturesAndAssocia tes Monetary duration, credit label Adjustments for gain (loss) on disposal of investments in subsidiaries, joint ventures and associates IAS 7.20 Common practice documentation Adjustments for gain (loss) on disposals investments in subsidiaries, joint ventures and associates to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Total for all associates [member]; Total for all joint ventures [member]; Total for all subsidiaries [member]; Investments in subsidiaries, joint ventures and associates reported in separate financial statements; Profit (loss)] ifrs-full AdjustmentsForGainLossOnDisposalsPropert yPlantAndEquipment Monetary duration, credit label Adjustments for gain (loss) on disposals, property, plant and equipment IAS 7.20 Common practice

documentation
Adjustments for gain (loss) on disposals of property, plant and equipment to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss); Property, plant and equipment; Disposals, property, plant and equipment] ifrs-full AdjustmentsForGainsLossesOnChangeInFair ValueLessCostsToSellBiologicalAssets Monetary duration, credit label Adjustments for gains (losses) on change in fair value less costs to sell, biological assets IAS 7.20 Common practice documentation Adjustments for gains (losses) on changes in the fair value less costs to sell of biological assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Biological assets; Profit (loss)] ifrs-full AdjustmentsForGainsLossesOnChangeInFair ValueOfDerivatives Monetary duration, credit label Adjustments for gains (losses) on change in fair value of derivatives IAS 7.20 Common practice documentation Adjustments for gains (losses) on changes in the fair value of derivatives to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: At fair value [member]; Derivatives [member]; Profit (loss)] ifrs-full AdjustmentsForGainsLossesOnChangeInFair ValueOfFinancialAssets Monetary duration, credit label Adjustments for gains (losses) on change in fair value of financial assets IAS 7.20 Common practice

documentation
Adjustments for gains (losses) on changes in the fair value of financial assets to reconcile profit (loss) to net cash flow from (used in) operating activities. ifrs-full AdjustmentsForGainsLossesOnChangeInFair ValueOfFinancialLiabilities Monetary duration, credit label Adjustments for gains (losses) on change in fair value of financial liabilities IAS 7.20 Common practice documentation Adjustments for gains (losses) on changes in the fair value of financial liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. ifrs-full AdjustmentsForGainsLossesOnDisposalOfFin ancialAssets Monetary duration, credit label Adjustments for gains (losses) on disposal of financial assets IAS 7.20 Common practice documentation Adjustments for gains (losses) on disposals of financial assets in the scope of IFRS 9 to reconcile profit (loss) to net cash flow from (used in) operating activities. ifrs-full AdjustmentsForGainsLossesOnFairValueAdju stmentInvestmentProperty Monetary duration, credit label Adjustments for gains (losses) on fair value adjustment, investment property IAS 7.20 Common practice

documentation
Adjustments for gains (losses) arising from a change in the fair value of investment property to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Investment property; Gains (losses) on fair value adjustment, investment property; Profit (loss)] ifrs-full AdjustmentsForImpairmentLossesReversalOfI mpairmentLossesRecognisedInProfitOrLossFi nancialAssets Monetary duration, debit label Adjustments for impairment losses (reversal of impairment losses) recognised in profit or loss, financial assets IAS 7.20 Common practice documentation Adjustments for impairment losses (reversal of impairment losses) on financial assets recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer:
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss] ifrs-full AdjustmentsForImpairmentLossRecognisedIn ProfitOrLossGoodwill Monetary duration, debit label Adjustments for impairment loss recognised in profit or loss, goodwill IAS 7.20 Common practice

documentation
Adjustments for impairment loss on goodwill recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Goodwill; Impairment loss; Impairment loss recognised in profit or loss] ifrs-full AdjustmentsForImpairmentLossReversalOfIm pairmentLossRecognisedInProfitOrLoss Monetary duration, debit label Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss IAS 7.20 b Common practice documentation IAS1 Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Impairment loss (reversal of impairment loss) recognised in profit or loss] documentation IFRS18 Adjustments for impairment loss (reversal of impairment loss) recognised in operating profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Impairment loss (reversal of impairment loss) recognised in profit or loss, operating]

ifrs-full
AdjustmentsForImpairmentLossReversalOfIm pairmentLossRecognisedInProfitOrLossExplor ationAndEvaluationAssets Monetary duration, debit label Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, exploration and evaluation assets IAS 7.20 Common practice documentation Adjustments for impairment loss (reversal of impairment loss) on exploration and evaluation assets recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Exploration and evaluation assets [member]; Impairment loss; Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Impairment loss (reversal of impairment loss) recognised in profit or loss] ifrs-full AdjustmentsForImpairmentLossReversalOfIm pairmentLossRecognisedInProfitOrLossInvent ories Monetary duration, debit label Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, inventories IAS 7.20 Common practice

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

documentation
Adjustments for impairment loss (reversal of impairment loss) on property, plant and equipment recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Property, plant and equipment] ifrs-full AdjustmentsForImpairmentLossReversalOfIm pairmentLossRecognisedInProfitOrLossTrade AndOtherReceivables Monetary duration, debit label Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, trade and other receivables IAS 7.20 Common practice documentation Adjustments for impairment loss (reversal of impairment loss) on trade and other receivables recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Trade and other receivables; Impairment loss; Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Impairment loss (reversal of impairment loss) recognised in profit or loss] ifrs-full AdjustmentsForIncomeTaxExpense Monetary duration, debit label IAS1 Adjustments for income tax expense IAS 7.35 Disclosure

documentation
Adjustments for income tax expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] ifrs-full AdjustmentsForIncreaseDecreaseInContractLi abilities Monetary duration, debit label Adjustments for increase (decrease) in contract liabilities IAS 7.20 a Common practice documentation Adjustments for the increase (decrease) in contract liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Contract liabilities; Profit (loss)] ifrs-full AdjustmentsForIncreaseDecreaseInDebtInstr umentsIssued Monetary duration, debit label Adjustments for increase (decrease) in debt instruments issued IAS 7.20 Common practice documentation Adjustments for increase (decrease) in debt instruments issued to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Debt instruments issued; Profit (loss)] ifrs-full AdjustmentsForIncreaseDecreaseInDeferredI ncomeIncludingContractLiabilities Monetary duration, debit label Adjustments for increase (decrease) in deferred income including contract liabilities IAS 7.20 a Common practice totalLabel Total adjustments for increase (decrease) in deferred income including contract liabilities

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

documentation
Adjustments for increase (decrease) in deposits from banks to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deposits from banks; Profit (loss)] ifrs-full AdjustmentsForIncreaseDecreaseInDepositsF romCustomers Monetary duration, debit label Adjustments for increase (decrease) in deposits from customers IAS 7.20 Common practice documentation Adjustments for increase (decrease) in deposits from customers to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer:
Deposits from customers; Profit (loss)] ifrs-full AdjustmentsForIncreaseDecreaseInDerivative FinancialLiabilities Monetary duration, debit label Adjustments for increase (decrease) in derivative financial liabilities IAS 7.20 Common practice documentation Adjustments for increase (decrease) in derivative financial liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Derivative financial liabilities; Profit (loss)] ifrs-full AdjustmentsForIncreaseDecreaseInEmployee BenefitLiabilities Monetary duration, debit label Adjustments for increase (decrease) in employee benefit liabilities IAS 7.20 Common practice documentation Adjustments for increase (decrease) in employee benefit liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]

ifrs-full
AdjustmentsForIncreaseDecreaseInFinancialL iabilitiesAtFairValueThroughProfitOrLossDesi gnatedUponInitialRecognitionOrSubsequently Monetary duration, debit label Adjustments for increase (decrease) in financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently IAS 7.20 Common practice documentation Adjustments for increase (decrease) in financial liabilities measured at fair value through profit or loss that were designated upon initial recognition or subsequently to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial liabilities; Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently; Profit (loss)] ifrs-full AdjustmentsForIncreaseDecreaseInFinancialL iabilitiesHeldForTrading Monetary duration, debit label Adjustments for increase (decrease) in financial liabilities held for trading IAS 7.20 Common practice documentation Adjustments for increase (decrease) in financial liabilities held for trading to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial liabilities; Financial liabilities at fair value through profit or loss that meet definition of held for trading; Profit (loss)]

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

documentation
Adjustments for increase (decrease) in insurance, reinsurance and investment contract liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Investment contracts liabilities; Profit (loss)] ifrs-full AdjustmentsForIncreaseDecreaseInOtherCurr entLiabilities Monetary duration, debit label Adjustments for increase (decrease) in other current liabilities IAS 7.20 Common practice documentation Adjustments for increase (decrease) in other current liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other current liabilities; Profit (loss)] ifrs-full AdjustmentsForIncreaseDecreaseInOtherFina ncialLiabilities Monetary duration, debit label Adjustments for increase (decrease) in other financial liabilities IAS 7.20 Common practice documentation Adjustments for increase (decrease) in financial liabilities that the entity does not separately disclose in the same statement or note to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other financial liabilities; Profit (loss)] ifrs-full AdjustmentsForIncreaseDecreaseInOtherLiab ilities Monetary duration, debit label Adjustments for increase (decrease) in other liabilities IAS 7.20 Common practice

documentation
Adjustments for increase (decrease) in other liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other liabilities; Profit (loss)] ifrs-full AdjustmentsForIncreaseDecreaseInOtherOpe ratingPayables Monetary duration, debit label Adjustments for increase (decrease) in other operating payables IAS 7.20 a Common practice documentation IAS1 Adjustments for increase (decrease) in other operating payables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] documentation IFRS18 Adjustments for increase (decrease) in other operating payables to reconcile operating profit (loss) to net cash flow from (used in) operating activities. [Refer: Operating profit (loss), operating] ifrs-full AdjustmentsForIncreaseDecreaseInRepurcha seAgreementsAndCashCollateralOnSecurities Lent Monetary duration, debit label Adjustments for increase (decrease) in repurchase agreements and cash collateral on securities lent IAS 7.20 Common practice

documentation
Adjustments for increase (decrease) in repurchase agreements and cash collateral on securities lent to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Repurchase agreements and cash collateral on securities lent; Profit (loss)] ifrs-full AdjustmentsForIncreaseDecreaseInTradeAcc ountPayable Monetary duration, debit label Adjustments for increase (decrease) in trade accounts payable IAS 7.20 a Common practice documentation IAS1 Adjustments for increase (decrease) in trade accounts payable to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] documentation IFRS18 Adjustments for increase (decrease) in trade accounts payable to reconcile operating profit (loss) to net cash flow from (used in) operating activities. [Refer: Operating profit (loss), operating] ifrs-full AdjustmentsForIncreaseDecreaseInTradeAnd OtherPayables Monetary duration, debit label Adjustments for increase (decrease) in trade and other payables IAS 7.20 Common practice documentation Adjustments for increase (decrease) in trade and other payables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer:
Trade and other payables; Profit (loss)]

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

documentation IAS1
Adjustments for losses (gains) on disposal of non￾current assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer:
Non-current assets; Profit (loss)] documentation IFRS18 Adjustments for losses (gains) on disposal of non￾current assets to reconcile operating profit (loss) to net cash flow from (used in) operating activities. [Refer: Non-current assets; Operating profit (loss), operating] ifrs-full AdjustmentsForProvisions Monetary duration, debit label Adjustments for provisions IAS 7.20 b Common practice documentation IAS1 Adjustments for provisions to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Provisions; Profit (loss)] documentation IFRS18 Adjustments for provisions to reconcile operating profit (loss) to net cash flow from (used in) operating activities. [Refer: Provisions; Operating profit (loss), operating] ifrs-full AdjustmentsForReconcileProfitLoss Monetary duration, debit label IAS1 Adjustments to reconcile profit (loss) IAS 7.20 Disclosure totalLabel IAS1 Total adjustments to reconcile profit (loss) label IFRS18 Adjustments to reconcile operating profit (loss) totalLabel IFRS18 Total adjustments to reconcile operating profit (loss)

documentation IAS1
Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer:
Profit (loss)] documentation IFRS18 Adjustments to reconcile operating profit (loss) to net cash flow from (used in) operating activities. [Refer: Operating profit (loss), operating] ifrs-full AdjustmentsForReconcileProfitLossAbstract label IAS1 Adjustments to reconcile profit (loss) [abstract] label IFRS18 Adjustments to reconcile operating profit (loss) [abstract] ifrs-full AdjustmentsForSharebasedPayments Monetary duration, debit label Adjustments for share-based payments IAS 7.20 b Common practice documentation IAS1 Adjustments for share-based payments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] documentation IFRS18 Adjustments for share-based payments to reconcile operating profit (loss) to net cash flow from (used in) operating activities. [Refer:
Operating profit (loss), operating] ifrs-full AdjustmentsForUndistributedProfitsOfAssocia tes (Monetary) duration, credit label IAS1 Adjustments for undistributed profits of associates IAS 7.20 b Common practice negatedLabel IAS1 Adjustments for undistributed profits of associates

documentation
Adjustments for undistributed profits of associates to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Total for all associates [member]; Profit (loss)] ifrs-full AdjustmentsForUndistributedProfitsOfInvestm entsAccountedForUsingEquityMethod Monetary duration, credit label IAS1 Adjustments for undistributed profits of investments accounted for using equity method IAS 7.20 Common practice documentation Adjustments for undistributed profits of investments accounted for using the equity method to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Investments accounted for using equity method; Profit (loss)] ifrs-full AdjustmentsForUnrealisedForeignExchangeL ossesGains Monetary duration, debit label Adjustments for unrealised foreign exchange losses (gains) IAS 7.20 b Common practice, IAS 7 - A Statement of cash flows for an entity other than a financial institution Example documentation IAS1 Adjustments for unrealised foreign exchange losses (gains) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer:
Profit (loss)] documentation IFRS18 Adjustments for unrealised foreign exchange losses (gains) to reconcile operating profit (loss) to net cash flow from (used in) operating activities. [Refer: Operating profit (loss), operating]

ifrs-full
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 Monetary duration, debit label IAS1 Adjustments to reconcile profit (loss) other than changes in working capital IAS 7.20 Common practice label IFRS18 Adjustments to reconcile operating profit (loss) other than changes in working capital documentation Adjustments, other than changes in working capital, to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] ifrs-full 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 Monetary instant, debit label Aggregate adjustment to carrying amounts of investments reported under previous GAAP IFRS 1.31 c Disclosure

documentation IAS1
The amount of aggregate adjustments to the carrying amounts reported under previous GAAP of investments in subsidiaries, joint ventures or associates in the entity's first IFRS financial statements. [Refer: Total for all associates [member]; Carrying amount [member]; Total for all joint ventures [member]; Previous GAAP [member]; Total for all subsidiaries [member]; Investments in subsidiaries, joint ventures and associates reported in separate financial statements; IFRSs [member]]

documentation
IFRS18
The amount of aggregate adjustments to the carrying amounts reported under previous GAAP of investments in subsidiaries, joint ventures or associates in the entity's first IFRS Accounting Standard financial statements. [Refer: Total for all associates [member]; Carrying amount [member]; Total for all joint ventures [member]; Previous GAAP [member]; Total for all subsidiaries [member]; Investments in subsidiaries, joint ventures and associates reported in separate financial statements; IFRSs [member]] ifrs-full 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 33.70 a Example, IAS 33 - Example 12 Calculation and presentation of basic and 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)] diluted earnings per share (comprehensive example) Example ifrs-full AdministrationCostsNotReflectedInReturnOnP lanAssetsDefinedBenefitPlans Monetary duration, debit label IAS1 Administration costs not reflected in return on plan assets, defined benefit plans IAS 19.135 b Common practice label IFRS18 Administration costs not reflected in return on plan assets, defined benefit plans, operating

documentation IAS1
The amount of administration costs in the current period related to defined benefit plans that are not reflected in the return on plan assets. [Refer:
Administrative expenses; Post-employment benefit expense in profit or loss, defined benefit plans] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from administration costs not reflected in return on plan assets; Return on plan assets excluding interest income or expense, net of tax, defined benefit plans; Return on plan assets excluding interest income or expense, before tax, defined benefit plans]

documentation
IFRS18
The amount of administration costs in the current period related to defined benefit plans that are not reflected in the return on plan assets, in the operating category in the statement of profit or loss. [Refer: Administrative expenses, operating; Post-employment benefit expense in profit or loss, defined benefit plans, operating] [Contrast:
Increase (decrease) in net defined benefit liability (asset) resulting from administration costs not reflected in return on plan assets; Return on plan assets excluding interest income or expense, net of tax, defined benefit plans; Return on plan assets excluding interest income or expense, before tax, defined benefit plans] ifrs-full AdministrativeExpense (Monetary) duration, debit label IAS1 Administrative expenses IAS 1 IAS 26.35 b (vi) Disclosur e, , Expiry date 2027-01- 01 IAS 1.103 Example, Expiry date 2027-01- 01 IAS 1.99 Disclosure IFRS18 IAS 26.35 b (vi) Disclosur e, Effective 2027-01- 01 IFRS 18.78 Disclosur e negatedLabel IAS1 Administrative expenses label IFRS18 Administrative expenses, operating negatedLabel IFRS18 Administrative expenses, operating documentation IAS1 The amount of expenses that the entity classifies as being administrative.

documentation
IFRS18
The amount of expenses that the entity classifies as being administrative, in the operating category in the statement of profit or loss. ifrs-full Advances Monetary instant, credit label Advances received, representing contract liabilities for performance obligations satisfied at point in time IAS 1 Expiry date 2027-01- 01 IAS 1.55 Common practice, Expiry date 2027-01- 01 IAS 1.78 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice, Effective 2027- 01 IFRS 18.B111 Comm on practice documentation The amount of advances received representing contract liabilities for performance obligations satisfied at a point in time. [Refer: Contract liabilities; Performance obligations satisfied at point in time [member]] ifrs-full AdvertisingExpense Monetary duration, debit label IAS1 Advertising expense IAS 1 Expiry date 2027-01- 01 IAS 1.112 c Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice, Effective 2027- 01 IFRS 18.113 c Comm on practice label IFRS18 Advertising expense, operating documentation IAS1 The amount of expense arising from advertising. documentation IFRS18 The amount of expense arising from advertising, in the operating category in the statement of profit or loss. ifrs-full 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 Monetary instant label Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss IFRS 7.28 b Disclosure, Effective 2027-01- 01 IFRS 19.64 b Disclos ure periodStartLabel Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss at beginning of period periodEndLabel Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss at end of period

documentation
The aggregate difference between the fair value at initial recognition and the transaction price for financial instruments that is yet to be recognised in profit or loss. [Refer: Classes of financial instruments [domain]] ifrs-full 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, Effective 2027-01- 01 IFRS 19.255 Disclosu re documentation This member stands for the aggregate of cash￾generating units for which the amount of goodwill or intangible assets with indefinite useful lives is not significant. [Refer: Total for all cash-generating units [member]; Goodwill; Intangible assets other than goodwill] ifrs-full AggregateOfFairValuesMember Member [default] label Aggregate of fair values [member] IFRS 1.30 a Disclosure documentation This member stands for the aggregate of fair values. It also represents the standard value for the 'Fair value as deemed cost' axis if no other member is used. ifrs-full AgriculturalProduceByGroupAxis Axis label Agricultural produce by group [axis] IAS 41.46 b (ii) Common practice documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full AgriculturalProduceByGroupDomain Domain [default] label Agricultural produce by group [domain] IAS 41.46 b (ii) Common practice

documentation
This member stands for all agricultural produce when disaggregated by group. It also represents the standard value for the 'Agricultural produce by group' axis if no other member is used. [Refer:
Current agricultural produce] ifrs-full Aircraft Monetary instant, debit label Aircraft IAS 16.37 e Example documentation The amount of property, plant and equipment representing aircraft used in the entity's operations. ifrs-full AircraftMember Member label Aircraft [member] IAS 16.37 e Example documentation This member stands for a class of property, plant and equipment representing aircraft used in entity's operations. [Refer: Property, plant and equipment] ifrs-full AirportLandingRightsMember Member label Airport landing rights [member] IAS 38.119 Common practice documentation This member stands for airport landing rights. ifrs-full AllOtherSegmentsMember Member label All other segments [member] IFRS 15.115 Disclosure, IFRS 8.16 Disclosure, Effective 2027-01- 01 IFRS 19.104 Disclosu re documentation This member stands for business activities and operating segments that are not reportable. ifrs-full AllowanceAccountForCreditLossesOfFinancia lAssets Monetary instant, credit label Allowance account for credit losses of financial assets Expired 2023-01- 01 IFRS 7.16 Disclosure commentaryGuidance This element should be used to tag non-restated comparative information only.

periodStartLabel Allowance account for credit losses of financial assets at beginning of period periodEndLabel Allowance account for credit losses of financial assets at end of period documentation The amount of an allowance account used to record impairments to financial assets due to credit losses. [Refer: Financial assets] ifrs-full AllowanceForCreditLossesMember Member label Allowance for credit losses [member] IAS 12.81 g Common practice documentation This member stands for an allowance account used to record impairments to financial assets due to credit losses. ifrs-full AllReconcilingItemsMember Member label IFRS18 All reconciling items [member] Effective 2027-01- 01 IFRS 19.144 c Disclos ure, Effective 2027-01- 01 IFRS 18.123 c Disclos ure commentaryGuidance IFRS18 This member should be used only to tag amounts representing the 'total of all reconciling items’ for a given MPM. It should NOT be used to tag (an) individual reconciling item(s). (An) extension(s) should be created for (an) individual reconciling item(s) under this member. documentation IFRS18 This member stands for the total of all reconciling items in reconciliation of management-defined performance measure. ifrs-full AllTypesOfDepositaryReceiptsMember Member label All types of depositary receipts [member] IAS 1 Expiry date 2027-01-

documentation This member stands for all types of depositary receipts. 01 IAS 1.112 c Common practice IFRS18 Effective 2027-01- 01 IFRS 18.113 c Comm on practice ifrs-full AmendmentsToTheClassificationAndMeasure mentOfFinancialInstrumentsApplyingOnlyAme ndmentsToApplicationGuidanceToSectionOn ClassificationOfFinancialAssetsMember Member label Amendments to the Classification and Measurement of Financial Instruments, applying only amendments to Application Guidance to
section on classification of financial assets
[member]
IAS 1
Expiry date 2026-01-
01 IFRS 7.44LL Disclosu re, Expiry date 2026-01- 01 IFRS 9.7.1.13 b Discl osure IFRS18 Expiry date 2026-01- 01 IFRS 9.7.1.13 b Discl osure, Expiry date 2026- 01 IFRS 7.44LL Disclosu re documentation This member stands for Amendments to the Classification and Measurement of Financial Instruments (Amendments to IFRS 9 and IFRS 7) issued in May 2024, if an entity applies only the amendments to Application Guidance to Section
4.1 of IFRS 9 (Classification of financial assets).
ifrs-full AmendmentsToTheClassificationAndMeasure mentOfFinancialInstrumentsMember Member label Amendments to the Classification and Measurement of Financial Instruments [member] IAS 1 Expiry date 2026-01- 01 IFRS 7.44LL Disclosu re, Expiry date 2026-01- 01 IFRS 9.7.1.13 a Discl osure IFRS18 Expiry date 2026-01- 01 IFRS 9.7.1.13 a Discl osure, Expiry date 2026- 01 IFRS 7.44LL Disclosu re documentation This member stands for Amendments to the Classification and Measurement of Financial Instruments (Amendments to IFRS 9 and IFRS 7) issued in May 2024.

ifrs-full Amortisation Monetary duration, deb it label IFRS18 Amortisation Effective 2027-01- 01 IFRS 19.133 a (ii) Dis closure, Effective 2027- 01 IFRS 18.83 a (ii) Discl osure documentation IFRS18 The amount of amortisation, comprising the amount required to be disclosed by paragraph 118(e)(vi) of IAS 38 Intangible Assets. ifrs-full AmortisationAssetsRecognisedFromCostsInc urredToObtainOrFulfilContractsWithCustomer s Monetary duration, debit label IAS1 Amortisation, assets recognised from costs incurred to obtain or fulfil contracts with customers IFRS 15.128 b Disclosur e, Effective 2027-01- 01 IFRS 19.113 b Disclo sure label IFRS18 Amortisation, assets recognised from costs incurred to obtain or fulfil contracts with customers, operating documentation IAS1 The amount of amortisation for assets recognised from the costs incurred to obtain or fulfil contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers; Amortisation expense] documentation IFRS18 The amount of amortisation for assets recognised from the costs incurred to obtain or fulfil contracts with customers, in the operating category in the statement of profit or loss. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers; Amortisation expense, operating]

ifrs-full AmortisationExpense Monetary duration, debit label IAS1 Amortisation expense IAS 1 Expiry date 2027-01- 01 IAS 1.112 c Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice label IFRS18 Amortisation expense, operating documentation IAS1 The amount of amortisation expense. Amortisation is the systematic allocation of depreciable amounts of intangible assets over their useful lives. documentation IFRS18 The amount of amortisation expense, in the operating category in the statement of profit or loss. Amortisation is the systematic allocation of depreciable amounts of intangible assets over their useful lives. ifrs-full AmortisationIntangibleAssetsOtherThanGood will (Monetary) duration label Amortisation, intangible assets other than goodwill IAS 38.118 e (vi) Disclos ure, Effective 2027-01-

commentaryGuidance
Do not use this line-item element for the statement of profit or loss. This element is used only to tag information in the notes. If no suitable element is included in the IFRS Accounting Taxonomy, an extension element needs to be created. The label of that extension element should reflect the category of the element in its label. A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] 01 IFRS 19.263 e (vi) Dis closure

negatedLabel Amortisation, intangible assets other than goodwill documentation The amount of amortisation of intangible assets other than goodwill. [Refer: Depreciation and amortisation expense; Intangible assets other than goodwill] ifrs-full AmortisationMember Member label IFRS18 Amortisation [member] Effective 2027-01- 01 IFRS 18.83 b (i) Discl osure, Effective 2027-01- 01 IFRS 19.133 b (i) Disc losure documentation IFRS18 This members stands for the total of the amortisation, comprising the amount required to be disclosed by paragraph 118(e)(vi) of IAS 38 Intangible Assets. ifrs-full AmortisationMethodIntangibleAssetsOtherTha nGoodwill Text label Amortisation method, intangible assets other than goodwill IAS 38.118 b Disclosure, Effective 2027-01- 01 IFRS 19.263 b Disclo sure 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, Effective 2027-01-

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. 01 IFRS 19.263 b Disclo sure documentation Indicates which amortisation method is used for intangible assets other than goodwill with finite useful lives. ifrs-full AmortisationRateIntangibleAssetsOtherThan Goodwill Percent duration label Amortisation rate, intangible assets other than goodwill IAS 38.118 a Disclosure, Effective 2027-01- 01 IFRS 19.263 a Disclo sure documentation The amortisation rate used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill] ifrs-full AmountAndClassificationNotDisclosedBecaus eOfImpracticabilityForItemsForWhichClassific ationHasChangedBecauseOfChangedAssess mentOfSpecifiedMainBusinessActivities True/False label IFRS18 Amount and classification not disclosed because of impracticability for items for which classification has changed because of changed assessment of specified main business activity(ies) Effective 2027-01- 01 IFRS 19.132 c (ii) Dis closure, Effective 2027- 01 IFRS 18.51 c (ii) Discl osure

documentation
IFRS18
Indicates (true false) whether the entity does not disclose the information about (i) the amount and classification of items of income and expense before and after the change in assessment of whether it invests in assets or provides financing to customers as a main business activity in the current period and (ii) the amount and classification in the prior period for the items for which the classification has changed, because of the changed assessment, because it is impracticable to do so. ifrs-full AmountByWhichFinancialAssetsRelatedCredit DerivativesOrSimilarInstrumentsMitigateMaxi mumExposureToCreditRisk Monetary instant label Amount by which credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss mitigate maximum exposure to credit risk IFRS 7.9 b Disclosure

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

documentation
The amount by which credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss mitigate maximum exposure to credit risk. [Refer:
Loans and receivables; Credit risk [member]; Derivatives [member]; Maximum exposure to credit risk; Financial assets] ifrs-full AmountByWhichLoansOrReceivablesRelated CreditDerivativesOrSimilarInstrumentsMitigate MaximumExposureToCreditRisk Monetary instant label Amount by which credit derivatives or similar instruments related to loans or receivables mitigate maximum exposure to credit risk Expired 2023-01- 01 IFRS 7.9 b Disclosure commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The amount by which credit derivatives or similar instruments related to loans or receivables mitigate maximum exposure to credit risk. [Refer: Loans and receivables; Credit risk [member]; Maximum exposure to credit risk; Derivatives [member]] ifrs-full AmountByWhichRegulatoryDeferralAccountCr editBalanceHasBeenReducedBecauseItIsNoL ongerFullyReversible Monetary instant, debit label Amount by which regulatory deferral account credit balance has been reduced because it is no longer fully reversible IFRS 14.36 Disclosure, Effective 2027-01- 01 IFRS 19.102 Disclosu re

