32022R2553

English (current language)
Language
My EUR-Lex
- My EUR-Lex
- Sign in
- Register
- My recent searches (0)

This document is an excerpt from the EUR-Lex website

Search tips

Need more search options? Use the Advanced search

Document 32022R2553

Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)

C/2022/6634

OJ L 339, 30.12.2022, p. 1–1251 (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

In force

ELI: http://data.europa.eu/eli/reg_del/2022/2553/oj

Dates

Date of document:: 21/09/2022; Date of adoption
Date of effect:: 01/01/2023; Application See Art 3
Date of effect:: 19/01/2023; Entry into force Date pub. +20 See Art 3
Date of effect:: 19/01/2023; Application Partial application See Art 3
Date of end of validity:: No end date

Miscellaneous information

Author:: European Commission, Directorate-General for Financial Stability, Financial Services and Capital Markets Union
Responsible body:: FISMA
Form:: Delegated regulation
Additional information:: EEA relevance

Relationship between documents

Treaty:

Treaty on the Functioning of the European Union

Legal basis:

32004L0109 - A04P7

Link

Select all documents mentioning this document

Modifies:

Relation	Act	Comment	Subdivision concerned	From
Modifies	32019R0815	Replacement	annex I	01/01/2023
Modifies	32019R0815	Replacement	annex II	01/01/2023
Modifies	32019R0815	Replacement	annex VI	01/01/2023
Derogation	32019R0815			19/01/2023

Instruments cited:

Link

Classifications

EUROVOC descriptor:

Subject matter:

Directory code:

06.20.20.25 Right of establishment and freedom to provide services / Sectoral application / Service activities / Stock exchanges and other securities markets

Languages, formats and link to OJ

HTML

PDF

Official Journal

Multilingual display

Text

30.12.2022

Official Journal of the European Union

L 339/1

COMMISSION DELEGATED REGULATION (EU) 2022/2553

of 21 September 2022

amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format

(Text with EEA relevance)

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Directive 2004/109/EC of the European Parliament and of the Council of 15 December 2004 on the harmonisation of transparency requirements in relation to information about issuers whose securities are admitted to trading on a regulated market and amending Directive 2001/34/EC (1), and in particular Article 4(7) thereof,

Whereas:

(1)

Commission Delegated Regulation (EU) 2019/815 (2) specifies the single electronic reporting format, as referred to in Article 4(7) of Directive 2004/109/EC, to be used for the preparation of annual financial reports by issuers. Consolidated financial statements included therein are prepared either in accordance with International Accounting Standards, which are commonly referred to as International Financial Reporting Standards (‘IFRSs’), adopted pursuant to Regulation (EC) No 1606/2002 of the European Parliament and of the Council (3), or in accordance with IFRSs as issued by the International Accounting Standards Board (‘IASB’) which, based on Commission Decision 2008/961/EC (4), are considered as equivalent to IFRSs adopted pursuant to Regulation (EC) No 1606/2002.

(2)

The core taxonomy to be used for the single electronic reporting format is based on the IFRS Taxonomy and is an extension of it. The IFRS Foundation annually updates the IFRS Taxonomy to reflect, amongst other developments, the issuance of new IFRS, the amendment of existing IFRS, the analysis of disclosures commonly reported in practice, or improvements to the general content or technology of the IFRS Taxonomy. Therefore, it is necessary to update the regulatory technical standards to reflect each annual update of the IFRS Taxonomy. In March 2022, the IFRS Foundation published the updated version of the IFRS Taxonomy. This update should therefore be reflected in Delegated Regulation (EU) 2019/815.

(3)

Annexes I, II and VI to Delegated Regulation (EU) 2019/815 should be updated to reflect the 2022 update to the IFRS Taxonomy and provide additional guidance to issuers for tagging their financial statements. Although only parts of those Annexes need to be updated, it is necessary to replace those Annexes in their entirety to enhance, in particular, the readability for stakeholders of the applicable tables of the 2022 update. This replacement will facilitate implementation of the tagging requirements and the highest comparability of electronic financial statements drawn up in accordance with IFRS at Union and global level for end-users.

(4)	Delegated Regulation (EU) 2019/815 should therefore be amended accordingly.

(5)

In order to allow enough time for the effective implementation of the new requirements by issuers, and to minimise compliance costs, the new taxonomy should apply to annual financial reports containing financial statements for financial years beginning on or after 1 January 2023. However, issuers should be allowed to implement the new taxonomy for financial years beginning on or after 1 January 2022.

(6)	This Regulation is based on the draft regulatory technical standard submitted to the Commission by the European Securities and Markets Authority.

(7)

This Regulation is a technical update to Delegated Regulation (EU) 2019/815 to reflect updates in the IFRS taxonomy and provide additional guidance to mark up IFRS financial statements. This Regulation does not constitute new policy or a substantial change to existing policy. ESMA has not conducted open public consultations on the draft regulatory technical standards on which this Regulation is based, nor analysed the potential related costs and benefits or requested the advice of the Securities and Markets Stakeholder Group established under Article 37 of Regulation (EU) No 1095/2010 of the European Parliament and of the Council (5), because that would have been highly disproportionate to the scope and impact of this amendment,

HAS ADOPTED THIS REGULATION:

Article 1

Amendments to Delegated Regulation (EU) 2019/815

Delegated Regulation (EU) 2019/815 is amended as follows:

(1)	Annex I is replaced by the text in Annex I to this Regulation;

(2)	Annex II is replaced by the text in Annex II to this Regulation;

(3)	Annex VI is replaced by the text in Annex III to this Regulation.

