DATA/ATTRIBUTE TYPE/PREFIX

DEFINITION

text block

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

text

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

yyyy-mm-dd

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

X

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

X.XX

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

shares

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

table

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

axis

denotes a dimensional property in a tabular structure

member

denotes a member of a dimension on an axis

guidance

denotes an element that supports browsing of taxonomy content

role

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

abstract

denotes a grouping element or a header

instant or duration

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

credit or debit

denotes the ‘natural’ balance of the disclosure

esef_cor

►M3  prefix applied in the Tables of Annex IV and VI for elements defined in the namespace ‘http://www.esma.europa.eu/taxonomy/2021-03-24/esef_cor’ ◄

esef_all

►M3  prefix applied in the Table of Annex VI for elements defined in the namespace ‘http://www.esma.europa.eu/taxonomy/2021-03-24/esef_all’ ◄

esma_technical

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

ifrs-full

►M3  prefix applied in the Tables of Annexes IV and VI for elements defined in the namespace ‘http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full’ ◄

Label

Data type and other attributes

References to IFRSs

Name of reporting entity or other means of identification

text

IAS 1 51 a

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

text

IAS 1 51 a

Domicile of entity

text

IAS 1 138 a

Legal form of entity

text

IAS 1 138 a

Country of incorporation

text

IAS 1 138 a

Address of entity's registered office

text

IAS 1 138 a

Principal place of business

text

IAS 1 138 a

Description of nature of entity's operations and principal activities

text

IAS 1 138 b

Name of parent entity

text

IAS 1 138 c, IAS 24 13

Name of ultimate parent of group

text

IAS 24 13, IAS 1 138 c

Label

Type

References to IFRSs

Name of reporting entity or other means of identification

text

IAS 1 51 a

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

text

IAS 1 51 a

Domicile of entity

text

IAS 1 138 a

Legal form of entity

text

IAS 1 138 a

Country of incorporation

text

IAS 1 138 a

Address of entity's registered office

text

IAS 1 138 a

Principal place of business

text

IAS 1 138 a

Description of nature of entity's operations and principal activities

text

IAS 1 138 b

Name of parent entity

text

IAS 1 138 c, IAS 24 13

Name of ultimate parent of group

text

IAS 1 138 c, IAS 24 13

Length of life of limited life entity

text

IAS 1 138 d

Statement of IFRS compliance [text block]

text block

IAS 1 16

Explanation of departure from IFRS

text

IAS 1 20 b, IAS 1 20 c

Explanation of financial effect of departure from IFRS

text

IAS 1 20 d

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

text block

IAS 1 25

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

text

IAS 1 25

Explanation of why entity not regarded as going concern

text

IAS 1 25

Description of reason for using longer or shorter reporting period

text

IAS 1 36 a

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

text

IAS 1 36 b

Disclosure of reclassifications or changes in presentation [text block]

text block

IAS 1 41

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

text

IAS 1 125, IFRIC 14 10

Disclosure of assets and liabilities with significant risk of material adjustment [text block]

text block

IAS 1 125

Dividends recognised as distributions to owners per share

X.XX duration

IAS 1 107

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

X duration

IAS 1 137 a, IAS 10 13

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

X.XX duration

IAS 1 137 a

Disclosure of accounting judgements and estimates [text block]

text block

IAS 1 10 e

Disclosure of accrued expenses and other liabilities [text block]

text block

IAS 1 10 e

Disclosure of allowance for credit losses [text block]

text block

IAS 1 10 e

Disclosure of auditors' remuneration [text block]

text block

IAS 1 10 e

Disclosure of authorisation of financial statements [text block]

text block

IAS 1 10 e

Disclosure of available-for-sale financial assets [text block]

text block

IAS 1 10 e - Expiry date 2021-01-01

Disclosure of basis of consolidation [text block]

text block

IAS 1 10 e

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

text block

IAS 1 10 e

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

text block

IAS 41 Disclosure

Disclosure of borrowing costs [text block]

text block

IAS 23 Disclosure

Disclosure of borrowings [text block]

text block

IAS 1 10 e

Disclosure of business combinations [text block]

text block

IFRS 3 Disclosures

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

text block

IAS 1 10 e

Disclosure of cash and cash equivalents [text block]

text block

IAS 1 10 e

Disclosure of cash flow statement [text block]

text block

IAS 7 Presentation of a statement of cash flows

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

text block

IAS 8 Accounting policies

Disclosure of changes in accounting policies [text block]

text block

IAS 1 10 e

Disclosure of claims and benefits paid [text block]

text block

IAS 1 10 e

Disclosure of collateral [text block]

text block

IAS 1 10 e

Disclosure of commitments and contingent liabilities [text block]

text block

IAS 1 10 e

Disclosure of commitments [text block]

text block

IAS 1 10 e

Disclosure of separate financial statements [text block]

text block

IAS 27 Disclosure, IFRS 12 Objective

Disclosure of contingent liabilities [text block]

text block

IAS 37 86

Disclosure of cost of sales [text block]

text block

IAS 1 10 e

Disclosure of credit risk [text block]

text block

IAS 1 10 e, IFRS 7 Credit risk

Disclosure of debt instruments [text block]

text block

IAS 1 10 e

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

text block

IAS 1 10 e

Disclosure of deferred income [text block]

text block

IAS 1 10 e

Disclosure of deferred taxes [text block]

text block

IAS 1 10 e

Disclosure of deposits from banks [text block]

text block

IAS 1 10 e

Disclosure of deposits from customers [text block]

text block

IAS 1 10 e

Disclosure of depreciation and amortisation expense [text block]

text block

IAS 1 10 e

Disclosure of derivative financial instruments [text block]

text block

IAS 1 10 e

Disclosure of discontinued operations [text block]

text block

IAS 1 10 e

Disclosure of dividends [text block]

text block

IAS 1 10 e

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 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 by nature [text block]

text block

IAS 1 10 e

Disclosure of expenses [text block]

text block

IAS 1 10 e

Disclosure of exploration and evaluation assets [text block]

text block

IFRS 6 Disclosure

Disclosure of fair value measurement [text block]

text block

IFRS 13 Disclosure

Disclosure of fair value of financial instruments [text block]

text block

IAS 1 10 e

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

text block

IAS 1 10 e

Disclosure of finance cost [text block]

text block

IAS 1 10 e

Disclosure of finance income (cost) [text block]

text block

IAS 1 10 e

Disclosure of finance income [text block]

text block

IAS 1 10 e

Disclosure of financial assets held for trading [text block]

text block

IAS 1 10 e

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

text block

IAS 1 10 e

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

text block

IAS 1 10 e

Disclosure of financial instruments [text block]

text block

IFRS 7 Scope

Disclosure of financial instruments held for trading [text block]

text block

IAS 1 10 e

Disclosure of financial liabilities held for trading [text block]

text block

IAS 1 10 e

Disclosure of financial risk management [text block]

text block

IAS 1 10 e

Disclosure of first-time adoption [text block]

text block

IFRS 1 Presentation and Disclosure

Disclosure of general and administrative expense [text block]

text block

IAS 1 10 e

Disclosure of general information about financial statements [text block]

text block

IAS 1 51

Disclosure of going concern [text block]

text block

IAS 1 10 e

Disclosure of goodwill [text block]

text block

IAS 1 10 e

Disclosure of government grants [text block]

text block

IAS 20 Disclosure

Disclosure of hyperinflationary reporting [text block]

text block

IAS 29 Disclosures

Disclosure of impairment of assets [text block]

text block

IAS 36 Disclosure

Disclosure of income tax [text block]

text block

IAS 12 Disclosure

Disclosure of information about employees [text block]

text block

IAS 1 10 e

Disclosure of information about key management personnel [text block]

text block

IAS 1 10 e

Disclosure of insurance contracts [text block]

text block

IFRS 17 Disclosure - Effective 2021-01-01, IFRS 4 Disclosure - Expiry date 2021-01-01