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 Monetary instant, credit label Amount by which regulatory deferral account debit balance has been reduced because it is no longer fully recoverable IFRS 14.36 Disclosure, Effective 2027-01- 01 IFRS 19.102 Disclosu re 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 Monetary 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 Monetary duration, debit label IAS1 Amount incurred by entity for provision of key management personnel services provided by separate management entity IAS 24.18A Disclosure, Effective 2027-01- 01 IFRS 19.229 Disclosu re label IFRS18 Amount incurred by entity for provision of key management personnel services provided by separate management entity, operating documentation IAS1 The amount incurred by the entity for provision of key management personnel services that are provided by a separate management entity. [Refer:
Key management personnel of entity or parent [member]; Separate management entities [domain]]

documentation
IFRS18
The amount incurred by the entity for provision of key management personnel services that are provided by a separate management entity, in the operating category in the statement of profit or loss. [Refer: Key management personnel of entity or parent [member]; Separate management entities [domain]] ifrs-full AmountOfReclassificationsOrChangesInPrese ntation Monetary duration label IAS1 Amount of reclassifications or changes in presentation IAS 1 Effective 2027-01- 01 IFRS 19.B6 b Disclos ure, Expiry date 2027-01- 01 IAS 1.41 b Disclosure IFRS18 Effective 2027-01- 01 IFRS 18.33 b Disclos ure, Effective 2027-01- 01 IFRS 19.129 b Disclo sure label IFRS18 Amount of reclassifications or changes in presentation or disclosure documentation IAS1 The amount that is reclassified when the entity changes classification or presentation in its financial statements. documentation IFRS18 The amount that is reclassified when the entity changes classification, presentation or disclosure in its financial statements. ifrs-full AmountPresentedInOtherComprehensiveInco meRealisedAtDerecognition Monetary duration label Amount presented in other comprehensive income realised at derecognition of financial liability IFRS 7.10 d Disclosure

documentation
The amount presented in other comprehensive income that was realised at derecognition of financial liabilities designated at fair value through profit or loss. [Refer: Other comprehensive income] ifrs-full AmountRecognisedInOtherComprehensiveInc omeAndAccumulatedInEquityRelatingToNonc urrentAssetsOrDisposalGroupsHeldForSale Monetary instant, credit label Amount recognised in other comprehensive income and accumulated in equity relating to non￾current assets or disposal groups held for sale IFRS 5.38 Disclosure, IFRS 5 - Example 12 Example documentation The amount recognised in other comprehensive income and accumulated in equity, relating to non￾current assets or disposal groups held for sale. [Refer: Non-current assets or disposal groups classified as held for sale; Other reserves; Other comprehensive income; Disposal groups classified as held for sale [member]] ifrs-full 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 5.38 Disclosure, IFRS 5 - Example 12 Example

documentation
This member stands for a component of equity resulting from amounts that are recognised in other comprehensive income and accumulated in equity that relate to non-current assets or disposal groups held for sale. [Refer: Non-current assets or disposal groups classified as held for sale; Other comprehensive income] ifrs-full AmountRecognisedInProfitOrLossForReportin gPeriodToReflectChangesInLeasePaymentsT hatAriseFromRentConcessionsOccurringAsDi rectConsequenceOfCovid19PandemicToWhic hLesseeAppliedPracticalExpedientInParagrap h46AOfIFRS16 Monetary duration, credit label IAS1 Amount recognised in profit or loss for reporting period to reflect changes in lease payments that arise from rent concessions occurring as direct consequence of covid-19 pandemic to which lessee applied practical expedient in paragraph 46A of IFRS 16 IFRS 16.60A b Disclosur e commentaryGuidance A positive XBRL value should be used to indicate when the amount represents a change that reduces the lease payments. label IFRS18 Amount recognised in profit or loss for reporting period to reflect changes in lease payments that arise from rent concessions occurring as direct consequence of covid-19 pandemic to which lessee applied practical expedient in paragraph 46A of IFRS 16, operating

documentation IAS1
The amount recognised in profit or loss for the reporting period to reflect changes in lease payments that arise from rent concessions occurring as a direct consequence of the covid-19 pandemic, to which the lessee has applied the practical expedient in paragraph 46A of IFRS 16. documentation IFRS18 The amount recognised in profit or loss for the reporting period to reflect changes in lease payments that arise from rent concessions occurring as a direct consequence of the covid-19 pandemic, to which the lessee has applied the practical expedient in paragraph 46A of IFRS 16, in the operating category in the statement of profit or loss. ifrs-full 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 Monetary 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 Monetary instant, credit label Amounts payable, related party transactions IAS 24.18 b Disclosure, IAS 24.20 Disclosure, Effective 2027-01- 01 IFRS 19.230 b Disclo sure documentation The amounts payable resulting from related party transactions. [Refer: Total for all related parties [member]] ifrs-full AmountsPayableToTransfereeInRespectOfTr ansferredAssets Monetary instant, credit label Other amounts payable to transferee in respect of transferred assets IFRS 7.42E d Disclosure

documentation
The amounts payable to the transferee in respect of transferred financial assets other than the undiscounted cash outflows that would or may be required to repurchase derecognised financial assets (for example, the strike price in an option agreement). [Refer: Financial assets] ifrs-full AmountsPresentedInFinancialStatementsAre NotEntirelyComparable True/False label Amounts presented in financial statements are not entirely comparable IAS 1 Expiry date 2027-01- 01 IAS 1.36 b Disclosure IFRS18 Effective 2027-01- 01 IFRS 18.28 b Disclos ure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates (true false) whether the amounts presented in the financial statements are not entirely comparable when an entity changes the end of its reporting period and presents financial statements for a period longer or shorter than one year. ifrs-full AmountsReceivableRelatedPartyTransactions Monetary instant, debit label Amounts receivable, related party transactions IAS 24.18 b Disclosure, IAS 24.20 Disclosure,

documentation
The amounts receivable resulting from related party transactions. [Refer: Total for all related parties [member]] Effective 2027-01- 01 IFRS 19.230 b Disclo sure 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 Monetary duration label Amounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination IFRS 3.B64 l (iii) 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 e commentaryGuidance This element should be used to tag non-restated comparative information only. negatedLabel Amounts removed from equity and included in carrying amount of non-financial asset (liability) whose acquisition or incurrence was hedged highly probable forecast transaction, before tax documentation The amounts removed from equity and included in the initial cost or other carrying amount of a non￾financial asset (liability) whose acquisition or incurrence was a hedged, highly probable forecast transaction, before tax. [Refer: Carrying amount [member]]

ifrs-full
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, Effective 2027-01- 01 IFRS 19.191 b Examp le 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, Effective 2027-01- 01 IFRS 19.191 e Examp le documentation This member stands for announcing or commencing implementation of major restructuring. ifrs-full AnnualImprovementsToIFRSAccountingStand ardsVolume11Member Member label Annual Improvements to IFRS Accounting Standards-Volume 11 [member] IAS 1 Expiry date 2026-01- 01 IFRS 1.39AK Disclosu re, Expiry date 2026-01- 01 IAS 7.65 Disclosure, Expiry date 2026-01- 01 IFRS 10.C1E Disclos ure, Expiry date 2026-01- 01 IFRS 7.44NN Disclos ure, Expiry date 2026-01- 01 IFRS 9.7.1.14 Disclos ure IFRS18 Expiry date 2026-01- 01 IFRS 9.7.1.14 Disclos ure, Expiry date 2026-01- 01 IAS 7.65 Disclosure, Expiry date 2026-01- 01 IFRS 1.39AK Disclosu re, Expiry date 2026-01- 01 IFRS 10.C1E Disclos ure, Expiry date 2026-01- 01 IFRS 7.44NN Disclos ure documentation This member stands for Annual Improvements to IFRS Accounting Standards-Volume 11 issued in July 2024. ifrs-full AnnualImprovementsVolume11AmendmentsT oIAS7Member Member label Annual Improvements-Volume 11 Amendments to IAS 7 [member] Expiry date 2026-01- 01 IAS 7.65 Disclosure

documentation
This member stands for Amendments to IAS 7 issued as part of Annual Improvements to IFRS Accounting Standards-Volume 11 in July 2024. The subject of the amendment is Cost method. ifrs-full AnnualImprovementsVolume11AmendmentsT oIFRS10Member Member label Annual Improvements-Volume 11 Amendments to IFRS 10 [member] Expiry date 2026-01- 01 IFRS 10.C1E Disclos ure documentation This member stands for Amendments to IFRS 10 issued as part of Annual Improvements to IFRS Accounting Standards-Volume 11 in July 2024. The subject of the amendment is Determination of a 'de facto agent'. ifrs-full AnnualImprovementsVolume11AmendmentsT oIFRS1Member Member label Annual Improvements-Volume 11 Amendments to IFRS 1 [member] Expiry date 2026-01- 01 IFRS 1.39AK Disclosu re documentation This member stands for Amendments to IFRS 1 issued as part of Annual Improvements to IFRS Accounting Standards-Volume 11 in July 2024. The subject of the amendment is Hedge accounting by a first-time adopter. ifrs-full AnnualImprovementsVolume11AmendmentsT oIFRS7Member Member label Annual Improvements-Volume 11 Amendments to IFRS 7 [member] Expiry date 2026-01- 01 IFRS 7.44NN Disclos ure

documentation
This member stands for Amendments to IFRS 7 issued as part of Annual Improvements to IFRS Accounting Standards-Volume 11 in July 2024. The subject of the amendment is Gain or loss on derecognition. ifrs-full AnnualImprovementsVolume11AmendmentsT oIFRS9Member Member label Annual Improvements-Volume 11 Amendments to IFRS 9 [member] Expiry date 2026-01- 01 IFRS 9.7.1.14 Disclos ure documentation This member stands for Amendments to IFRS 9 issued as part of Annual Improvements to IFRS Accounting Standards-Volume 11 in July 2024. The subjects of the amendments are Derecognition of lease liabilities and Transaction price. ifrs-full ApplicableTaxRate Percent duration label Applicable tax rate IAS 12.81 c (ii) Disclosur e, Effective 2027-01- 01 IFRS 19.194 c (ii) Dis closure documentation The applicable income tax rate. ifrs-full AreaOfLandUsedForAgriculture Area label Area of land used for agriculture IAS 41.46 b (i) Common practice documentation The area of land used for agriculture by the entity. ifrs-full AssetbackedDebtInstrumentsHeld Monetary instant, debit label Asset-backed debt instruments held IAS 1 Expiry date 2027-01- 01 IAS 1.112 c Common practice IFRS18 Effective 2027-01- 01 IFRS 18.113 c Comm on 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 Monetary instant, debit label Asset-backed securities, amount contributed to fair value of plan assets IAS 19.142 g Example documentation The amount securities that are backed by underlying assets contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] ifrs-full AssetbackedSecuritiesPercentageContributed ToFairValueOfPlanAssets Percent instant label Asset-backed securities, percentage contributed to fair value of plan assets IAS 19.142 g Common practice documentation The percentage securities that are backed by underlying assets contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] [Contrast: Asset-backed securities, amount contributed to fair value of plan assets] ifrs-full AssetRecognisedForExpectedReimbursement ContingentLiabilitiesInBusinessCombination Monetary instant, debit label Asset recognised for expected reimbursement, contingent liabilities in business combination IFRS 3.B64 j Disclosure, IFRS 3.B67 c Disclosure

documentation
The amount of assets that have been recognised for the expected reimbursement of contingent liabilities recognised in a business combination. [Refer: Classes of contingent liabilities [domain]; Expected reimbursement, contingent liabilities in business combination; Total for all business combinations [member]] ifrs-full AssetRecognisedForExpectedReimbursement OtherProvisions Monetary instant, debit label Asset recognised for expected reimbursement, other provisions IAS 37.85 c Disclosure, Effective 2027-01- 01 IFRS 19.258 c Disclos ure documentation The amount of assets that have been recognised for the expected reimbursement of other provisions. [Refer: Expected reimbursement, other provisions; Other provisions] ifrs-full Assets Monetary instant, debit label Assets IAS 1 IFRS 13.93 a Disclosure, IFRS 13.93 b Disclosure, IFRS 13.93 e Disclosure, IFRS 8.23 Disclosure, IFRS 8.28 c Disclosure, Effective 2027-01- 01 IFRS 19.95 a Disclos ure, Effective 2027-01- 01 IFRS 19.95 b Disclos ure, Expiry date 2027-01- 01 IAS 1.55 Disclosure IFRS18 IFRS 13.93 a Disclosure, IFRS 13.93 b Disclosure, IFRS 13.93 e Disclosure, periodStartLabel Assets at beginning of period periodEndLabel Assets at end of period totalLabel Total assets documentation The amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits.

IFRS 8.23 Disclosure,
IFRS 8.28 c Disclosure, ,
Effective 2027-01-
01 IFRS 18.24 Disclosur e, Effective 2027-01- 01 IFRS 19.95 a Disclos ure, Effective 2027-01- 01 IFRS 19.95 b Disclos ure 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, Effective 2027-01- 01 IFRS 19.264 c (iii) Dis closure 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]

documentation
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. IAS 1 Expiry date 2027-01- 01 IAS 1.125 Disclosure, Effective 2027-01- 01 IFRS 19.223 c Disclos ure, Effective 2027-01- 01 IFRS 19.B15 Disclosu re, IAS 21.A19 c Disclosure IFRS18 Effective 2027-01- 01 IFRS 19.223 c Disclos ure, Effective 2027-01- 01 IAS 8.31A Disclosure, Effective 2027-01- 01 IFRS 19.182 Disclosu re, IAS 21.A19 c Disclosure 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]

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] IAS 1 Effective 2027-01- 01 IFRS 19.B15 Disclosu re, Effective 2027-01- 01 IFRS 19.223 c Disclos ure, Expiry date 2027-01- 01 IAS 1.125 Disclosure, IAS 21.A19 c Disclosure IFRS18 Effective 2027-01- 01 IFRS 19.182 Disclosu re, Effective 2027-01- 01 IAS 8.31A Disclosure, Effective 2027-01- 01 IFRS 19.223 c Disclos ure, IAS 21.A19 c Disclosure 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 Monetary instant, debit label Assets and regulatory deferral account debit balances IFRS 14.21 Disclosure

documentation
The amount of assets and regulatory deferral account debit balances. [Refer: Assets; Regulatory deferral account debit balances] ifrs-full AssetsArisingFromExplorationForAndEvaluati onOfMineralResources Monetary instant, debit label Assets arising from exploration for and evaluation of mineral resources IFRS 6.24 b Disclosure documentation The amount of assets arising from the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource. ifrs-full AssetsForInsuranceAcquisitionCashFlows Monetary duration, debit label Assets for insurance acquisition cash flows IFRS 17.105A Disclosure , IFRS 17.109A Disclosure periodStartLabel Assets for insurance acquisition cash flows at beginning of period periodEndLabel Assets for insurance acquisition cash flows at end of period

documentation IAS1
The amount of insurance acquisition cash flows that are assets, recognised for insurance acquisition cash flows paid (or insurance acquisition cash flows for which a liability has been recognised applying another IFRS Standard) before the related group of insurance contracts is recognised. Insurance acquisition cash flows are cash flows arising from the costs of selling, underwriting and starting a group of insurance contracts (issued or expected to be issued) that are directly attributable to the portfolio of insurance contracts to which the group belongs. Such cash flows include cash flows that are not directly attributable to individual contracts or groups of insurance contracts within the portfolio. [Refer:
Assets; Insurance contracts [domain]]

documentation
IFRS18
The amount of insurance acquisition cash flows that are assets, recognised for insurance acquisition cash flows paid (or insurance acquisition cash flows for which a liability has been recognised applying another IFRS Accounting Standard) before the related group of insurance contracts is recognised. Insurance acquisition cash flows are cash flows arising from the costs of selling, underwriting and starting a group of insurance contracts (issued or expected to be issued) that are directly attributable to the portfolio of insurance contracts to which the group belongs. Such cash flows include cash flows that are not directly attributable to individual contracts or groups of insurance contracts within the portfolio. [Refer: Assets; Insurance contracts [domain]] ifrs-full AssetsHeldAsCollateralPermittedToBeSoldOr RepledgedAtFairValue Monetary instant, debit label Collateral held permitted to be sold or repledged in absence of default by owner of collateral, at fair value IFRS 7.15 a Disclosure

documentation
The fair value of collateral held that is permitted to be sold or repledged in the absence of default by the owner of the collateral. [Refer: At fair value [member]] ifrs-full AssetsHeldToHedgeLiabilitiesArisingFromFin ancingActivitiesMember Member label Assets held to hedge liabilities arising from financing activities [member] IAS 7.44C Example, IAS 7 - C Reconciliation of liabilities arising from financing documentation activities Example This member stands for assets held to hedge liabilities arising from financing activities. [Refer:
Assets; Liabilities arising from financing activities] ifrs-full AssetsLessCurrentLiabilities Monetary instant, debit label Assets less current liabilities IAS 1 Expiry date 2027-01- 01 IAS 1.55 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice netLabel Assets less current liabilities documentation The amount of assets less the amount of current liabilities. ifrs-full AssetsLessCurrentLiabilitiesAbstract label Assets less current liabilities [abstract] ifrs-full AssetsLiabilitiesOfBenefitPlan Monetary instant, credit label Assets (liabilities) of benefit plan IAS 26.35 a Disclosure periodStartLabel Net assets available for benefits at beginning of period periodEndLabel Net assets available for benefits at end of period documentation The amount of assets of a retirement benefit plan less liabilities other than the actuarial present value of promised retirement benefits.

ifrs-full AssetsObtained Monetary instant, debit label Assets obtained by taking possession of collateral or calling on other credit enhancements IFRS 7.38 a Disclosure documentation The amount of assets obtained by the entity taking possession of the collateral it holds as security or calling on other credit enhancements (for example, guarantees). [Refer: Guarantees [member]] ifrs-full AssetsOfBenefitPlan Monetary instant, debit label Assets of benefit plan IAS 26.35 a (i) Disclosur e documentation The amount of assets held by retirement benefit plans. [Refer: Defined benefit plans [domain]] ifrs-full AssetsOtherThanCashOrCashEquivalentsInS ubsidiaryOrBusinessesAcquiredOrDisposed2 Monetary duration, debit label Assets other than cash or cash equivalents in subsidiary or businesses acquired or disposed IAS 7.40 d Disclosure documentation The amount of assets, other than cash or cash equivalents, in subsidiaries or other businesses over which control is obtained or lost. [Refer: Total for all subsidiaries [member]] ifrs-full AssetsRecognisedFromCostsToObtainOrFulfil ContractsWithCustomers Monetary instant, debit label Assets recognised from costs to obtain or fulfil contracts with customers IFRS 15.128 a Disclosur e, Effective 2027-01-

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. 01 IFRS 19.113 a Disclo sure ifrs-full AssetsRecognisedInEntitysFinancialStatemen tsInRelationToStructuredEntities Monetary instant, debit label Assets recognised in entity's financial statements in relation to structured entities IFRS 12.29 a Disclosure documentation The amount of assets recognised in the entity's financial statements relating to its interests in structured entities. [Refer: Assets; Total for all unconsolidated structured entities [member]] ifrs-full AssetsSoldOrRepledgedAsCollateralAtFairVal ue Monetary instant, debit label Collateral sold or repledged in absence of default by owner of collateral, at fair value IFRS 7.15 b Disclosure documentation The fair value of collateral sold or repledged that was permitted to be sold or repledged in the absence of default by the owner of the collateral. [Refer: At fair value [member]]

ifrs-full AssetsThatEntityContinuesToRecognise Monetary instant, debit label Assets that entity continues to recognise IFRS 7.42D e Disclosure, Effective 2027-01- 01 IFRS 19.73 c Disclosu re documentation The amount of transferred financial assets that the entity continues to recognise in full. [Refer:
Financial assets] ifrs-full AssetsThatEntityContinuesToRecogniseToExt entOfContinuingInvolvement Monetary instant, debit label Assets that entity continues to recognise to extent of continuing involvement IFRS 7.42D f Disclosure documentation The amount of transferred financial assets that the entity continues to recognise to the extent of its continuing involvement. [Refer: Financial assets] ifrs-full AssetsToWhichSignificantRestrictionsApply Monetary instant, debit label Assets to which significant restrictions apply IFRS 12.13 c Disclosure documentation The amount in the consolidated financial statements of the assets of the group to which significant restrictions (for example, statutory, contractual and regulatory restrictions) apply on the entity's ability to access or use the assets. ifrs-full AssetsTransferredToStructuredEntitiesAtTime OfTransfer Monetary duration, credit label Assets transferred to structured entities, at time of transfer IFRS 12.27 c Disclosure documentation The amount, at the time of transfer, of all assets transferred to structured entities. [Refer: Total for all unconsolidated structured entities [member]]

ifrs-full AssetsWithSignificantRiskOfMaterialAdjustme ntsWithinNextFinancialYear Monetary instant, debit label Assets with significant risk of material adjustments within next financial year IAS 1 Effective 2027-01- 01 IFRS 19.B15 b Disclo sure, Expiry date 2027- 01 IAS 1.125 b Disclosur e IFRS18 Effective 2027-01- 01 IFRS 19.182 b Disclo sure, Effective 2027-01- 01 IAS 8.31A b Disclosur e 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 Monetary instant, credit label Associated liabilities that entity continues to recognise IFRS 7.42D e Disclosure, Effective 2027-01- 01 IFRS 19.73 c Disclosu re 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 Monetary instant, credit label Associated liabilities that entity continues to recognise to extent of continuing involvement IFRS 7.42D f Disclosure documentation The amount of liabilities associated with transferred financial assets that the entity continues to recognise to the extent of its continuing involvement. [Refer: Financial assets] ifrs-full AssociatesMember Member label Total for all associates [member] IAS 24.19 d Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 d Disclosure, Effective 2027-01- 01 IFRS 19.231 d Disclo sure, Effective 2027-01- 01 IFRS 19.75 c Disclosu re documentation This member stands for the entities over which the investor has significant influence.

ifrs-full AtCostMember Member label At cost [member] IAS 27.16 c Disclosure, IAS 27.17 c Disclosure, IAS 40.32A Disclosure, IAS 41.50 Disclosure, IAS 41.55 Disclosure, Effective 2027-01- 01 IFRS 19.238 b Disclo sure, Effective 2027-01- 01 IFRS 19.240 b Disclo sure, Effective 2027-01- 01 IFRS 19.273 Disclosu re documentation IAS1 This member stands for measurement based on cost. Cost is the amount of cash or cash equivalents paid or the fair value of the other consideration given to acquire an asset at the time of its acquisition or construction, or, when applicable, the amount attributed to that asset when initially recognised in accordance with the specific requirements of other IFRSs. documentation IFRS18 This member stands for measurement based on cost. Cost is the amount of cash or cash equivalents paid or the fair value of the other consideration given to acquire an asset at the time of its acquisition or construction, or, when applicable, the amount attributed to that asset when initially recognised in accordance with the specific requirements of other IFRS Accounting Standards. ifrs-full AtCostOrInAccordanceWithIFRS16WithinFair ValueModelMember Member label At cost or in accordance with IFRS 16 within fair value model [member] IAS 40.78 Disclosure, Effective 2027-01-

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]] 01 IFRS 19.270 Disclosu re 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, Effective 2027-01- 01 IFRS 19.273 Disclosu re, Effective 2027-01- 01 IFRS 19.88 a Disclos ure, Effective 2027-01- 01 IFRS 19.95 a Disclos ure 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 commentaryGuidance The element name and standard label of any extension member of this axis should be aligned with the element name and label of an equivalent IFRS Taxonomy line item when such a line item exists. The only difference is that the name and label of extension members include the term ‘member’ whereas the name and label of line items do not include this term. Expiry date 2027-01- 01 IAS 1.104 Common practice, Expiry date 2027-01- 01 IAS 1.112 c Common practice label IAS1 Attribution of expenses by nature to their function [axis]

documentation
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full AttributionOfExpensesByNatureToTheirFuncti onDomain Domain [default] label IAS1 Attribution of expenses by nature to their function [domain] Expiry date 2027-01- 01 IAS 1.104 Common practice, Expiry date 2027-01- 01 IAS 1.112 c Common practice documentation This member stands for the standard value of the ‘Attribution of expenses by nature to their function' axis if no other member is used. ifrs-full AuditorsRemuneration Monetary duration, debit label IAS1 Auditor's remuneration IAS 1 Expiry date 2027-01- 01 IAS 1.112 c Common practice IFRS18 Effective 2027-01- 01 IFRS 18.113 c Comm on practice, Effective 2027-01- 01 IFRS 18.24 Common practice totalLabel IAS1 Total auditor's remuneration label IFRS18 Auditor's remuneration, operating totalLabel IFRS18 Total auditor's remuneration, operating documentation IAS1 The amount of fees paid or payable to the entity's auditors. documentation IFRS18 The amount of fees paid or payable to the entity's auditors, in the operating category in the statement of profit or loss. ifrs-full AuditorsRemunerationAbstract label Auditor's remuneration [abstract] ifrs-full AuditorsRemunerationForAuditServices Monetary duration, debit label IAS1 Auditor's remuneration for audit services IAS 1 Expiry date 2027-01- 01 IAS 1.112 c Common practice label IFRS18 Auditor's remuneration for audit services, operating

documentation IAS1 The amount of fees paid or payable to the entity's auditors for auditing services. IFRS18 Effective 2027-01- 01 IFRS 18.113 c Comm on practice, Effective 2027-01- 01 IFRS 18.24 Common documentation practice IFRS18 The amount of fees paid or payable to the entity's auditors for auditing services, in the operating category in the statement of profit or loss. ifrs-full AuditorsRemunerationForOtherServices Monetary duration, debit label IAS1 Auditor's remuneration for other services IAS 1 Expiry date 2027-01- 01 IAS 1.112 c Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice, Effective 2027- 01 IFRS 18.113 c Comm on practice label IFRS18 Auditor's remuneration for other services, operating documentation IAS1 The amount of fees paid or payable to the entity's auditors for services that the entity does not separately disclose in the same statement or note. documentation IFRS18 The amount of fees paid or payable to the entity's auditors for services that the entity does not separately disclose in the same statement or note, in the operating category in the statement of profit or loss. ifrs-full AuditorsRemunerationForTaxServices Monetary duration, debit label IAS1 Auditor's remuneration for tax services IAS 1 Expiry date 2027-01- 01 IAS 1.112 c Common practice IFRS18 Effective 2027-01- 01 IFRS 18.113 c Comm on practice, Effective 2027-01- 01 IFRS 18.24 Common practice label IFRS18 Auditor's remuneration for tax services, operating documentation IAS1 The amount of fees paid or payable to the entity's auditors for tax services. documentation IFRS18 The amount of fees paid or payable to the entity's auditors for tax services, in the operating category in the statement of profit or loss.

ifrs-full AuthorisedCapitalCommitmentsButNotContra ctedFor Monetary instant, credit label Authorised capital commitments but not contracted for IAS 1 Expiry date 2027-01- 01 IAS 1.112 c Common practice IFRS18 Effective 2027-01- 01 IFRS 18.113 c Comm on practice documentation The amount of capital commitments that have been authorised by the entity, but for which the entity has not entered into a contract. [Refer:
Capital commitments] ifrs-full AvailableforsaleFinancialAssetsAbstract label Available-for-sale financial assets [abstract] ifrs-full AverageEffectiveTaxRate Percent duration label Average effective tax rate IAS 12.81 c (ii) Disclosur e, Effective 2027-01- 01 IFRS 19.194 c (ii) Dis closure totalLabel Total average effective tax rate documentation The tax expense (income) divided by the accounting profit. [Refer: Accounting profit] ifrs-full AverageForeignExchangeRate Decimal duration label Average foreign exchange rate IAS 1 Expiry date 2027-01- 01 IAS 1.112 c Common practice IFRS18 Effective 2027-01- 01 IFRS 18.113 c Comm on practice documentation The average exchange rate used by the entity. Exchange rate is the ratio of exchange for two currencies. ifrs-full AverageNumberOfEmployees Decimal duration label Average number of employees IAS 1 Expiry date 2027-01- 01 IAS 1.112 c Common practice IFRS18 Effective 2027-01- 01 IFRS 18.113 c Comm on practice documentation The average number of personnel employed by the entity during a period. ifrs-full AveragePriceOfHedgingInstrument Decimal instant label Average price of hedging instrument IFRS 7.23B b Disclosure documentation The average price of a hedging instrument. [Refer:
Hedging instruments [domain]]

ifrs-full AverageRateOfHedgingInstrument Percent instant label Average rate of hedging instrument IFRS 7.23B b Disclosure documentation The average rate of a hedging instrument. [Refer:
Hedging instruments [domain]] ifrs-full BalancesOnCurrentAccountsFromCustomers Monetary instant, credit label Balances on current accounts from customers IAS 1 Expiry date 2027-01- 01 IAS 1.112 c Common practice IFRS18 Effective 2027-01- 01 IFRS 18.113 c Comm on practice documentation The amount of balances in customers' current accounts held by the entity. ifrs-full BalancesOnDemandDepositsFromCustomers Monetary instant, credit label Balances on demand deposits from customers IAS 1 Expiry date 2027-01- 01 IAS 1.112 c Common practice IFRS18 Effective 2027-01- 01 IFRS 18.113 c Comm on practice documentation The amount of balances in customers' demand deposits held by the entity. ifrs-full BalancesOnOtherDepositsFromCustomers Monetary instant, credit label Balances on other deposits from customers IAS 1 Expiry date 2027-01- 01 IAS 1.112 c Common practice IFRS18 Effective 2027-01- 01 IFRS 18.113 c Comm on practice documentation The amount of balances in customers' deposit accounts held by the entity that the entity does not separately disclose in the same statement or note. ifrs-full BalancesOnTermDepositsFromCustomers Monetary instant, credit label Balances on term deposits from customers IAS 1 Expiry date 2027-01- 01 IAS 1.112 c Common practice IFRS18 Effective 2027-01- 01 IFRS 18.113 c Comm on practice documentation The amount of balances in customers' term deposits held by the entity. ifrs-full BalancesWithBanks Monetary instant, debit label Balances with banks IAS 7.45 Common practice documentation The amount of cash balances held at banks.

