DATA/ATTRIBUTE TYPE/PREFIX

DEFINITION

text block

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

text

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

date

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

monetary

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

decimal

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

shares

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

per share

denotes that the information format is a monetary amount divided by a number of shares

percent

denotes that the information format is presented as a percentage

pure

denotes that the information format is a ratio where unit for nominator and denominator is the same

duration

denotes that the information format is a time interval

area

denotes that the information format is an area

true/false

denotes that the information format is a logical ‘true’ or logical ‘false’ (Boolean)

list

denotes that the information format is an item from a list of specific possibilities (single-value enumeration)

multiple choice

denotes that the information format is one or more items from a list of specific possibilities (set-value enumeration)

table

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

axis

denotes a dimensional property in a tabular structure

domain

denotes the conceptual group of possible values for an axis, often used as the default value for an axis, expressing ‘all options’, ‘total’ and/or ‘not applicable’

member

denotes a member of a dimension on an axis

line items

denotes the beginning of a series of information reported for a table

guidance

denotes an element that supports browsing of taxonomy content

role

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

abstract

denotes a grouping element or a header

instant or duration

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

credit or debit

denotes the ‘natural’ balance of the disclosure

esef_cor

prefix applied in the Tables of Annexes IV and VI for elements defined in the namespace ‘https://www.esma.europa.eu/taxonomy/2025-03-27/esef_cor’

esef_all

prefix applied in the Table of Annex VI for elements defined in the namespace ‘https://www.esma.europa.eu/taxonomy/2025-03-27/esef_all’

esma_technical

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

ifrs-full

prefix applied in the Tables of Annexes IV and VI for elements defined in the namespace ‘https://xbrl.ifrs.org/taxonomy/2025-03-27/ifrs-full’

Prefix

Element name/roleURI

Element type and attributes

Label type

(IAS1 - only, IFRS18 - only, no indication - both)

Label content

References

(IAS1 - only, IFRS18 - only, no indication - one or both according to label indication)

ifrs-full

AbnormallyLargeChangesInAssetPricesOrForeignExchangeRatesMember

Member

label

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

IAS 10.22 g Example, Effective 2027-01-01 IFRS 19.191 g Example

documentation

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

ifrs-full

AccountingEstimatesAxis

Axis

label

Accounting estimates [axis]

IAS 8.39 Disclosure, Effective 2027-01-01 IFRS 19.184 Disclosure

documentation

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

ifrs-full

AccountingEstimatesDomain

Domain [default]

label

Accounting estimates [domain]

IAS 8.39 Disclosure, Effective 2027-01-01 IFRS 19.184 Disclosure

documentation

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

ifrs-full

AccountingPolicyDecisionToUseExceptionInIFRS1348Assets

True/False

label

Accounting policy decision to use exception in IFRS 13.48, assets

IFRS 13.96 Disclosure, Effective 2027-01-01 IFRS 19.96 Disclosure

commentaryGuidance

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

documentation

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

ifrs-full

AccountingPolicyDecisionToUseExceptionInIFRS1348Liabilities

True/False

label

Accounting policy decision to use exception in IFRS 13.48, liabilities

IFRS 13.96 Disclosure, Effective 2027-01-01 IFRS 19.96 Disclosure

commentaryGuidance

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

documentation

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

ifrs-full

AccountingProfit

Monetary duration, credit

label

Accounting profit

IAS 12.81 c (i) Disclosure, IAS 12.81 c (ii) Disclosure, Effective 2027-01-01 IFRS 19.194 c (i) Disclosure, Effective 2027-01-01 IFRS 19.194 c (ii) Disclosure

documentation

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

ifrs-full

Accruals

Monetary instant, credit

label

Accruals

IAS 1

Expiry date 2027-01-01 IAS 1.78 Common practice

IFRS18

Effective 2027-01-01 IFRS 18.B111 Common practice

documentation

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

ifrs-full

AccrualsAndDeferredIncomeIncludingContractLiabilities

Monetary instant, credit

label

Accruals and deferred income including contract liabilities

IAS 1

Expiry date 2027-01-01 IAS 1.55 Common practice, Expiry date 2027-01-01 IAS 1.78 Common practice