Disclosure of insurance premium revenue [text block]

text block

IAS 1 10 e

Disclosure of intangible assets and goodwill [text block]

text block

IAS 1 10 e

Disclosure of intangible assets [text block]

text block

IAS 38 Disclosure

Disclosure of interest expense [text block]

text block

IAS 1 10 e

Disclosure of interest income (expense) [text block]

text block

IAS 1 10 e

Disclosure of interest income [text block]

text block

IAS 1 10 e

Disclosure of interests in other entities [text block]

text block

IFRS 12 1

Disclosure of interim financial reporting [text block]

text block

IAS 34 Content of an interim financial report

Disclosure of inventories [text block]

text block

IAS 2 Disclosure

Disclosure of investment contracts liabilities [text block]

text block

IAS 1 10 e

Disclosure of investment property [text block]

text block

IAS 40 Disclosure

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

text block

IAS 1 10 e

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

text block

IAS 1 10 e

Disclosure of issued capital [text block]

text block

IAS 1 10 e

Disclosure of joint ventures [text block]

text block

IAS 27 17 b, IAS 27 16 b, IFRS 12 B4 b

Disclosure of lease prepayments [text block]

text block

IAS 1 10 e

Disclosure of leases [text block]

text block

IFRS 16 Presentation, IFRS 16 Disclosure

Disclosure of liquidity risk [text block]

text block

IAS 1 10 e

Disclosure of loans and advances to banks [text block]

text block

IAS 1 10 e

Disclosure of loans and advances to customers [text block]

text block

IAS 1 10 e

Disclosure of market risk [text block]

text block

IAS 1 10 e

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

text block

IAS 1 10 e

Disclosure of non-controlling interests [text block]

text block

IAS 1 10 e

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

text block

IFRS 5 Presentation and Disclosure

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

text block

IAS 1 10 e

Disclosure of notes and other explanatory information [text block]

text block

IAS 1 10 e

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

text block

IAS 1 134

Disclosure of other assets [text block]

text block

IAS 1 10 e

Disclosure of other current assets [text block]

text block

IAS 1 10 e

Disclosure of other current liabilities [text block]

text block

IAS 1 10 e

Disclosure of other liabilities [text block]

text block

IAS 1 10 e

Disclosure of other non-current assets [text block]

text block

IAS 1 10 e

Disclosure of other non-current liabilities [text block]

text block

IAS 1 10 e

Disclosure of other operating expense [text block]

text block

IAS 1 10 e

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

text block

IAS 1 10 e

Disclosure of other operating income [text block]

text block

IAS 1 10 e

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

text block

IAS 37 Disclosure

Disclosure of prepayments and other assets [text block]

text block

IAS 1 10 e

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

text block

IAS 1 10 e

Disclosure of property, plant and equipment [text block]

text block

IAS 16 Disclosure

Disclosure of provisions [text block]

text block

IAS 1 10 e

Disclosure of reclassification of financial instruments [text block]

text block

IAS 1 10 e

Disclosure of regulatory deferral accounts [text block]

text block

IFRS 14 Presentation, IFRS 14 Disclosure

Disclosure of reinsurance [text block]

text block

IAS 1 10 e

Disclosure of related party [text block]

text block

IAS 24 Disclosures

Disclosure of repurchase and reverse repurchase agreements [text block]

text block

IAS 1 10 e

Disclosure of research and development expense [text block]

text block

IAS 1 10 e

Disclosure of reserves within equity [text block]

text block

IAS 1 79 b

Disclosure of restricted cash and cash equivalents [text block]

text block

IAS 1 10 e

Disclosure of revenue [text block]

text block

IAS 1 10 e

Disclosure of revenue from contracts with customers [text block]

text block

IFRS 15 Presentation, IFRS 15 Disclosure

Disclosure of service concession arrangements [text block]

text block

SIC 29 Consensus

Disclosure of share-based payment arrangements [text block]

text block

IFRS 2 44

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

text block

IAS 1 79

Disclosure of associates [text block]

text block

IAS 27 17 b, IAS 27 16 b, IFRS 12 B4 d

Disclosure of subsidiaries [text block]

text block

IAS 27 17 b, IAS 27 16 b, IFRS 12 B4 a

Disclosure of subordinated liabilities [text block]

text block

IAS 1 10 e

Disclosure of significant accounting policies [text block]

text block

IAS 1 117

Disclosure of tax receivables and payables [text block]

text block

IAS 1 10 e

Disclosure of trade and other payables [text block]

text block

IAS 1 10 e

Disclosure of trade and other receivables [text block]

text block

IAS 1 10 e

Disclosure of trading income (expense) [text block]

text block

IAS 1 10 e

Disclosure of treasury shares [text block]

text block

IAS 1 10 e

Description of accounting policy for available-for-sale financial assets [text block]

text block

IAS 1 117 b - Expiry date 2021-01-01

Description of accounting policy for biological assets [text block]

text block

IAS 1 117 b

Description of accounting policy for borrowing costs [text block]

text block

IAS 1 117 b

Description of accounting policy for borrowings [text block]

text block

IAS 1 117 b

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

text block

IAS 1 117 b

Description of accounting policy for business combinations [text block]

text block

IAS 1 117 b

Description of accounting policy for cash flows [text block]

text block

IAS 1 117 b

Description of accounting policy for collateral [text block]

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

Description of accounting policy for depreciation expense [text block]

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

Description of accounting policy for discontinued operations [text block]

text block

IAS 1 117 b

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

text block

IAS 1 117 b

Description of accounting policy for dividends [text block]

text block

IAS 1 117 b

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

text block

IAS 1 117 b

Description of accounting policy for emission rights [text block]

text block

IAS 1 117 b

Description of accounting policy for employee benefits [text block]

text block

IAS 1 117 b

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

text block

IAS 1 117 b

Description of accounting policy for exceptional items [text block]

text block

IAS 1 117 b

Description of accounting policy for expenses [text block]

text block

IAS 1 117 b

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

text block

IFRS 6 24 a

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

Description of accounting policy for finance costs [text block]

text block

IAS 1 117 b

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

text block

IAS 1 117 b

Description of accounting policy for financial assets [text block]

text block

IAS 1 117 b

Description of accounting policy for financial guarantees [text block]

text block

IAS 1 117 b

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

text block

IAS 1 117 b

Description of accounting policy for financial instruments [text block]

text block

IAS 1 117 b

Description of accounting policy for financial liabilities [text block]

text block

IAS 1 117 b

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

text block

IAS 1 117 b

Description of accounting policy for franchise fees [text block]

text block

IAS 1 117 b

Description of accounting policy for functional currency [text block]

text block

IAS 1 117 b

Description of accounting policy for goodwill [text block]

text block

IAS 1 117 b

Description of accounting policy for government grants [text block]

text block

IAS 20 39 a

Description of accounting policy for hedging [text block]

text block

IAS 1 117 b

Description of accounting policy for held-to-maturity investments [text block]

text block

IAS 1 117 b - Expiry date 2021-01-01

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

Description of accounting policy for income tax [text block]

text block

IAS 1 117 b

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

text block

IAS 1 117 b, IFRS 4 37 a - Expiry date 2021-01-01

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

Description of accounting policy for investment property [text block]

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

Description of accounting policy for issued capital [text block]

text block

IAS 1 117 b

Description of accounting policy for leases [text block]

text block

IAS 1 117 b

Description of accounting policy for loans and receivables [text block]

text block

IAS 1 117 b - Expiry date 2021-01-01

Description of accounting policy for measuring inventories [text block]

text block

IAS 2 36 a

Description of accounting policy for mining assets [text block]

text block

IAS 1 117 b

Description of accounting policy for mining rights [text block]

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

Description of accounting policy for programming assets [text block]

text block

IAS 1 117 b

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

text block

IAS 1 117 b

Description of accounting policy for provisions [text block]

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

Description of accounting policy for reinsurance [text block]

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

Description of accounting policy for segment reporting [text block]

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

Description of accounting policy for stripping costs [text block]

text block

IAS 1 117 b

Description of accounting policy for subsidiaries [text block]

text block

IAS 1 117 b

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

text block

IAS 1 117 b

Description of accounting policy for termination benefits [text block]