ifrs-full BankAcceptanceAssets Monetary instant, debit label Bank acceptance assets IAS 1 Expiry date 2027-01- 01 IAS 1.55 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice documentation The amount of bank acceptances recognised as assets. ifrs-full BankAcceptanceLiabilities Monetary instant, credit label Bank acceptance liabilities IAS 1 Expiry date 2027-01- 01 IAS 1.55 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice documentation The amount of bank acceptances recognised as liabilities. ifrs-full BankAndSimilarCharges Monetary duration, debit label IAS1 Bank and similar charges IAS 1 Expiry date 2027-01- 01 IAS 1.112 c Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice, Effective 2027- 01 IFRS 18.113 c Comm on practice label IFRS18 Bank and similar charges, operating documentation IAS1 The amount of bank and similar charges recognised by the entity as an expense. documentation IFRS18 The amount of bank and similar charges recognised by the entity as an expense, in the operating category in the statement of profit or loss. ifrs-full BankBalancesAtCentralBanksOtherThanMan datoryReserveDeposits Monetary instant, debit label Bank balances at central banks other than mandatory reserve deposits IAS 1 Expiry date 2027-01- 01 IAS 1.112 c Common practice IFRS18 Effective 2027-01- 01 IFRS 18.113 c Comm on practice documentation The amount of bank balances held at central banks other than mandatory reserve deposits. [Refer:
Mandatory reserve deposits at central banks] ifrs-full BankBorrowingsUndiscountedCashFlows Monetary instant, credit label Bank borrowings, undiscounted cash flows IFRS 7.B11D Example, IFRS 7.IG31A Example

documentation
The amount of contractual undiscounted cash flows in relation to bank borrowings. [Refer:
Borrowings] ifrs-full BankDebtInstrumentsHeld Monetary instant, debit label Bank debt instruments held IAS 1 Expiry date 2027-01- 01 IAS 1.112 c Common practice IFRS18 Effective 2027-01- 01 IFRS 18.113 c Comm on 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 Monetary instant, debit label Other banking arrangements, classified as cash equivalents IAS 7.45 Common practice documentation A classification of cash equivalents representing banking arrangements that the entity does not separately disclose in the same statement or note. [Refer: Cash equivalents] ifrs-full BankOverdraftsClassifiedAsCashEquivalents (Monetary) instant, credit label Bank overdrafts IAS 7.45 Common practice negatedLabel Bank overdrafts documentation The amount that has been withdrawn from an account in excess of existing cash balances. This is considered a short-term extension of credit by the bank. [Refer: Cash and cash equivalents] ifrs-full BasicEarningsLossPerInstrumentFromContin uingOperationsParticipatingEquityInstruments OtherThanOrdinaryShares Per share duration label Basic earnings (loss) per instrument from continuing operations, participating equity instruments other than ordinary shares IAS 33.A14 Common practice

documentation
Basic earnings (loss) per instrument from continuing operations for an equity instrument that participates in profit with ordinary shares according to a predetermined formula. [Refer: Basic earnings (loss) per instrument, participating equity instruments other than ordinary shares; Continuing operations, unless line item indicates otherwise [member]] ifrs-full BasicEarningsLossPerInstrumentFromDiscont inuedOperationsParticipatingEquityInstrument sOtherThanOrdinaryShares Per share duration label Basic earnings (loss) per instrument from discontinued operations, participating equity instruments other than ordinary shares IAS 33.A14 Common practice documentation Basic earnings (loss) per instrument from discontinued operations for an equity instrument that participates in profit with ordinary shares according to a predetermined formula. [Refer:
Basic earnings (loss) per instrument, participating equity instruments other than ordinary shares; Discontinued operations [member]] ifrs-full BasicEarningsLossPerInstrumentParticipating EquityInstrumentsOtherThanOrdinaryShares Per share duration label Basic earnings (loss) per instrument, participating equity instruments other than ordinary shares IAS 33.A14 Common practice

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

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

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

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

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

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

documentation IAS1
The description of the basis for attributing revenues from external customers to individual countries. [Refer: Revenue] documentation IFRS18 The description of the basis for attributing revenues from external customers to individual countries. [Refer: Revenue, operating] ifrs-full BearerBiologicalAssetsMember Member label Bearer biological assets [member] IAS 41.43 Example documentation This member stands for bearer biological assets. Bearer biological assets are those other than consumable biological assets. [Refer: Biological assets; Consumable biological assets [member]] ifrs-full BearerPlants Monetary instant, debit label Bearer plants IAS 16.37 i Example documentation The amount of property, plant and equipment representing bearer plants. Bearer plant is a living plant that (a) is used in the production or supply of agricultural produce; (b) is expected to bear produce for more than one period; and (c) has a remote likelihood of being sold as agricultural produce, except for incidental scrap sales. [Refer:
Property, plant and equipment] ifrs-full BearerPlantsMember Member label Bearer plants [member] IAS 16.37 i Example

documentation
This member stands for a class of property, plant and equipment representing bearer plants. Bearer plant is a living plant that (a) is used in the production or supply of agricultural produce; (b) is expected to bear produce for more than one period; and (c) has a remote likelihood of being sold as agricultural produce, except for incidental scrap sales. [Refer: Property, plant and equipment] ifrs-full BenefitsPaidOrPayable (Monetary) duration, debit label Benefits paid or payable IAS 26.35 b (v) Disclosur e negatedLabel Benefits paid or payable documentation The amount of benefits paid or payable for retirement benefit plans. ifrs-full BestEstimateAtAcquisitionDateOfContractual CashFlowsNotExpectedToBeCollectedForAcq uiredReceivables Monetary instant, debit label Best estimate at acquisition date of contractual cash flows not expected to be collected for acquired receivables IFRS 3.B64 h (iii) 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 Monetary instant, debit label Biological assets IAS 1 IAS 41.43 Example, IAS 41.50 Disclosure, Effective 2027-01- periodStartLabel Biological assets at beginning of period

periodEndLabel Biological assets at end of period 01 IFRS 19.273 Disclosu re, Expiry date 2027-01- 01 IAS 1.54 f Disclosure IFRS18 IAS 41.43 Example, IAS 41.50 Disclosure, , Effective 2027-01- 01 IFRS 18.103 h Disclo sure, Effective 2027-01- 01 IFRS 19.273 Disclosu re documentation The amount of living animals or plants recognised as assets. ifrs-full BiologicalAssetsAxis Axis label Biological assets [axis] IAS 41.50 Common practice documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full BiologicalAssetsByAgeAxis Axis label Biological assets by age [axis] IAS 41.43 Example documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full BiologicalAssetsByAgeDomain Domain [default] label Biological assets by age [domain] IAS 41.43 Example documentation This member stands for all biological assets when disaggregated by age. It also represents the standard value for the 'Biological assets by age' axis if no other member is used. [Refer: Biological assets] ifrs-full BiologicalAssetsByGroupAxis Axis label Biological assets by group [axis] IAS 41.41 Disclosure, Effective 2027-01-

documentation
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. 01 IFRS 19.272 Disclosu re ifrs-full BiologicalAssetsByGroupDomain Domain [default] label Biological assets by group [domain] IAS 41.41 Disclosure, Effective 2027-01- 01 IFRS 19.272 Disclosu re 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]

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. IAS 41.50 Common practice ifrs-full BiologicalAssetsPledgedAsSecurityForLiabiliti es Monetary instant, debit label Biological assets pledged as security for liabilities IAS 41.49 a Disclosure documentation The amount of biological assets pledged as security for liabilities. [Refer: Biological assets] ifrs-full BiologicalAssetsWhoseTitleIsRestricted Monetary instant, debit label Biological assets whose title is restricted IAS 41.49 a Disclosure documentation The amount of biological assets whose title is restricted. [Refer: Biological assets] ifrs-full BondsIssued Monetary instant, credit label Bonds issued IAS 1 Expiry date 2027-01- 01 IAS 1.112 c Common practice IFRS18 Effective 2027-01- 01 IFRS 18.113 c Comm on practice documentation The amount of bonds issued by the entity. ifrs-full BondsIssuedUndiscountedCashFlows Monetary instant, credit label Bonds issued, undiscounted cash flows IFRS 7.B11D Example, IFRS 7.IG31A Example documentation The amount of contractual undiscounted cash flows in relation to bonds issued. [Refer: Bonds issued] ifrs-full BorrowingCostsAbstract label Borrowing costs [abstract] ifrs-full BorrowingCostsCapitalised Monetary duration label Borrowing costs capitalised

commentaryGuidance
A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash￾generating unit, measurement input [member]; Financial forecast of profit (loss) for cash￾generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] IAS 23.26 a Disclosure, Effective 2027-01- 01 IFRS 19.225 a Disclo sure

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

commentaryGuidance
A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash￾generating unit, measurement input [member]; Financial forecast of profit (loss) for cash￾generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] IAS 1 Expiry date 2027-01- 01 IAS 1.112 c Common practice IFRS18 Effective 2027-01- 01 IFRS 18.113 c Comm on practice

totalLabel Total borrowing costs incurred documentation The amount of interest and other costs that an entity incurs in connection with the borrowing of funds. ifrs-full BorrowingCostsRecognisedAsExpense Monetary duration, debit label Borrowing costs recognised as expense IAS 1 Expiry date 2027-01- 01 IAS 1.112 c Common practice IFRS18 Effective 2027-01- 01 IFRS 18.113 c Comm on practice commentaryGuidance Do not use this line-item element for the statement of profit or loss. This element is used only to tag information in the notes. If no suitable element is included in the IFRS Accounting Taxonomy, an extension element needs to be created. The label of that extension element should reflect the category of the element in its label. documentation The amount of interest and other costs that an entity incurs in connection with the borrowing of funds that are recognised as an expense. ifrs-full Borrowings Monetary instant, credit label Borrowings IAS 1 Expiry date 2027-01- 01 IAS 1.55 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice totalLabel Total borrowings documentation The amount of outstanding funds that the entity is obligated to repay. ifrs-full BorrowingsAbstract label Borrowings [abstract] ifrs-full BorrowingsAdjustmentToInterestRateBasis Percent instant label Borrowings, adjustment to interest rate basis IFRS 7.7 Common practice

documentation
The adjustment to the basis (reference rate) used for calculation of the interest rate on borrowings. [Refer: Borrowings] ifrs-full BorrowingsByNameAxis Axis label Borrowings by name [axis] IFRS 7.7 Common practice documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full BorrowingsByNameDomain Domain [default] label Borrowings by name [domain] IFRS 7.7 Common practice documentation This member stands for all borrowings when disaggregated by name. It also represents the standard value for the 'Borrowings by name' axis if no other member is used. [Refer: Borrowings] ifrs-full BorrowingsByTypeAbstract label Borrowings, by type [abstract] ifrs-full BorrowingsInterestRate Percent instant label Borrowings, interest rate IFRS 7.7 Common practice documentation The interest rate on borrowings. [Refer:
Borrowings] ifrs-full BorrowingsInterestRateBasis Text label Borrowings, interest rate basis IFRS 7.7 Common practice documentation The basis (reference rate) used for calculation of the interest rate on borrowings. [Refer: Borrowings] ifrs-full BorrowingsMaturity Text label Borrowings, maturity IFRS 7.7 Common practice documentation The maturity of borrowings. [Refer: Borrowings]

ifrs-full BorrowingsOriginalCurrency Text label Borrowings, original currency IFRS 7.7 Common practice documentation The currency in which the borrowings are denominated. [Refer: Borrowings] ifrs-full BorrowingsRecognisedAsOfAcquisitionDate (Monetary) instant, credit label Borrowings recognised as of acquisition date IFRS 3.B64 i Common practice negatedLabel Borrowings recognised as of acquisition date documentation The amount recognised as of the acquisition date for borrowings assumed in a business combination. [Refer: Borrowings; Total for all business combinations [member]] ifrs-full BottomOfRangeMember Member label Bottom of range [member] IAS 7.44H b (iii) 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, Effective 2027- 01 IFRS 19.168 b (iii) Dis closure documentation This member stands for the bottom of a range. ifrs-full BrandNames Monetary instant, debit label Brand names IAS 38.119 a Example documentation The amount of intangible assets representing rights to a group of complementary assets such as a trademark (or service mark) and its related trade name, formulas, recipes and technological expertise. [Refer: Intangible assets other than goodwill] ifrs-full BrandNamesMember Member label Brand names [member] IAS 38.119 a Example

documentation
This member stands for a class of intangible assets representing rights to a group of complementary assets such as a trademark (or service mark) and its related trade name, formulas, recipes and technological expertise. [Refer: Intangible assets other than goodwill] ifrs-full 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, Effective 2027-01- 01 IFRS 19.55 Disclosur e commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates (true false) whether 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]

documentation This member stands for broadcasting rights. IAS 38.119 Common practice ifrs-full BrokerageFeeExpense (Monetary) duration, debit label IAS1 Brokerage fee expense IAS 1 Expiry date 2027-01- 01 IAS 1.112 c Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice, Effective 2027- 01 IFRS 18.113 c Comm on practice negatedLabel IAS1 Brokerage fee expense label IFRS18 Brokerage fee expense, operating negatedLabel IFRS18 Brokerage fee expense, operating documentation IAS1 The amount of expense recognised for brokerage fees charged to the entity. documentation IFRS18 The amount of expense recognised for brokerage fees charged to the entity, in the operating category in the statement of profit or loss. ifrs-full BrokerageFeeIncome Monetary duration, credit label IAS1 Brokerage fee income IAS 1 Expiry date 2027-01- 01 IAS 1.112 c Common practice IFRS18 Effective 2027-01- 01 IFRS 18.113 c Comm on practice, Effective 2027-01- 01 IFRS 18.24 Common practice label IFRS18 Brokerage fee income, operating documentation IAS1 The amount of income recognised for brokerage fees charged by the entity. documentation IFRS18 The amount of income recognised for brokerage fees charged by the entity, in the operating category in the statement of profit or loss. ifrs-full Buildings Monetary instant, debit label Buildings IAS 16.37 Common practice documentation The amount of property, plant and equipment representing depreciable buildings and similar structures for use in operations. [Refer: Property, plant and equipment]

ifrs-full BuildingsMember Member label Buildings [member] IAS 16.37 Common practice documentation This member stands for a class of plant, property and equipment representing depreciable buildings and similar structures for use in operations. [Refer:
Property, plant and equipment] ifrs-full BusinessCombinationsAxis Axis label Business combinations [axis] IFRS 3.B64 Disclosure, Effective 2027-01- 01 IFRS 19.35 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 BusinessCombinationsDomain Domain [default] label Business combinations [domain] IFRS 3.B64 Disclosure, IFRS 3.B67 Disclosure, Effective 2027-01- 01 IFRS 19.35 Disclosur e documentation This member stands for the standard value for the 'Business combinations' axis if no other member is used. ifrs-full BusinessCombinationsMember Member label Total for all business combinations [member] IFRS 3.B64 Disclosure, Effective 2027-01- 01 IFRS 19.35 Disclosur e 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 CalculationOfMPMDiffersFromAccountingPoli ciesRequiredOrPermittedByIFRSs True/False label IFRS18 Calculation of MPM differs from accounting policies required or permitted by IFRSs Effective 2027-01- 01 IFRS 18.B134 b (ii) Di sclosure, Effective 2027-

documentation
IFRS18
Indicates (true false) whether the calculation of management-defined performance measure(s) differs from accounting policies required or permitted by IFRS Accounting Standards. 01 IFRS 19.148 b (ii) Dis closure ifrs-full CancellationOfTreasuryShares Monetary duration, credit label Cancellation of treasury shares IAS 1 Expiry date 2027-01- 01 IAS 1.106 d Common practice IFRS18 Effective 2027-01- 01 IFRS 18.107 c Comm on practice documentation The amount of treasury stock cancelled during the period. [Refer: Treasury shares] ifrs-full CapitalCommitments Monetary instant, credit label Capital commitments IAS 1 Expiry date 2027-01- 01 IAS 1.112 c Common practice IFRS18 Effective 2027-01- 01 IFRS 18.113 c Comm on 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 duration label Capitalisation rate of borrowing costs eligible for capitalisation IAS 23.26 b Disclosure, Effective 2027-01-

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] 01 IFRS 19.225 b Disclo sure ifrs-full CapitalisedDevelopmentExpenditureMember Member label Capitalised development expenditure [member] IAS 38.119 Common practice

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

ifrs-full CapitalRedemptionReserve Monetary instant, credit label Capital redemption reserve IAS 1 Expiry date 2027-01- 01 IAS 1.55 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice documentation A component of equity representing the reserve for the redemption of the entity's own shares. ifrs-full CapitalRedemptionReserveMember Member label Capital redemption reserve [member] IAS 1 Expiry date 2027-01- 01 IAS 1.108 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.111 Commo n practice documentation This member stands for a component of equity representing the reserve for the redemption of the entity's own shares. ifrs-full CapitalRequirementsAxis Axis label Capital requirements [axis] IAS 1 Expiry date 2027-01- 01 IAS 1.136 Disclosure IFRS18 Effective 2027-01- 01 IFRS 18.129 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 CapitalRequirementsDomain Domain [default] label Capital requirements [domain] IAS 1 Expiry date 2027-01- 01 IAS 1.136 Disclosure IFRS18 Effective 2027-01- 01 IFRS 18.129 Disclosu re documentation This member stands for capital requirements that the entity is subject to. It also represents the standard value for the 'Capital requirements' axis if no other member is used. ifrs-full CapitalReserve Monetary instant, credit label Capital reserve IAS 1 Expiry date 2027-01- 01 IAS 1.55 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice documentation A component of equity representing the capital reserves. ifrs-full CapitalReserveMember Member label Capital reserve [member]

documentation This member stands for a component of equity representing capital reserves. IAS 1 Expiry date 2027-01- 01 IAS 1.108 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.111 Commo n practice 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, Effective 2027-01- 01 IFRS 19.200 d Disclo sure, Effective 2027-01- 01 IFRS 19.200 e Disclo sure, Effective 2027-01- 01 IFRS 19.263 c Disclos ure, Effective 2027-01- 01 IFRS 19.263 e Disclo sure, Effective 2027-01- 01 IFRS 19.269 Disclosu re, Effective 2027-01- 01 IFRS 19.271 c Disclos ure, Effective 2027-01- 01 IFRS 19.271 d Disclo sure, Effective 2027-01- 01 IFRS 19.273 Disclosu re, Effective 2027-01- 01 IFRS 19.274 e Disclo sure, Effective 2027-01- 01 IFRS 19.37 Disclosur e, Effective 2027-01- 01 IFRS 19.66 Disclosur e, Effective 2027-01- 01 IFRS 19.70 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 CarryingAmountMember Member [default] label Carrying amount [member] IAS 16.73 e Disclosure, IAS 38.118 e Disclosure, IAS 40.76 Disclosure, IAS 40.79 d Disclosure, IAS 41.50 Disclosure, IFRS 3.B67 d Disclosure, IFRS 7.35H Disclosure, IFRS 7.35I Disclosure, Effective 2027-01- 01 IFRS 19.200 e Disclo sure, Effective 2027-01- 01 IFRS 19.263 e Disclo sure, Effective 2027-01- 01 IFRS 19.269 Disclosu re, Effective 2027-01- 01 IFRS 19.271 d Disclo sure, Effective 2027-01- 01 IFRS 19.273 Disclosu re, Effective 2027-01- 01 IFRS 19.37 Disclosur e, Effective 2027-01- 01 IFRS 19.66 Disclosur e, Effective 2027-01- 01 IFRS 19.70 Disclosur e documentation This member stands for the amount at which an asset is recognised in the statement of financial position (after deducting any accumulated depreciation or amortisation and accumulated impairment losses). It also represents the standard value for the 'Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount' axis if no other member is used. [Refer: Depreciation and amortisation expense; Impairment loss] ifrs-full CarryingAmountOfAssetsAffectedByCurrency NotBeingExchangeable Monetary instant, debit label Carrying amount of assets affected by currency not being exchangeable Effective 2027-01- 01 IFRS 19.223 c Disclos ure, IAS 21.A19 c Disclosure documentation The carrying amount of assets affected by a currency not being exchangeable into another currency. ifrs-full CarryingAmountOfAssetsExposedToRisk Monetary instant, debit label Carrying amount of assets exposed to risk IAS 1 Effective 2027-01- 01 IFRS 19.223 f Disclos ure, IAS 21.A19 f Disclosure IFRS18 IAS 21.A19 f Disclosure, Effective 2027-01- 01 IFRS 19.223 f Disclos ure documentation The carrying amount of assets exposed to risk because a currency is not exchangeable into another currency.

ifrs-full CarryingAmountOfLiabilitiesAffectedByCurren cyNotBeingExchangeable Monetary instant, credit label Carrying amount of liabilities affected by currency not being exchangeable Effective 2027-01- 01 IFRS 19.223 c Disclos ure, IAS 21.A19 c Disclosure documentation The carrying amount of liabilities affected by a currency not being exchangeable into another currency. ifrs-full CarryingAmountOfLiabilitiesExposedToRisk Monetary instant, credit label Carrying amount of liabilities exposed to risk IAS 1 IAS 21.A19 f Disclosure, Effective 2027-01- 01 IFRS 19.223 f Disclos ure IFRS18 Effective 2027-01- 01 IFRS 19.223 f Disclos ure, IAS 21.A19 f Disclosure documentation The carrying amount of liabilities exposed to risk because a currency is not exchangeable into another currency. ifrs-full CarryingAmountOfNoncurrentLiabilitiesWithC ovenants Monetary instant, credit label Carrying amount of non-current liabilities with covenants IAS 1 Expiry date 2027-01- 01 IAS 1.76ZA a Disclos ure, Effective 2027-01- 01 IFRS 19.B8 a Disclos ure IFRS18 Effective 2027-01- 01 IFRS 19.137 a Disclo sure, Effective 2027-01- 01 IFRS 18.B106 a Discl osure 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 Monetary instant, debit label Cash IAS 7.45 Common practice totalLabel Total cash documentation The amount of cash on hand and demand deposits. [Refer: Cash on hand] ifrs-full CashAbstract label Cash [abstract] ifrs-full CashAdvancesAndLoansFromRelatedParties Monetary duration, debit label Cash advances and loans from related parties IAS 7.17 Common practice documentation The cash inflow from advances and loans from related parties. [Refer: Total for all related parties [member]] ifrs-full 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 Monetary duration, credit label Cash advances and loans made to related parties IAS 7.16 Common practice documentation The cash outflow for loans and advances made to related parties. [Refer: Total for all related parties [member]] ifrs-full CashAndBankBalancesAtCentralBanks Monetary instant, debit label Cash and bank balances at central banks IAS 1 Expiry date 2027-01-

documentation The amount of cash and bank balances held at central banks. 01 IAS 1.55 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice ifrs-full CashAndCashEquivalents Monetary instant, debit label Cash and cash equivalents IAS 1 IAS 7.45 Disclosure, Effective 2027-01- 01 IFRS 19.169 Disclosu re, Expiry date 2027-01- 01 IAS 1.54 i Disclosure, IFRS 12.B13 a Disclosur e IFRS18 IAS 7.45 Disclosure, IFRS 12.B13 a Disclosur e, , Effective 2027-01- 01 IFRS 18.103 k Disclos ure, Effective 2027-01- 01 IFRS 19.169 Disclosu re periodStartLabel Cash and cash equivalents at beginning of period periodEndLabel Cash and cash equivalents at end of period totalLabel Total cash and cash equivalents documentation The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents] ifrs-full CashAndCashEquivalentsAbstract label Cash and cash equivalents [abstract] ifrs-full CashAndCashEquivalentsAmountContributed ToFairValueOfPlanAssets Monetary instant, debit label Cash and cash equivalents, amount contributed to fair value of plan assets IAS 19.142 a Example documentation The amount cash and cash equivalents contribute to the fair value of defined benefit plan assets. [Refer: Cash and cash equivalents; Plan assets, at fair value; Defined benefit plans [domain]] ifrs-full CashAndCashEquivalentsClassifiedAsPartOf DisposalGroupHeldForSale Monetary instant, debit label Cash and cash equivalents classified as part of disposal group held for sale IAS 7.45 Common practice

documentation
The amount of cash and cash equivalents that are classified as a part of a disposal group held for sale. [Refer: Cash and cash equivalents; Disposal groups classified as held for sale [member]] ifrs-full CashAndCashEquivalentsHeldByEntityUnavai lableForUseByGroup Monetary instant, debit label Cash and cash equivalents held by entity unavailable for use by group IAS 7.48 Disclosure, Effective 2027-01- 01 IFRS 19.171 Disclosu re 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 Monetary instant, debit label Cash and cash equivalents if different from statement of financial position IAS 7.45 Common practice totalLabel Total cash and cash equivalents if different from statement of financial position documentation The amount of cash and cash equivalents in the statement of cash flows when different from the amount of cash and cash equivalents in the statement of financial position. [Refer: Cash and cash equivalents] ifrs-full CashAndCashEquivalentsIfDifferentFromStat ementOfFinancialPositionAbstract label Cash and cash equivalents if different from statement of financial position [abstract]

ifrs-full CashAndCashEquivalentsInSubsidiaryOrBusi nessesAcquiredOrDisposed2013 Monetary duration, debit label Cash and cash equivalents in subsidiary or businesses acquired or disposed IAS 7.40 c Disclosure documentation The amount of cash and cash equivalents in subsidiaries or other businesses over which control is obtained or lost. [Refer: Total for all subsidiaries [member]; Cash and cash equivalents] ifrs-full CashAndCashEquivalentsPercentageContrib utedToFairValueOfPlanAssets Percent instant label Cash and cash equivalents, percentage contributed to fair value of plan assets IAS 19.142 a Common practice documentation The percentage cash and cash equivalents contribute to the fair value of defined benefit plan assets. [Refer: Cash and cash equivalents; Plan assets, at fair value; Defined benefit plans [domain]] [Contrast: Cash and cash equivalents, amount contributed to fair value of plan assets] ifrs-full CashAndCashEquivalentsRecognisedAsOfAc quisitionDate Monetary instant, debit label Cash and cash equivalents recognised as of acquisition date IFRS 3.B64 i Common practice documentation The amount recognised as of the acquisition date for cash and cash equivalents acquired in a business combination. [Refer: Cash and cash equivalents; Total for all business combinations [member]]

ifrs-full
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 Monetary instant, debit label Cash equivalents

totalLabel Total cash equivalents IAS 7.45 Common practice documentation The amount of short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. ifrs-full CashEquivalentsAbstract label Cash equivalents [abstract] ifrs-full CashFlowHedgesAbstract label Cash flow hedges [abstract] ifrs-full CashFlowHedgesMember Member label Cash flow hedges [member] IAS 39.86 b Disclosure, IFRS 7.24A Disclosure, IFRS 7.24B Disclosure, IFRS 7.24C Disclosure, Effective 2027-01- 01 IFRS 19.60 Disclosur e, Effective 2027-01- 01 IFRS 19.61 Disclosur e, Effective 2027-01- 01 IFRS 19.62 Disclosur e documentation This member stands for hedges of the exposure to variability in cash flows that (a) are attributable to a particular risk associated with a recognised asset or liability (such as all or some future interest payments on variable rate debt) or a highly probable forecast transaction; and (b) could affect profit or loss. [Refer: Types of hedges [domain]] ifrs-full CashFlowsFromContinuingAndDiscontinuedO perationsAbstract label Cash flows from continuing and discontinued operations [abstract] ifrs-full CashFlowsFromLosingControlOfSubsidiaries OrOtherBusinessesClassifiedAsInvestingActiv ities Monetary duration, debit label Cash flows from losing control of subsidiaries or other businesses, classified as investing activities IAS 7.39 Disclosure terseLabel Cash flows from losing control of subsidiaries or other businesses

documentation
The aggregate cash flows arising from losing control of subsidiaries or other businesses, classified as investing activities. [Refer: Total for all subsidiaries [member]] ifrs-full CashFlowsFromUsedInDecreaseIncreaseInR estrictedCashAndCashEquivalents Monetary duration, debit label Cash flows from (used in) decrease (increase) in restricted cash and cash equivalents IAS 7.16 Common practice documentation The cash inflow (outflow) due to a decrease (increase) in restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents] ifrs-full CashFlowsFromUsedInDecreaseIncreaseInS horttermDepositsAndInvestments Monetary duration, debit label Cash flows from (used in) decrease (increase) in short-term deposits and investments IAS 7.16 Common practice documentation The cash inflow (outflow) due to a decrease (increase) in short-term deposits and investments. ifrs-full CashFlowsFromUsedInExplorationForAndEva luationOfMineralResourcesClassifiedAsInvesti ngActivities Monetary duration, debit label Cash flows from (used in) exploration for and evaluation of mineral resources, classified as investing activities IFRS 6.24 b Disclosure

documentation
The cash flows from (used in) the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource, classified as investing activities. ifrs-full CashFlowsFromUsedInExplorationForAndEva luationOfMineralResourcesClassifiedAsOpera tingActivities Monetary duration, debit label Cash flows from (used in) exploration for and evaluation of mineral resources, classified as operating activities IFRS 6.24 b Disclosure documentation The cash flows from (used in) the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource, classified as operating activities. ifrs-full CashFlowsFromUsedInFinancingActivities Monetary duration, debit label Cash flows from (used in) financing activities IAS 7.10 Disclosure, IAS 7.50 d Disclosure netLabel Net cash flows from (used in) financing activities

documentation
The cash flows from (used in) financing activities, which are activities that result in changes in the size and composition of the contributed equity and borrowings of the entity, from continuing and discontinued operations. ifrs-full CashFlowsFromUsedInFinancingActivitiesAbs tract label Cash flows from (used in) financing activities [abstract] ifrs-full CashFlowsFromUsedInFinancingActivitiesCo ntinuingOperations Monetary duration, debit label Cash flows from (used in) financing activities, continuing operations IFRS 5.33 c Disclosure netLabel Net cash flows from (used in) financing activities, continuing operations documentation The cash flows from (used in) the entity's financing activities, related to continuing operations. [Refer:
Continuing operations, unless line item indicates otherwise [member]; Cash flows from (used in) financing activities] ifrs-full CashFlowsFromUsedInFinancingActivitiesDis continuedOperations Monetary duration, debit label Cash flows from (used in) financing activities, discontinued operations IFRS 5.33 c Disclosure netLabel Net cash flows from (used in) financing activities, discontinued operations

documentation
The cash flows from (used in) the entity's financing activities, related to discontinued operations. [Refer: Discontinued operations [member]; Cash flows from (used in) financing activities] ifrs-full CashFlowsFromUsedInIncreaseDecreaseInC urrentBorrowings Monetary duration, debit label Cash flows from (used in) increase (decrease) in current borrowings IAS 7.17 Common practice documentation The cash inflow (outflow) due to an increase (decrease) in current borrowings. [Refer: Current borrowings] ifrs-full CashFlowsFromUsedInIncreasesInOperating Capacity Monetary duration, debit label Cash flows from (used in) increases in operating capacity IAS 7.50 c Example documentation The aggregate amount of cash flows that represent increases in the entity's ability to execute operating activities (for example, measured by units of output per day). ifrs-full CashFlowsFromUsedInInvestingActivities Monetary duration, debit label Cash flows from (used in) investing activities IAS 7.10 Disclosure, IAS 7.50 d Disclosure netLabel Net cash flows from (used in) investing activities documentation The cash flows from (used in) investing activities, which are the acquisition and disposal of long-term assets and other investments not included in cash equivalents, from continuing and discontinued operations.