IFRS18

Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.B111 Common practice

totalLabel

Total accruals and deferred income including contract liabilities

documentation

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

ifrs-full

AccrualsAndDeferredIncomeIncludingContractLiabilitiesAbstract

label

Accruals and deferred income including contract liabilities [abstract]

ifrs-full

AccrualsClassifiedAsCurrent

Monetary instant, credit

label

Accruals classified as current

IAS 1

Expiry date 2027-01-01 IAS 1.78 Common practice

IFRS18

Effective 2027-01-01 IFRS 18.B111 Common practice

documentation

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

ifrs-full

AccrualsClassifiedAsNoncurrent

Monetary instant, credit

label

Accruals classified as non-current

IAS 1

Expiry date 2027-01-01 IAS 1.78 Common practice

IFRS18

Effective 2027-01-01 IFRS 18.B111 Common practice

documentation

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

ifrs-full

AccruedIncomeIncludingContractAssets

Monetary instant, debit

label

Accrued income including contract assets

IAS 1

Expiry date 2027-01-01 IAS 1.78 Common practice, Expiry date 2027-01-01 IAS 1.55 Common practice

IFRS18

Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.B111 Common practice

totalLabel

Total accrued income including contract assets

documentation

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

ifrs-full

AccruedIncomeIncludingContractAssetsAbstract

label

Accrued income including contract assets [abstract]

ifrs-full

AccruedIncomeOtherThanContractAssets

Monetary instant, debit

label

Accrued income other than contract assets

IAS 1

Expiry date 2027-01-01 IAS 1.55 Common practice, Expiry date 2027-01-01 IAS 1.78 Common practice

IFRS18

Effective 2027-01-01 IFRS 18.24 Common practice, Effective 2027-01-01 IFRS 18.B111 Common practice

documentation

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

ifrs-full

AccumulatedChangesInFairValueOfFinancialAssetsAttributableToChangesInCreditRiskOfFinancialAssets

Monetary instant, debit

label

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

IFRS 7.9 c Disclosure

documentation

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

ifrs-full

AccumulatedChangesInFairValueOfFinancialAssetsRelatedCreditDerivativesOrSimilarInstruments

Monetary instant

label

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

IFRS 7.9 d Disclosure

documentation

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

ifrs-full

AccumulatedChangesInFairValueOfFinancialLiabilityAttributableToChangesInCreditRiskOfLiability

Monetary instant, credit

label

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

IFRS 7.10A a Disclosure, IFRS 7.10 a Disclosure, Effective 2027-01-01 IFRS 19.45 a Disclosure, Effective 2027-01-01 IFRS 19.46 a Disclosure

documentation

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

ifrs-full

AccumulatedChangesInFairValueOfLoanOrReceivableAttributableToChangesInCreditRiskOfFinancialAssets

Monetary instant, debit

label

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

Expired 2023-01-01 IFRS 7.9 c Disclosure

commentaryGuidance

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

documentation

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

ifrs-full

AccumulatedChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstruments

Monetary instant

label

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

Expired 2023-01-01 IFRS 7.9 d Disclosure

commentaryGuidance

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

documentation

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

ifrs-full

AccumulatedDepreciationAmortisationAndImpairmentMember

Member

label

Accumulated depreciation, amortisation and impairment [member]

IAS 16.73 d Disclosure, IAS 16.75 b Disclosure, IAS 38.118 c Disclosure, IAS 40.79 c Disclosure, IAS 41.54 f Disclosure, Effective 2027-01-01 IFRS 19.200 d Disclosure, Effective 2027-01-01 IFRS 19.263 c Disclosure, Effective 2027-01-01 IFRS 19.271 c Disclosure, Effective 2027-01-01 IFRS 19.274 e Disclosure

documentation

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

ifrs-full

AccumulatedDepreciationAndAmortisationMember

Member

label

Accumulated depreciation and amortisation [member]