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

Description of accounting policy for treasury shares [text block]

text block

IAS 1 117 b

Description of accounting policy for warrants [text block]

text block

IAS 1 117 b

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

text block

IAS 7 46

Description of other accounting policies relevant to understanding of financial statements [text block]

text block

IAS 1 117 b

Disclosure of significant accounting policies [text block]

text block

IAS 1 117

Prefix

Element name

Label

ifrs-full

StatementOfFinancial

PositionAbstract

Statement of financial position placeholder - this item MUST be used as a starting point for the statement of financial position

ifrs-full

IncomeStatement

Abstract

Profit or loss placeholder - this item MUST be used as a starting point for the statement of profit or loss if the statement of profit or loss is disclosed separately

ifrs-full

StatementOfCompre

hensiveIncomeAbstract

Statement of comprehensive income placeholder - this item MUST be used as a starting point for the statement of comprehensive income if it is disclosed separately or when the statement of profit or loss and other comprehensive income statements are combined in a single statement

ifrs-full

StatementOfCash

FlowsAbstract

Statement of cash flows placeholder - this item MUST be used as a starting point for the statement of cash flows

ifrs-full

StatementOfChangesIn

EquityAbstract

Statement of changes in equity placeholder - this item MUST be used as a starting point for the statement of changes in equity

esef_cor

NotesAccountingPolicies

AndMandatoryTags

Notes, accounting policies and mandatory core taxonomy elements placeholder – this item MUST be used as a starting point for markups of disclosures in the notes to the financial statements

Prefix

Element name/role URI

Element type and attributes

Label type

Label content

References

ifrs-full

AbnormallyLargeChangesInAssetPricesOrForeignExchangeRatesMember

member

label

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

example: IAS 10.22

documentation

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

ifrs-full

AccountingEstimatesAxis

axis

label

Accounting estimates [axis]

Disclosure: IAS 8.39

documentation

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

ifrs-full

AccountingEstimatesMember

member [default]

label

Accounting estimates [member]

Disclosure: IAS 8.39

documentation

This member stands for an asset, a liability or a periodic consumption of an asset, subject to adjustments that result from the assessment of the present status of, and expected future benefits and obligations associated with, assets and liabilities. It also represents the standard value for the 'Accounting estimates' axis if no other member is used.

ifrs-full

AccountingProfit

X duration, credit

label

Accounting profit

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

documentation

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

ifrs-full

Accruals

X instant, credit

label

Accruals

Common practice: IAS 1.78

documentation

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

ifrs-full

AccrualsAndDeferredIncomeIncludingContractLiabilities

X instant, credit

label

Accruals and deferred income including contract liabilities

Common practice: IAS 1.55, Common practice: IAS 1.78

documentation

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

totalLabel

Total accruals and deferred income including contract liabilities

ifrs-full

AccrualsAndDeferredIncomeIncludingContractLiabilitiesAbstract

label

Accruals and deferred income including contract liabilities [abstract]

ifrs-full

AccrualsClassifiedAsCurrent

X instant, credit

label

Accruals classified as current

Common practice: IAS 1.78

documentation

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

ifrs-full

AccrualsClassifiedAsNoncurrent

X instant, credit

label

Accruals classified as non-current

Common practice: IAS 1.78

documentation

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

ifrs-full

AccruedIncomeIncludingContractAssets

X instant, debit

label

Accrued income including contract assets

Common practice: IAS 1.55, Common practice: IAS 1.78

documentation

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

totalLabel

Total accrued income including contract assets

ifrs-full

AccruedIncomeIncludingContractAssetsAbstract

label

Accrued income including contract assets [abstract]

ifrs-full

AccruedIncomeOtherThanContractAssets

X instant, debit

label

Accrued income other than contract assets

Common practice: IAS 1.55, Common practice: IAS 1.78

documentation

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

ifrs-full

AccumulatedChangesInFairValueOfFinancialAssetsAttributableToChangesInCreditRiskOfFinancialAssets

X 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

Disclosure: IFRS 7.9 c

documentation

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

ifrs-full

AccumulatedChangesInFairValueOfFinancialAssetsRelatedCreditDerivativesOrSimilarInstruments

X 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

Disclosure: IFRS 7.9 d

documentation

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

ifrs-full

AccumulatedChangesInFairValueOfFinancialLiabilityAttributableToChangesInCreditRiskOfLiability

X instant, credit

label

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

Disclosure: IFRS 7.10A a, Disclosure: IFRS 7.10 a

documentation

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

ifrs-full

AccumulatedChangesInFairValueOfLoanOrReceivableAttributableToChangesInCreditRiskOfFinancialAssets

X instant, debit

label

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

Disclosure: Expiry date 2023-01-01 IFRS 7.9 c

documentation

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

ifrs-full

AccumulatedChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstruments

X instant

label

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

Disclosure: Expiry date 2023-01-01 IFRS 7.9 d

documentation

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

ifrs-full

AccumulatedDepreciationAmortisationAndImpairmentMember

member

label

Accumulated depreciation, amortisation and impairment [member]

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

documentation

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

ifrs-full

AccumulatedDepreciationAndAmortisationMember

member

label

Accumulated depreciation and amortisation [member]

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

documentation

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

ifrs-full

AccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountAssets

X instant, debit

label

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

Disclosure: IFRS 7.24B a (ii)

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 [member]]

ifrs-full

AccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountLiabilities

X instant, credit

label

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

Disclosure: IFRS 7.24B a (ii)

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 [member]]

ifrs-full

AccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesAssets

X 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

Disclosure: IFRS 7.24B a (v)

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 [member]]

ifrs-full

AccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesLiabilities

X 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

Disclosure: IFRS 7.24B a (v)

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 [member]]

ifrs-full

AccumulatedImpairmentMember

member

label

Accumulated impairment [member]

Common practice: IAS 16.73 d, Common practice: IAS 38.118 c, Common practice: IAS 40.79 c, Common practice: IAS 41.54 f, Disclosure: IFRS 3.B67 d, Disclosure: IFRS 7.35H, Example: IFRS 7.35N, Example: Expiry date 2023-01-01 IFRS 7.37 b, Example: Expiry date 2023-01-01 IFRS 7.IG29 b

documentation

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

ifrs-full

AccumulatedOtherComprehensiveIncome

X instant, credit

label

Accumulated other comprehensive income

Common practice: IAS 1.55

documentation

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

totalLabel

Total accumulated other comprehensive income

ifrs-full

AccumulatedOtherComprehensiveIncomeAbstract

label

Accumulated other comprehensive income [abstract]

ifrs-full

AccumulatedOtherComprehensiveIncomeMember

member

label

Accumulated other comprehensive income [member]

Common practice: IAS 1.108

documentation

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

ifrs-full

AcquisitionAndAdministrationExpenseRelatedToInsuranceContracts

X duration, debit

label

Acquisition and administration expense related to insurance contracts

Common practice: Expiry date 2023-01-01 IAS 1.85

documentation

The amount of acquisition and administration expense relating to insurance contracts. [Refer: Types of insurance contracts [member]]

ifrs-full

AcquisitiondateFairValueOfEquityInterestInAcquireeHeldByAcquirerImmediatelyBeforeAcquisitionDate

X instant, credit

label

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

Disclosure: IFRS 3.B64 p (i)

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: Business combinations [member]]

ifrs-full

AcquisitiondateFairValueOfTotalConsiderationTransferred

X instant, credit

label

Consideration transferred, acquisition-date fair value

Disclosure: IFRS 3.B64 f

documentation

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

totalLabel

Total consideration transferred, acquisition-date fair value

ifrs-full

AcquisitiondateFairValueOfTotalConsiderationTransferredAbstract

label

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

ifrs-full

AcquisitionrelatedCostsForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

X duration, debit

label

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

Disclosure: IFRS 3.B64 m

documentation

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

ifrs-full

AcquisitionrelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

X duration, debit

label

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

Disclosure: IFRS 3.B64 m

documentation

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

ifrs-full

AcquisitionsThroughBusinessCombinationsBiologicalAssets

X duration, debit

label

Acquisitions through business combinations, biological assets

Disclosure: IAS 41.50 e

documentation

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

ifrs-full

AcquisitionsThroughBusinessCombinationsDeferredAcquisitionCostsArisingFromInsuranceContracts