ifrs-full CashFlowsFromUsedInInvestingActivitiesAbst ract label Cash flows from (used in) investing activities [abstract] ifrs-full CashFlowsFromUsedInInvestingActivitiesCont inuingOperations Monetary duration, debit label Cash flows from (used in) investing activities, continuing operations IFRS 5.33 c Disclosure netLabel Net cash flows from (used in) investing activities, continuing operations documentation The cash flows from (used in) the entity's investing activities, related to continuing operations. [Refer:
Continuing operations, unless line item indicates otherwise [member]; Cash flows from (used in) investing activities] ifrs-full CashFlowsFromUsedInInvestingActivitiesDisc ontinuedOperations Monetary duration, debit label Cash flows from (used in) investing activities, discontinued operations IFRS 5.33 c Disclosure netLabel Net cash flows from (used in) investing activities, discontinued operations documentation The cash flows from (used in) the entity's investing activities, related to discontinued operations. [Refer: Discontinued operations [member]; Cash flows from (used in) investing activities] ifrs-full CashFlowsFromUsedInMaintainingOperating Capacity Monetary duration, debit label Cash flows from (used in) maintaining operating capacity IAS 7.50 c Example

documentation
The aggregate amount of cash flows that are required to maintain the entity's current ability to execute operating activities (for example, measured by units of output per day). ifrs-full CashFlowsFromUsedInOperatingActivities Monetary duration label Cash flows from (used in) operating activities IAS 7.10 Disclosure, IAS 7.50 d Disclosure commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. netLabel Net cash flows from (used in) operating activities documentation IAS1 The cash flows from (used in) operating activities, which are the principal revenue-producing activities of the entity and other activities that are not investing or financing activities, from continuing and discontinued operations. [Refer: Revenue] documentation IFRS18 The cash flows from (used in) operating activities, which are the principal revenue-producing activities of the entity and other activities that are not investing or financing activities. [Refer:
Revenue, operating]

ifrs-full CashFlowsFromUsedInOperatingActivitiesAbs tract label Cash flows from (used in) operating activities [abstract] ifrs-full CashFlowsFromUsedInOperatingActivitiesCo ntinuingOperations Monetary duration label Cash flows from (used in) operating activities, continuing operations IFRS 5.33 c Disclosure commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. netLabel Net cash flows from (used in) operating activities, continuing operations documentation The cash flows from (used in) the entity's operating activities, related to continuing operations. [Refer:
Continuing operations, unless line item indicates otherwise [member]; Cash flows from (used in) operating activities] ifrs-full CashFlowsFromUsedInOperatingActivitiesDis continuedOperations Monetary duration label Cash flows from (used in) operating activities, discontinued operations commentaryGuidance IFRS 5.33 c Disclosure A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. netLabel Net cash flows from (used in) operating activities, discontinued operations

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

documentation The cash outflow for exploration and development activities. ifrs-full 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 Monetary instant, debit label Cash on hand IAS 7.45 Common practice documentation The amount of cash held by the entity. This does not include demand deposits. ifrs-full CashOutflowForLeases Monetary duration, credit label Cash outflow for leases IFRS 16.53 g Disclosure, Effective 2027-01- 01 IFRS 19.115 f Disclos ure 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 Monetary duration, debit label Cash receipts from futures contracts, forward contracts, option contracts and swap contracts, classified as investing activities IAS 7.16 h Example terseLabel Cash receipts from futures contracts, forward contracts, option contracts and swap contracts documentation The cash inflow from futures contracts, forward contracts, option contracts and swap contracts except when the contracts are held for dealing or trading purposes or the receipts are classified as financing activities. ifrs-full CashReceiptsFromRepaymentOfAdvancesAn dLoansMadeToOtherPartiesClassifiedAsInves tingActivities Monetary duration, debit label Cash receipts from repayment of advances and loans made to other parties, classified as investing activities IAS 7.16 f Example terseLabel Cash receipts from repayment of advances and loans made to other parties

documentation
The cash inflow from the repayment of advances and loans made to other parties (other than advances and loans of a financial institution), classified as investing activities. ifrs-full CashReceiptsFromRepaymentOfAdvancesAn dLoansMadeToRelatedParties Monetary duration, debit label Cash receipts from repayment of advances and loans made to related parties IAS 7.16 Common practice documentation The cash inflow from repayment to the entity of loans and advances made to related parties. [Refer: Total for all related parties [member]] ifrs-full CashRepaymentsOfAdvancesAndLoansFrom RelatedParties Monetary duration, credit label Cash repayments of advances and loans from related parties IAS 7.17 Common practice documentation The cash outflow for repayments of advances and loans from related parties. [Refer: Total for all related parties [member]] ifrs-full CashSettlementMember Member label Cash settlement [member]

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 2.45 a Disclosure, Effective 2027-01- 01 IFRS 19.31 a Disclos ure ifrs-full CashTransferred Monetary instant, credit label Cash transferred IFRS 3.B64 f (i) Disclosur e, Effective 2027-01- 01 IFRS 19.35 e (i) Discl osure 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, Effective 2027-01- 01 IFRS 19.113 a Disclo sure documentation The axis 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, Effective 2027-01- 01 IFRS 19.113 a Disclo sure

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, Effective 2027-01- 01 IFRS 19.44 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 CategoriesOfFinancialAssetsDomain Domain [default] label Categories of financial assets [domain] IFRS 7.8 Disclosure, Effective 2027-01-

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] 01 IFRS 19.44 Disclosur e ifrs-full CategoriesOfFinancialLiabilitiesAbstract label Categories of financial liabilities [abstract] ifrs-full CategoriesOfFinancialLiabilitiesAxis Axis label Categories of financial liabilities [axis] IFRS 7.8 Disclosure, Effective 2027-01- 01 IFRS 19.44 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 CategoriesOfFinancialLiabilitiesDomain Domain [default] label Categories of financial liabilities [domain] IFRS 7.8 Disclosure, Effective 2027-01- 01 IFRS 19.44 Disclosur e 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, Effective 2027-01-

documentation
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. 01 IFRS 19.231 Disclosu re ifrs-full CategoriesOfRelatedPartiesDomain Domain [default] label Categories of related parties [domain] IAS 24.19 Disclosure, Effective 2027-01- 01 IFRS 19.231 Disclosu re 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, Effective 2027-01- 01 IFRS 19.178 b Disclo sure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation IAS1 Indicates (true false) whether a change in accounting policy is made in accordance with the transitional provisions of an initially applied IFRS. documentation IFRS18 Indicates (true false) whether a change in accounting policy is made in accordance with the transitional provisions of an initially applied IFRS Accounting Standard.

ifrs-full ChangeInAmountRecognisedForPreacquisitio nDeferredTaxAsset Monetary duration, debit label Increase (decrease) in amount recognised for pre￾acquisition deferred tax asset IAS 12.81 j Disclosure documentation The increase (decrease) in a pre-acquisition deferred tax asset of the acquirer as a result of a business combination that changes the probability of realising the asset by the acquirer. [Refer:
Deferred tax assets; Total for all business combinations [member]] ifrs-full ChangeInFunctionalCurrencyOfEitherReportin gEntityOrSignificantForeignOperation True/False label Change in functional currency of either reporting entity or significant foreign operation IAS 21.54 Disclosure, Effective 2027-01- 01 IFRS 19.220 Disclosu re commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates (true false) whether 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 Expiry date 2027-01- 01 IAS 1.51 a Disclosure IFRS18

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. Effective 2027-01- 01 IFRS 18.27 a Disclos ure, Effective 2027-01- 01 IFRS 19.128 a Disclo sure 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 Monetary duration, debit label Increase (decrease) in biological assets IAS 41.50 Disclosure, Effective 2027-01- 01 IFRS 19.273 Disclosu re 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 Monetary duration, credit label Increase (decrease) in equity IAS 1 Expiry date 2027-01- 01 IAS 1.106 d Disclosur e IFRS18 Effective 2027-01- 01 IFRS 18.107 c Disclos ure 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 Monetary duration, debit label Increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss, attributable to changes in credit risk of financial assets IFRS 7.9 c Disclosure documentation The increase (decrease) in the fair value of a financial asset (or group of financial assets) designated as measured at fair value through profit or loss that is attributable to changes in the credit risk of that asset determined either: (a) as the amount of change in its fair value that is not attributable to changes in market conditions that give rise to market risk ; or (b) using an alternative method the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset. [Refer: Credit risk [member]; Financial assets]

ifrs-full ChangesInFairValueOfFinancialAssetsRelate dCreditDerivativesOrSimilarInstruments Monetary duration label Increase (decrease) in fair value of credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss IFRS 7.9 d Disclosure documentation The increase (decrease) in the fair value of credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss. [Refer: Derivatives [member]; Financial assets] ifrs-full ChangesInFairValueOfFinancialLiabilityAttribu tableToChangesInCreditRiskOfLiability Monetary duration, credit label Increase (decrease) in fair value of financial liability, attributable to changes in credit risk of liability IFRS 7.10A a Disclosure, Effective 2027-01- 01 IFRS 19.46 a Disclos ure 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 Monetary duration, debit label Increase (decrease) in fair value of loans or receivables, attributable to changes in credit risk of financial assets Expired 2023-01- 01 IFRS 7.9 c Disclosure commentaryGuidance This element should be used to tag non-restated comparative information only.

documentation
The increase (decrease) in the fair value of loans or receivables that is attributable to changes in the credit risk of the loans and receivables determined either: (a) as the amount of change in their fair value that is not attributable to changes in market conditions that gave rise to market risk; or (b) using an alternative method that the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset. [Refer: Credit risk [member]; Market risk [member]] ifrs-full ChangesInFairValueOfLoansOrReceivablesR elatedCreditDerivativesOrSimilarInstruments Monetary duration label Increase (decrease) in fair value of credit derivatives or similar instruments related to loans or receivables Expired 2023-01- 01 IFRS 7.9 d Disclosure commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The increase (decrease) in the fair value of credit derivatives or similar instruments related to loans or receivables. [Refer: Derivatives [member]] ifrs-full ChangesInGoodwill Monetary duration, debit label Increase (decrease) in goodwill IFRS 3.B67 d Disclosure, Effective 2027-01- 01 IFRS 19.37 Disclosur e 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 Monetary duration, debit label Increase (decrease) in intangible assets other than goodwill IAS 38.118 e Disclosure, Effective 2027-01- 01 IFRS 19.263 e Disclo sure 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 IAS1 Decrease (increase) in inventories of finished goods and work in progress IAS 1 Expiry date 2027-01- 01 IAS 1.99 Disclosure, Expiry date 2027-01- 01 IAS 1.102 Example IFRS18 Effective 2027-01- 01 IFRS 18.78 Disclosur e negatedLabel IAS1 Increase (decrease) in inventories of finished goods and work in progress label IFRS18 Decrease (increase) in inventories of finished goods and work in progress, operating

negatedLabel IFRS18 Increase (decrease) in inventories of finished goods and work in progress, operating documentation IAS1 The decrease (increase) in inventories of finished goods and work in progress. [Refer: Inventories; Current finished goods; Current work in progress] documentation IFRS18 The decrease (increase) in inventories of finished goods and work in progress, in the operating category in the statement of profit or loss. [Refer:
Inventories; Current finished goods; Current work in progress] ifrs-full ChangesInInvestmentProperty Monetary duration, debit label Increase (decrease) in investment property IAS 40.76 Disclosure, IAS 40.79 d Disclosure, Effective 2027-01- 01 IFRS 19.269 Disclosu re, Effective 2027-01- 01 IFRS 19.271 d Disclo sure 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 Monetary duration, credit label Increase (decrease) in other provisions IAS 37.84 Disclosure, Effective 2027-01- 01 IFRS 19.257 Disclosu re totalLabel Total increase (decrease) in other provisions documentation The increase (decrease) in other provisions. [Refer: Other provisions] ifrs-full ChangesInOtherProvisionsAbstract label Changes in other provisions [abstract] ifrs-full ChangesInPropertyPlantAndEquipment Monetary duration, debit label Increase (decrease) in property, plant and equipment IAS 16.73 e Disclosure, Effective 2027-01- 01 IFRS 19.200 e Disclo sure 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 Monetary duration, debit label Increase (decrease) in reimbursement rights related to defined benefit obligation, at fair value IAS 19.141 Disclosure, Effective 2027-01- 01 IFRS 19.207 Disclosu re 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, Effective 2027-01- 01 IFRS 19.191 h Examp le documentation This member stands for changes in tax rates or tax laws enacted or announced. ifrs-full CharacteristicsOfDefinedBenefitPlansAxis Axis label Characteristics of defined benefit plans [axis] IAS 19.138 b Example

documentation
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full CharacteristicsOfDefinedBenefitPlansDomain Domain [default] label Characteristics of defined benefit plans [domain] IAS 19.138 b Example documentation This member stands for all defined benefit plans when disaggregated by characteristics of defined benefits plans. It also represents the standard value for the 'Characteristics of defined benefit plans' axis if no other member is used. ifrs-full CirculationRevenue Monetary duration, credit label IAS1 Circulation revenue IAS 1 Expiry date 2027-01- 01 IAS 1.112 c Common practice IFRS18 Effective 2027-01- 01 IFRS 18.113 c Comm on practice, Effective 2027-01- 01 IFRS 18.24 Common practice label IFRS18 Circulation revenue, operating documentation IAS1 The amount of revenue arising from the sale of newspapers, magazines, periodicals as well as digital applications and formats. [Refer: Revenue] documentation IFRS18 The amount of revenue arising from the sale of newspapers, magazines, periodicals as well as digital applications and formats, in the operating category in the statement of profit or loss. [Refer:
Revenue, operating] ifrs-full CircumstancesLeadingToReversalsOfInventor yWritedown Text label Description of circumstances leading to reversals of inventory write-down IAS 2.36 g Disclosure

documentation IAS1
The description of the circumstances or events that led to the reversal of a write-down of inventories to net realisable value. [Refer: Inventories; Reversal of inventory write-down] documentation IFRS18 The description of the circumstances or events that led to the reversal of a write-down of inventories to net realisable value. [Refer: Inventories; Reversal of inventory write-down, operating] ifrs-full ClassesOfAcquiredReceivablesAxis Axis label Classes of acquired receivables [axis] IFRS 3.B64 h Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full ClassesOfAcquiredReceivablesDomain Domain [default] label Classes of acquired receivables [domain] IFRS 3.B64 h Disclosure documentation This member stands for classes of receivables acquired in business combinations. It also represents the standard value for the 'Classes of acquired receivables' axis if no other member is used. [Refer: Total for all business combinations [member]] ifrs-full ClassesOfAssetsAxis Axis label Classes of assets [axis]

documentation
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. IAS 36.126 Disclosure, IAS 36.130 d (ii) Disclosu re, IFRS 13.93 Disclosure, IFRS 16.53 Disclosure, Effective 2027-01- 01 IFRS 19.115 Disclosu re, Effective 2027-01- 01 IFRS 19.250 Disclosu re, Effective 2027-01- 01 IFRS 19.95 Disclosur e ifrs-full ClassesOfAssetsDomain Domain [default] label Classes of assets [domain] IAS 36.126 Disclosure, IFRS 13.93 Disclosure, IFRS 16.53 Disclosure, Effective 2027-01- 01 IFRS 19.115 Disclosu re, Effective 2027-01- 01 IFRS 19.250 Disclosu re, Effective 2027-01- 01 IFRS 19.95 Disclosur e documentation This member stands for a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits. It also represents the standard value for the 'Classes of assets' axis if no other member is used. ifrs-full ClassesOfCashPaymentsAbstract label Classes of cash payments from operating activities [abstract] ifrs-full 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, Effective 2027-01- 01 IFRS 19.259 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 ClassesOfContingentLiabilitiesDomain Domain [default] label Classes of contingent liabilities [domain] IAS 37.88 Disclosure, IFRS 3.B67 c Disclosure documentation This member stands for possible obligations that arise from past events and whose existence will be confirmed only by the occurrence or non￾occurrence of one or more uncertain future events not wholly within the control of the entity; or, present obligations that arise from past events but are not recognised because (a) it is probable that an outflow of resources embodying economic benefits will be required to settle the obligations; or (b) the amount of the obligations cannot be measured with sufficient reliability. It also represents the standard value for the 'Classes of contingent liabilities' axis if no other member is used. ifrs-full 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, Effective 2027-01-

documentation
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. 01 IFRS 19.95 Disclosur e ifrs-full ClassesOfEntitysOwnEquityInstrumentsDoma in Domain [default] label Classes of entity's own equity instruments [domain] IFRS 13.93 Disclosure, Effective 2027-01- 01 IFRS 19.95 Disclosur e documentation This member stands for equity instruments issued by the entity. It also represents the standard value for the 'Classes of entity's own equity instruments' axis if no other member is used. ifrs-full ClassesOfFinancialAssetsAxis Axis label Classes of financial assets [axis] IFRS 17.C32 Disclosure, IFRS 7.42I Disclosure, IFRS 7.6 Disclosure, IFRS 9.7.2.34 Disclosure , IFRS 9.7.2.42 Disclosure , Expiry date 2026-01- 01 IFRS 9.7.2.49 Disclos ure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full ClassesOfFinancialAssetsDomain Domain [default] label Classes of financial assets [domain] IFRS 17.C32 Disclosure, IFRS 7.42I Disclosure, IFRS 7.6 Disclosure, IFRS 9.7.2.34 Disclosure , IFRS 9.7.2.42 Disclosure , Expiry date 2026-01- 01 IFRS 9.7.2.49 Disclos ure 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,

documentation
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. IFRS 7.35M Disclosure, IFRS 7.36 Disclosure, Effective 2027-01- 01 IFRS 19.66 Disclosur e, Effective 2027-01- 01 IFRS 19.71 Disclosur e ifrs-full ClassesOfFinancialInstrumentsDomain Domain [default] label Classes of financial instruments [domain] IFRS 7.35H Disclosure, IFRS 7.35K Disclosure, IFRS 7.35M Disclosure, IFRS 7.36 Disclosure, Effective 2027-01- 01 IFRS 19.66 Disclosur e, Effective 2027-01- 01 IFRS 19.71 Disclosur e 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,

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 9.7.2.34 Disclosure , IFRS 9.7.2.42 Disclosure 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, Effective 2027-01- 01 IFRS 19.263 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 ClassesOfIntangibleAssetsOtherThanGoodwil lDomain Domain [default] label Classes of intangible assets other than goodwill [domain] IAS 38.118 Disclosure, Effective 2027-01-

documentation
This member stands for the standard value for the 'Classes of intangible assets other than goodwill' axis if no other member is used. 01 IFRS 19.263 Disclosu re ifrs-full ClassesOfInventoriesAbstract label Classes of current inventories [abstract] ifrs-full ClassesOfInvestmentsInEquityInstrumentsDe signatedAtFairValueThroughOtherComprehen siveIncomeAxis Axis label Classes of investments in equity instruments designated at fair value through other comprehensive income [axis] Effective 2026-01- 01 IFRS 7.11A 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 ClassesOfInvestmentsInEquityInstrumentsDe signatedAtFairValueThroughOtherComprehen siveIncomeDomain Domain [default] label Classes of investments in equity instruments designated at fair value through other comprehensive income [domain] Effective 2026-01- 01 IFRS 7.11A Disclosur e documentation This member stands for classes of investments in equity instruments that the entity has designated at fair value through other comprehensive income. It also represents the standard value for the 'Classes of investments in equity instruments designated at fair value through other comprehensive income' axis if no other member is used. [Refer: At fair value [member]; Other comprehensive income]

ifrs-full ClassesOfLiabilitiesAxis Axis label Classes of liabilities [axis] IFRS 13.93 Disclosure, Effective 2027-01- 01 IFRS 19.95 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 ClassesOfLiabilitiesDomain Domain [default] label Classes of liabilities [domain] IFRS 13.93 Disclosure, Effective 2027-01- 01 IFRS 19.95 Disclosur e documentation This member stands for a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits. It also represents the standard value for the 'Classes of liabilities' axis if no other member is used. [Refer:
Liabilities] ifrs-full ClassesOfOrdinarySharesAxis Axis label Classes of ordinary shares [axis] IAS 33.66 Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full ClassesOfOrdinarySharesDomain Domain [default] label Classes of ordinary shares [domain] IAS 33.66 Disclosure documentation This member stands for the standard value for the 'Classes of ordinary shares' axis if no other member is used. ifrs-full ClassesOfOtherProvisionsAbstract label Classes of other provisions [abstract]

ifrs-full ClassesOfOtherProvisionsDomain Domain [default] label Classes of other provisions [domain] IAS 37.84 Disclosure, Effective 2027-01- 01 IFRS 19.257 Disclosu re 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, Effective 2027-01- 01 IFRS 19.200 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 ClassesOfPropertyPlantAndEquipmentDomai n Domain [default] label Classes of property, plant and equipment [domain] IAS 16.73 Disclosure, Effective 2027-01- 01 IFRS 19.200 Disclosu re documentation This member stands for the standard value for the 'Classes of property, plant and equipment' axis if no other member is used. ifrs-full ClassesOfProvisionsAxis Axis label Classes of other provisions [axis] IAS 37.84 Disclosure, Effective 2027-01-

documentation
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. 01 IFRS 19.257 Disclosu re 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 Effective 2027-01- 01 IFRS 19.B10 a Disclo sure, Expiry date 2027- 01 IAS 1.79 a Disclosure IFRS18 Effective 2027-01- 01 IFRS 18.130 a Disclo sure, Effective 2027-01- 01 IFRS 19.160 a Disclo sure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full ClassesOfShareCapitalDomain Domain [default] label Classes of share capital [domain] IAS 1 Effective 2027-01- 01 IFRS 19.B10 a Disclo sure, Expiry date 2027- 01 IAS 1.79 a Disclosure IFRS18 Effective 2027-01- 01 IFRS 19.160 a Disclo sure, Effective 2027-01- 01 IFRS 18.130 a Disclo sure documentation This member stands for share capital of the entity. It also represents the standard value for the 'Classes of share capital' axis if no other member is used. ifrs-full ClassificationOfAssetsAsHeldForSaleMember Member label Classification of assets as held for sale [member] IAS 10.22 c Example, Effective 2027-01- 01 IFRS 19.191 c Examp le documentation This member stands for classification of assets as held for sale. [Refer: Non-current assets held for sale [member]] ifrs-full ClassificationOfIncomeAndExpensesFromCas hAndCashEquivalentsThatDoNotRelateToPro vidingFinancingToCustomers List label IFRS18 Classification of income and expenses from cash and cash equivalents that do not relate to providing financing to customers Effective 2027-01- 01 IFRS 18.56 b (ii) Discl osure documentation IFRS18 Indicates (operating category investing category) for accounting policy choice for income and expenses from cash and cash equivalents that do not relate to providing financing to customers. ifrs-full ClassificationOfIncomeAndExpensesFromLia bilitiesThatAriseFromTransactionsThatInvolve OnlyRaisingOfFinanceAndDoNotRelateToPro vidingFinancingToCustomers List label IFRS18 Classification of income and expenses from liabilities that arise from transactions that involve only raising of finance and do not relate to providing financing to customers Effective 2027-01- 01 IFRS 18.65 a (ii) Discl osure

documentation
IFRS18
Indicates (operating category financing category) for accounting policy choice for income and expenses from the liabilities that arise from transactions that involve only raising of finance and do not relate to providing financing to customers. ifrs-full 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 Expiry date 2027-01- 01 IAS 1.112 c Common practice IFRS18 Effective 2027-01- 01 IFRS 18.113 c Comm on practice documentation The spot exchange rate at the end of the reporting period. Exchange rate is the ratio of exchange for two currencies. Spot exchange rate is the exchange rate for immediate delivery. ifrs-full CommencementOfMajorLitigationMember Member label Commencement of major litigation [member] IAS 10.22 j Example, Effective 2027-01- 01 IFRS 19.191 j Exampl e 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, Effective 2027-01- 01 IFRS 19.171 Disclosu re

documentation
The commentary by management on significant cash and cash equivalent balances held by the entity that are not available for use by the group. [Refer: Cash and cash equivalents] ifrs-full CommercialPapersIssued Monetary instant, credit label Commercial papers issued IAS 1 Expiry date 2027-01- 01 IAS 1.112 c Common practice IFRS18 Effective 2027-01- 01 IFRS 18.113 c Comm on practice documentation The amount of commercial paper issued by the entity. ifrs-full CommitmentsForDevelopmentOrAcquisitionO fBiologicalAssets Monetary instant, credit label Commitments for development or acquisition of biological assets IAS 41.49 b Disclosure documentation The amount of commitments for the development or acquisition of biological assets. [Refer:
Biological assets] ifrs-full CommitmentsInRelationToJointVentures Monetary instant, credit label Commitments in relation to joint ventures IFRS 12.23 a Disclosure documentation The commitments that the entity has relating to its joint ventures as specified in paragraphs B18-B20 of IFRS 12. [Refer: Total for all joint ventures [member]] ifrs-full CommitmentsMadeByEntityRelatedPartyTran sactions Monetary duration label Commitments made by entity, related party transactions IAS 24.21 i Example

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

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

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

documentation
The amount of related-party commitments made on behalf of the entity to do something if a particular event occurs or does not occur in the future, including executory contracts (recognised and unrecognised). [Refer: Total for all related parties [member]] ifrs-full CommodityPriceRiskMember Member label Commodity price risk [member] IFRS 7.40 a Example, IFRS 7.IG32 Example documentation This member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in commodity prices. [Refer: Classes of financial instruments [domain]] ifrs-full 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 Monetary duration, debit label IAS1 Communication expense IAS 1 Expiry date 2027-01- 01 IAS 1.112 c Common practice IFRS18 Effective 2027-01- label IFRS18 Communication expense, operating documentation IAS1 The amount of expense arising from communication.

documentation
IFRS18
The amount of expense arising from communication, in the operating category in the statement of profit or loss. 01 IFRS 18.113 c Comm on practice, Effective 2027-01- 01 IFRS 18.24 Common practice 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 Monetary duration, credit label IAS1 Compensation from third parties for items of property, plant and equipment that were impaired, lost or given up IAS 16.74A a Disclosure label IFRS18 Compensation from third parties for items of property, plant and equipment that were impaired, lost or given up, operating

documentation IAS1
The amount of compensation from third parties for items of property, plant and equipment that were impaired, lost or given up that is included in profit or loss. [Refer: Profit (loss); Property, plant and equipment] documentation IFRS18 The amount of compensation from third parties for items of property, plant and equipment that were impaired, lost or given up that is included in profit or loss, in the operating category in the statement of profit or loss. [Refer: Profit (loss); Property, plant and equipment] ifrs-full ComplianceWithIAS34AndRequirementsInRel atedParagraphsInIFRS19 True/False label Compliance with IAS 34 and requirements in related paragraphs in IFRS 19 Effective 2027-01- 01 IFRS 19.247 Disclosu re documentation Indicates (true false) whether the entity is compliant with IAS 34 and requirements in related paragraphs in IFRS 19. 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 IAS1 Indicates (true false) whether the entity is compliant with IFRSs for interim financial report. documentation IFRS18 Indicates (true false) whether the entity is compliant with IFRS Accounting Standards for interim financial report. ifrs-full ComponentsOfEquityAxis Axis label Components of equity [axis] IAS 1 Expiry date 2027-01- 01 IAS 1.106 Disclosure IFRS18 Effective 2027-01- 01 IFRS 18.107 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 ComponentsOfEquityDomain Domain [default] label Components of equity [domain] IAS 1 Expiry date 2027-01- 01 IAS 1.106 Disclosure IFRS18 Effective 2027-01- 01 IFRS 18.107 Disclosu re 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 Monetary duration, credit label Comprehensive income IAS 1 IFRS 1.32 a (ii) Disclosur e, IFRS 12.B10 b Example, IFRS 12.B12 b (ix) Disclo sure, Effective 2027-01- 01 IFRS 19.24 b Disclos ure, Effective 2027-01- 01 IFRS 19.28 a (ii) Discl osure, Expiry date 2027- 01 IAS 1.106 a Disclosur e, Expiry date 2027-01- 01 IAS 1.81A c Disclosur e, IFRS 1.24 b Disclosure IFRS18 IFRS 1.24 b Disclosure, IFRS 1.32 a (ii) Disclosur e, IFRS 12.B10 b Example, Effective 2027-01- 01 IFRS 18.107 a Disclo sure, Effective 2027-01- 01 IFRS 18.86 c Disclosu re, Effective 2027-01- 01 IFRS 19.24 b Disclos 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.