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

documentation

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

ifrs-full

AccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountAssets

Monetary instant, debit

label

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

IFRS 7.24B a (ii) Disclosure, Effective 2027-01-01 IFRS 19.61 a (ii) Disclosure

documentation

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

ifrs-full

AccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountLiabilities

Monetary instant, credit

label

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

IFRS 7.24B a (ii) Disclosure, Effective 2027-01-01 IFRS 19.61 a (ii) Disclosure

documentation

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

ifrs-full

AccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesAssets

Monetary instant, debit

label

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

IFRS 7.24B a (v) Disclosure

documentation

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

ifrs-full

AccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesLiabilities

Monetary instant, credit

label

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

IFRS 7.24B a (v) Disclosure

documentation

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

ifrs-full

AccumulatedImpairmentMember

Member

label

Accumulated impairment [member]

IAS 16.73 d Common practice, IAS 38.118 c Common practice, IAS 40.79 c Common practice, IAS 41.54 f Common practice, IFRS 3.B67 d Disclosure, IFRS 7.35H Disclosure, IFRS 7.35N Example, Effective 2027-01-01 IFRS 19.66 Disclosure

documentation

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

ifrs-full

AccumulatedOtherComprehensiveIncome

Monetary instant, credit

label

Accumulated other comprehensive income

IAS 1

Expiry date 2027-01-01 IAS 1.55 Common practice

IFRS18

Effective 2027-01-01 IFRS 18.24 Common practice

totalLabel

Total accumulated other comprehensive income

documentation IAS1

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

documentation IFRS18

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

ifrs-full

AccumulatedOtherComprehensiveIncomeAbstract

label

Accumulated other comprehensive income [abstract]

ifrs-full

AccumulatedOtherComprehensiveIncomeMember

Member

label

Accumulated other comprehensive income [member]

IAS 1

Expiry date 2027-01-01 IAS 1.108 Common practice

IFRS18

Effective 2027-01-01 IFRS 18.111 Common practice

documentation

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

ifrs-full

AcquisitiondateFairValueOfEquityInterestInAcquireeHeldByAcquirerImmediatelyBeforeAcquisitionDate

Monetary instant, credit

label

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

IFRS 3.B64 p (i) Disclosure

documentation

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

ifrs-full

AcquisitiondateFairValueOfTotalConsiderationTransferred

Monetary instant, credit

label

Consideration transferred, acquisition-date fair value

IFRS 3.B64 f Disclosure, Effective 2027-01-01 IFRS 19.35 e Disclosure

totalLabel

Total consideration transferred, acquisition-date fair value

documentation

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

ifrs-full

AcquisitiondateFairValueOfTotalConsiderationTransferredAbstract

label

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

ifrs-full

AcquisitionrelatedCostsForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

Monetary duration, debit

label IAS1

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

IFRS 3.B64 m Disclosure

label IFRS18

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

documentation IAS1

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

documentation IFRS18

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

ifrs-full

AcquisitionrelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

Monetary duration, debit

label IAS1

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

IFRS 3.B64 m Disclosure

label IFRS18

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

documentation IAS1

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

documentation IFRS18

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

ifrs-full

AcquisitionsThroughBusinessCombinationsBiologicalAssets

Monetary duration, debit

label

Acquisitions through business combinations, biological assets

IAS 41.50 e Disclosure, Effective 2027-01-01 IFRS 19.273 e Disclosure

documentation

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

ifrs-full

AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill

Monetary duration, debit

label

Acquisitions through business combinations, intangible assets and goodwill

IAS 38.118 e (i) Common practice

documentation

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

ifrs-full

AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill

Monetary duration, debit

label

Acquisitions through business combinations, intangible assets other than goodwill

IAS 38.118 e (i) Disclosure, Effective 2027-01-01 IFRS 19.263 e (i) Disclosure

documentation

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

ifrs-full

AcquisitionsThroughBusinessCombinationsInvestmentProperty

Monetary duration, debit

label

Acquisitions through business combinations, investment property

IAS 40.76 b Disclosure, IAS 40.79 d (ii) Disclosure, Effective 2027-01-01 IFRS 19.269 b Disclosure, Effective 2027-01-01 IFRS 19.271 d (ii) Disclosure

documentation

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

ifrs-full

AcquisitionsThroughBusinessCombinationsOtherProvisions

Monetary duration, credit

label

Acquisitions through business combinations, other provisions

IAS 37.84 Common practice

documentation

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

ifrs-full

AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment

Monetary duration, debit

label

Acquisitions through business combinations, property, plant and equipment

IAS 16.73 e (iii) Disclosure, Effective 2027-01-01 IFRS 19.200 e (iii) Disclosure

documentation

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

ifrs-full

AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipmentIncludingRightofuseAssets

Monetary duration, debit

label

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

IAS 16.73 e Common practice

documentation

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

ifrs-full

AcquisitionsThroughBusinessCombinationsRightofuseAssets

Monetary duration, debit

label

Acquisitions through business combinations, right-of-use assets

IAS 16.73 e Common practice

documentation

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

ifrs-full

ActualClaimsThatAriseFromContractsWithinScopeOfIFRS17

Monetary instant, debit

label

Actual claims that arise from contracts within scope of IFRS 17

IFRS 17.130 Disclosure

documentation

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

ifrs-full

ActuarialAssumptionOfDiscountRates

Percent instant

label

Actuarial assumption of discount rates

IAS 19.144 Common practice

documentation

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

ifrs-full

ActuarialAssumptionOfDiscountRatesMember

Member

label

Actuarial assumption of discount rates [member]

IAS 19.145 Common practice

documentation

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

ifrs-full

ActuarialAssumptionOfExpectedRatesOfInflation

Percent instant

label

Actuarial assumption of expected rates of inflation

IAS 19.144 Common practice

documentation

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

ifrs-full

ActuarialAssumptionOfExpectedRatesOfInflationMember

Member

label

Actuarial assumption of expected rates of inflation [member]

IAS 19.145 Common practice

documentation

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

ifrs-full

ActuarialAssumptionOfExpectedRatesOfPensionIncreases

Percent instant

label

Actuarial assumption of expected rates of pension increases

IAS 19.144 Common practice

documentation

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

ifrs-full

ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember

Member

label

Actuarial assumption of expected rates of pension increases [member]

IAS 19.145 Common practice

documentation

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

ifrs-full

ActuarialAssumptionOfExpectedRatesOfSalaryIncreases

Percent instant

label

Actuarial assumption of expected rates of salary increases

IAS 19.144 Common practice

documentation

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

ifrs-full

ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember

Member

label

Actuarial assumption of expected rates of salary increases [member]

IAS 19.145 Common practice

documentation

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

ifrs-full

ActuarialAssumptionOfLifeExpectancyAfterRetirement2019

Duration

label

Actuarial assumption of life expectancy after retirement

IAS 19.144 Common practice

documentation

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

ifrs-full

ActuarialAssumptionOfLifeExpectancyAfterRetirementMember

Member

label

Actuarial assumption of life expectancy after retirement [member]

IAS 19.145 Common practice

documentation

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

ifrs-full

ActuarialAssumptionOfMedicalCostTrendRates

Percent instant

label

Actuarial assumption of medical cost trend rates

IAS 19.144 Common practice

documentation

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

ifrs-full

ActuarialAssumptionOfMedicalCostTrendRatesMember

Member

label

Actuarial assumption of medical cost trend rates [member]

IAS 19.145 Common practice

documentation

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

ifrs-full

ActuarialAssumptionOfMortalityRates

Decimal instant

label

Actuarial assumption of mortality rates

IAS 19.144 Common practice

documentation

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

ifrs-full

ActuarialAssumptionOfMortalityRatesMember

Member

label

Actuarial assumption of mortality rates [member]

IAS 19.145 Common practice

documentation

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

ifrs-full

ActuarialAssumptionOfRetirementAge2019

Duration

label

Actuarial assumption of retirement age

IAS 19.144 Common practice

documentation

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

ifrs-full

ActuarialAssumptionOfRetirementAgeMember

Member

label

Actuarial assumption of retirement age [member]

IAS 19.145 Common practice

documentation

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

ifrs-full

ActuarialAssumptionsAxis

Axis

label

Actuarial assumptions [axis]