X duration, debit

label

Acquisitions through business combinations, deferred acquisition costs arising from insurance contracts

Common practice: Expiry date 2023-01-01 IFRS 4.37 e

documentation

The increase in deferred acquisition costs arising from insurance contracts resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Deferred acquisition costs arising from insurance contracts]

ifrs-full

AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill

X duration, debit

label

Acquisitions through business combinations, intangible assets and goodwill

Common practice: IAS 38.118 e (i)

documentation

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

ifrs-full

AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill

X duration, debit

label

Acquisitions through business combinations, intangible assets other than goodwill

Disclosure: IAS 38.118 e (i)

documentation

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

ifrs-full

AcquisitionsThroughBusinessCombinationsInvestmentProperty

X duration, debit

label

Acquisitions through business combinations, investment property

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

documentation

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

ifrs-full

AcquisitionsThroughBusinessCombinationsLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued

X duration, credit

label

Acquisitions through business combinations, liabilities under insurance contracts and reinsurance contracts issued

Common practice: Expiry date 2023-01-01 IFRS 4.37 e

documentation

The increase in liabilities under insurance contracts and reinsurance contracts issued resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Liabilities under insurance contracts and reinsurance contracts issued]

ifrs-full

AcquisitionsThroughBusinessCombinationsOtherProvisions

X duration, credit

label

Acquisitions through business combinations, other provisions

Common practice: IAS 37.84

documentation

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

ifrs-full

AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment

X duration, debit

label

Acquisitions through business combinations, property, plant and equipment

Disclosure: IAS 16.73 e (iii)

documentation

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

ifrs-full

AcquisitionsThroughBusinessCombinationsReinsuranceAssets

X duration, debit

label

Acquisitions through business combinations, reinsurance assets

Common practice: Expiry date 2023-01-01 IFRS 4.37 e

documentation

The increase in reinsurance assets resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Reinsurance assets]

ifrs-full

ActualClaimsThatAriseFromContractsWithinScopeOfIFRS17

X instant, debit

label

Actual claims that arise from contracts within scope of IFRS 17

Disclosure: Effective 2023-01-01 IFRS 17.130

documentation

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

ifrs-full

ActuarialAssumptionOfDiscountRates

X.XX instant

label

Actuarial assumption of discount rates

Common practice: IAS 19.144

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 [member]]

ifrs-full

ActuarialAssumptionOfDiscountRatesMember

member

label

Actuarial assumption of discount rates [member]

Common practice: IAS 19.145

documentation

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

ifrs-full

ActuarialAssumptionOfExpectedRatesOfInflation

X.XX instant

label

Actuarial assumption of expected rates of inflation

Common practice: IAS 19.144

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 [member]; Defined benefit obligation, at present value; Actuarial assumptions [member]]

ifrs-full

ActuarialAssumptionOfExpectedRatesOfInflationMember

member

label

Actuarial assumption of expected rates of inflation [member]

Common practice: IAS 19.145

documentation

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

ifrs-full

ActuarialAssumptionOfExpectedRatesOfPensionIncreases

X.XX instant

label

Actuarial assumption of expected rates of pension increases

Common practice: IAS 19.144

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 [member]; Defined benefit obligation, at present value; Actuarial assumptions [member]]

ifrs-full

ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember

member

label

Actuarial assumption of expected rates of pension increases [member]

Common practice: IAS 19.145

documentation

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

ifrs-full

ActuarialAssumptionOfExpectedRatesOfSalaryIncreases

X.XX instant

label

Actuarial assumption of expected rates of salary increases

Common practice: IAS 19.144

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 [member]; Defined benefit obligation, at present value; Actuarial assumptions [member]]

ifrs-full

ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember

member

label

Actuarial assumption of expected rates of salary increases [member]

Common practice: IAS 19.145

documentation

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

ifrs-full

ActuarialAssumptionOfLifeExpectancyAfterRetirement2019

DUR

label

Actuarial assumption of life expectancy after retirement

Common practice: IAS 19.144

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 [member]]

ifrs-full

ActuarialAssumptionOfLifeExpectancyAfterRetirementMember

member

label

Actuarial assumption of life expectancy after retirement [member]

Common practice: IAS 19.145

documentation

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

ifrs-full

ActuarialAssumptionOfMedicalCostTrendRates

X.XX instant

label

Actuarial assumption of medical cost trend rates

Common practice: IAS 19.144

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 [member]]

ifrs-full

ActuarialAssumptionOfMedicalCostTrendRatesMember

member

label

Actuarial assumption of medical cost trend rates [member]

Common practice: IAS 19.145

documentation

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

ifrs-full

ActuarialAssumptionOfMortalityRates

X.XX instant

label

Actuarial assumption of mortality rates

Common practice: IAS 19.144

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 [member]]

ifrs-full

ActuarialAssumptionOfMortalityRatesMember

member

label

Actuarial assumption of mortality rates [member]

Common practice: IAS 19.145

documentation

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

ifrs-full

ActuarialAssumptionOfRetirementAge2019

DUR

label

Actuarial assumption of retirement age

Common practice: IAS 19.144

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 [member]]

ifrs-full

ActuarialAssumptionOfRetirementAgeMember

member

label

Actuarial assumption of retirement age [member]

Common practice: IAS 19.145

documentation

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

ifrs-full

ActuarialAssumptionsAxis

axis

label

Actuarial assumptions [axis]

Disclosure: IAS 19.145

documentation

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

ifrs-full

ActuarialAssumptionsMember

member [default]

label

Actuarial assumptions [member]

Disclosure: IAS 19.145

documentation

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

ifrs-full

ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsBeforeTaxDefinedBenefitPlans

X duration, credit

label

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

Common practice: IAS 19.135 b

documentation

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

ifrs-full

ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetDefinedBenefitLiabilityAsset

(X) duration, debit

label

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

Disclosure: IAS 19.141 c (ii)

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)]

negatedLabel

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

ifrs-full

ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetOfTaxDefinedBenefitPlans

X duration, credit

label

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

Common practice: IAS 19.135 b

documentation

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

ifrs-full

ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsBeforeTaxDefinedBenefitPlans

X duration, credit

label

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

Common practice: IAS 19.135 b

documentation

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

ifrs-full

ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset

(X) duration, debit

label

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

Disclosure: IAS 19.141 c (iii)

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)]

negatedLabel

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

ifrs-full

ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetOfTaxDefinedBenefitPlans

X duration, credit

label

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

Common practice: IAS 19.135 b

documentation

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

ifrs-full

ActuarialGainsLossesArisingFromExperienceAdjustmentsBeforeTaxDefinedBenefitPlans

X duration, credit

label

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

Common practice: IAS 19.135 b

documentation

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

ifrs-full

ActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset

(X) duration, debit

label

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

Common practice: IAS 19.141 c

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)]

negatedLabel

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

ifrs-full

ActuarialGainsLossesArisingFromExperienceAdjustmentsNetOfTaxDefinedBenefitPlans

X duration, credit

label

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

Common practice: IAS 19.135 b

documentation

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

ifrs-full

ActuarialPresentValueOfPromisedRetirementBenefits

X instant, credit

label

Actuarial present value of promised retirement benefits

Disclosure: IAS 26.35 d

documentation

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

ifrs-full

AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets

X duration

label

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

Common practice: Expiry date 2023-01-01 IFRS 7.16

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]

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]; Reinsurer's share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]

ifrs-full

AdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract

label

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

ifrs-full

AdditionalDisclosuresRelatedToRegulatoryDeferralAccountsAbstract

label

Additional disclosures related to regulatory deferral accounts [abstract]

ifrs-full

AdditionalInformationAboutEntityExposureToRisk

text

label

Additional information about entity exposure to risk

Disclosure: IFRS 7.35

documentation

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

ifrs-full

AdditionalInformationAboutInsuranceContractsExplanatory

text block

label

Additional information about insurance contracts [text block]