ure, Effective 2027-01-
01 IFRS 19.28 a (ii) Discl osure, IFRS 12.B12 b (ix) Disclo sure ifrs-full ComprehensiveIncomeAbstract label Comprehensive income [abstract] ifrs-full ComprehensiveIncomeAttributableToAbstract label Comprehensive income attributable to [abstract] ifrs-full ComprehensiveIncomeAttributableToNoncont rollingInterests Monetary duration, credit label Comprehensive income, attributable to non￾controlling interests IAS 1 Expiry date 2027-01- 01 IAS 1.106 a Disclosur e, Expiry date 2027-01- 01 IAS 1.81B b (i) Disclo sure IFRS18 Effective 2027-01- 01 IFRS 18.87 a Disclos ure, Effective 2027-01- 01 IFRS 18.107 a Disclo sure 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 Monetary duration, credit label Comprehensive income, attributable to owners of parent IAS 1 Expiry date 2027-01- 01 IAS 1.81B b (ii) Disclo sure, Expiry date 2027- 01 IAS 1.106 a 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] IFRS18 Effective 2027-01- 01 IFRS 18.107 a Disclo sure, Effective 2027-01- 01 IFRS 18.87 b Disclos ure 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 Monetary duration, credit label Comprehensive income from continuing operations IFRS 5.33 d Common practice documentation The comprehensive income from continuing operations. [Refer: Continuing operations, unless line item indicates otherwise [member]; Comprehensive income] ifrs-full ComprehensiveIncomeFromContinuingOperat ionsAttributableToNoncontrollingInterests Monetary duration, credit label Comprehensive income from continuing operations, attributable to non-controlling interests IFRS 5.33 d Common practice documentation The comprehensive income from continuing operations attributable to non-controlling interests. [Refer: Comprehensive income from continuing operations; Non-controlling interests] ifrs-full ComprehensiveIncomeFromContinuingOperat ionsAttributableToOwnersOfParent Monetary duration, credit label Comprehensive income from continuing operations, attributable to owners of parent IFRS 5.33 d Common practice

documentation
The comprehensive income from continuing operations attributable to owners of the parent. [Refer: Comprehensive income from continuing operations] ifrs-full ComprehensiveIncomeFromDiscontinuedOpe rations Monetary duration, credit label Comprehensive income from discontinued operations IFRS 5.33 d Common practice documentation The comprehensive income from discontinued operations. [Refer: Discontinued operations [member]; Comprehensive income] ifrs-full ComprehensiveIncomeFromDiscontinuedOpe rationsAttributableToNoncontrollingInterests Monetary duration, credit label Comprehensive income from discontinued operations, attributable to non-controlling interests IFRS 5.33 d Common practice documentation The comprehensive income from discontinued operations attributable to non-controlling interests. [Refer: Comprehensive income from discontinued operations; Non-controlling interests] ifrs-full ComprehensiveIncomeFromDiscontinuedOpe rationsAttributableToOwnersOfParent Monetary duration, credit label Comprehensive income from discontinued operations, attributable to owners of parent IFRS 5.33 d Common practice documentation The comprehensive income from discontinued operations attributable to owners of the parent. [Refer: Comprehensive income from discontinued operations] ifrs-full ComputerEquipmentMember Member label Computer equipment [member]

documentation
This member stands for a class of property, plant and equipment representing computer equipment. [Refer: Property, plant and equipment] IAS 16.37 Common practice ifrs-full ComputerSoftware Monetary instant, debit label Computer software IAS 38.119 c Example documentation The amount of intangible assets representing computer software. [Refer: Intangible assets other than goodwill] ifrs-full ComputerSoftwareMember Member label Computer software [member] IAS 38.119 c Example documentation This member stands for a class of intangible assets representing computer software. [Refer: Intangible assets other than goodwill] ifrs-full ConcentrationsOfRisk Text label Description of concentrations of risk IFRS 7.34 c Disclosure documentation The description of concentrations of risks arising from financial instruments. [Refer: Classes of financial instruments [domain]] ifrs-full ConcentrationsOfRiskAxis Axis label Concentrations of risk [axis] IFRS 17.127 Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full ConcentrationsOfRiskDomain Domain [default] label Concentrations of risk [domain] IFRS 17.127 Disclosure

documentation
This member stands for the concentrations of risk. It also represents the standard value for the 'Concentrations of risk' axis if no other member is used. ifrs-full ConfidenceLevelCorrespondingToResultsOfT echniqueOtherThanConfidenceLevelTechniqu eUsedForDeterminingRiskAdjustmentForNonf inancialRisk Percent instant label Confidence level corresponding to results of technique other than confidence level technique used for determining risk adjustment for non￾financial risk IFRS 17.119 Disclosure documentation The confidence level corresponding to the results of a technique other than the confidence level technique used for determining the risk adjustment for non-financial risk. [Refer: Risk adjustment for non-financial risk [member]] ifrs-full ConfidenceLevelUsedToDetermineRiskAdjust mentForNonfinancialRisk Percent instant label Confidence level used to determine risk adjustment for non-financial risk IFRS 17.119 Disclosure documentation The confidence level used to determine the risk adjustment for non-financial risk. [Refer: Risk adjustment for non-financial risk [member]] ifrs-full ConsensusPricingMember Member label Consensus pricing [member]

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 Monetary duration, credit label Consideration paid (received) IAS 7.40 a Disclosure documentation The amount of consideration paid or received in respect of both obtaining and losing control of subsidiaries or other businesses. [Refer: Total for all subsidiaries [member]] ifrs-full 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]

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. IAS 1 IAS 27.16 a Disclosure, IAS 27.17 a Disclosure, Effective 2027-01- 01 IFRS 19.238 a Disclo sure, Effective 2027-01- 01 IFRS 19.240 a Disclo sure, Expiry date 2027- 01 IAS 1.51 b Disclosure, IAS 27.4 Disclosure IFRS18 IAS 27.16 a Disclosure, IAS 27.17 a Disclosure, IAS 27.4 Disclosure, Effective 2027-01- 01 IFRS 18.27 b Disclos ure, Effective 2027-01- 01 IFRS 19.128 b Disclo sure, Effective 2027-01- 01 IFRS 19.238 a Disclo sure, Effective 2027-01- 01 IFRS 19.240 a Disclo sure 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 Monetary instant, debit label Construction in progress IAS 16.37 Common practice documentation The amount of expenditure capitalised during the construction of non-current assets that are not yet available for use. [Refer: Non-current assets] ifrs-full ConstructionInProgressMember Member label Construction in progress [member] IAS 16.37 Common practice

documentation
This member stands for expenditure capitalised during the construction of items of property, plant and equipment that are not yet available for use (ie not yet in the location and condition necessary for it to be capable of operating in the manner intended by the management). [Refer: Property, plant and equipment] ifrs-full ConsumableBiologicalAssetsMember Member label Consumable biological assets [member] IAS 41.43 Example documentation This member stands for consumable biological assets. Consumable biological assets are those that are to be harvested as agricultural produce or sold as biological assets. [Refer: Biological assets] ifrs-full ConsumerLoans Monetary instant, debit label Loans to consumers IAS 1 Expiry date 2027-01- 01 IAS 1.112 c Common practice IFRS18 Effective 2027-01- 01 IFRS 18.113 c Comm on 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, Effective 2027-01-

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. 01 IFRS 19.261 Disclosu re 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 Monetary instant, credit label Contingent consideration recognised as of acquisition date IFRS 3.B64 g (i) Disclosu re, Effective 2027-01-

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]] 01 IFRS 19.35 f (i) Disclo sure ifrs-full ContingentLiabilitiesDisclosureIsNotPracticabl e True/False label Contingent liabilities disclosure is not practicable IAS 37.91 Disclosure, Effective 2027-01- 01 IFRS 19.261 Disclosu re commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates (true false) whether the disclosure of information related to contingent liabilities is not practicable. ifrs-full ContingentLiabilitiesIncurredByVenturerInRela tionToInterestsInJointVentures Monetary instant, credit label Contingent liabilities incurred in relation to interests in joint ventures IFRS 12.23 b Disclosure documentation The amount of contingent liabilities incurred in relation to interests in joint ventures. [Refer:
Classes of contingent liabilities [domain]; Total for all joint ventures [member]] ifrs-full ContingentLiabilitiesIncurredInRelationToInter estsInAssociates Monetary instant, credit label Contingent liabilities incurred in relation to interests in associates IFRS 12.23 b Disclosure

documentation
The amount of contingent liabilities incurred relating to the entity's interests in associates. [Refer: Total for all associates [member]; Classes of contingent liabilities [domain]] ifrs-full ContingentLiabilitiesOfJointVentureMember Member label Contingent liabilities related to joint ventures [member] IAS 37.88 Example documentation This member stands for contingent liabilities that are related to joint ventures. [Refer: Classes of contingent liabilities [domain]; Total for all joint ventures [member]] ifrs-full ContingentLiabilitiesRecognisedAsOfAcquisiti onDate (Monetary) instant, credit label Contingent liabilities recognised as of acquisition date IFRS 3.B64 i Example, IFRS 3.IE72 Example, Effective 2027-01- 01 IFRS 19.35 g Exampl e 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 Monetary instant, credit label Contingent liabilities recognised in business combination IFRS 3.B67 c Disclosure periodStartLabel Contingent liabilities recognised in business combination at beginning of period

periodEndLabel Contingent liabilities recognised in business combination at end of period documentation The amount of contingent liabilities recognised in a business combination. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]] ifrs-full ContingentLiabilityArisingFromPostemployme ntBenefitObligationsMember Member label Contingent liability arising from post-employment benefit obligations [member] IAS 19.152 Disclosure, Effective 2027-01- 01 IFRS 19.215 Disclosu re 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 disclosure Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full 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] IFRS 5 - Presentation and disclosure Disclosure

documentation
This member stands for components of the entity that are not discontinued operations. A component of an entity comprises operations and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the entity. This meaning may be overridden for line items which are either intrinsically related to discontinued operations (or disposal groups held for sale), or which are typically reported for the aggregate of continuing and discontinued. This member also represents the standard value for the 'Continuing and discontinued operations' axis if no other member is used. [Refer: Discontinued operations [member]; Aggregate continuing and discontinued operations [member]] ifrs-full ContractAssets Monetary instant, debit label Contract assets IFRS 15.105 Disclosure, IFRS 15.116 a Disclosur e, Effective 2027-01- 01 IFRS 19.105 a Disclo sure periodStartLabel Contract assets at beginning of period periodEndLabel Contract assets at end of period totalLabel Total contract assets

documentation
The amount of an entity’s right to consideration in exchange for goods or services that the entity has transferred to a customer, when that right is conditioned on something other than the passage of time (for example, the entity’s future performance). ifrs-full ContractAssetsAbstract label Contract assets [abstract] ifrs-full ContractAssetsMember Member label Contract assets [member] IFRS 7.35H b (iii) Disclos ure, IFRS 7.35M b (iii) Disclos ure, IFRS 7.35N Example, Effective 2027-01- 01 IFRS 19.66 b (iii) Disc losure, Effective 2027- 01 IFRS 19.71 b (iii) Disc losure documentation This member stands for contract assets. [Refer:
Contract assets] ifrs-full ContractDurationAxis Axis label Contract duration [axis] IFRS 15.B89 e Example, Effective 2027-01- 01 IFRS 19.103 e Examp le documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full ContractDurationDomain Domain [default] label Contract duration [domain] IFRS 15.B89 e Example, Effective 2027-01- 01 IFRS 19.103 e Examp le documentation This member stands for all durations of contracts with customers. It also represents the standard value for the 'Contract duration' axis if no other member is used. ifrs-full ContractLiabilities Monetary instant, credit label Contract liabilities IFRS 15.105 Disclosure, IFRS 15.116 a Disclosur periodStartLabel Contract liabilities at beginning of period e, Effective 2027-01-

periodEndLabel Contract liabilities at end of period 01 IFRS 19.105 a Disclo sure 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 Monetary instant, credit label Contract liabilities for performance obligations satisfied over time IAS 1 Expiry date 2027-01- 01 IAS 1.78 Common practice, Expiry date 2027-01- 01 IAS 1.55 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.B111 Comm on practice, Effective 2027-01- 01 IFRS 18.24 Common practice documentation The amount of contract liabilities for performance obligations satisfied over time. [Refer: Contract liabilities; Performance obligations satisfied over time [member]] ifrs-full 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 ContractsReferencingNaturedependentElectri cityDesignatedAsHedgingInstrumentMember Member label Contracts referencing nature-dependent electricity designated as hedging instrument [member] IAS 1 Effective 2026-01- 01 IFRS 7.30B Disclosur e, Effective 2027-01- 01 IFRS 19.64B Disclosu re IFRS18 Effective 2027-01- 01 IFRS 19.64B Disclosu re, Effective 2026-01- 01 IFRS 7.30B Disclosur e documentation This member stands for contracts referencing nature-dependent electricity designated in a hedging relationship as hedging instruments. ifrs-full ContractsReferencingNaturedependentElectri cityMember Member label Contracts Referencing Nature-dependent Electricity [member] Expiry date 2028-01- 01 IFRS 9.7.1.15 Disclos ure documentation This member stands for Contracts Referencing Nature-dependent Electricity (Amendments to IFRS 7 and IFRS 9) issued in December 2024. ifrs-full ContractualAmountsToBeExchangedInDerivat iveFinancialInstrumentForWhichGrossCashFl owsAreExchanged Monetary instant, credit label Contractual amounts to be exchanged in derivative financial instrument for which gross cash flows are exchanged IFRS 7.B11D d Example documentation The amount of contractual undiscounted cash flows in relation to contractual amounts to be exchanged in a derivative financial instrument for which gross cash flows are exchanged. [Refer:
Derivatives [member]] ifrs-full ContractualCapitalCommitments Monetary instant, credit label Contractual capital commitments IAS 1 Expiry date 2027-01-

documentation
The amount of capital commitments for which the entity has entered into a contract. [Refer: Capital commitments] 01 IAS 1.112 c Common practice IFRS18 Effective 2027-01- 01 IFRS 18.113 c Comm on practice ifrs-full ContractualCommitmentsForAcquisitionOfInta ngibleAssets Monetary instant, credit label Contractual commitments for acquisition of intangible assets IAS 38.122 e Disclosure, Effective 2027-01- 01 IFRS 19.264 e Disclo sure documentation The amount of contractual commitments for the acquisition of intangible assets. ifrs-full ContractualCommitmentsForAcquisitionOfPro pertyPlantAndEquipment Monetary instant, credit label Contractual commitments for acquisition of property, plant and equipment IAS 16.74 c Disclosure, Effective 2027-01- 01 IFRS 19.201 b Disclo sure documentation The amount of contractual commitments for the acquisition of property, plant and equipment. [Refer: Property, plant and equipment] ifrs-full ContractualServiceMargin Monetary instant, credit label Contractual service margin IFRS 17.109 Disclosure documentation The amount of the contractual service margin. [Refer: Contractual service margin [member]] ifrs-full ContractualServiceMarginMember Member label Contractual service margin [member] IFRS 17.101 c 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 17.107 d Disclosur e 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 commentaryGuidance Decreases in the present value of defined benefit obligation or net defined benefit liability resulting from contributions by plan participants should be tagged with a positive value; increases in the present value of defined benefit obligation or net defined benefit liability resulting from contributions by plan participants should be tagged with a negative value. Increases in the fair value of plan assets resulting from contributions by plan participants represent a decrease in net defined benefit liability (equivalent to an increase in a net defined benefit asset) and should be tagged with a positive value.

negatedLabel
Increase (decrease) in net defined benefit liability (asset) resulting from contributions to plan by plan participants documentation The decrease (increase) in the net defined benefit liability (asset) resulting from contributions to a defined benefit plan by plan participants. [Refer:
Net defined benefit liability (asset); Defined benefit plans [domain]] ifrs-full ContributionsToPlanNetDefinedBenefitLiability Asset (Monetary) duration, debit label Decrease (increase) in net defined benefit liability (asset) resulting from contributions to plan IAS 19.141 f Disclosure, Effective 2027-01- 01 IFRS 19.207 e Disclo sure commentaryGuidance Decreases in the present value of defined benefit obligation or net defined benefit liability resulting from contributions to plan should be tagged with a positive value; increases should be tagged with a negative value. Increases in the fair value of plan assets resulting from contributions to plan represent a decrease in the net defined benefit liability (equivalent to an increase in a net defined benefit asset) and should be tagged with a positive value.

negatedTotalLabel Total increase (decrease) in net defined benefit liability (asset) resulting from contributions to plan documentation The decrease (increase) in the net defined benefit liability (asset) resulting from contributions to a defined benefit plan. [Refer: Net defined benefit liability (asset); Defined benefit plans [domain]] ifrs-full ContributionsToPlanNetDefinedBenefitLiability AssetAbstract label Contributions to plan, net defined benefit liability (asset) [abstract] ifrs-full ControlMember Member label Control [member] IAS 24.26 a Disclosure, Effective 2027-01- 01 IFRS 19.233 a Disclo sure 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 Monetary instant, debit label Copyrights, patents and other industrial property rights, service and operating rights IAS 38.119 e Example

documentation
The amount of intangible assets representing copyrights, patents and other industrial property rights, service and operating rights. [Refer:
Intangible assets other than goodwill] ifrs-full 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 Monetary instant, debit label Corporate debt instruments held IAS 1 Expiry date 2027-01- 01 IAS 1.112 c Common practice IFRS18 Effective 2027-01- 01 IFRS 18.113 c Comm on 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 IAS1 Corporate information and statement of IFRS compliance [abstract] label IFRS18 Corporate information [abstract] ifrs-full CorporateLoans Monetary instant, debit label Loans to corporate entities

documentation The amount of corporate loans made by the entity. [Refer: Loans to corporate entities [member]] IAS 1 Expiry date 2027-01- 01 IAS 1.112 c Common practice IFRS18 Effective 2027-01- 01 IFRS 18.113 c Comm on practice ifrs-full CorporateLoansMember Member label Loans to corporate entities [member] IAS 1 IFRS 7.6 Example, IFRS 7.IG20C Example, Expiry date 2027-01- 01 IAS 1.112 c Common practice IFRS18 IFRS 7.IG20C Example, Effective 2027-01- 01 IFRS 18.113 c Comm on practice, IFRS 7.6 Example documentation This member stands for loans made to corporate entities. ifrs-full CostApproachMember Member label Cost approach [member] IAS 36.130 f (ii) Disclosur e, IAS 36.134 e Disclosure, IFRS 13.62 Example, IFRS 13.93 d Disclosure, Effective 2027-01- 01 IFRS 19.254 e Disclo sure 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 Monetary duration, debit label IAS1 Cost included in profit or loss in accordance with paragraph 20A of IAS 16 that relates to items produced that are not output of entity's ordinary activities IAS 16.74A b Disclosure label IFRS18 Cost included in profit or loss in accordance with paragraph 20A of IAS 16 that relates to items produced that are not output of entity's ordinary activities, operating

documentation IAS1
The amount of cost included in profit or loss in accordance with paragraph 20A of IAS 16 that relates to items produced that are not an output of the entity's ordinary activities and are produced while bringing an item of property, plant and equipment to the location and condition necessary for it to be capable of operating in the manner intended by management. documentation IFRS18 The amount of cost included in profit or loss in accordance with paragraph 20A of IAS 16 that relates to items produced that are not an output of the entity's ordinary activities and are produced while bringing an item of property, plant and equipment to the location and condition necessary for it to be capable of operating in the manner intended by management, in the operating category in the statement of profit or loss. ifrs-full CostModelMember Member label Cost model [member] IAS 16.73 a Disclosure, IAS 38.122 c (iii) Disclos ure, Effective 2027-01- 01 IFRS 19.200 a Disclo sure, Effective 2027-01- 01 IFRS 19.264 c (iii) Dis closure documentation This member stands for the cost model. After recognition, an asset is carried at its cost less any accumulated depreciation and any accumulated impairment losses.

ifrs-full CostOfHedgingAbstract label Cost of hedging [abstract] ifrs-full CostOfInventoriesRecognisedAsExpenseDuri ngPeriod Monetary duration, debit label IAS1 Cost of inventories recognised as expense during period IAS 2.36 d Disclosure, Effective 2027-01- 01 IFRS 19.164 c Disclos ure label IFRS18 Cost of inventories recognised as expense during period, operating documentation IAS1 The amount of inventories recognised as an expense during the period. [Refer: Inventories] documentation IFRS18 The amount of inventories recognised as an expense during the period, in the operating category in the statement of profit or loss. [Refer:
Inventories] ifrs-full CostOfMerchandiseSold Monetary duration, debit label IAS1 Cost of merchandise sold IAS 1 Expiry date 2027-01- 01 IAS 1.85 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.113 c Comm on practice, Effective 2027-01- 01 IFRS 18.24 Common practice label IFRS18 Cost of merchandise sold, operating documentation IAS1 The amount of merchandise that was sold during the period and recognised as an expense. documentation IFRS18 The amount of merchandise that was sold during the period and recognised as an expense, in the operating category in the statement of profit or loss. ifrs-full CostOfPurchasedEnergySold Monetary duration, debit label IAS1 Cost of purchased energy sold IAS 1 Expiry date 2027-01- 01 IAS 1.112 c Common practice label IFRS18 Cost of purchased energy sold, operating

documentation IAS1 The amount of purchased energy that was sold during the period and recognised as an expense. IFRS18 Effective 2027-01- 01 IFRS 18.113 c Comm on practice, Effective 2027-01- 01 IFRS 18.24 Common practice documentation IFRS18 The amount of purchased energy that was sold during the period and recognised as an expense, in the operating category in the statement of profit or loss. ifrs-full CostOfSales (Monetary) duration, debit label IAS1 Cost of sales IAS 1 Expiry date 2027-01- 01 IAS 1.99 Disclosure, Expiry date 2027-01- 01 IAS 1.103 Disclosure IFRS18 Effective 2027-01- 01 IFRS 18.82 a Disclos ure, Effective 2027-01- 01 IFRS 18.81 Example commentaryGuidance This line item should only be used to tag total 'cost of sales' amounts. It should NOT be used to tag a partial cost of sales, that is, an amount excluding specific expenses classified by an entity as cost of sales. For example, the line item should not be used to tag ‘cost of sales, excluding depreciation’ when the depreciation amount reflects an expense that the company considers part of cost of sales. negatedLabel IAS1 Cost of sales label IFRS18 Cost of sales, operating negatedLabel IFRS18 Cost of sales, operating

documentation IAS1
The amount of all expenses directly or indirectly attributed to the goods or services sold. Attributed expenses include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, such as depreciation and maintenance of factory buildings and equipment used in the production process, unallocated production overheads, and abnormal amounts of production costs of inventories. documentation IFRS18 The amount of all expenses directly or indirectly attributed to the goods or services sold, in the operating category in the statement of profit or loss. Attributed expenses include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, such as depreciation and maintenance of factory buildings and equipment used in the production process, unallocated production overheads, and abnormal amounts of production costs of inventories. ifrs-full CostOfSalesFoodAndBeverage Monetary duration, debit label IAS1 Cost of sales, food and beverage IAS 1 Expiry date 2027-01-

label IFRS18 Cost of sales, food and beverage, operating 01 IAS 1.85 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice, Effective 2027- 01 IFRS 18.113 c Comm on practice documentation IAS1 The amount of cost of sales attributed to food and beverage. [Refer: Cost of sales] documentation IFRS18 The amount of cost of sales attributed to food and beverage, in the operating category in the statement of profit or loss. [Refer: Cost of sales, operating] ifrs-full CostOfSalesHotelOperations Monetary duration, debit label IAS1 Cost of sales, hotel operations IAS 1 Expiry date 2027-01- 01 IAS 1.85 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice, Effective 2027- 01 IFRS 18.113 c Comm on practice label IFRS18 Cost of sales, hotel operations, operating documentation IAS1 The amount of cost of sales attributed to hotel operations. [Refer: Cost of sales] documentation IFRS18 The amount of cost of sales attributed to hotel operations, in the operating category in the statement of profit or loss. [Refer: Cost of sales, operating] ifrs-full CostOfSalesMember Member label IAS1 Cost of sales [member] Expiry date 2027-01- 01 IAS 1.112 c Common practice, Expiry date 2027-01- 01 IAS 1.104 Common practice documentation This member stands for the amount of all expenses directly or indirectly attributed to goods or services sold. This member is used to attribute an expense by nature to a functional line item in the statement of profit or loss.

ifrs-full CostOfSalesRoomOccupancyServices Monetary duration, debit label IAS1 Cost of sales, room occupancy services IAS 1 Expiry date 2027-01- 01 IAS 1.85 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice, Effective 2027- 01 IFRS 18.113 c Comm on practice label IFRS18 Cost of sales, room occupancy services, operating documentation IAS1 The amount of cost of sales attributed to room occupancy services. [Refer: Cost of sales] documentation IFRS18 The amount of cost of sales attributed to room occupancy services, in the operating category in the statement of profit or loss. [Refer: Cost of sales, operating] ifrs-full CostsToObtainContractsWithCustomersMem ber Member label Costs to obtain contracts with customers [member] IFRS 15.128 a Example, Effective 2027-01- 01 IFRS 19.113 a Examp le documentation This member stands for a category of assets recognised from the costs to obtain or fulfil contracts with customers representing the costs to obtain contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers] ifrs-full CounterpartiesAxis Axis label Counterparties [axis] IFRS 7.B52 Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full CounterpartiesDomain Domain [default] label Counterparties [domain] IFRS 7.B52 Disclosure

documentation
This member stands for the parties to the transaction other than the entity. It also represents the standard value for the 'Counterparties' axis if no other member is used. ifrs-full CountryOfDomicileMember Member label Country of domicile [member] IFRS 8.33 a Disclosure, IFRS 8.33 b Disclosure documentation This member stands for the country in which the entity is registered and where it has its legal address or registered office. ifrs-full CountryOfIncorporation Text label Country of incorporation IAS 1 Effective 2027-01- sure, Expiry date 2027- e IFRS18 Effective 2027-01- 01 IFRS 19.141 a Disclo sure, Effective 2027-01- 01 IFRS 18.116 a Disclo sure documentation The country in which the entity is incorporated. ifrs-full CountryOfIncorporationOfEntityWhoseConsoli datedFinancialStatementsHaveBeenProduce dForPublicUse Text label Country of incorporation of entity whose consolidated financial statements have been produced for public use IAS 27.16 a Disclosure, Effective 2027-01- 01 IFRS 19.238 a Disclo sure

documentation IAS1
The country in which the entity's ultimate, or any intermediate, parent, whose consolidated financial statements that comply with IFRSs have been produced for public use, has been incorporated. [Refer: Consolidated [member]; IFRSs [member]] documentation IFRS18 The country in which the entity's ultimate, or any intermediate, parent, whose consolidated financial statements that comply with IFRS Accounting Standards have been produced for public use, has been incorporated. [Refer: Consolidated [member]; IFRSs [member]] ifrs-full CountryOfIncorporationOfJointOperation Text label Country of incorporation of joint operation IFRS 12.21 a (iii) 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,

documentation
The country in which an associate of the entity is incorporated. [Refer: Total for all associates [member]] IAS 27.17 b (ii) Disclosur e, IFRS 12.21 a (iii) Disclos ure 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, IAS 8.49 b (i) Disclosure, Effective 2027-01- 01 IFRS 19.178 f (i) Discl osure, Effective 2027-01- 01 IFRS 19.179 c (i) Disc losure, Effective 2027- 01 IFRS 19.186 b (i) Disc losure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full CreditCardLoans Monetary instant, debit label Credit card loans IAS 1 Expiry date 2027-01- 01 IAS 1.55 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice documentation The amount of credit card loans made by the entity. ifrs-full CreditDerivativeFairValue Monetary instant, debit label Credit derivative, fair value IFRS 7.24G a Disclosure periodStartLabel Credit derivative, fair value at beginning of period periodEndLabel Credit derivative, fair value at end of period documentation The fair value of a credit derivative. [Refer: At fair value [member]; Derivatives [member]]

ifrs-full CreditDerivativeNominalAmount Monetary instant label Credit derivative, nominal amount IFRS 7.24G a Disclosure

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

periodStartLabel Credit derivative, nominal amount at beginning of period periodEndLabel Credit derivative, nominal amount at end of period documentation The nominal amount of a credit derivative. [Refer:
Derivatives [member]] ifrs-full CreditExposure Monetary instant label Credit exposure

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, Effective 2027-01- 01 IFRS 19.66 Disclosur e, Effective 2027-01- 01 IFRS 19.71 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 CreditImpairmentOfFinancialInstrumentsDom ain Domain [default] label Credit impairment of financial instruments [domain] IFRS 7.35H Disclosure, IFRS 7.35M Disclosure, Effective 2027-01- 01 IFRS 19.66 Disclosur e, Effective 2027-01- 01 IFRS 19.71 Disclosur e documentation This member stands for all statuses of credit impairment of financial instruments. A financial instrument is credit-impaired when one or more events that have a detrimental impact on the estimated future cash flows of that financial instrument have occurred. This member also represents the standard value for the 'Credit impairment of financial instruments' axis if no other member is used. ifrs-full CreditrelatedFeeAndCommissionIncome Monetary duration, credit label IAS1 Credit-related fee and commission income IAS 1 Expiry date 2027-01- 01 IAS 1.112 c Common practice IFRS18 Effective 2027-01- 01 IFRS 18.113 c Comm on practice, Effective 2027-01- label IFRS18 Credit-related fee and commission income, operating documentation IAS1 The amount of income recognised from credit￾related fees and commissions. [Refer: Fee and commission income]

documentation
IFRS18
The amount of income recognised from credit￾related fees and commissions, in the operating category in the statement of profit or loss. [Refer:
Fee and commission income, operating] 01 IFRS 18.24 Common practice 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 Monetary duration, credit label Cumulative change in fair value recognised in profit or loss on sales of investment property between pools of assets measured using different models IAS 40.75 f (iv) Disclosur e, Effective 2027-01- 01 IFRS 19.268 c Disclos ure