IAS 19.145 Disclosure

documentation

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

ifrs-full

ActuarialAssumptionsDomain

Domain [default]

label

Actuarial assumptions [domain]

IAS 19.145 Disclosure

documentation

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

ifrs-full

ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsBeforeTaxDefinedBenefitPlans

Monetary duration, credit

label

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

IAS 19.135 b Common practice

documentation

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

ifrs-full

ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetDefinedBenefitLiabilityAsset

(Monetary) duration, debit

label

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

IAS 19.141 c (ii) Disclosure

negatedLabel

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

documentation

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

ifrs-full

ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetOfTaxDefinedBenefitPlans

Monetary duration, credit

label

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

IAS 19.135 b Common practice

documentation

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

ifrs-full

ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsBeforeTaxDefinedBenefitPlans

Monetary duration, credit

label

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

IAS 19.135 b Common practice

documentation

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

ifrs-full

ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset

(Monetary) duration, debit

label

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

IAS 19.141 c (iii) Disclosure

negatedLabel

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

documentation

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

ifrs-full

ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetOfTaxDefinedBenefitPlans

Monetary duration, credit

label

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

IAS 19.135 b Common practice

documentation

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

ifrs-full

ActuarialGainsLossesArisingFromExperienceAdjustmentsBeforeTaxDefinedBenefitPlans

Monetary duration, credit

label

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

IAS 19.135 b Common practice

documentation

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

ifrs-full

ActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset

(Monetary) duration, debit

label

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

IAS 19.141 c Common practice

negatedLabel

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

documentation

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

ifrs-full

ActuarialGainsLossesArisingFromExperienceAdjustmentsNetOfTaxDefinedBenefitPlans

Monetary duration, credit

label

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

IAS 19.135 b Common practice

documentation

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

ifrs-full

ActuarialPresentValueOfPromisedRetirementBenefits

Monetary instant, credit

label

Actuarial present value of promised retirement benefits

IAS 26.35 d Disclosure

documentation

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

ifrs-full

AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets

Monetary duration

label

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

Expired 2023-01-01 IFRS 7.16 Common practice

commentaryGuidance

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

documentation

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

ifrs-full

AdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract

label

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

ifrs-full

AdditionalDisclosuresRelatedToRegulatoryDeferralAccountsAbstract

label

Additional disclosures related to regulatory deferral accounts [abstract]

ifrs-full

AdditionalInformationAboutEntityExposureToRisk

Text

label

Additional information about entity exposure to risk

IFRS 7.35 Disclosure

documentation

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

ifrs-full

AdditionalInformationAboutInsuranceContractsExplanatory

Text block

label

Additional information about insurance contracts [text block]

IFRS 17.94 Disclosure

documentation

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

ifrs-full

AdditionalInformationAboutNatureAndFinancialEffectOfBusinessCombination

Text

label

Additional information about nature and financial effect of business combination

IFRS 3.63 Disclosure

documentation

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

ifrs-full

AdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatory

Text block

label

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

IFRS 12.B25 Disclosure

documentation

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

ifrs-full

AdditionalInformationAboutSharebasedPaymentArrangements

Text block

label

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

IFRS 2.52 Disclosure

documentation

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

ifrs-full

AdditionalInformationAbstract

label

Additional information [abstract]

ifrs-full

AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination

Monetary duration, credit

label

Additional liabilities, contingent liabilities recognised in business combination

IFRS 3.B67 c Disclosure

totalLabel

Total additional liabilities, contingent liabilities recognised in business combination

documentation

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

ifrs-full

AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationAbstract

label

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

ifrs-full

AdditionalPaidinCapital

Monetary instant, credit

label

Additional paid-in capital

IAS 1

Expiry date 2027-01-01 IAS 1.55 Common practice

IFRS18

Effective 2027-01-01 IFRS 18.24 Common practice

documentation

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

ifrs-full

AdditionalPaidinCapitalMember

Member

label

Additional paid-in capital [member]