Disclosure: Effective 2023-01-01 IFRS 17.94

documentation

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

ifrs-full

AdditionalInformationAboutNatureAndFinancialEffectOfBusinessCombination

text

label

Additional information about nature and financial effect of business combination

Disclosure: IFRS 3.63

documentation

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

ifrs-full

AdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatory

text block

label

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

Disclosure: IFRS 12.B25

documentation

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

ifrs-full

AdditionalInformationAboutSharebasedPaymentArrangements

text block

label

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

Disclosure: IFRS 2.52

documentation

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

ifrs-full

AdditionalInformationAbstract

label

Additional information [abstract]

ifrs-full

AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination

X duration, credit

label

Additional liabilities, contingent liabilities recognised in business combination

Disclosure: IFRS 3.B67 c

documentation

The amount of additional contingent liabilities recognised in business combinations. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]; Contingent liabilities [member]]

totalLabel

Total additional liabilities, contingent liabilities recognised in business combination

ifrs-full

AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationAbstract

label

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

ifrs-full

AdditionalPaidinCapital

X instant, credit

label

Additional paid-in capital

Common practice: IAS 1.55

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]

Common practice: IAS 1.108

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

X duration, credit

label

Additional provisions, other provisions

Disclosure: IAS 37.84 b

documentation

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

totalLabel

Total additional provisions, other provisions

ifrs-full

AdditionalProvisionsOtherProvisionsAbstract

label

Additional provisions, other provisions [abstract]

ifrs-full

AdditionalRecognitionGoodwill

X duration, debit

label

Additional recognition, goodwill

Disclosure: IFRS 3.B67 d (ii)

documentation

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

ifrs-full

AdditionsFromAcquisitionsInvestmentProperty

X duration, debit

label

Additions from acquisitions, investment property

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

documentation

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

ifrs-full

AdditionsFromPurchasesBiologicalAssets

X duration, debit

label

Additions from purchases, biological assets

Disclosure: IAS 41.50 b

documentation

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

ifrs-full

AdditionsFromSubsequentExpenditureRecognisedAsAssetBiologicalAssets

X duration, debit

label

Additions from subsequent expenditure recognised as asset, biological assets

Common practice: IAS 41.50

documentation

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

ifrs-full

AdditionsFromSubsequentExpenditureRecognisedAsAssetInvestmentProperty

X duration, debit

label

Additions from subsequent expenditure recognised as asset, investment property

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

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

AdditionsLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued

X duration, credit

label

Additions other than through business combinations, liabilities under insurance contracts and reinsurance contracts issued

Example: Expiry date 2023-01-01 IFRS 4.37 e, Example: Expiry date 2023-01-01 IFRS 4.IG37 b

documentation

The increase in liabilities under insurance contracts and reinsurance contracts issued, resulting from additions other than through business combinations. [Refer: Liabilities under insurance contracts and reinsurance contracts issued; Business combinations [member]]

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets

X duration, debit

label

Additions other than through business combinations, biological assets

Common practice: IAS 41.50

documentation

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

totalLabel

Total additions other than through business combinations, biological assets

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsBiologicalAssetsAbstract

label

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

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill

X duration, debit

label

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

Disclosure: IAS 38.118 e (i)

documentation

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

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty

X duration, debit

label

Additions other than through business combinations, investment property

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

documentation

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

totalLabel

Total additions other than through business combinations, investment property

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment

X duration, debit

label

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

Disclosure: IAS 16.73 e (i)

documentation

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

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsReinsuranceAssets

X duration, debit

label

Additions other than through business combinations, reinsurance assets

Common practice: Expiry date 2023-01-01 IFRS 4.37 e

documentation

The amount of additions to reinsurance assets, other than those acquired through business combinations. [Refer: Business combinations [member]; Reinsurance assets]

ifrs-full

AdditionsToNoncurrentAssets

X 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

Disclosure: IFRS 8.24 b, Disclosure: IFRS 8.28 e

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; Financial instruments, class [member]; Non-current assets; Types of insurance contracts [member]]

ifrs-full

AdditionsToRightofuseAssets

X duration, debit

label

Additions to right-of-use assets

Disclosure: IFRS 16.53 h

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

Disclosure: IAS 1.138 a

documentation

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

ifrs-full

AddressWhereConsolidatedFinancialStatementsAreObtainable

text

label

Address where consolidated financial statements are obtainable

Disclosure: IAS 27.16 a

documentation

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

ifrs-full

AdjustedWeightedAverageShares

shares

label

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

Disclosure: IAS 33.70 b

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

X duration, debit

label

Adjustments for amortisation expense

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForAmountsTransferredToInitialCarryingAmountOfHedgedItems

(X) 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

Disclosure: Expiry date 2023-01-01 IFRS 7.23 e

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]]

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

ifrs-full

AdjustmentsForCurrentTaxOfPriorPeriod

X duration, debit

label

Adjustments for current tax of prior periods

Example: IAS 12.80 b

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInAccruedIncomeIncludingContractAssets

X duration, debit

label

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

Common practice: IAS 7.20 a

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)]

totalLabel

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

ifrs-full

AdjustmentsForDecreaseIncreaseInAccruedIncomeIncludingContractAssetsAbstract

label

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

ifrs-full

AdjustmentsForDecreaseIncreaseInAccruedIncomeOtherThanContractAssets

X duration, debit

label

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

Common practice: IAS 7.20 a

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInBiologicalAssets

X duration, debit

label

Adjustments for decrease (increase) in biological assets

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInContractAssets

X duration, debit

label

Adjustments for decrease (increase) in contract assets

Common practice: IAS 7.20 a

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

AdjustmentsForDecreaseIncreaseInDerivativeFinancialAssets

X duration, debit

label

Adjustments for decrease (increase) in derivative financial assets

Common practice: IAS 7.20

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

AdjustmentsForDecreaseIncreaseInFinancialAssetsHeldForTrading

X duration, debit

label

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

Common practice: IAS 7.20

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

AdjustmentsForDecreaseIncreaseInInventories

X duration, debit

label

Adjustments for decrease (increase) in inventories

Common practice: IAS 7.20 a

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToBanks

X duration, debit

label

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

Common practice: IAS 7.20

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

AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToCustomers

X duration, debit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInOtherAssets

X duration, debit

label

Adjustments for decrease (increase) in other assets

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInOtherCurrentAssets

X duration, debit

label

Adjustments for decrease (increase) in other current assets

Common practice: IAS 7.20

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

AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables

X duration, debit

label

Adjustments for decrease (increase) in other operating receivables

Common practice: IAS 7.20 a

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInPrepaidExpenses

X duration, debit

label

Adjustments for decrease (increase) in prepaid expenses

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowed

X duration, debit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInTradeAccountReceivable

X duration, debit

label

Adjustments for decrease (increase) in trade accounts receivable

Common practice: IAS 7.20 a

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables

X duration, debit

label

Adjustments for decrease (increase) in trade and other receivables

Common practice: IAS 7.20

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

X duration, debit

label

Adjustments for deferred tax expense

Common practice: IAS 7.20

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

X duration, debit

label

Adjustments for deferred tax of prior periods

Common practice: IAS 12.80

documentation

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

ifrs-full

AdjustmentsForDepreciationAndAmortisationExpense

X duration, debit

label

Adjustments for depreciation and amortisation expense

Common practice: IAS 7.20 b

documentation

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

ifrs-full

AdjustmentsForDepreciationAndAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss

X duration, debit

label

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

Common practice: IAS 7.20

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

X duration, debit

label

Adjustments for depreciation expense

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForDividendIncome

X duration, credit

label

Adjustments for dividend income

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForFairValueGainsLosses

X duration, debit

label

Adjustments for fair value losses (gains)