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 Expiry date 2027-01- 01 IAS 1.106 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.107 Commo n 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 Monetary duration, credit label Cumulative gain (loss) on disposal of investments in equity instruments designated at fair value through other comprehensive income IFRS 7.11B c Disclosure documentation The cumulative gain (loss) on disposal of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: At fair value [member]; Other comprehensive income]

ifrs-full
CumulativeGainLossPreviouslyRecognisedIn OtherComprehensiveIncomeArisingFromRecl assificationOfFinancialAssetsOutOfFairValue ThroughOtherComprehensiveIncomeIntoFair ValueThroughProfitOrLossMeasurementCate gory Monetary duration, credit label Cumulative gain (loss) previously recognised in other comprehensive income arising from reclassification of financial assets out of fair value through other comprehensive income into fair value through profit or loss measurement category IAS 1 Expiry date 2027-01- 01 IAS 1.82 cb Disclosur e IFRS18 Effective 2027-01- 01 IFRS 18.75 b (v) Discl osure 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 CumulativeGainLossPreviouslyRecognisedIn OtherComprehensiveIncomeArisingFromRecl assificationOfFinancialAssetsOutOfFairValue ThroughOtherComprehensiveIncomeIntoFair ValueThroughProfitOrLossMeasurementCate goryInvesting Monetary duration, cre dit label IFRS18 Cumulative gain (loss) previously recognised in other comprehensive income arising from reclassification of financial assets out of fair value through other comprehensive income into fair value through profit or loss measurement category, investing Effective 2027-01- 01 IFRS 18.75 b (v) Discl osure

documentation
IFRS18
The cumulative gain (loss) previously recognised in other comprehensive income arising from the reclassification of financial assets out of the fair value through other comprehensive income into the fair value through profit or loss measurement category, in the investing category in the statement of profit or loss. [Refer: Financial assets measured at fair value through other comprehensive income; Financial assets at fair value through profit or loss; Other comprehensive income] ifrs-full CumulativeGainLossPreviouslyRecognisedIn OtherComprehensiveIncomeArisingFromRecl assificationOfFinancialAssetsOutOfFairValue ThroughOtherComprehensiveIncomeIntoFair ValueThroughProfitOrLossMeasurementCate goryOperating Monetary duration, cre dit label IFRS18 Cumulative gain (loss) previously recognised in other comprehensive income arising from reclassification of financial assets out of fair value through other comprehensive income into fair value through profit or loss measurement category, operating Effective 2027-01- 01 IFRS 18.75 b (v) Discl osure

documentation
IFRS18
The cumulative gain (loss) previously recognised in other comprehensive income arising from the reclassification of financial assets out of the fair value through other comprehensive income into the fair value through profit or loss measurement category, in the operating category in the statement of profit or loss. [Refer: Financial assets measured at fair value through other comprehensive income; Financial assets at fair value through profit or loss; Other comprehensive income] ifrs-full CumulativePreferenceDividendsNotRecognis ed Monetary duration label Cumulative preference dividends not recognised IAS 1 Expiry date 2027-01-

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]] 01 IAS 1.137 b Disclosur e, Effective 2027-01- 01 IFRS 19.B17 b Disclo sure IFRS18 Effective 2027-01- 01 IFRS 19.162 b Disclo sure, Effective 2027-01- 01 IFRS 18.132 b Disclo sure

documentation The amount of cumulative preference dividends not recognised. ifrs-full CumulativeUnrecognisedShareOfLossesOfAs sociates Monetary instant, credit label Cumulative unrecognised share of losses of associates IFRS 12.22 c Disclosure documentation The cumulative amount of the unrecognised share of losses of associates if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Total for all associates [member]; Unrecognised share of losses of associates] ifrs-full CumulativeUnrecognisedShareOfLossesOfJoi ntVentures Monetary instant, credit label Cumulative unrecognised share of losses of joint ventures IFRS 12.22 c Disclosure documentation The cumulative amount of the unrecognised share of losses of joint ventures if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Total for all joint ventures [member]; Unrecognised share of losses of joint ventures] ifrs-full CumulativeUnrecognisedShareOfLossesOfJoi ntVenturesTransitionFromProportionateConso lidationToEquityMethod Monetary instant, credit label Cumulative unrecognised share of losses of joint ventures, transition from proportionate consolidation to equity method IFRS 11.C4 Disclosure

documentation
The entity's cumulative unrecognised share of losses of its joint ventures for which transition from proportionate consolidation to the equity method was performed. [Refer: Total for all joint ventures [member]; Cumulative unrecognised share of losses of joint ventures] ifrs-full CurrencyInWhichInformationIsDisplayedAxis Axis label Currency in which information is displayed [axis] IAS 21.57 a Disclosure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full 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]

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 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a (ii) Disclo sure, IFRS 7 - Defined terms Disclosure ifrs-full CurrencySwapContractMember Member label Currency swap contract [member] IAS 1 Expiry date 2027-01- 01 IAS 1.112 c Common practice IFRS18 Effective 2027-01- 01 IFRS 18.113 c Comm on practice documentation This member stands for a currency swap contract. [Refer: Swap contract [member]] ifrs-full CurrentAccrualsAndCurrentDeferredIncomeIn cludingCurrentContractLiabilities Monetary instant, credit label Current accruals and current deferred income including current contract liabilities IAS 1 Expiry date 2027-01- 01 IAS 1.55 Common practice, Expiry date 2027-01- 01 IAS 1.78 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.B111 Comm on practice, Effective 2027-01- 01 IFRS 18.24 Common practice totalLabel Total current accruals and current deferred income including current contract liabilities documentation The amount of current accruals and current deferred income including current contract liabilities. [Refer: Accruals; Deferred income including contract liabilities] ifrs-full CurrentAccrualsAndCurrentDeferredIncomeIn cludingCurrentContractLiabilitiesAbstract label Current accruals and current deferred income including current contract liabilities [abstract] ifrs-full CurrentAccruedExpensesAndOtherCurrentLia bilities Monetary instant, credit label Current accrued expenses and other current liabilities IAS 1 Expiry date 2027-01-

documentation
The amount of current accrued expenses and other current liabilities. [Refer: Accruals; Other current liabilities] 01 IAS 1.55 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice ifrs-full CurrentAccruedIncomeIncludingCurrentContr actAssets Monetary instant, debit label Current accrued income including current contract assets IAS 1 Expiry date 2027-01- 01 IAS 1.55 Common practice, Expiry date 2027-01- 01 IAS 1.78 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice, Effective 2027- 01 IFRS 18.B111 Comm on 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 Monetary instant, debit label Current accrued income other than current contract assets IAS 1 Expiry date 2027-01- 01 IAS 1.78 Common practice, Expiry date 2027-01- 01 IAS 1.55 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.B111 Comm on practice, Effective 2027-01- 01 IFRS 18.24 Common practice documentation The amount of current accrued income other than current contract assets. [Refer: Accrued income other than contract assets] ifrs-full CurrentAdvances Monetary instant, credit label Current advances received, representing current contract liabilities for performance obligations satisfied at point in time IAS 1 Expiry date 2027-01- 01 IAS 1.78 Common practice, Expiry date 2027-01- 01 IAS 1.55 Common

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] practice IFRS18 Effective 2027-01- 01 IFRS 18.B111 Comm on practice, Effective 2027-01- 01 IFRS 18.24 Common practice ifrs-full CurrentAdvancesToSuppliers Monetary instant, debit label Current advances to suppliers IAS 1 Expiry date 2027-01- 01 IAS 1.112 c Common practice IFRS18 Effective 2027-01- 01 IFRS 18.113 c Comm on practice documentation The amount of current advances made to suppliers before goods or services are received. ifrs-full CurrentAgriculturalProduce Monetary instant, debit label Current agricultural produce IAS 2.37 Common practice documentation A classification of current inventory representing the amount of harvested produce of the entity's biological assets. [Refer: Biological assets; Inventories] ifrs-full CurrentAndDeferredTaxRelatingToItemsChar gedOrCreditedDirectlyToEquity Monetary duration, debit label Current and deferred tax relating to items credited (charged) directly to equity IAS 12.81 a Disclosure, Effective 2027-01- 01 IFRS 19.194 a Disclo sure 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 Monetary instant, debit label Current assets IAS 1 IFRS 12.B10 b Example, totalLabel Total current assets IFRS 12.B12 b (i) Disclos

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] ure, , Expiry date 2027- 01 IAS 1.66 Disclosure IFRS18 IFRS 12.B10 b Example, IFRS 12.B12 b (i) Disclos ure, , Effective 2027-01- 01 IFRS 18.99 Disclosur e ifrs-full CurrentAssetsAbstract label Current assets [abstract] ifrs-full CurrentAssetsLiabilities Monetary instant, debit label Current assets (liabilities) IAS 1 Expiry date 2027-01- 01 IAS 1.55 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice netLabel Net current assets (liabilities) documentation The amount of current assets less the amount of current liabilities. ifrs-full CurrentAssetsOtherThanAssetsOrDisposalGr oupsClassifiedAsHeldForSaleOrAsHeldForDis tributionToOwners Monetary instant, debit label Current assets other than non-current assets or disposal groups classified as held for sale or as held for distribution to owners IAS 1 Expiry date 2027-01- 01 IAS 1.66 Disclosure IFRS18 Effective 2027-01- 01 IFRS 18.99 Disclosur totalLabel e 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 Monetary instant, debit label Current assets recognised as of acquisition date IFRS 3.B64 i Common practice documentation The amount recognised as of the acquisition date for current assets acquired in a business combination. [Refer: Current assets; Total for all business combinations [member]] ifrs-full CurrentBiologicalAssets Monetary instant, debit label Current biological assets IAS 1 Expiry date 2027-01- 01 IAS 1.54 f Disclosure IFRS18 Effective 2027-01- 01 IFRS 18.103 h Disclo sure 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 Monetary instant, credit label Current bonds issued and current portion of non￾current bonds issued IAS 1 Expiry date 2027-01- 01 IAS 1.112 c Common practice IFRS18 Effective 2027-01- 01 IFRS 18.113 c Comm on practice documentation The amount of current bonds issued and the current portion of non-current bonds issued. [Refer: Bonds issued] ifrs-full CurrentBorrowingsAndCurrentPortionOfNonc urrentBorrowings Monetary instant, credit label Current borrowings and current portion of non￾current borrowings IAS 1 Expiry date 2027-01- 01 IAS 1.55 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice totalLabel Total current borrowings and current portion of non-current borrowings documentation The amount of current borrowings and current portion of non-current borrowings. [Refer:
Borrowings] ifrs-full 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 Monetary instant, credit label Current commercial papers issued and current portion of non-current commercial papers issued IAS 1 Expiry date 2027-01- 01 IAS 1.112 c Common practice IFRS18 Effective 2027-01- 01 IFRS 18.113 c Comm on practice documentation The amount of current commercial paper issued and the current portion of non-current commercial paper issued. [Refer: Commercial papers issued] ifrs-full CurrentContractAssets Monetary instant, debit label Current contract assets IFRS 15.105 Disclosure

documentation The amount of current contract assets. [Refer:
Contract assets] ifrs-full CurrentContractLiabilities Monetary instant, credit label Current contract liabilities IFRS 15.105 Disclosure totalLabel Total current contract liabilities documentation The amount of current contract liabilities. [Refer:
Contract liabilities] ifrs-full CurrentContractLiabilitiesAbstract label Current contract liabilities [abstract] ifrs-full CurrentContractLiabilitiesForPerformanceObli gationsSatisfiedOverTime Monetary instant, credit label Current contract liabilities for performance obligations satisfied over time IAS 1 Expiry date 2027-01- 01 IAS 1.55 Common practice, Expiry date 2027-01- 01 IAS 1.78 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.B111 Comm on practice, Effective 2027-01- 01 IFRS 18.24 Common practice documentation The amount of current contract liabilities for performance obligations satisfied over time. [Refer: Contract liabilities for performance obligations satisfied over time] ifrs-full CurrentCrudeOil Monetary instant, debit label Current crude oil IAS 2.37 Common practice documentation A classification of current inventory representing the amount of unrefined, unprocessed oil. [Refer:
Inventories] ifrs-full CurrentDebtInstrumentsIssued Monetary instant, credit label Current debt instruments issued IAS 1 Expiry date 2027-01- 01 IAS 1.55 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice documentation The amount of current debt instruments issued. [Refer: Debt instruments issued]

ifrs-full CurrentDeferredIncomeIncludingCurrentContr actLiabilities Monetary instant, credit label Current deferred income including current contract liabilities IAS 1 Expiry date 2027-01- 01 IAS 1.78 Common practice, Expiry date 2027-01- 01 IAS 1.55 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.B111 Comm on practice, Effective 2027-01- 01 IFRS 18.24 Common practice totalLabel Total current deferred income including current contract liabilities documentation The amount of current deferred income including current contract liabilities. [Refer: Deferred income including contract liabilities] ifrs-full CurrentDeferredIncomeIncludingCurrentContr actLiabilitiesAbstract label Current deferred income including current contract liabilities [abstract] ifrs-full CurrentDeferredIncomeOtherThanCurrentCon tractLiabilities Monetary instant, credit label Current deferred income other than current contract liabilities IAS 1 Expiry date 2027-01- 01 IAS 1.78 Common practice, Expiry date 2027-01- 01 IAS 1.55 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.B111 Comm on practice, Effective 2027-01- 01 IFRS 18.24 Common practice documentation The amount of current deferred income other than current contract liabilities. [Refer: Deferred income other than contract liabilities] ifrs-full CurrentDepositsFromCustomers Monetary instant, credit label Current deposits from customers IAS 1 Expiry date 2027-01- 01 IAS 1.55 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice documentation The amount of current deposits from customers. [Refer: Deposits from customers] ifrs-full CurrentDerivativeFinancialAssets Monetary instant, debit label Current derivative financial assets IAS 1 Expiry date 2027-01-

documentation The amount of current derivative financial assets. [Refer: Derivative financial assets] 01 IAS 1.55 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice ifrs-full CurrentDerivativeFinancialLiabilities Monetary instant, credit label Current derivative financial liabilities IAS 1 Expiry date 2027-01- 01 IAS 1.55 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice documentation The amount of current derivative financial liabilities. [Refer: Derivative financial liabilities] ifrs-full CurrentDividendPayables Monetary instant, credit label Current dividend payables IAS 1 Expiry date 2027-01- 01 IAS 1.55 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice documentation The amount of current dividend payables. [Refer:
Dividend payables] ifrs-full 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 Monetary instant, credit label Current excise tax payables IAS 1 Expiry date 2027-01- 01 IAS 1.78 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.B111 Comm on practice documentation The amount of current excise tax payables. [Refer:
Excise tax payables] ifrs-full CurrentFinanceLeaseReceivables Monetary instant, debit label Current finance lease receivables IAS 1 Expiry date 2027-01-

documentation The amount of current finance lease receivables. [Refer: Finance lease receivables] 01 IAS 1.55 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice ifrs-full CurrentFinancialAssets Monetary instant, debit label Current financial assets IFRS 7.25 Disclosure totalLabel Total current financial assets documentation The amount of current financial assets. [Refer:
Financial assets] ifrs-full CurrentFinancialAssetsAtAmortisedCost Monetary instant, debit label Current financial assets at amortised cost IFRS 7.8 f Disclosure, Effective 2027-01- 01 IFRS 19.44 c Disclosu re documentation The amount of current financial assets measured at amortised cost. [Refer: Financial assets at amortised cost] ifrs-full CurrentFinancialAssetsAtFairValueThroughOt herComprehensiveIncome Monetary instant, debit label Current financial assets at fair value through other comprehensive income IFRS 7.8 h Disclosure, Effective 2027-01- 01 IFRS 19.44 e Disclos ure 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 Monetary instant, debit label Current financial assets at fair value through profit or loss IFRS 7.8 a Disclosure, Effective 2027-01-

totalLabel Total current financial assets at fair value through profit or loss 01 IFRS 19.44 a Disclos ure 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 Monetary instant, debit label Current financial assets at fair value through profit or loss, classified as held for trading IAS 1 Expiry date 2027-01- 01 IAS 1.55 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice documentation The amount of current financial assets measured at fair value through profit or loss classified as held for trading. [Refer: Financial assets at fair value through profit or loss, classified as held for trading] ifrs-full CurrentFinancialAssetsAtFairValueThroughPr ofitOrLossDesignatedUponInitialRecognition Monetary instant, debit label Current financial assets at fair value through profit or loss, designated upon initial recognition or subsequently IFRS 7.8 a Disclosure

documentation
The amount of current financial assets measured at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently] ifrs-full CurrentFinancialAssetsAtFairValueThroughPr ofitOrLossMandatorilyMeasuredAtFairValue Monetary instant, debit label Current financial assets at fair value through profit or loss, mandatorily measured at fair value IFRS 7.8 a Disclosure documentation The amount of current financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value] ifrs-full CurrentFinancialAssetsAtFairValueThroughPr ofitOrLossMeasuredAsSuchInAccordanceWit hExemptionForReacquisitionOfOwnEquityInst ruments Monetary instant, debit label Current financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments IFRS 7.8 a Disclosure

documentation
The amount of current financial assets at fair value through profit or loss measured as such in accordance with the exemption for reacquisition of own equity instruments. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments] ifrs-full CurrentFinancialAssetsAtFairValueThroughPr ofitOrLossMeasuredAsSuchInAccordanceWit hExemptionForRepurchaseOfOwnFinancialLi abilities Monetary instant, debit label Current financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities IFRS 7.8 a Disclosure documentation The amount of current financial assets at fair value through profit or loss measured as such in accordance with the exemption for repurchase of own financial liabilities. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities] ifrs-full CurrentFinancialAssetsAvailableforsale Monetary instant, debit label Current financial assets available-for-sale Expired 2023-01- 01 IFRS 7.8 d Disclosure

commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The amount of current financial assets available￾for-sale. [Refer: Financial assets available-for￾sale; Current financial assets] ifrs-full CurrentFinancialAssetsMeasuredAtFairValue ThroughOtherComprehensiveIncome Monetary instant, debit label Current financial assets measured at fair value through other comprehensive income IFRS 7.8 h Disclosure, Effective 2027-01- 01 IFRS 19.44 e (i) Discl osure documentation The amount of current financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income] ifrs-full CurrentFinancialLiabilities Monetary instant, credit label Current financial liabilities IFRS 7.25 Disclosure totalLabel Total current financial liabilities documentation The amount of current financial liabilities. [Refer:
Financial liabilities] ifrs-full CurrentFinancialLiabilitiesAtAmortisedCost Monetary instant, credit label Current financial liabilities at amortised cost IFRS 7.8 g Disclosure, Effective 2027-01- 01 IFRS 19.44 d Disclos ure documentation The amount of current financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost] ifrs-full CurrentFinancialLiabilitiesAtFairValueThrough ProfitOrLoss Monetary instant, credit label Current financial liabilities at fair value through profit or loss IFRS 7.8 e Disclosure, Effective 2027-01-

totalLabel Total current financial liabilities at fair value through profit or loss 01 IFRS 19.44 b Disclos ure 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 Monetary instant, credit label Current financial liabilities at fair value through profit or loss, classified as held for trading IFRS 7.8 e Disclosure, Effective 2027-01- 01 IFRS 19.44 b (ii) Discl osure 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 Monetary instant, credit label Current financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently IFRS 7.8 e Disclosure, Effective 2027-01- 01 IFRS 19.44 b (i) Discl osure

documentation
The amount of current financial liabilities measured at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently] ifrs-full CurrentFoodAndBeverage Monetary instant, debit label Current food and beverage IAS 2.37 Common practice documentation A classification of current inventory representing the amount of food and beverage. [Refer:
Inventories] ifrs-full CurrentFuel Monetary instant, debit label Current fuel IAS 2.37 Common practice documentation A classification of current inventory representing the amount of fuel. [Refer: Inventories] ifrs-full CurrentGovernmentGrants Monetary instant, credit label Current government grants IAS 1 Expiry date 2027-01- 01 IAS 1.55 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice documentation The amount of current government grants recognised in the statement of financial position as deferred income. [Refer: Government [member]; Government grants] ifrs-full CurrentHeldtomaturityInvestments Monetary instant, debit label Current held-to-maturity investments Expired 2023-01- 01 IFRS 7.8 b Disclosure commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The amount of current held-to-maturity investments. [Refer: Held-to-maturity investments]

ifrs-full CurrentInterestPayable Monetary instant, credit label Current interest payable IAS 1 Expiry date 2027-01- 01 IAS 1.112 c Common practice IFRS18 Effective 2027-01- 01 IFRS 18.113 c Comm on practice documentation The amount of current interest payable. [Refer:
Interest payable] ifrs-full CurrentInterestReceivable Monetary instant, debit label Current interest receivable IAS 1 Expiry date 2027-01- 01 IAS 1.112 c Common practice IFRS18 Effective 2027-01- 01 IFRS 18.113 c Comm on 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 Monetary instant, debit label Current inventories held for sale IAS 2.37 Common practice documentation A classification of current inventory representing the amount of inventories held for sale in the ordinary course of business. [Refer: Inventories] ifrs-full CurrentInventoriesInTransit Monetary instant, debit label Current inventories in transit IAS 2.37 Common practice documentation A classification of current inventory representing the amount of inventories in transit. [Refer:
Inventories] ifrs-full CurrentInvestments Monetary instant, debit label Current investments IAS 1 Expiry date 2027-01- 01 IAS 1.55 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice documentation The amount of current investments.

ifrs-full
CurrentInvestmentsInEquityInstrumentsDesig natedAtFairValueThroughOtherComprehensiv eIncome Monetary instant, debit label Current investments in equity instruments designated at fair value through other comprehensive income IFRS 7.8 h Disclosure, Effective 2027-01- 01 IFRS 19.44 e (ii) Discl osure documentation The amount of current investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income] ifrs-full CurrentLeaseLiabilities Monetary instant, credit label Current lease liabilities IFRS 16.47 b Disclosure documentation The amount of current lease liabilities. [Refer:
Lease liabilities] ifrs-full CurrentLiabilities (Monetary) instant, credit label Current liabilities IAS 1 IFRS 12.B12 b (iii) Disclo sure, Expiry date 2027- 01 IAS 1.69 Disclosure, IFRS 12.B10 b Example IFRS18 IFRS 12.B10 b Example, IFRS 12.B12 b (iii) Disclo sure, Effective 2027-01- 01 IFRS 18.101 Disclosu re 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 Monetary instant, credit label Current liabilities other than liabilities included in disposal groups classified as held for sale IAS 1 Expiry date 2027-01- 01 IAS 1.69 Disclosure IFRS18 Effective 2027-01- 01 IFRS 18.101 Disclosu re 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 Monetary instant, debit label Current loans and receivables Expired 2023-01- 01 IFRS 7.8 c Disclosure commentaryGuidance This element should be used to tag non-restated comparative information only. documentation The amount of current loans and receivables. [Refer: Loans and receivables]

ifrs-full CurrentLoansReceivedAndCurrentPortionOfN oncurrentLoansReceived Monetary instant, credit label Current loans received and current portion of non￾current loans received IAS 1 Expiry date 2027-01- 01 IAS 1.112 c Common practice IFRS18 Effective 2027-01- 01 IFRS 18.113 c Comm on practice documentation The amount of current loans received and the current portion of non-current loans received. [Refer: Loans received] ifrs-full CurrentMaterialsAndSuppliesToBeConsumedI nProductionProcessOrRenderingServices Monetary instant, debit label Current materials and supplies to be consumed in production process or rendering services IAS 2.37 Common practice documentation A classification of current inventory representing the amount of materials and supplies to be consumed in a production process or while rendering services. [Refer: Inventories] ifrs-full CurrentMember Member label Current [member] IFRS 7.35N Example, IFRS 7.IG20D Example documentation This member stands for a current time band. ifrs-full CurrentNaturalGas Monetary instant, debit label Current natural gas IAS 2.37 Common practice documentation A classification of current inventory representing the amount of a naturally occurring hydrocarbon gas mixture. [Refer: Inventories] ifrs-full CurrentNoncashAssetsPledgedAsCollateralFo rWhichTransfereeHasRightByContractOrCust omToSellOrRepledgeCollateral Monetary instant, debit label Current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral IFRS 9.3.2.23 a 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 Monetary instant, credit label Current notes and debentures issued and current portion of non-current notes and debentures issued IAS 1 Expiry date 2027-01- 01 IAS 1.112 c Common practice IFRS18 Effective 2027-01- 01 IFRS 18.113 c Comm on practice documentation The amount of current notes and debentures issued and the current portion of non-current notes and debentures issued. [Refer: Notes and debentures issued] ifrs-full CurrentOreStockpiles Monetary instant, debit label Current ore stockpiles IAS 2.37 Common practice documentation A classification of current inventory representing the amount of ore stockpiles. [Refer: Inventories] ifrs-full CurrentPackagingAndStorageMaterials Monetary instant, debit label Current packaging and storage materials IAS 2.37 Common practice documentation A classification of current inventory representing the amount of packaging and storage materials. [Refer: Inventories] ifrs-full CurrentPayablesForPurchaseOfEnergy Monetary instant, credit label Current payables for purchase of energy IAS 1 Expiry date 2027-01- 01 IAS 1.78 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.B111 Comm on practice documentation The amount of current payables for the purchase of energy. [Refer: Payables for purchase of energy]

ifrs-full CurrentPayablesForPurchaseOfNoncurrentAs sets Monetary instant, credit label Current payables for purchase of non-current assets IAS 1 Expiry date 2027-01- 01 IAS 1.78 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.B111 Comm on 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 Monetary instant, credit label Current payables on social security and taxes other than income tax IAS 1 Expiry date 2027-01- 01 IAS 1.78 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.B111 Comm on practice documentation The amount of current payables on social security and taxes other than incomes tax. [Refer: Payables on social security and taxes other than income tax] ifrs-full CurrentPetroleumAndPetrochemicalProducts Monetary instant, debit label Current petroleum and petrochemical products IAS 2.37 Common practice documentation A classification of current inventory representing the amount of products derived from crude oil and natural gas. [Refer: Current crude oil; Current natural gas] ifrs-full CurrentPortionOfLongtermBorrowings Monetary instant, credit label Current portion of non-current borrowings IAS 1 Expiry date 2027-01- 01 IAS 1.55 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice documentation The current portion of non-current borrowings. [Refer: Borrowings] ifrs-full CurrentPrepaidExpenses Monetary instant, debit label Current prepaid expenses

documentation
The amount recognised as a current asset for expenditures made prior to the period when the economic benefit will be realised. IAS 1 Expiry date 2027-01- 01 IAS 1.112 c Common practice IFRS18 Effective 2027-01- 01 IFRS 18.113 c Comm on practice ifrs-full CurrentPrepayments Monetary instant, debit label Current prepayments IAS 1 Effective 2027-01- 01 IFRS 19.B9 b Exampl e, Expiry date 2027-01- 01 IAS 1.78 b Example IFRS18 Effective 2027-01- 01 IFRS 18.B111 b Exa mple totalLabel Total current prepayments documentation The amount of current prepayments. [Refer:
Prepayments] ifrs-full CurrentPrepaymentsAbstract label Current prepayments [abstract] ifrs-full CurrentPrepaymentsAndCurrentAccruedInco meIncludingCurrentContractAssets Monetary instant, debit label Current prepayments and current accrued income including current contract assets IAS 1 Expiry date 2027-01- 01 IAS 1.55 Common practice, Expiry date 2027-01- 01 IAS 1.78 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.B111 Comm on practice, Effective 2027-01- 01 IFRS 18.24 Common practice totalLabel Total current prepayments and current accrued income including current contract assets documentation The amount of current prepayments and current accrued income including current contract assets. [Refer: Prepayments; Accrued income including contract assets] ifrs-full CurrentPrepaymentsAndCurrentAccruedInco meIncludingCurrentContractAssetsAbstract label Current prepayments and current accrued income including current contract assets [abstract]

ifrs-full CurrentPrepaymentsAndCurrentAccruedInco meOtherThanCurrentContractAssets Monetary instant, debit label Current prepayments and current accrued income other than current contract assets IAS 1 Expiry date 2027-01- 01 IAS 1.55 Common practice, Expiry date 2027-01- 01 IAS 1.78 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice, Effective 2027- 01 IFRS 18.B111 Comm on 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 Monetary instant, debit label Current prepayments and other current assets IAS 1 Expiry date 2027-01- 01 IAS 1.55 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice documentation The amount of current prepayments and other current assets. [Refer: Other current assets; Current prepayments] ifrs-full CurrentProgrammingAssets Monetary instant, debit label Current programming assets IAS 1 Expiry date 2027-01- 01 IAS 1.55 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice documentation The amount of current programming assets. [Refer: Programming assets] ifrs-full CurrentProvisions Monetary instant, credit label Current provisions IAS 1 Expiry date 2027-01- totalLabel Total current provisions 01 IAS 1.54 l Disclosure

documentation
The amount of current provisions, including provisions for employee benefits. [Refer:
Provisions]
IFRS18
Effective 2027-01-
01 IFRS 18.103 n Disclo sure ifrs-full CurrentProvisionsAbstract label Current provisions [abstract] ifrs-full CurrentProvisionsForEmployeeBenefits Monetary instant, credit label Current provisions for employee benefits IAS 1 Effective 2027-01- 01 IFRS 19.B9 e Disclos ure, Expiry date 2027-01- 01 IAS 1.78 d Disclosure IFRS18 Effective 2027-01- 01 IFRS 18.B111 e Discl osure documentation The amount of current provisions for employee benefits. [Refer: Provisions for employee benefits] ifrs-full CurrentRawMaterialsAndCurrentProductionSu pplies Monetary instant, debit label Current raw materials and current production supplies IAS 2.37 Common practice totalLabel Total current raw materials and current production supplies documentation A classification of current inventory representing the amount of current raw materials and current production supplies. [Refer: Current production supplies; Current raw materials] ifrs-full CurrentRawMaterialsAndCurrentProductionSu ppliesAbstract label Current raw materials and current production supplies [abstract] ifrs-full CurrentReceivablesDueFromAssociates Monetary instant, debit label Current receivables due from associates IAS 1 Expiry date 2027-01- 01 IAS 1.78 b Common practice IFRS18 Effective 2027-01- 01 IFRS 18.B111 b Com mon practice documentation The amount of current receivables due from associates. [Refer: Total for all associates [member]]

ifrs-full CurrentReceivablesDueFromJointVentures Monetary instant, debit label Current receivables due from joint ventures IAS 1 Expiry date 2027-01- 01 IAS 1.78 b Common practice IFRS18 Effective 2027-01- 01 IFRS 18.B111 b Com mon practice documentation The amount of current receivables due from joint ventures. [Refer: Total for all joint ventures [member]] ifrs-full CurrentReceivablesFromContractsWithCusto mers Monetary instant, debit label Current receivables from contracts with customers IFRS 15.105 Disclosure documentation The amount of current receivables from contracts with customers. [Refer: Receivables from contracts with customers] ifrs-full CurrentReceivablesFromRentalOfProperties Monetary instant, debit label Current receivables from rental of properties IAS 1 Expiry date 2027-01- 01 IAS 1.78 b Common practice IFRS18 Effective 2027-01- 01 IFRS 18.B111 b Com mon practice documentation The amount of current receivables from rental of properties. [Refer: Receivables from rental of properties] ifrs-full CurrentReceivablesFromSaleOfProperties Monetary instant, debit label Current receivables from sale of properties IAS 1 Expiry date 2027-01- 01 IAS 1.78 b Common practice IFRS18 Effective 2027-01- 01 IFRS 18.B111 b Com mon practice documentation The amount of current receivables from sale of properties. [Refer: Receivables from sale of properties] ifrs-full CurrentReceivablesFromTaxesOtherThanInco meTax Monetary instant, debit label Current receivables from taxes other than income tax IAS 1 Expiry date 2027-01- 01 IAS 1.78 b Common practice IFRS18 Effective 2027-01- 01 IFRS 18.B111 b Com mon practice documentation The amount of current receivables from taxes other than income tax. [Refer: Receivables from taxes other than income tax]

ifrs-full CurrentRecognisedAssetsDefinedBenefitPlan Monetary instant, debit label Current net defined benefit asset IAS 1 Expiry date 2027-01- 01 IAS 1.55 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice documentation The amount of current net defined benefit asset. [Refer: Net defined benefit asset] ifrs-full CurrentRecognisedLiabilitiesDefinedBenefitPl an Monetary instant, credit label Current net defined benefit liability IAS 1 Expiry date 2027-01- 01 IAS 1.55 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice documentation The amount of current net defined benefit liability. [Refer: Net defined benefit liability] ifrs-full CurrentRefundsProvision Monetary instant, credit label Current refunds provision IAS 37.87 Example, IAS 37 - Example 4 documentation Refunds policy Example The amount of current provision for refunds. [Refer: Refunds provision] ifrs-full CurrentRestrictedCashAndCashEquivalents Monetary instant, debit label Current restricted cash and cash equivalents IAS 1 Expiry date 2027-01- 01 IAS 1.55 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice documentation The amount of current restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents] ifrs-full CurrentRetentionPayables Monetary instant, credit label Current retention payables IAS 1 Expiry date 2027-01- 01 IAS 1.78 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.B111 Comm on practice documentation The amount of current retention payables. [Refer:
Retention payables] ifrs-full CurrentSecuredBankLoansReceivedAndCurre ntPortionOfNoncurrentSecuredBankLoansRec eived Monetary instant, credit label Current secured bank loans received and current portion of non-current secured bank loans received IAS 1 Expiry date 2027-01- 01 IAS 1.112 c Common practice