IAS 1

Expiry date 2027-01-01 IAS 1.108 Common practice

IFRS18

Effective 2027-01-01 IFRS 18.111 Common practice

documentation

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

ifrs-full

AdditionalProvisionsOtherProvisions

Monetary duration, credit

label

Additional provisions, other provisions

IAS 37.84 b Disclosure, Effective 2027-01-01 IFRS 19.257 b Disclosure

totalLabel

Total additional provisions, other provisions

documentation

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

ifrs-full

AdditionalProvisionsOtherProvisionsAbstract

label

Additional provisions, other provisions [abstract]

ifrs-full

AdditionalRecognitionGoodwill

Monetary duration, debit

label

Additional recognition, goodwill

IFRS 3.B67 d (ii) Disclosure, Effective 2027-01-01 IFRS 19.37 a Disclosure

documentation

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

ifrs-full

AdditionalSubtotalsAndRelatedElementsAbstract

label IFRS18

Additional subtotals and related elements [abstract]

ifrs-full

AdditionsFromAcquisitionsInvestmentProperty

Monetary duration, debit

label

Additions from acquisitions, investment property

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

documentation

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

ifrs-full

AdditionsFromPurchasesBiologicalAssets

Monetary duration, debit

label

Additions from purchases, biological assets

IAS 41.50 b Disclosure, Effective 2027-01-01 IFRS 19.273 b Disclosure

documentation

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

ifrs-full

AdditionsFromSubsequentExpenditureRecognisedAsAssetBiologicalAssets

Monetary duration, debit

label

Additions from subsequent expenditure recognised as asset, biological assets

IAS 41.50 Common practice

documentation

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

ifrs-full

AdditionsFromSubsequentExpenditureRecognisedAsAssetInvestmentProperty

Monetary duration, debit

label

Additions from subsequent expenditure recognised as asset, investment property

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

documentation

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

ifrs-full

AdditionsInvestmentPropertyAbstract

label

Additions, investment property [abstract]

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets

Monetary duration, debit

label

Additions other than through business combinations, biological assets

IAS 41.50 Common practice

totalLabel

Total additions other than through business combinations, biological assets

documentation

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

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsBiologicalAssetsAbstract

label

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

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill

Monetary duration, debit

label

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

IAS 38.118 e (i) Disclosure, Effective 2027-01-01 IFRS 19.263 e (i) Disclosure

documentation

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

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty

Monetary duration, debit

label

Additions other than through business combinations, investment property

IAS 40.76 a Disclosure, IAS 40.79 d (i) Disclosure, Effective 2027-01-01 IFRS 19.269 a Disclosure, Effective 2027-01-01 IFRS 19.271 d (i) Disclosure

totalLabel

Total additions other than through business combinations, investment property

documentation

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

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment

Monetary duration, debit

label

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

IAS 16.73 e (i) Disclosure, Effective 2027-01-01 IFRS 19.200 e (i) Disclosure

documentation

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

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipmentIncludingRightofuseAssets

Monetary duration, debit

label

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

IAS 16.73 e Common practice

documentation

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

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsRightofuseAssets

Monetary duration, debit

label

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

IAS 16.73 e Common practice

documentation

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

ifrs-full

AdditionsToNoncurrentAssets

Monetary duration, debit

label

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

IFRS 8.24 b Disclosure, IFRS 8.28 e Disclosure

documentation

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

ifrs-full

AdditionsToRightofuseAssets

Monetary duration, debit

label

Additions to right-of-use assets

IFRS 16.53 h Disclosure, Effective 2027-01-01 IFRS 19.115 g Disclosure

documentation

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

ifrs-full

AddressOfRegisteredOfficeOfEntity

Text

label

Address of entity's registered office

IAS 1

Effective 2027-01-01 IFRS 19.B18 a Disclosure, Expiry date 2027-01-01 IAS 1.138 a Disclosure