Common practice: IAS 7.20 b

documentation

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

ifrs-full

AdjustmentsForFinanceCosts

X duration, debit

label

Adjustments for finance costs

Common practice: IAS 7.20 c

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

X duration, credit

label

Adjustments for finance income

Common practice: IAS 7.20

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

X duration, credit

label

Adjustments for finance income (cost)

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForGainLossOnDisposalOfInvestmentsInSubsidiariesJointVenturesAndAssociates

X duration, credit

label

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

Common practice: IAS 7.20

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: Associates [member]; Joint ventures [member]; Subsidiaries [member]; Investments in subsidiaries, joint ventures and associates reported in separate financial statements; Profit (loss)]

ifrs-full

AdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipment

X duration, credit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForGainsLossesOnChangeInFairValueLessCostsToSellBiologicalAssets

X duration, credit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives

X duration, credit

label

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

Common practice: IAS 7.20

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

AdjustmentsForGainsLossesOnFairValueAdjustmentInvestmentProperty

X duration, credit

label

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

Common practice: IAS 7.20

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

AdjustmentsForImpairmentLossRecognisedInProfitOrLossGoodwill

X duration, debit

label

Adjustments for impairment loss recognised in profit or loss, goodwill

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss

X duration, debit

label

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

Common practice: IAS 7.20 b

documentation

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

ifrs-full

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossExplorationAndEvaluationAssets

X duration, debit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossInventories

X duration, debit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances

X duration, debit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment

X duration, debit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeAndOtherReceivables

X duration, debit

label

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

Common practice: IAS 7.20

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

X duration, debit

label

Adjustments for income tax expense

Disclosure: IAS 7.35

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInContractLiabilities

X duration, debit

label

Adjustments for increase (decrease) in contract liabilities

Common practice: IAS 7.20 a

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

AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilities

X duration, debit

label

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

Common practice: IAS 7.20 a

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)]

totalLabel

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

ifrs-full

AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilitiesAbstract

label

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

ifrs-full

AdjustmentsForIncreaseDecreaseInDeferredIncomeOtherThanContractLiabilities

X duration, debit

label

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

Common practice: IAS 7.20 a

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

AdjustmentsForIncreaseDecreaseInDepositsFromBanks

X duration, debit

label

Adjustments for increase (decrease) in deposits from banks

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInDepositsFromCustomers

X duration, debit

label

Adjustments for increase (decrease) in deposits from customers

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInDerivativeFinancialLiabilities

X duration, debit

label

Adjustments for increase (decrease) in derivative financial liabilities

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities

X duration, debit

label

Adjustments for increase (decrease) in employee benefit liabilities

Common practice: IAS 7.20

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

AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesHeldForTrading

X duration, debit

label

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

Common practice: IAS 7.20

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

AdjustmentsForIncreaseDecreaseInInsuranceReinsuranceAndInvestmentContractLiabilities

X duration, debit

label

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

Common practice: IAS 7.20

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; Liabilities under insurance contracts and reinsurance contracts issued; Profit (loss)]

ifrs-full

AdjustmentsForIncreaseDecreaseInOtherCurrentLiabilities

X duration, debit

label

Adjustments for increase (decrease) in other current liabilities

Common practice: IAS 7.20

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

AdjustmentsForIncreaseDecreaseInOtherLiabilities

X duration, debit

label

Adjustments for increase (decrease) in other liabilities

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInOtherOperatingPayables

X duration, debit

label

Adjustments for increase (decrease) in other operating payables

Common practice: IAS 7.20 a

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInRepurchaseAgreementsAndCashCollateralOnSecuritiesLent

X duration, debit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInTradeAccountPayable

X duration, debit

label

Adjustments for increase (decrease) in trade accounts payable

Common practice: IAS 7.20 a

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables

X duration, debit

label

Adjustments for increase (decrease) in trade and other payables

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForIncreaseInOtherProvisionsArisingFromPassageOfTime

X duration, debit

label

Adjustments for increase in other provisions arising from passage of time

Common practice: IAS 7.20

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); Other provisions [member]]

ifrs-full

AdjustmentsForInterestExpense

X duration, debit

label

Adjustments for interest expense

Common practice: IAS 7.20

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

X duration, credit

label

Adjustments for interest income

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets

X duration, debit

label

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

Common practice: IAS 7.14

documentation

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

ifrs-full

AdjustmentsForProvisions

X duration, debit

label

Adjustments for provisions

Common practice: IAS 7.20 b

documentation

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

ifrs-full

AdjustmentsForReconcileProfitLoss

X duration, debit

label

Adjustments to reconcile profit (loss)

Disclosure: IAS 7.20

documentation

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

totalLabel

Total adjustments to reconcile profit (loss)

ifrs-full

AdjustmentsForReconcileProfitLossAbstract

label

Adjustments to reconcile profit (loss) [abstract]

ifrs-full

AdjustmentsForSharebasedPayments

X duration, debit

label

Adjustments for share-based payments

Common practice: IAS 7.20 b

documentation

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

ifrs-full

AdjustmentsForUndistributedProfitsOfAssociates

(X) duration, credit

label

Adjustments for undistributed profits of associates

Common practice: IAS 7.20 b

documentation

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

negatedLabel

Adjustments for undistributed profits of associates

ifrs-full

AdjustmentsForUndistributedProfitsOfInvestmentsAccountedForUsingEquityMethod

X duration, credit

label

Adjustments for undistributed profits of investments accounted for using equity method

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForUnrealisedForeignExchangeLossesGains

X duration, debit

label

Adjustments for unrealised foreign exchange losses (gains)

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

documentation

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

ifrs-full

AdjustmentsToProfitLossForInterestAndDividendsOnEquityInstrumentsOtherThanPreferenceSharesAndParticipatingEquityInstruments

(X) duration, debit

label

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

Common practice: IAS 33.70 a

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.

negatedLabel

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

ifrs-full

AdjustmentsToReconcileProfitLossAttributableToOwnersOfParentToNumeratorUsedInCalculatingBasicEarningsPerShare

(X) duration, debit

label

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

Disclosure: IAS 33.70 a

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.

negatedTotalLabel

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

ifrs-full

AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital

X duration, debit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsToReconcileProfitLossToNumeratorUsedInCalculatingBasicEarningsPerShareAbstract

label

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

ifrs-full

AdjustmentsToReconcileProfitLossToNumeratorUsedInCalculatingEarningsPerShareAbstract

label

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

ifrs-full

AdjustmentToCarryingAmountsReportedUnderPreviousGAAP

X instant, debit

label

Aggregate adjustment to carrying amounts of investments reported under previous GAAP

Disclosure: IFRS 1.31 c

documentation

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

ifrs-full

AdjustmentToMidmarketConsensusPriceMeasurementInputMember

member

label

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

Example: IFRS 13.B36 c

documentation

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

ifrs-full

AdjustmentToProfitLossForPreferenceShareDividends

(X) duration, debit

label

Adjustment to profit (loss) for preference share dividends

Example: IAS 33 -, Example: 12 Calculation and presentation of basic and diluted earnings per share (comprehensive, Example: , Example: IAS 33.70 a

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)]

negatedLabel

Adjustment to profit (loss) for preference share dividends

ifrs-full

AdministrationCostsNotReflectedInReturnOnPlanAssetsDefinedBenefitPlans

X duration, debit

label

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

Common practice: IAS 19.135 b

documentation

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

ifrs-full

AdministrativeExpense

(X) duration, debit

label

Administrative expenses

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

documentation

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

negatedLabel

Administrative expenses

ifrs-full

Advances

X instant, credit

label

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

Common practice: IAS 1.55, Common practice: IAS 1.78

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

X duration, debit

label

Advertising expense

Common practice: IAS 1.112 c

documentation

The amount of expense arising from advertising.

ifrs-full

AggregateAdjustmentToCarryingValueReportedUnderPreviousGAAPMember

member

label

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

Disclosure: IFRS 1.30 b

documentation

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

ifrs-full

AggregateContinuingAndDiscontinuedOperationsMember

member

label

Aggregate continuing and discontinued operations [member]