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] IFRS18 Effective 2027-01- 01 IFRS 18.113 c Comm on practice ifrs-full CurrentServiceCostDefinedBenefitPlans Monetary duration, debit label IAS1 Current service cost, defined benefit plans IAS 19.135 b Common practice label IFRS18 Current service cost, defined benefit plans, operating documentation IAS1 The expense of employee service in the current period arising from defined benefit plans. [Refer:
Post-employment benefit expense in profit or loss, defined benefit plans] [Contrast: Increase in net defined benefit liability (asset) resulting from current service cost] documentation IFRS18 The expense of employee service in the current period arising from defined benefit plans, in the operating category in the statement of profit or loss. [Refer: Post-employment benefit expense in profit or loss, defined benefit plans, operating] [Contrast: Increase in net defined benefit liability (asset) resulting from current service cost] ifrs-full CurrentServiceCostNetDefinedBenefitLiability Asset Monetary duration, credit label Increase in net defined benefit liability (asset) resulting from current service cost IAS 19.141 a Disclosure, Effective 2027-01-

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)] 01 IFRS 19.207 a Disclo sure ifrs-full CurrentTaxAssets Monetary instant, debit label Current tax assets IAS 1 Expiry date 2027-01- 01 IAS 1.54 n Disclosure IFRS18 Effective 2027-01- 01 IFRS 18.103 q Disclo sure documentation The excess of amount paid for current tax in respect of current and prior periods over the amount due for those periods. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period. ifrs-full CurrentTaxAssetsCurrent Monetary instant, debit label Current tax assets, current IAS 1 Expiry date 2027-01- 01 IAS 1.54 n Disclosure IFRS18 Effective 2027-01- 01 IFRS 18.103 q Disclo sure documentation The current amount of current tax assets. [Refer:
Current tax assets] ifrs-full CurrentTaxAssetsNoncurrent Monetary instant, debit label Current tax assets, non-current IAS 1 Expiry date 2027-01- 01 IAS 1.54 n Disclosure IFRS18 Effective 2027-01- 01 IFRS 18.103 q Disclo sure documentation The non-current amount of current tax assets. [Refer: Current tax assets] ifrs-full CurrentTaxExpenseIncome Monetary duration, debit label IAS1 Current tax expense (income) IAS 12.80 a Example, Effective 2027-01- 01 IFRS 19.193 a Examp le label IFRS18 Current tax expense (income), income taxes documentation IAS1 The amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.

documentation
IFRS18
The amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period, in the income taxes category in the statement of profit or loss. ifrs-full CurrentTaxExpenseIncomeAndAdjustmentsF orCurrentTaxOfPriorPeriods Monetary duration, debit label IAS1 Current tax expense (income) and adjustments for current tax of prior periods IAS 12.80 Common practice totalLabel IAS1 Total current tax expense (income) and adjustments for current tax of prior periods label IFRS18 Current tax expense (income) and adjustments for current tax of prior periods, income taxes totalLabel IFRS18 Total current tax expense (income) and adjustments for current tax of prior periods, income taxes documentation IAS1 The amount of current tax expense (income) and adjustments for the current tax of prior periods. [Refer: Current tax expense (income); Adjustments for current tax of prior periods]

documentation
IFRS18
The amount of current tax expense (income) and adjustments for the current tax of prior periods, in the income taxes category in the statement of profit or loss. [Refer: Current tax expense (income), income taxes; Adjustments for current tax of prior periods, income taxes] ifrs-full CurrentTaxExpenseIncomeAndAdjustmentsF orCurrentTaxOfPriorPeriodsAbstract label Current tax expense (income) and adjustments for current tax of prior periods [abstract] ifrs-full CurrentTaxExpenseIncomeRelatedToPillarTw oIncomeTaxes Monetary duration, debit label Current tax expense (income), related to Pillar Two income taxes IAS 12.88B Disclosure, Effective 2027-01- 01 IFRS 19.197 Disclosu re documentation The amount of current tax expense (income) related to Pillar Two income taxes. ifrs-full CurrentTaxLiabilities Monetary instant, credit label Current tax liabilities IAS 1 Expiry date 2027-01- 01 IAS 1.54 n Disclosure IFRS18 Effective 2027-01- 01 IFRS 18.103 q Disclo sure documentation The amount of current tax for current and prior periods to the extent unpaid. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period. ifrs-full CurrentTaxLiabilitiesCurrent Monetary instant, credit label Current tax liabilities, current IAS 1 Expiry date 2027-01- 01 IAS 1.54 n Disclosure IFRS18 Effective 2027-01- 01 IFRS 18.103 q Disclo sure documentation The current amount of current tax liabilities. [Refer:
Current tax liabilities] ifrs-full CurrentTaxLiabilitiesNoncurrent Monetary instant, credit label Current tax liabilities, non-current IAS 1 Expiry date 2027-01-

documentation The non-current amount of current tax liabilities. [Refer: Current tax liabilities] 01 IAS 1.54 n Disclosure IFRS18 Effective 2027-01- 01 IFRS 18.103 q Disclo sure ifrs-full CurrentTaxRelatingToItemsChargedOrCredite dDirectlyToEquity Monetary duration, debit label Current tax relating to items credited (charged) directly to equity IAS 12.81 a Disclosure, Effective 2027-01- 01 IFRS 19.194 a Disclo sure documentation The amount of current tax relating to particular items that are charged or credited directly to equity, for example: (a) an adjustment to the opening balance of retained earnings resulting from either a change in accounting policy that is applied retrospectively or the correction of an error; and (b) amounts arising on initial recognition of the equity component of a compound financial instrument. [Refer: Retained earnings; Classes of financial instruments [domain]] ifrs-full CurrentTradeReceivables Monetary instant, debit label Current trade receivables IAS 1 Expiry date 2027-01- 01 IAS 1.78 b Example, Effective 2027-01- 01 IFRS 19.B9 b Exampl e, Expiry date 2027-01- 01 IAS 1.68 Example IFRS18 Effective 2027-01- 01 IFRS 18.B95 Example , Effective 2027-01- 01 IFRS 18.B111 b Exa mple documentation The amount of current trade receivables. [Refer:
Trade receivables]

ifrs-full
CurrentUnsecuredBankLoansReceivedAndCu rrentPortionOfNoncurrentUnsecuredBankLoa nsReceived Monetary instant, credit label Current unsecured bank loans received and current portion of non-current unsecured bank loans received IAS 1 Expiry date 2027-01- 01 IAS 1.112 c Common practice IFRS18 Effective 2027-01- 01 IFRS 18.113 c Comm on practice documentation The amount of current unsecured bank loans received and the current portion of non-current unsecured bank loans received. [Refer: Unsecured bank loans received] ifrs-full CurrentValueAddedTaxPayables Monetary instant, credit label Current value added tax payables IAS 1 Expiry date 2027-01- 01 IAS 1.78 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.B111 Comm on practice documentation The amount of current value added tax payables. [Refer: Value added tax payables] ifrs-full CurrentValueAddedTaxReceivables Monetary instant, debit label Current value added tax receivables IAS 1 Expiry date 2027-01- 01 IAS 1.78 b Common practice IFRS18 Effective 2027-01- 01 IFRS 18.B111 b Com mon practice documentation The amount of current value added tax receivables. [Refer: Value added tax receivables] ifrs-full CurrentWarrantLiability Monetary instant, credit label Current warrant liability IAS 1 Expiry date 2027-01- 01 IAS 1.55 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice documentation The amount of current warrant liabilities. [Refer:
Warrant liability] ifrs-full CustomerrelatedIntangibleAssetsMember Member label Customer-related intangible assets [member] IAS 38.119 Common practice

documentation
This member stands for a class of intangible assets representing assets related to customers. Such assets may include customer lists, order or production backlog, customer contracts and related customer relationships as well as non￾contractual customer relationships. ifrs-full CustomerrelatedIntangibleAssetsRecognised AsOfAcquisitionDate Monetary instant, debit label Customer-related intangible assets recognised as of acquisition date IFRS 3.B64 i Common practice documentation The amount recognised as of the acquisition date for customer-related intangible assets acquired in a business combination. [Refer: Customer-related intangible assets [member]; Total for all business combinations [member]] ifrs-full DateAsAtWhichEntityPlansToApplyNewIFRSI nitially Date label Date as at which entity plans to apply new IFRS initially IAS 8.31 d Example, Effective 2027-01- 01 IFRS 19.181 d Examp le documentation IAS1 The date on which the entity plans to apply a new IFRS that has been issued but is not yet effective. documentation IFRS18 The date on which the entity plans to apply a new IFRS Accounting Standard that has been issued but is not yet effective. ifrs-full DateByWhichApplicationOfNewIFRSIsRequir ed Date label Date by which application of new IFRS is required IAS 8.31 c Example, Effective 2027-01-

documentation IAS1
The date by which the entity is required to apply a new IFRS that has been issued but is not yet effective. 01 IFRS 19.181 c Examp le documentation IFRS18 The date by which the entity is required to apply a new IFRS Accounting Standard that has been issued but is not yet effective. ifrs-full DatedSubordinatedLiabilities Monetary instant, credit label Dated subordinated liabilities IAS 1 Expiry date 2027-01- 01 IAS 1.112 c Common practice IFRS18 Effective 2027-01- 01 IFRS 18.113 c Comm on practice documentation The amount of subordinated liabilities that have a specified repayment date. [Refer: Subordinated liabilities] ifrs-full DateOfAcquisition2013 Date label Date of acquisition IFRS 3.B64 b Disclosure, Effective 2027-01- 01 IFRS 19.35 b Disclos ure 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, Effective 2027-01- 01 IFRS 19.188 Disclosu re documentation The date on which financial statements are authorised for issue. ifrs-full DateOfEndOfReportingPeriod2013 Date label Date of end of reporting period IAS 1 Expiry date 2027-01- 01 IAS 1.51 c Disclosure IFRS18 Effective 2027-01- 01 IFRS 19.128 c Disclos ure, Effective 2027-01- 01 IFRS 18.27 c Disclosu re 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, Effective 2027-01- 01 IFRS 19.76 Disclosur e 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, Effective 2027-01- 01 IFRS 19.31 a Exampl e 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, Effective 2027-01- 01 IFRS 19.47 a Disclos ure 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 Monetary instant, debit label Debt instruments, amount contributed to fair value of plan assets IAS 19.142 c Example, Effective 2027-01- 01 IFRS 19.208 b Examp le documentation The amount instruments representing debt (rather than equity) contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] ifrs-full DebtInstrumentsHeld Monetary instant, debit label Debt instruments held IAS 1 Expiry date 2027-01- 01 IAS 1.55 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice totalLabel Total debt instruments held documentation The amount of instruments representing indebtedness, including instruments called debt securities, held by the entity. ifrs-full DebtInstrumentsHeldAbstract label Debt instruments held [abstract] ifrs-full DebtInstrumentsHeldAtAmortisedCost Monetary instant, debit label Debt instruments held at amortised cost IAS 1 Expiry date 2027-01- 01 IAS 1.55 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice documentation The amount of instruments representing indebtedness held by the entity at amortised cost. [Refer: Debt instruments held; Financial assets at amortised cost] ifrs-full DebtInstrumentsHeldAtFairValueThroughProfi tOrLossClassifiedAsHeldForTrading Monetary instant, debit label Debt instruments held at fair value through profit or loss, classified as held for trading IAS 1 Expiry date 2027-01- 01 IAS 1.55 Common

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] practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice ifrs-full DebtInstrumentsHeldAtFairValueThroughProfi tOrLossMandatorilyMeasuredAtFairValueOthe rThanThoseClassifiedAsHeldForTrading Monetary instant, debit label Debt instruments held at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading IAS 1 Expiry date 2027-01- 01 IAS 1.55 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice documentation The amount of instruments representing indebtedness held by the entity that are mandatorily measured at fair value through profit or loss in accordance with IFRS 9, other than those classified as held for trading. [Refer: Debt instruments held; Financial assets at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading] ifrs-full DebtInstrumentsHeldMeasuredAtFairValueTh roughOtherComprehensiveIncome Monetary instant, debit label Debt instruments held measured at fair value through other comprehensive income IAS 1 Expiry date 2027-01- 01 IAS 1.55 Common practice

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] IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice ifrs-full DebtInstrumentsIssuedAtAmortisedCost Monetary instant, credit label Debt instruments issued at amortised cost IAS 1 Expiry date 2027-01- 01 IAS 1.55 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice documentation The amount of instruments issued by the entity that represent indebtedness at amortised cost. [Refer:
Financial liabilities at amortised cost] ifrs-full DebtInstrumentsIssuedAtFairValueThroughPr ofitOrLossDesignatedUponInitialRecognitionO rSubsequently Monetary instant, credit label Debt instruments issued at fair value through profit or loss, designated upon initial recognition or subsequently IAS 1 Expiry date 2027-01- 01 IAS 1.55 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice documentation The amount of instruments issued by the entity that represent indebtedness at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently] ifrs-full DebtInstrumentsPercentageContributedToFair ValueOfPlanAssets Percent instant label Debt instruments, percentage contributed to fair value of plan assets IAS 19.142 c Common practice

documentation
The percentage instruments representing debt (rather than equity) contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] [Contrast: Debt instruments, amount contributed to fair value of plan assets] ifrs-full DebtSecurities Monetary instant, credit label Debt instruments issued IAS 1 Expiry date 2027-01- 01 IAS 1.55 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice documentation The amount of instruments issued by the entity that represent indebtedness. ifrs-full DebtSecuritiesMember Member label Debt securities [member] IFRS 13.94 Example, IFRS 13.IE60 Example documentation This member stands for instruments held by the entity that represent indebtedness. ifrs-full DecreaseDueToHarvestBiologicalAssets (Monetary) duration, credit label Decrease due to harvest, biological assets IAS 41.50 d Disclosure, Effective 2027-01- 01 IFRS 19.273 d Disclo sure 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 Monetary duration, debit label Decrease (increase) through tax on share-based payment transactions, equity IAS 1 Expiry date 2027-01- 01 IAS 1.106 d Common

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]] practice IFRS18 Effective 2027-01- 01 IFRS 18.107 c Comm on practice ifrs-full DecreaseInFairValueMeasurementDueToCha ngeInMultipleUnobservableInputsToReflectRe asonablyPossibleAlternativeAssumptionsAsse ts Monetary duration, credit label Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, assets IFRS 13.93 h (ii) 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 Monetary duration, debit label Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, entity's own equity instruments IFRS 13.93 h (ii) 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 Monetary duration, debit label Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, liabilities IFRS 13.93 h (ii) 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 Monetary duration label Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, assets IFRS 13.93 h (ii) Commo n practice

documentation IAS1
The amount of decrease in the fair value measurement of assets, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] documentation IFRS18 The amount of decrease in the fair value measurement of assets, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Income tax income (expense), income taxes] ifrs-full DecreaseInFairValueMeasurementDueToCha ngeInMultipleUnobservableInputsToReflectRe asonablyPossibleAlternativeAssumptionsRec ognisedInOtherComprehensiveIncomeAfterTa xEntitysOwnEquityInstruments Monetary duration label Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, entity's own equity instruments IFRS 13.93 h (ii) Commo n practice

documentation IAS1
The amount of decrease in the fair value measurement of the entity's own equity instruments, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] documentation IFRS18 The amount of decrease in the fair value measurement of the entity's own equity instruments, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Income tax income (expense), income taxes] ifrs-full DecreaseInFairValueMeasurementDueToCha ngeInMultipleUnobservableInputsToReflectRe asonablyPossibleAlternativeAssumptionsRec ognisedInOtherComprehensiveIncomeAfterTa xLiabilities Monetary duration label Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, liabilities IFRS 13.93 h (ii) Commo n practice

documentation IAS1
The amount of decrease in the fair value measurement of liabilities, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] documentation IFRS18 The amount of decrease in the fair value measurement of liabilities, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Income tax income (expense), income taxes] ifrs-full DecreaseInFairValueMeasurementDueToCha ngeInMultipleUnobservableInputsToReflectRe asonablyPossibleAlternativeAssumptionsRec ognisedInOtherComprehensiveIncomeBefore TaxAssets Monetary duration label Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, assets IFRS 13.93 h (ii) Commo n practice documentation IAS1 The amount of decrease in the fair value measurement of assets, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

documentation
IFRS18
The amount of decrease in the fair value measurement of assets, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Income tax income (expense), income taxes] ifrs-full DecreaseInFairValueMeasurementDueToCha ngeInMultipleUnobservableInputsToReflectRe asonablyPossibleAlternativeAssumptionsRec ognisedInOtherComprehensiveIncomeBefore TaxEntitysOwnEquityInstruments Monetary duration label Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, entity's own equity instruments IFRS 13.93 h (ii) Commo n practice documentation IAS1 The amount of decrease in the fair value measurement of the entity's own equity instruments, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

documentation
IFRS18
The amount of decrease in the fair value measurement of the entity's own equity instruments, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Income tax income (expense), income taxes] ifrs-full DecreaseInFairValueMeasurementDueToCha ngeInMultipleUnobservableInputsToReflectRe asonablyPossibleAlternativeAssumptionsRec ognisedInOtherComprehensiveIncomeBefore TaxLiabilities Monetary duration label Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, liabilities IFRS 13.93 h (ii) Commo n practice documentation IAS1 The amount of decrease in the fair value measurement of liabilities, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

documentation
IFRS18
The amount of decrease in the fair value measurement of liabilities, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Income tax income (expense), income taxes] ifrs-full DecreaseInFairValueMeasurementDueToCha ngeInMultipleUnobservableInputsToReflectRe asonablyPossibleAlternativeAssumptionsRec ognisedInProfitOrLossAfterTaxAssets Monetary duration label Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, assets IFRS 13.93 h (ii) Commo n practice documentation IAS1 The amount of decrease in the fair value measurement of assets, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] documentation IFRS18 The amount of decrease in the fair value measurement of assets, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Income tax income (expense), income taxes]

ifrs-full
DecreaseInFairValueMeasurementDueToCha ngeInMultipleUnobservableInputsToReflectRe asonablyPossibleAlternativeAssumptionsRec ognisedInProfitOrLossAfterTaxEntitysOwnEqu ityInstruments Monetary duration label Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, entity's own equity instruments IFRS 13.93 h (ii) Commo n practice documentation IAS1 The amount of decrease in the fair value measurement of the entity's own equity instruments, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] documentation IFRS18 The amount of decrease in the fair value measurement of the entity's own equity instruments, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Income tax income (expense), income taxes] ifrs-full DecreaseInFairValueMeasurementDueToCha ngeInMultipleUnobservableInputsToReflectRe asonablyPossibleAlternativeAssumptionsRec ognisedInProfitOrLossAfterTaxLiabilities Monetary duration label Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, liabilities IFRS 13.93 h (ii) Commo n practice

documentation IAS1
The amount of decrease in the fair value measurement of liabilities, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] documentation IFRS18 The amount of decrease in the fair value measurement of liabilities, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Income tax income (expense), income taxes] ifrs-full DecreaseInFairValueMeasurementDueToCha ngeInMultipleUnobservableInputsToReflectRe asonablyPossibleAlternativeAssumptionsRec ognisedInProfitOrLossBeforeTaxAssets Monetary duration label Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, assets IFRS 13.93 h (ii) Commo n practice documentation IAS1 The amount of decrease in the fair value measurement of assets, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

documentation
IFRS18
The amount of decrease in the fair value measurement of assets, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Income tax income (expense), income taxes] ifrs-full DecreaseInFairValueMeasurementDueToCha ngeInMultipleUnobservableInputsToReflectRe asonablyPossibleAlternativeAssumptionsRec ognisedInProfitOrLossBeforeTaxEntitysOwnE quityInstruments Monetary duration label Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, entity's own equity instruments IFRS 13.93 h (ii) Commo n practice documentation IAS1 The amount of decrease in the fair value measurement of the entity's own equity instruments, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

documentation
IFRS18
The amount of decrease in the fair value measurement of the entity's own equity instruments, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Income tax income (expense), income taxes] ifrs-full DecreaseInFairValueMeasurementDueToCha ngeInMultipleUnobservableInputsToReflectRe asonablyPossibleAlternativeAssumptionsRec ognisedInProfitOrLossBeforeTaxLiabilities Monetary duration label Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, liabilities IFRS 13.93 h (ii) Commo n practice documentation IAS1 The amount of decrease in the fair value measurement of liabilities, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

documentation
IFRS18
The amount of decrease in the fair value measurement of liabilities, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Income tax income (expense), income taxes] ifrs-full 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, Effective 2027-01- 01 IFRS 19.101 b Examp le 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, Effective 2027-01- 01 IFRS 19.101 b Examp le 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, Effective 2027-01- 01 IFRS 19.273 c Disclos ure 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, Effective 2027-01- 01 IFRS 19.37 b 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, Effective 2027-01- 01 IFRS 19.263 e (ii) Dis closure 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, Effective 2027-01- 01 IFRS 19.269 c Disclos ure, Effective 2027-01- 01 IFRS 19.271 d (iii) Dis closure 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, Effective 2027-01- 01 IFRS 19.200 e (ii) Dis closure 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, Effective 2027-01- 01 IFRS 19.66 Example, Effective 2027-01- 01 IFRS 19.70 c Exampl e 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, Effective 2027-01- negatedLabel Decrease through derecognition, financial assets

documentation The decrease in financial assets resulting from derecognition. [Refer: Financial assets] 01 IFRS 19.66 Example, Effective 2027-01- 01 IFRS 19.70 c Exampl e ifrs-full DecreaseThroughDisposalsRegulatoryDeferra lAccountCreditBalances (Monetary) duration, debit label Decrease through disposals, regulatory deferral account credit balances IFRS 14.33 a (iii) Exampl e, Effective 2027-01- 01 IFRS 19.101 c Examp le 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, Effective 2027-01- 01 IFRS 19.101 c Examp le negatedLabel Decrease through disposals, regulatory deferral account debit balances documentation The decrease in regulatory deferral account debit balances resulting from disposals. [Refer:
Regulatory deferral account debit balances] ifrs-full DecreaseThroughImpairmentContractAssets Monetary duration, credit label Decrease through impairment, contract assets IFRS 15.118 c Example documentation The decrease in contract assets resulting from impairment. [Refer: Contract assets; Impairment loss]

ifrs-full 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, Effective 2027-01- 01 IFRS 19.101 c Examp le 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 Monetary duration, debit label Decrease through performance obligation being satisfied, contract liabilities IFRS 15.118 e Example

documentation
The decrease in contract liabilities resulting from the performance obligation being satisfied. [Refer:
Contract liabilities; Performance obligations [domain]] ifrs-full DecreaseThroughRightToConsiderationBeco mingUnconditionalContractAssets Monetary duration, credit label Decrease through right to consideration becoming unconditional, contract assets IFRS 15.118 d Example documentation The decrease in contract assets resulting from the right to consideration becoming unconditional. [Refer: Contract assets] ifrs-full 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, Effective 2027-01- negatedLabel Decrease through write-off, financial assets

documentation The decrease in financial assets resulting from write-off. [Refer: Financial assets] 01 IFRS 19.66 Example, Effective 2027-01- 01 IFRS 19.70 c Exampl e ifrs-full DeductibleTemporaryDifferencesForWhichNo DeferredTaxAssetIsRecognised Monetary instant label Deductible temporary differences for which no deferred tax asset is recognised IAS 12.81 e Disclosure, Effective 2027-01- 01 IFRS 19.194 e Disclo sure

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 Monetary instant, debit label Aggregate deemed cost of investments for which deemed cost is fair value IFRS 1.31 b Disclosure documentation IAS1 The amount of aggregate deemed cost of investments in subsidiaries, joint ventures or associates for which deemed cost is fair value in the entity's first IFRS financial statements. [Refer:
Total for all associates [member]; Total for all joint ventures [member]; Total for all subsidiaries [member]; Investments in subsidiaries, joint ventures and associates reported in separate financial statements; IFRSs [member]]

documentation
IFRS18
The amount of aggregate deemed cost of investments in subsidiaries, joint ventures or associates for which deemed cost is fair value in the entity's first IFRS Accounting Standard financial statements. [Refer: Total for all associates [member]; Total for all joint ventures [member]; Total for all subsidiaries [member]; Investments in subsidiaries, joint ventures and associates reported in separate financial statements; IFRSs [member]] ifrs-full DeemedCostOfInvestmentsForWhichDeemed CostIsPreviousGAAPCarryingAmount Monetary instant, debit label Aggregate deemed cost of investments for which deemed cost is previous GAAP carrying amount IFRS 1.31 a Disclosure documentation IAS1 The amount of aggregate deemed cost of investments in subsidiaries, joint ventures or associates for which deemed cost is their previous GAAP carrying amount in the entity's first IFRS financial statements. [Refer: Total for all associates [member]; Carrying amount [member]; Total for all joint ventures [member]; Previous GAAP [member]; Total for all subsidiaries [member]; Investments in subsidiaries, joint ventures and associates reported in separate financial statements; IFRSs [member]]

documentation
IFRS18
The amount of aggregate deemed cost of investments in subsidiaries, joint ventures or associates for which deemed cost is their previous GAAP carrying amount in the entity's first IFRS Accounting Standard financial statements. [Refer:
Total for all associates [member]; Carrying amount [member]; Total for all joint ventures [member]; Previous GAAP [member]; Total for all subsidiaries [member]; Investments in subsidiaries, joint ventures and associates reported in separate financial statements; IFRSs [member]] ifrs-full DefaultFinancialStatementsDateMember Member [default] label Default financial statements date [member] IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure, IAS 8.49 b (i) Disclosure, Effective 2027-01- 01 IFRS 19.178 f (i) Discl osure, Effective 2027-01- 01 IFRS 19.179 c (i) Disc losure, Effective 2027- 01 IFRS 19.186 b (i) Disc losure documentation 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, Effective 2027-01- 01 IFRS 19.54 c Disclosu re

commentaryGuidance
When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates (true false) whether a default on loans payable was remedied, or terms of the loans payable were renegotiated, before the financial statements were authorised for issue. ifrs-full DeferredIncomeIncludingContractLiabilities Monetary instant, credit label Deferred income including contract liabilities IAS 1 Expiry date 2027-01- 01 IAS 1.55 Common practice, Expiry date 2027-01- 01 IAS 1.78 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice, Effective 2027- 01 IFRS 18.B111 Comm on 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 Monetary instant, credit label Deferred income other than contract liabilities IAS 1 Expiry date 2027-01- 01 IAS 1.78 Common practice, Expiry date 2027-01- 01 IAS 1.55 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.B111 Comm on practice, Effective 2027-01- 01 IFRS 18.24 Common practice documentation The amount of liabilities representing income that has been received (or the amount is due) but is not yet earned, other than contract liabilities. [Refer:
Contract liabilities] ifrs-full 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 Monetary 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 Monetary instant, debit label Deferred tax assets IAS 1 IAS 12.81 g (i) Disclosur e, , Effective 2027-01- 01 IFRS 19.194 f (i) Discl osure, Expiry date 2027- 01 IAS 1.54 o Disclosure, Expiry date 2027-01- 01 IAS 1.56 Disclosure IFRS18 IAS 12.81 g (i) Disclosur e, , Effective 2027-01- 01 IFRS 18.103 r Disclos ure, Effective 2027-01- 01 IFRS 18.98 Disclosur e, Effective 2027-01- 01 IFRS 19.194 f (i) Discl osure 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 Monetary instant, debit label Deferred tax assets recognised as of acquisition date IFRS 3.B64 i Common practice documentation The amount recognised as of the acquisition date for deferred tax assets acquired in a business combination. [Refer: Deferred tax assets; Total for all business combinations [member]] ifrs-full DeferredTaxAssetWhenUtilisationIsDependen tOnFutureTaxableProfitsInExcessOfProfitsFro mReversalOfTaxableTemporaryDifferencesAn dEntityHasSufferedLossInJurisdictionToWhich DeferredTaxAssetRelates Monetary instant, debit label Deferred tax asset when utilisation is dependent on future taxable profits in excess of profits from reversal of taxable temporary differences and entity has suffered loss in jurisdiction to which deferred tax asset relates IAS 12.82 Disclosure documentation The amount of deferred tax asset when: (a) the utilisation of the deferred tax asset is dependent on future taxable profits in excess of the profits arising from the reversal of existing taxable temporary differences; and (b) the entity has suffered a loss in either the current or preceding period in the tax jurisdiction to which the deferred tax asset relates. [Refer: Temporary differences [member]]

ifrs-full DeferredTaxExpenseArisingFromWritedownO rReversalOfWritedownOfDeferredTaxAsset Monetary duration, debit label IAS1 Deferred tax expense arising from write-down or reversal of write-down of deferred tax asset IAS 12.80 g Example, Effective 2027-01- 01 IFRS 19.193 g Examp le label IFRS18 Deferred tax expense arising from write-down or reversal of write-down of deferred tax asset, income taxes documentation IAS1 The amount of deferred tax expense arising from the write-down, or reversal of a previous write￾down, of a deferred tax asset. [Refer: Deferred tax assets] documentation IFRS18 The amount of deferred tax expense arising from the write-down, or reversal of a previous write￾down, of a deferred tax asset, in the income taxes category in the statement of profit or loss. [Refer:
Deferred tax assets] ifrs-full DeferredTaxExpenseIncome Monetary duration, debit label Deferred tax expense (income) IAS 12.81 g (ii) Disclosur e, Effective 2027-01- 01 IFRS 19.194 f (ii) Disc losure documentation The amount of tax expense (income) relating to changes in deferred tax liabilities and deferred tax assets. [Refer: Deferred tax assets; Deferred tax liabilities] ifrs-full DeferredTaxExpenseIncomeAbstract label Deferred tax expense (income) [abstract] ifrs-full DeferredTaxExpenseIncomeRecognisedInPro fitOrLoss Monetary duration label IAS1 Deferred tax expense (income) recognised in profit or loss IAS 12.81 g (ii) Disclosur e, Effective 2027-01-