IFRS18

Effective 2027-01-01 IFRS 18.116 a Disclosure, Effective 2027-01-01 IFRS 19.141 a Disclosure

documentation

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

ifrs-full

AddressWhereConsolidatedFinancialStatementsAreObtainable

Text

label

Address where consolidated financial statements are obtainable

IAS 27.16 a Disclosure, Effective 2027-01-01 IFRS 19.238 a Disclosure

documentation IAS1

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

documentation IFRS18

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

ifrs-full

AdjustedWeightedAverageShares

Shares

label

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

IAS 33.70 b Disclosure

documentation

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

ifrs-full

AdjustmentsForAmortisationExpense

Monetary duration, debit

label

Adjustments for amortisation expense

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForAmountsTransferredToInitialCarryingAmountOfHedgedItems

(Monetary) duration, debit

label

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

Expired 2023-01-01 IFRS 7.23 e Disclosure

commentaryGuidance

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

negatedLabel

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

documentation

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

ifrs-full

AdjustmentsForCurrentTaxOfPriorPeriod

Monetary duration, debit

label IAS1

Adjustments for current tax of prior periods

IAS 12.80 b Example, Effective 2027-01-01 IFRS 19.193 b Example

label IFRS18

Adjustments for current tax of prior periods, income taxes

documentation IAS1

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

documentation IFRS18

Adjustments of tax expense (income) recognised in the period for current tax of prior periods, in the income taxes category in the statement of profit or loss.

ifrs-full

AdjustmentsForDecreaseIncreaseInAccruedIncomeIncludingContractAssets

Monetary duration, debit

label

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

IAS 7.20 a Common practice

totalLabel

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

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInAccruedIncomeIncludingContractAssetsAbstract

label

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

ifrs-full

AdjustmentsForDecreaseIncreaseInAccruedIncomeOtherThanContractAssets

Monetary duration, debit

label

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

IAS 7.20 a Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInBiologicalAssets

Monetary duration, debit

label

Adjustments for decrease (increase) in biological assets

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInContractAssets

Monetary duration, debit

label

Adjustments for decrease (increase) in contract assets

IAS 7.20 a Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInDebtInstrumentsHeld

Monetary duration, debit

label

Adjustments for decrease (increase) in debt instruments held

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInDerivativeFinancialAssets

Monetary duration, debit

label

Adjustments for decrease (increase) in derivative financial assets

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInEquityInstrumentsHeld

Monetary duration, debit

label

Adjustments for decrease (increase) in equity instruments held

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently

Monetary duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue

Monetary duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInFinancialAssetsHeldForTrading

Monetary duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInFinancialAssetsMeasuredAtAmortisedCost

Monetary duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome

Monetary duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInFinancialAssetsMeasuredAtFairValueThroughProfitOrLoss

Monetary duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInInventories

Monetary duration, debit

label

Adjustments for decrease (increase) in inventories

IAS 7.20 a Common practice

documentation IAS1

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

documentation IFRS18

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

ifrs-full

AdjustmentsForDecreaseIncreaseInLoansAndAdvances

Monetary duration, debit

label

Adjustments for decrease (increase) in loans and advances

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToBanks

Monetary duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToCentralBanks

Monetary duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToCustomers

Monetary duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInOtherAssets

Monetary duration, debit

label

Adjustments for decrease (increase) in other assets

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInOtherCurrentAssets

Monetary duration, debit

label

Adjustments for decrease (increase) in other current assets

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInOtherFinancialAssets

Monetary duration, debit

label

Adjustments for decrease (increase) in other financial assets

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables

Monetary duration, debit

label

Adjustments for decrease (increase) in other operating receivables

IAS 7.20 a Common practice

documentation IAS1

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

documentation IFRS18

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

ifrs-full

AdjustmentsForDecreaseIncreaseInPrepaidExpenses

Monetary duration, debit

label

Adjustments for decrease (increase) in prepaid expenses

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowed

Monetary duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInTradeAccountReceivable

Monetary duration, debit

label

Adjustments for decrease (increase) in trade accounts receivable

IAS 7.20 a Common practice

documentation IAS1

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

documentation IFRS18

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

ifrs-full

AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables

Monetary duration, debit

label

Adjustments for decrease (increase) in trade and other receivables

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDeferredTaxExpense

Monetary duration, debit

label IAS1

Adjustments for deferred tax expense

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDeferredTaxOfPriorPeriods

Monetary duration, debit

label IAS1

Adjustments for deferred tax of prior periods

IAS 12.80 Common practice

label IFRS18

Adjustments for deferred tax of prior periods, income taxes

documentation IAS1

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

documentation IFRS18

Adjustments of tax expense (income) recognised in the period for the deferred tax of prior periods, in the income taxes category in the statement of profit or loss.