Disclosure: IFRS 5 - Presentation and disclosu

documentation

This member stands for the aggregate of continuing and discontinued operations. [Refer: Discontinued operations [member]; Continuing operations [member]]

ifrs-full

AggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised

X instant

label

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

Disclosure: IFRS 7.28 b

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: Financial instruments, class [member]]

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

ifrs-full

AggregatedIndividuallyImmaterialAssociatesMember

member

label

Aggregated individually immaterial associates [member]

Disclosure: IFRS 12.21 c (ii), Disclosure: Expiry date 2023-01-01 IFRS 4.39J b, Disclosure: Effective on first application of IFRS 9 IFRS 4.39M b

documentation

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

ifrs-full

AggregatedIndividuallyImmaterialBusinessCombinationsMember

member

label

Aggregated individually immaterial business combinations [member]

Disclosure: IFRS 3.B65

documentation

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

ifrs-full

AggregatedIndividuallyImmaterialJointVenturesMember

member

label

Aggregated individually immaterial joint ventures [member]

Disclosure: IFRS 12.21 c (i), Disclosure: Expiry date 2023-01-01 IFRS 4.39J b, Disclosure: Effective on first application of IFRS 9 IFRS 4.39M b

documentation

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

ifrs-full

AggregatedMeasurementMember

member [default]

label

Aggregated measurement [member]

Disclosure: IAS 40.32A, Disclosure: IAS 41.50, Disclosure: IFRS 13.93 a

documentation

This member stands for all types of measurement. It also represents the standard value for the 'Measurement' axis if no other member is used.

ifrs-full

AggregatedTimeBandsMember

member

label

Aggregated time bands [member]

Disclosure: IAS 1.61, Example: IAS 19.147 c, Disclosure: IFRS 15.120 b (i), Disclosure: IFRS 16.94, Disclosure: IFRS 16.97, Disclosure: Effective 2023-01-01 IFRS 17.109, Disclosure: Effective 2023-01-01 IFRS 17.109A, Disclosure: Effective 2023-01-01 IFRS 17.120, Disclosure: Effective 2023-01-01 IFRS 17.132 b, Disclosure: IFRS 7.23B a, Example: IFRS 7.B11, Example: IFRS 7.B35

documentation

This member stands for aggregated time bands. It also represents the standard value for the 'Maturity' axis if no other member is used.

ifrs-full

AggregateNotSignificantIndividualAssetsOrCashgeneratingUnitsMember

member

label

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

Disclosure: IAS 36.135

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: Cash-generating units [member]; Goodwill; Intangible assets other than goodwill]

ifrs-full

AggregateOfFairValuesMember

member [default]

label

Aggregate of fair values [member]

Disclosure: IFRS 1.30 a

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]

Common practice: IAS 41.46 b (ii)

documentation

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

ifrs-full

AgriculturalProduceGroupMember

member [default]

label

Agricultural produce, group [member]

Common practice: IAS 41.46 b (ii)

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

X instant, debit

label

Aircraft

Example: IAS 16.37 e

documentation

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

ifrs-full

AircraftMember

member

label

Aircraft [member]

Example: IAS 16.37 e

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]

Common practice: IAS 38.119

documentation

This member stands for airport landing rights.

ifrs-full

AllLevelsOfFairValueHierarchyMember

member [default]

label

All levels of fair value hierarchy [member]

Disclosure: IAS 19.142, Disclosure: IFRS 13.93 b

documentation

This member stands for all levels of the fair value hierarchy. It also represents the standard value for the 'Levels of fair value hierarchy' axis if no other member is used.

ifrs-full

AllOtherSegmentsMember

member

label

All other segments [member]

Disclosure: IFRS 15.115, Disclosure: IFRS 8.16

documentation

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

ifrs-full

AllowanceAccountForCreditLossesOfFinancialAssets

X instant, credit

label

Allowance account for credit losses of financial assets

Disclosure: Expiry date 2023-01-01 IFRS 7.16

documentation

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

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

ifrs-full

AllowanceForCreditLossesMember

member

label

Allowance for credit losses [member]

Common practice: IAS 12.81 g

documentation

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

ifrs-full

AllTypesOfDepositaryReceiptsMember

member

label

All types of depositary receipts [member]

Common practice: IAS 1.112 c

documentation

This member stands for all types of depositary receipts.

ifrs-full

AllYearsOfInsuranceClaimMember

member [default]

label

All years of insurance claim [member]

Disclosure: Effective 2023-01-01 IFRS 17.130

documentation

This member stands for all years of the insurance claims. It also represents the standard value for the 'Years of insurance claim' axis if no other member is used.

ifrs-full

AmortisationAssetsRecognisedFromCostsIncurredToObtainOrFulfilContractsWithCustomers

X duration, debit

label

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

Disclosure: IFRS 15.128 b

documentation

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

ifrs-full

AmortisationDeferredAcquisitionCostsArisingFromInsuranceContracts

(X) duration, credit

label

Amortisation, deferred acquisition costs arising from insurance contracts

Example: Expiry date 2023-01-01 IFRS 4.37 e, Example: Expiry date 2023-01-01 IFRS 4.IG39 c

documentation

The amount of amortisation of deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts; Depreciation and amortisation expense; Types of insurance contracts [member]]

negatedLabel

Amortisation, deferred acquisition costs arising from insurance contracts

ifrs-full

AmortisationExpense

X duration, debit

label

Amortisation expense

Common practice: IAS 1.112 c

documentation

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

ifrs-full

AmortisationIntangibleAssetsOtherThanGoodwill

(X) duration

label

Amortisation, intangible assets other than goodwill

Disclosure: IAS 38.118 e (vi)

documentation

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

commentaryGuidance

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

negatedLabel

Amortisation, intangible assets other than goodwill

ifrs-full

AmortisationMethodIntangibleAssetsOtherThanGoodwill

text

label

Amortisation method, intangible assets other than goodwill

Disclosure: IAS 38.118 b

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

AmortisationOfGainsAndLossesArisingOnBuyingReinsurance

X duration, debit

label

Amortisation of losses (gains) arising on buying reinsurance

Disclosure: Expiry date 2023-01-01 IFRS 4.37 b (ii)

documentation

The amount of amortisation of deferred losses (gains) arising from the purchase of reinsurance. [Refer: Depreciation and amortisation expense; Gains (losses) recognised in profit or loss on buying reinsurance]

ifrs-full

AmortisationRateIntangibleAssetsOtherThanGoodwill

X.XX duration

label

Amortisation rate, intangible assets other than goodwill

Disclosure: IAS 38.118 a

documentation

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

ifrs-full

AmountByWhichFinancialAssetsRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRisk

X 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

Disclosure: IFRS 7.9 b

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]

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]; Reinsurer's share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]

ifrs-full

AmountByWhichLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRisk

X instant

label

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

Disclosure: Expiry date 2023-01-01 IFRS 7.9 b

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]]

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]; Reinsurer's share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]

ifrs-full

AmountByWhichRegulatoryDeferralAccountCreditBalanceHasBeenReducedBecauseItIsNoLongerFullyReversible

X instant, debit

label

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

Disclosure: IFRS 14.36

documentation

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

ifrs-full

AmountByWhichRegulatoryDeferralAccountDebitBalanceHasBeenReducedBecauseItIsNoLongerFullyRecoverable

X instant, credit

label

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

Disclosure: IFRS 14.36

documentation

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

ifrs-full

AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount

X instant, debit

label

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

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

documentation

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

ifrs-full

AmountByWhichValueAssignedToKeyAssumptionMustChangeInOrderForUnitsRecoverableAmountToBeEqualToCarryingAmount

X.XX 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

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

documentation

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

ifrs-full

AmountIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntity

X duration, debit

label

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

Disclosure: IAS 24.18A

documentation

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

ifrs-full

AmountOfReclassificationsOrChangesInPresentation

X duration

label

Amount of reclassifications or changes in presentation

Disclosure: IAS 1.41 b

documentation

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

ifrs-full

AmountPresentedInOtherComprehensiveIncomeRealisedAtDerecognition

X duration

label

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

Disclosure: IFRS 7.10 d

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

AmountReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproach

X duration, debit

label

Amount reclassified from profit or loss to other comprehensive income applying overlay approach