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. 01 IFRS 19.194 f (ii) Disc losure label IFRS18 Deferred tax expense (income) recognised in profit or loss, income taxes documentation IAS1 The amount of tax expense or income relating to changes in deferred tax liabilities and deferred tax assets, recognised in profit or loss. [Refer:
Deferred tax assets; Deferred tax expense (income); Deferred tax liabilities] documentation IFRS18 The amount of tax expense or income relating to changes in deferred tax liabilities and deferred tax assets, recognised in profit or loss, in the income taxes category in the statement of profit or loss. [Refer: Deferred tax assets; Deferred tax expense (income); Deferred tax liabilities] ifrs-full DeferredTaxExpenseIncomeRelatingToOrigin ationAndReversalOfTemporaryDifferences Monetary duration, debit label IAS1 Deferred tax expense (income) relating to origination and reversal of temporary differences IAS 12.80 c Example, Effective 2027-01- 01 IFRS 19.193 c Examp le

label IFRS18
Deferred tax expense (income) relating to origination and reversal of temporary differences, income taxes documentation IAS1 The amount of deferred tax expense or income relating to the creation or reversal of temporary differences. [Refer: Temporary differences [member]; Deferred tax expense (income)] documentation IFRS18 The amount of deferred tax expense or income relating to the creation or reversal of temporary differences, in the income taxes category in the statement of profit or loss. [Refer: Temporary differences [member]; Deferred tax expense (income)] ifrs-full DeferredTaxExpenseIncomeRelatingToTaxRa teChangesOrImpositionOfNewTaxes Monetary duration, debit label IAS1 Deferred tax expense (income) relating to tax rate changes or imposition of new taxes IAS 12.80 d Example, Effective 2027-01- 01 IFRS 19.193 d Examp le label IFRS18 Deferred tax expense (income) relating to tax rate changes or imposition of new taxes, income taxes documentation IAS1 The amount of deferred tax expense or income relating to tax rate changes or the imposition of new taxes. [Refer: Deferred tax expense (income)]

documentation
IFRS18
The amount of deferred tax expense or income relating to tax rate changes or the imposition of new taxes, in the income taxes category in the statement of profit or loss. [Refer: Deferred tax expense (income)] ifrs-full DeferredTaxLiabilities Monetary instant, credit label Deferred tax liabilities IAS 1 IAS 12.81 g (i) Disclosur e, Effective 2027-01- 01 IFRS 19.194 f (i) Discl osure, Expiry date 2027- 01 IAS 1.54 o Disclosure, Expiry date 2027-01- 01 IAS 1.56 Disclosure IFRS18 IAS 12.81 g (i) Disclosur e, , Effective 2027-01- 01 IFRS 18.103 r Disclos ure, Effective 2027-01- 01 IFRS 18.98 Disclosur e, Effective 2027-01- 01 IFRS 19.194 f (i) Discl osure documentation The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]] 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 Monetary instant, credit label Deferred tax liability (asset) IAS 12.81 g (i) Disclosur e, Effective 2027-01- 01 IFRS 19.194 f (i) Discl osure periodStartLabel Deferred tax liability (asset) at beginning of period periodEndLabel Deferred tax liability (asset) at end of period netLabel Net deferred tax liability (asset) documentation The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets] ifrs-full DeferredTaxLiabilityAssociatedWithRegulator yDeferralAccountBalances Monetary 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 Monetary duration label Deferred tax relating to items credited (charged) directly to equity IAS 12.81 a Disclosure, Effective 2027-01- 01 IFRS 19.194 a Disclo sure commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. documentation The amount of deferred tax related to items credited (charged) directly to equity. [Refer:
Deferred tax expense (income)] ifrs-full DefinedBenefitObligationAtPresentValue (Monetary) instant, credit label Defined benefit obligation, at present value IAS 19.57 a Common practice

negatedLabel Defined benefit obligation, at present value documentation The present value, without deducting any plan assets, of expected future payments required to settle the obligation resulting from employee service in the current and prior periods. [Refer:
Plan assets, at fair value] ifrs-full DefinedBenefitPlansAxis Axis label Defined benefit plans [axis] IAS 19.138 Disclosure, Effective 2027-01- 01 IFRS 19.204 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 DefinedBenefitPlansDomain Domain [default] label Defined benefit plans [domain]

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. IAS 19.138 Disclosure, Effective 2027-01- 01 IFRS 19.204 Disclosu re 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, Effective 2027-01- 01 IFRS 19.204 Disclosu re 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, Effective 2027-01- 01 IFRS 19.213 Disclosu re documentation This member stands for defined benefit plans that share risks between entities under common control such as a parent and its subsidiaries. [Refer:
Defined benefit plans [domain]; Total for all subsidiaries [member]; Parent [member]] ifrs-full DepartureFromRequirementOfIFRSAxis Axis label Departure from requirement of IFRS [axis] IAS 1 Effective 2027-01- 01 IFRS 19.B2 d Disclos ure, Expiry date 2027-01- 01 IAS 1.20 d Disclosure IFRS18 Effective 2027-01- 01 IAS 8.6F d Disclosure , Effective 2027-01- 01 IFRS 19.173 d Disclo sure documentation The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. ifrs-full DepositLiabilities Monetary instant, credit label Deposit liabilities IAS 1 Expiry date 2027-01- 01 IAS 1.55 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice documentation The amount of deposit liabilities held by the entity. ifrs-full DepositsAtAmortisedCost Monetary instant, credit label Deposits at amortised cost IAS 1 Expiry date 2027-01- 01 IAS 1.55 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice documentation The amount of deposit liabilities held by the entity at amortised cost. [Refer: Financial liabilities at amortised cost]

ifrs-full DepositsAtFairValueThroughProfitOrLossDesi gnatedUponInitialRecognitionOrSubsequently Monetary instant, credit label Deposits at fair value through profit or loss, designated upon initial recognition or subsequently IAS 1 Expiry date 2027-01- 01 IAS 1.55 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice documentation The amount of deposit liabilities held by the entity at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently] ifrs-full DepositsAtFairValueThroughProfitOrLossThat MeetDefinitionOfHeldForTrading Monetary instant, credit label Deposits at fair value through profit or loss that meet definition of held for trading IAS 1 Expiry date 2027-01- 01 IAS 1.55 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice documentation The amount of deposit liabilities held by the entity at fair value through profit or loss that meet the definition of held for trading. [Refer: Financial liabilities at fair value through profit or loss that meet definition of held for trading] ifrs-full DepositsFromBanks Monetary instant, credit label Deposits from banks IAS 1 Expiry date 2027-01- 01 IAS 1.55 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice documentation The amount of deposit liabilities from banks held by the entity. ifrs-full DepositsFromBanksAtAmortisedCost Monetary instant, credit label Deposits from banks at amortised cost IAS 1 Expiry date 2027-01-

documentation
The amount of deposit liabilities from banks held by the entity at amortised cost. [Refer: Financial liabilities at amortised cost] 01 IAS 1.55 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice ifrs-full DepositsFromBanksAtFairValueThroughProfit OrLossDesignatedUponInitialRecognitionOrS ubsequently Monetary instant, credit label Deposits from banks at fair value through profit or loss, designated upon initial recognition or subsequently IAS 1 Expiry date 2027-01- 01 IAS 1.55 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice documentation The amount of deposit liabilities from banks held by the entity at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently] ifrs-full DepositsFromBanksAtFairValueThroughProfit OrLossThatMeetDefinitionOfHeldForTrading Monetary instant, credit label Deposits from banks at fair value through profit or loss that meet definition of held for trading IAS 1 Expiry date 2027-01- 01 IAS 1.55 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice documentation The amount of deposit liabilities from banks held by the entity at fair value through profit or loss that meet the definition of held for trading. [Refer:
Financial liabilities at fair value through profit or loss that meet definition of held for trading] ifrs-full DepositsFromCustomers Monetary instant, credit label Deposits from customers IAS 1 Expiry date 2027-01- 01 IAS 1.55 Common totalLabel Total deposits from customers

documentation The amount of deposit liabilities from customers held by the entity. practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice ifrs-full DepositsFromCustomersAbstract label Deposits from customers [abstract] ifrs-full DepositsFromCustomersAtAmortisedCost Monetary instant, credit label Deposits from customers at amortised cost IAS 1 Expiry date 2027-01- 01 IAS 1.55 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice documentation The amount of deposit liabilities from customers held by the entity at amortised cost. [Refer:
Financial liabilities at amortised cost] ifrs-full DepositsFromCustomersAtFairValueThrough ProfitOrLossDesignatedUponInitialRecognitio nOrSubsequently Monetary instant, credit label Deposits from customers at fair value through profit or loss, designated upon initial recognition or subsequently IAS 1 Expiry date 2027-01- 01 IAS 1.55 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice documentation The amount of deposit liabilities from customers held by the entity at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently] ifrs-full DepositsFromCustomersAtFairValueThrough ProfitOrLossThatMeetDefinitionOfHeldForTra ding Monetary instant, credit label Deposits from customers at fair value through profit or loss that meet definition of held for trading IAS 1 Expiry date 2027-01- 01 IAS 1.55 Common practice

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] IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice ifrs-full Depreciation Monetary duration, deb it label IFRS18 Depreciation Effective 2027-01- 01 IFRS 19.133 a (i) Disc losure, Effective 2027- 01 IFRS 18.83 a (i) Discl osure documentation IFRS18 The amount of depreciation, comprising that required to be disclosed by paragraph 73(e)(vii) of IAS 16 Property, Plant and Equipment, paragraph 79(d)(iv) of IAS 40 Investment Property and paragraph 53(a) of IFRS 16 Leases. ifrs-full DepreciationAmortisationAndImpairmentLoss ReversalOfImpairmentLossRecognisedInProfi tOrLoss Monetary duration, debit label IAS1 Depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss IAS 1 Expiry date 2027-01- 01 IAS 1.112 c Common practice IFRS18 Effective 2027-01- 01 IFRS 18.IE10 Exampl e totalLabel IAS1 Total depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss label IFRS18 Depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss, operating

negatedTotalLabel
IFRS18
Total depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss, operating documentation IAS1 The amount of depreciation expense, amortisation expense and impairment loss (reversal of impairment loss) recognised in profit or loss. [Refer: Depreciation and amortisation expense; Impairment loss (reversal of impairment loss) recognised in profit or loss] documentation IFRS18 The amount of depreciation expense, amortisation expense and impairment loss (reversal of impairment loss) recognised in profit or loss, in the operating category in the statement of profit or loss. [Refer: Depreciation and amortisation expense; Impairment loss (reversal of impairment loss) recognised in profit or loss, operating] ifrs-full DepreciationAmortisationAndImpairmentLoss ReversalOfImpairmentLossRecognisedInProfi tOrLossAbstract label Depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss [abstract] ifrs-full DepreciationAmortisationAndImpairmentLoss ReversalOfImpairmentLossRecognisedInProfi tOrLossInvesting (Monetary) duration, de bit label IFRS18 Depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss, investing Effective 2027-01- 01 IFRS 18.24 Common practice

negatedLabel IFRS18
Depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss, investing documentation IFRS18 The amount of depreciation expense, amortisation expense and impairment loss (reversal of impairment loss) recognised in profit or loss, in the investing category in the statement of profit or loss. [Refer: Depreciation and amortisation expense; Impairment loss (reversal of impairment loss) recognised in profit or loss] ifrs-full DepreciationAndAmortisationExpense (Monetary) duration, debit label Depreciation and amortisation expense IAS 1 IFRS 8.23 e Disclosure, IFRS 8.28 e Disclosure, , Expiry date 2027-01- 01 IAS 1.102 Example, Expiry date 2027-01- 01 IAS 1.104 Disclosure, Expiry date 2027-01- 01 IAS 1.99 Disclosure, IFRS 12.B13 d Disclosur e IFRS18 IFRS 8.23 e Disclosure, IFRS 8.28 e Disclosure, IFRS 12.B13 d Disclosur e negatedLabel IAS1 Depreciation and amortisation expense totalLabel IAS1 Total depreciation and amortisation expense documentation The amount of depreciation and amortisation expense. Depreciation and amortisation are the systematic allocations of depreciable amounts of assets over their useful lives. ifrs-full DepreciationAndAmortisationExpenseAbstract label Depreciation and amortisation expense [abstract] ifrs-full DepreciationAndAmortisationExpenseOperati ng Monetary duration, deb it label IFRS18 Depreciation and amortisation expense, operating Effective 2027-01- 01 IFRS 18.80 Example totalLabel IFRS18 Total depreciation and amortisation expense, operating

documentation
IFRS18
The amount of depreciation and amortisation expense, in the operating category in the statement of profit or loss. Depreciation and amortisation are the systematic allocations of depreciable amounts of assets over their useful lives. ifrs-full DepreciationBiologicalAssets (Monetary) duration label IAS1 Depreciation, biological assets IAS 41.55 c Disclosure

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

negatedLabel IAS1 Depreciation, biological assets label IFRS18 Depreciation, biological assets, operating negatedLabel IFRS18 Depreciation, biological assets, operating documentation IAS1 The amount of depreciation recognised on biological assets. [Refer: Depreciation and amortisation expense; Biological assets] documentation IFRS18 The amount of depreciation recognised on biological assets, in the operating category in the statement of profit or loss. [Refer: Depreciation and amortisation expense, operating; Biological assets] ifrs-full DepreciationExpense Monetary duration, debit label IAS1 Depreciation expense IAS 1 Expiry date 2027-01- 01 IAS 1.112 c Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice label IFRS18 Depreciation expense, operating documentation IAS1 The amount of depreciation expense. Depreciation is the systematic allocation of depreciable amounts of tangible assets over their useful lives. documentation IFRS18 The amount of depreciation expense, in the operating category in the statement of profit or loss. Depreciation is the systematic allocation of depreciable amounts of tangible assets over their useful lives.

ifrs-full DepreciationInvestmentProperty (Monetary) duration label Depreciation, investment property IAS 40.76 Disclosure, IAS 40.79 d (iv) Disclosur

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]] e, Effective 2027-01- 01 IFRS 19.269 Disclosu re, Effective 2027-01- 01 IFRS 19.271 d (iv) Dis closure

negatedLabel Depreciation, investment property documentation The amount of depreciation recognised on investment property. [Refer: Depreciation and amortisation expense; Investment property] ifrs-full DepreciationMember Member label IFRS18 Depreciation [member] Effective 2027-01- 01 IFRS 18.83 b (i) Discl osure, Effective 2027-01- 01 IFRS 19.133 b (i) Disc losure documentation IFRS18 This members stands for the total of the depreciation, comprising that required to be disclosed by paragraph 73(e)(vii) of IAS 16 Property, Plant and Equipment, paragraph 79(d)(iv) of IAS 40 Investment Property and paragraph 53(a) of IFRS 16 Leases. ifrs-full DepreciationMethodBiologicalAssetsAtCost Text label Depreciation method, biological assets, at cost IAS 41.54 d Disclosure, Effective 2027-01- 01 IFRS 19.274 c Disclos ure 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, Effective 2027-01-

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. 01 IFRS 19.274 c Disclos ure 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, Effective 2027-01- 01 IFRS 19.271 a Disclo sure 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, Effective 2027-01- 01 IFRS 19.271 a Disclo sure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation
Indicates 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, Effective 2027-01- 01 IFRS 19.200 b Disclo sure 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 IAS 16.73 b Disclosure, Effective 2027-01- 01 IFRS 19.200 b Disclo sure commentaryGuidance When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements. documentation Indicates which depreciation method is used for property, plant and equipment. ifrs-full DepreciationPropertyPlantAndEquipment (Monetary) duration label IAS1 Depreciation, property, plant and equipment IAS 16.73 e (vii) Disclosu re,

commentaryGuidance
A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash￾generating unit, measurement input [member]; Financial forecast of profit (loss) for cash￾generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]] IAS 16.75 a Disclosure, Effective 2027-01- 01 IFRS 19.200 e (vii) Di sclosure

negatedLabel IAS1 Depreciation, property, plant and equipment label IFRS18 Depreciation, property, plant and equipment, operating negatedLabel IFRS18 Depreciation, property, plant and equipment, operating documentation IAS1 The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment] documentation IFRS18 The amount of depreciation of property, plant and equipment, in the operating category in the statement of profit or loss. [Refer: Depreciation and amortisation expense; Property, plant and equipment] ifrs-full DepreciationPropertyPlantAndEquipmentInclu dingRightofuseAssets (Monetary) duration label IAS1 Depreciation, property, plant and equipment including right-of-use assets IAS 16.73 e Common practice

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

negatedLabel IAS1 Depreciation, property, plant and equipment including right-of-use assets label IFRS18 Depreciation, property, plant and equipment including right-of-use assets, operating negatedLabel IFRS18 Depreciation, property, plant and equipment including right-of-use assets, operating documentation IAS1 The amount of depreciation of property, plant and equipment including right-of-use assets. [Refer:
Depreciation and amortisation expense; Property, plant and equipment including right-of-use assets] documentation IFRS18 The amount of depreciation of property, plant and equipment including right-of-use assets, in the operating category in the statement of profit or loss. [Refer: Depreciation and amortisation expense; Property, plant and equipment including right-of-use assets] ifrs-full DepreciationRateBiologicalAssetsAtCost Percent duration label Depreciation rate, biological assets, at cost IAS 41.54 e Disclosure, Effective 2027-01- 01 IFRS 19.274 d Disclo sure documentation The depreciation rate used for biological assets. [Refer: Biological assets] ifrs-full DepreciationRateInvestmentPropertyCostMod el Percent duration label Depreciation rate, investment property, cost model IAS 40.79 b Disclosure, Effective 2027-01- 01 IFRS 19.271 b Disclo sure documentation The depreciation rate used for investment property. [Refer: Investment property]

ifrs-full DepreciationRatePropertyPlantAndEquipment Percent duration label Depreciation rate, property, plant and equipment IAS 16.73 c Disclosure, Effective 2027-01- 01 IFRS 19.200 c Disclos ure documentation The depreciation rate used for property, plant and equipment. [Refer: Property, plant and equipment] ifrs-full DepreciationRightofuseAssets (Monetary) duration label Depreciation, right-of-use assets IFRS 16.53 a Disclosure, Effective 2027-01-

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]] 01 IFRS 19.115 a Disclo sure

negatedLabel Depreciation, right-of-use assets documentation The amount of depreciation of right-of-use assets. [Refer: Depreciation and amortisation expense; Right-of-use assets] ifrs-full DerivativeFinancialAssets Monetary instant, debit label Derivative financial assets IAS 1 Expiry date 2027-01- 01 IAS 1.55 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice documentation The amount of financial assets classified as derivative instruments. [Refer: Financial assets; Derivatives [member]] ifrs-full DerivativeFinancialAssetsHeldForHedging Monetary instant, debit label Derivative financial assets held for hedging IAS 1 Expiry date 2027-01- 01 IAS 1.55 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice documentation The amount of derivative financial assets held for hedging. [Refer: Derivative financial assets] ifrs-full DerivativeFinancialAssetsHeldForTrading Monetary instant, debit label Derivative financial assets held for trading IAS 1 Expiry date 2027-01- 01 IAS 1.55 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice documentation The amount of derivative financial assets held for trading. [Refer: Derivative financial assets; Financial assets at fair value through profit or loss, classified as held for trading] ifrs-full DerivativeFinancialLiabilities Monetary instant, credit label Derivative financial liabilities IAS 1 Expiry date 2027-01- 01 IAS 1.55 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice documentation The amount of financial liabilities classified as derivative instruments. [Refer: Financial assets; Derivatives [member]]

ifrs-full DerivativeFinancialLiabilitiesHeldForHedging Monetary instant, credit label Derivative financial liabilities held for hedging IAS 1 Expiry date 2027-01- 01 IAS 1.55 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice documentation The amount of derivative financial liabilities held for hedging. [Refer: Derivative financial liabilities] ifrs-full DerivativeFinancialLiabilitiesHeldForTrading Monetary instant, credit label Derivative financial liabilities held for trading IAS 1 Expiry date 2027-01- 01 IAS 1.55 Common practice IFRS18 Effective 2027-01- 01 IFRS 18.24 Common practice documentation The amount of derivative financial liabilities held for trading. [Refer: Derivative financial liabilities; Financial liabilities at fair value through profit or loss that meet definition of held for trading] ifrs-full DerivativeFinancialLiabilitiesUndiscountedCas hFlows Monetary instant, credit label Derivative financial liabilities, undiscounted cash flows IFRS 7.39 b Disclosure, Effective 2027-01- 01 IFRS 19.72 b Disclos ure documentation The amount of contractual undiscounted cash flows in relation to derivative financial liabilities. [Refer: Derivative financial liabilities] ifrs-full DerivativesAmountContributedToFairValueOf PlanAssets Monetary instant, debit label Derivatives, amount contributed to fair value of plan assets IAS 19.142 e Example documentation The amount derivatives contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]; Derivatives [member]] ifrs-full DerivativesMember Member label Derivatives [member]

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 13.94 Example, IFRS 13.IE60 Example, IFRS 7.6 Example, IFRS 7.IG40B Example ifrs-full DerivativesPercentageContributedToFairValu eOfPlanAssets Percent instant label Derivatives, percentage contributed to fair value of plan assets IAS 19.142 e Common practice

documentation
The percentage derivatives contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] [Contrast: Derivatives, amount contributed to fair value of plan assets] ifrs-full DescriptionAndCarryingAmountOfIntangibleA ssetsMaterialToEntity Text label Description of intangible assets material to entity IAS 38.122 b Disclosure, Effective 2027-01- 01 IFRS 19.264 b Disclo sure 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, Effective 2027-01- 01 IFRS 19.264 a Disclo sure 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, Effective 2027-01- 01 IFRS 19.96 Disclosur e 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, Effective 2027-01- 01 IFRS 19.96 Disclosur e 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 Expiry date 2027-01- 01 IAS 1.117 Common practice IFRS18 Effective 2027-01- 01 IAS 8.27A Common practice documentation The description of the entity's material accounting policy information for biological assets. [Refer:
Biological assets] ifrs-full DescriptionOfAccountingPolicyForBorrowingC ostsExplanatory Text block label Description of accounting policy for borrowing costs [text block] IAS 1 Expiry date 2027-01- 01 IAS 1.117 Common practice IFRS18 Effective 2027-01- 01 IAS 8.27A Common practice documentation The description of the entity's material accounting policy information for interest and other costs that the entity incurs in connection with the borrowing of funds. ifrs-full DescriptionOfAccountingPolicyForBorrowings Explanatory Text block label Description of accounting policy for borrowings [text block] IAS 1 Expiry date 2027-01- 01 IAS 1.117 Common practice IFRS18 Effective 2027-01- 01 IAS 8.27A Common practice documentation The description of the entity's material accounting policy information for borrowings. [Refer:
Borrowings] ifrs-full DescriptionOfAccountingPolicyForBusinessCo mbinationsAndGoodwillExplanatory Text block label Description of accounting policy for business combinations and goodwill [text block] IAS 1 Expiry date 2027-01- 01 IAS 1.117 Common practice

documentation
The description of the entity's material accounting policy information for business combinations and goodwill. [Refer: Total for all business combinations [member]; Goodwill] IFRS18 Effective 2027-01- 01 IAS 8.27A Common practice ifrs-full DescriptionOfAccountingPolicyForBusinessCo mbinationsExplanatory Text block label Description of accounting policy for business combinations [text block] IAS 1 Expiry date 2027-01- 01 IAS 1.117 Common practice IFRS18 Effective 2027-01- 01 IAS 8.27A Common practice documentation The description of the entity's material accounting policy information for business combinations. [Refer: Total for all business combinations [member]] ifrs-full DescriptionOfAccountingPolicyForCashFlows Explanatory Text block label Description of accounting policy for cash flows [text block] IAS 1 Expiry date 2027-01- 01 IAS 1.117 Common practice IFRS18 Effective 2027-01- 01 IAS 8.27A Common practice documentation The description of the entity's material accounting policy information for cash flows. ifrs-full DescriptionOfAccountingPolicyForCollateralE xplanatory Text block label Description of accounting policy for collateral [text block] IAS 1 Expiry date 2027-01- 01 IAS 1.117 Common practice IFRS18 Effective 2027-01- 01 IAS 8.27A Common practice documentation The description of the entity's material accounting policy information for collateral. ifrs-full DescriptionOfAccountingPolicyForConstructio nInProgressExplanatory Text block label Description of accounting policy for construction in progress [text block] IAS 1 Expiry date 2027-01- 01 IAS 1.117 Common

documentation
The description of the entity's material accounting policy information for construction in progress. [Refer: Construction in progress] practice IFRS18 Effective 2027-01- 01 IAS 8.27A Common practice ifrs-full DescriptionOfAccountingPolicyForContingent LiabilitiesAndContingentAssetsExplanatory Text block label Description of accounting policy for contingent liabilities and contingent assets [text block] IAS 1 Expiry date 2027-01- 01 IAS 1.117 Common practice IFRS18 Effective 2027-01- 01 IAS 8.27A Common practice documentation The description of the entity's material accounting policy information for contingent liabilities and contingent assets. [Refer: Classes of contingent liabilities [domain]; Description of nature of contingent assets] ifrs-full DescriptionOfAccountingPolicyForCustomerA cquisitionCostsExplanatory Text block label Description of accounting policy for customer acquisition costs [text block] IAS 1 Expiry date 2027-01- 01 IAS 1.117 Common practice IFRS18 Effective 2027-01- 01 IAS 8.27A Common practice documentation The description of the entity's material accounting policy information for costs related to acquisition of customers. ifrs-full DescriptionOfAccountingPolicyForCustomerL oyaltyProgrammesExplanatory Text block label Description of accounting policy for customer loyalty programmes [text block] IAS 1 Expiry date 2027-01- 01 IAS 1.117 Common practice IFRS18 Effective 2027-01- 01 IAS 8.27A Common practice documentation The description of the entity's material accounting policy information for customer loyalty programmes. ifrs-full DescriptionOfAccountingPolicyForDecommiss ioningRestorationAndRehabilitationProvisions Explanatory Text block label Description of accounting policy for decommissioning, restoration and rehabilitation provisions [text block] IAS 1 Expiry date 2027-01- 01 IAS 1.117 Common practice

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] IFRS18 Effective 2027-01- 01 IAS 8.27A Common practice ifrs-full DescriptionOfAccountingPolicyForDeferredAc quisitionCostsArisingFromInsuranceContracts Explanatory Text block label Description of accounting policy for deferred acquisition costs arising from insurance contracts [text block] IAS 1 Expiry date 2027-01- 01 IAS 1.117 Common practice IFRS18 Effective 2027-01- 01 IAS 8.27A Common practice documentation The description of the entity's material accounting policy information for deferred acquisition costs arising from insurance contracts. ifrs-full DescriptionOfAccountingPolicyForDeferredInc omeTaxExplanatory Text block label Description of accounting policy for deferred income tax [text block] IAS 1 Expiry date 2027-01- 01 IAS 1.117 Common practice IFRS18 Effective 2027-01- 01 IAS 8.27A Common practice documentation The description of the entity's material accounting policy information for deferred income tax. [Refer:
Deferred tax expense (income)] ifrs-full DescriptionOfAccountingPolicyForDepreciatio nExpenseExplanatory Text block label Description of accounting policy for depreciation expense [text block] IAS 1 Expiry date 2027-01- 01 IAS 1.117 Common practice IFRS18 Effective 2027-01- 01 IAS 8.27A Common practice documentation The description of the entity's material accounting policy information for depreciation expense. [Refer: Depreciation and amortisation expense]