ifrs-full

AdjustmentsForDepreciationAndAmortisationExpense

Monetary duration, debit

label

Adjustments for depreciation and amortisation expense

IAS 7.20 b Common practice

documentation IAS1

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

documentation IFRS18

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

ifrs-full

AdjustmentsForDepreciationAndAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss

Monetary duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDepreciationExpense

Monetary duration, debit

label

Adjustments for depreciation expense

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDividendIncome

Monetary duration, credit

label

Adjustments for dividend income

IAS 7.20 Common practice

documentation IAS1

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

documentation IFRS18

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

ifrs-full

AdjustmentsForFairValueGainsLosses

Monetary duration, debit

label

Adjustments for fair value losses (gains)

IAS 7.20 b Common practice

documentation IAS1

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

documentation IFRS18

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

ifrs-full

AdjustmentsForFinanceCosts

Monetary duration, debit

label IAS1

Adjustments for finance costs

IAS 7.20 c Common practice

documentation

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

ifrs-full

AdjustmentsForFinanceIncome

Monetary duration, credit

label IAS1

Adjustments for finance income

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForFinanceIncomeCost

Monetary duration, credit

label IAS1

Adjustments for finance income (cost)

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForGainLossOnDisposalOfInvestmentsInSubsidiariesJointVenturesAndAssociates

Monetary duration, credit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipment

Monetary duration, credit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForGainsLossesOnChangeInFairValueLessCostsToSellBiologicalAssets

Monetary duration, credit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives

Monetary duration, credit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForGainsLossesOnChangeInFairValueOfFinancialAssets

Monetary duration, credit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForGainsLossesOnChangeInFairValueOfFinancialLiabilities

Monetary duration, credit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForGainsLossesOnDisposalOfFinancialAssets

Monetary duration, credit

label

Adjustments for gains (losses) on disposal of financial assets

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForGainsLossesOnFairValueAdjustmentInvestmentProperty

Monetary duration, credit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForImpairmentLossesReversalOfImpairmentLossesRecognisedInProfitOrLossFinancialAssets

Monetary duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForImpairmentLossRecognisedInProfitOrLossGoodwill

Monetary duration, debit

label

Adjustments for impairment loss recognised in profit or loss, goodwill

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss

Monetary duration, debit

label

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

IAS 7.20 b Common practice

documentation IAS1

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

documentation IFRS18

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

ifrs-full

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossExplorationAndEvaluationAssets

Monetary duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossInventories

Monetary duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances

Monetary duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment

Monetary duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeAndOtherReceivables

Monetary duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForIncomeTaxExpense

Monetary duration, debit

label IAS1

Adjustments for income tax expense

IAS 7.35 Disclosure

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInContractLiabilities

Monetary duration, debit

label

Adjustments for increase (decrease) in contract liabilities

IAS 7.20 a Common practice

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInDebtInstrumentsIssued

Monetary duration, debit

label

Adjustments for increase (decrease) in debt instruments issued

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilities

Monetary duration, debit

label

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

IAS 7.20 a Common practice

totalLabel

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

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilitiesAbstract

label

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

ifrs-full

AdjustmentsForIncreaseDecreaseInDeferredIncomeOtherThanContractLiabilities

Monetary duration, debit

label

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

IAS 7.20 a Common practice

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInDeposits

Monetary duration, debit

label

Adjustments for increase (decrease) in deposits

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInDepositsFromBanks

Monetary duration, debit

label

Adjustments for increase (decrease) in deposits from banks

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInDepositsFromCustomers

Monetary duration, debit

label

Adjustments for increase (decrease) in deposits from customers

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInDerivativeFinancialLiabilities

Monetary duration, debit

label

Adjustments for increase (decrease) in derivative financial liabilities

IAS 7.20 Common practice