Disclosure: Effective on first application of IFRS 9 IFRS 4.35D a

documentation

The amount reclassified from profit or loss to other comprehensive income when applying the overlay approach, presented as a separate line item in profit or loss.

ifrs-full

AmountReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachNewlyDesignatedFinancialAssets

X duration, debit

label

Amount reclassified from profit or loss to other comprehensive income applying overlay approach, newly designated financial assets

Disclosure: Effective on first application of IFRS 9 IFRS 4.39L f (i)

documentation

The amount reclassified from profit or loss to other comprehensive income relating to newly designated financial assets applying the overlay approach.

ifrs-full

AmountReclassifiedToOtherComprehensiveIncomeFromProfitOrLossApplyingOverlayApproachBeforeTax

X duration, credit

label

Amount reclassified to other comprehensive income from profit or loss applying overlay approach, before tax

Disclosure: Effective on first application of IFRS 9 IFRS 4.35D b

documentation

The amount recognised in other comprehensive income on reclassification from profit or loss when applying the overlay approach, before tax. [Refer: Other comprehensive income]

ifrs-full

AmountReclassifiedToOtherComprehensiveIncomeFromProfitOrLossApplyingOverlayApproachNetOfTax

X duration, credit

label

Amount reclassified to other comprehensive income from profit or loss applying overlay approach, net of tax

Disclosure: Effective on first application of IFRS 9 IFRS 4.35D b

documentation

The amount recognised in other comprehensive income on reclassification from profit or loss when applying the overlay approach, net of tax. [Refer: Other comprehensive income]

ifrs-full

AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSale

X instant, credit

label

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

Example: IFRS 5 -, Example: 12, Disclosure: IFRS 5.38

documentation

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

ifrs-full

AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSaleMember

member

label

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

Example: IFRS 5 -, Example: 12, Disclosure: IFRS 5.38

documentation

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

ifrs-full

AmountRecognisedInProfitOrLossForReportingPeriodToReflectChangesInLeasePaymentsThatAriseFromRentConcessionsOccurringAsDirectConsequenceOfCovid19PandemicToWhichLesseeAppliedPracticalExpedientInParagraph46AOfIFRS16

X duration, credit

label

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

Disclosure: IFRS 16.60A b

documentation

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

commentaryGuidance

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

ifrs-full

AmountRemovedFromReserveOfCashFlowHedgesAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied

(X) 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

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

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]

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

ifrs-full

AmountRemovedFromReserveOfChangeInValueOfForeignCurrencyBasisSpreadsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied

(X) 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

Disclosure: IFRS 9.6.5.16

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]

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

ifrs-full

AmountRemovedFromReserveOfChangeInValueOfForwardElementsOfForwardContractsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied

(X) 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

Disclosure: IFRS 9.6.5.16

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]

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

ifrs-full

AmountRemovedFromReserveOfChangeInValueOfTimeValueOfOptionsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied

(X) 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

Disclosure: IFRS 9.6.5.15 b (i)

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]

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

ifrs-full

AmountReportedInProfitOrLossApplyingIFRS9FinancialAssetsToWhichOverlayApproachIsApplied

X duration, debit

label

Amount reported in profit or loss applying IFRS 9, financial assets to which overlay approach is applied

Disclosure: Effective on first application of IFRS 9 IFRS 4.39L d (i)

documentation

The amount reported in profit or loss applying IFRS 9 for financial assets to which the overlay approach is applied.

ifrs-full

AmountsArisingFromInsuranceContractsAxis

axis

label

Amounts arising from insurance contracts [axis]

Common practice: Expiry date 2023-01-01 IFRS 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

AmountsIncurredDeferredAcquisitionCostsArisingFromInsuranceContracts

X duration, debit

label

Amounts incurred, deferred acquisition costs arising from insurance contracts

Example: Expiry date 2023-01-01 IFRS 4.37 e, Example: Expiry date 2023-01-01 IFRS 4.IG39 b

documentation

The increase in deferred acquisition costs arising from insurance contracts resulting from amounts of those costs incurred. [Refer: Deferred acquisition costs arising from insurance contracts]

ifrs-full

AmountsPayableOnDemandThatAriseFromContractsWithinScopeOfIFRS17

X instant, credit

label

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

Disclosure: Effective 2023-01-01 IFRS 17.132 c

documentation

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

ifrs-full

AmountsPayableRelatedPartyTransactions

X instant, credit

label

Amounts payable, related party transactions

Disclosure: IAS 24.18 b, Disclosure: IAS 24.20

documentation

The amounts payable resulting from related party transactions. [Refer: Related parties [member]]

ifrs-full

AmountsPayableToTransfereeInRespectOfTransferredAssets

X instant, credit

label

Other amounts payable to transferee in respect of transferred assets

Disclosure: IFRS 7.42E d

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

AmountsReceivableRelatedPartyTransactions

X instant, debit

label

Amounts receivable, related party transactions

Disclosure: IAS 24.18 b, Disclosure: IAS 24.20

documentation

The amounts receivable resulting from related party transactions. [Refer: Related parties [member]]

ifrs-full

AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract

label

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

ifrs-full

AmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

X duration

label

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

Disclosure: IFRS 3.B64 l (iii)

documentation

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

ifrs-full

AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryBeforeTax

(X) 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

Disclosure: IFRS 9.5.6.5

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]

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

ifrs-full

AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryNetOfTax

(X) 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

Disclosure: IFRS 9.5.6.5

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]

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

ifrs-full

AmountsRemovedFromEquityAndIncludedInCarryingAmountOfNonfinancialAssetLiabilityWhoseAcquisitionOrIncurrenceWasHedgedHighlyProbableForecastTransactionBeforeTax

(X) 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

Disclosure: Expiry date 2023-01-01 IFRS 7.23 e

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]]

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

ifrs-full

AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets

(X) instant, credit

label

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

Disclosure: IFRS 7.13C d

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]

negatedTotalLabel

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

ifrs-full

AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssetsAbstract

label

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

ifrs-full

AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities

(X) instant, debit

label

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

Disclosure: IFRS 7.13C d

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]

negatedTotalLabel

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

ifrs-full

AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilitiesAbstract

label

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

ifrs-full

AmountThatWouldHaveBeenReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachIfFinancialAssetsHadNotBeenDedesignated

X duration, debit

label

Amount that would have been reclassified from profit or loss to other comprehensive income applying overlay approach if financial assets had not been de-designated

Disclosure: Effective on first application of IFRS 9 IFRS 4.39L f (ii)

documentation

The amount that would have been reclassified from profit or loss to other comprehensive income if financial assets had not been de-designated from the overlay approach.

ifrs-full

AmountThatWouldHaveBeenReportedInProfitOrLossIfIAS39HadBeenAppliedFinancialAssetsToWhichOverlayApproachIsApplied

X duration, debit

label

Amount that would have been reported in profit or loss if IAS 39 had been applied, financial assets to which overlay approach is applied

Disclosure: Effective on first application of IFRS 9 IFRS 4.39L d (ii)

documentation

The amount that would have been reported in profit or loss for financial assets to which the overlay approach is applied if IAS 39 had been applied.

ifrs-full

AnalysisOfAgeOfFinancialAssetsThatArePastDueButNotImpaired

text block

label

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

Disclosure: Expiry date 2023-01-01 IFRS 7.37 a

documentation

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

ifrs-full

AnalysisOfCreditExposuresUsingExternalCreditGradingSystemExplanatory

text block

label

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

Example: Expiry date 2023-01-01 IFRS 7.36 c, Example: Expiry date 2023-01-01 IFRS 7.IG23 a

documentation

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

ifrs-full

AnalysisOfCreditExposuresUsingInternalCreditGradingSystemExplanatory