Article 2

Transitional provision

By way of derogation from Delegated Regulation (EU) 2019/815 as amended by Commission Delegated Regulation (EU) 2022/352 (6), this Regulation may be applied to annual financial reports containing financial statements for financial years beginning before 1 January 2023.

Article 3

Entry into force and application

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

It shall apply from 1 January 2023 to annual financial reports containing financial statements for financial years beginning on or after 1 January 2023.

However, Article 2 shall apply from the date of entry into force of this Regulation.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 21 September 2022.

For the Commission

The President

Ursula VON DER LEYEN

(1) OJ L 390, 31.12.2004, p. 38.

(2) Commission Delegated Regulation (EU) 2019/815 of 17 December 2018 supplementing Directive 2004/109/EC of the European Parliament and of the Council with regard to regulatory technical standards on the specification of a single electronic reporting format (OJ L 143, 29.5.2019, p. 1).

(3) Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards (OJ L 243, 11.9.2002, p. 1).

(4) Commission Decision 2008/961/EC of 12 December 2008 on the use by third countries’ issuers of securities of certain third country’s national accounting standards and International Financial Reporting Standards to prepare their consolidated financial statements (OJ L 340, 19.12.2008, p. 112).

(5) Regulation (EU) No 1095/2010 of the European Parliament and of the Council of 24 November 2010 establishing a European Supervisory Authority (European Securities and Markets Authority), amending Decision No 716/2009/EC and repealing Commission Decision 2009/77/EC (OJ L 331, 15.12.2010, p. 84).

(6) Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (OJ L 77, 7.3.2022, p. 1).

ANNEX I

‘ANNEX I

Legend for the Tables of Annexes II, IV and VI

DATA/ATTRIBUTE TYPE/PREFIX	DEFINITION
text block	denotes that the element type is a block of text; it is used to mark up larger pieces of information, such as notes, accounting policies or tables; text blocks are non-numeric line items
text	denotes that the element type is text (a sequence of alphanumeric characters); it is used to mark up short pieces of narrative information; text elements are non-numeric line items
yyyy-mm-dd	denotes that the element type is a date; these elements are line items and non-numeric
X	denotes that the element type is monetary (a number in a declared currency); these elements are numeric line items
X.XX	denotes that the element type is a decimalised value (such as a percentage or a ‘per share’ value); these elements are numeric line items
shares	denotes that the element type is a number of shares; these elements are numeric line items
table	denotes the beginning of a structure represented by a table where rows and columns contribute to definition of a financial concept on their intersection
axis	denotes a dimensional property in a tabular structure
member	denotes a member of a dimension on an axis
guidance	denotes an element that supports browsing of taxonomy content
role	denotes an element representing a section of a taxonomy, e.g. statement of financial position, income statement, each individual note, etc.
abstract	denotes a grouping element or a header
instant or duration	denotes that the monetary value represents a stock (if instant) or a flow (if duration)
credit or debit	denotes the ‘natural’ balance of the disclosure
esef_cor	prefix applied in the Tables of Annexes IV and VI for elements defined in the namespace ‘https://www.esma.europa.eu/taxonomy/2022-03-24/esef_cor’
esef_all	prefix applied in the Table of Annex VI for elements defined in the namespace ‘https://www.esma.europa.eu/taxonomy/2022-03-24/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	prefix applied in the Tables of Annexes IV and VI for elements defined in the namespace ‘https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full’

Copyright and database right in the IFRS Taxonomy Materials is held by the IFRS Foundation. The IFRS Taxonomy Materials are produced using XBRL language with the permission of XBRL International. The IFRS Foundation shall not assert its rights in the IFRS Taxonomy Materials within the EEA towards the preparation and use of tagged IFRS financial statements in the context of application of IFRS Standards. The IFRS Foundation reserves all other rights, including but not limited to those outside of the EEA. Commercial Use including reproduction is strictly prohibited. For further information please contact the IFRS Foundation at www.ifrs.org

’

ANNEX II

‘ANNEX II

Mandatory markups

Issuers shall mark up all numbers in a declared currency disclosed in the statement of financial position, the statement of profit or loss and other comprehensive income, the statement of changes in equity and the statement of cash flows in IFRS consolidated financial statements.

Issuers shall mark up all disclosures made in IFRS consolidated financial statements or made by cross-reference therein to other parts of the annual financial reports for financial years beginning on or after 1 January 2023 that correspond to the elements in the Table of this Annex.

Table

Mandatory elements of the core taxonomy to be marked up for financial years beginning on or after 1 January 2023

Label	Type	References to IFRSs
Name of reporting entity or other means of identification	text	IAS 1 51 a
Explanation of change in name of reporting entity or other means of identification from end of preceding reporting period	text	IAS 1 51 a
Domicile of entity	text	IAS 1 138 a
Legal form of entity	text	IAS 1 138 a
Country of incorporation	text	IAS 1 138 a
Address of entity’s registered office	text	IAS 1 138 a
Principal place of business	text	IAS 1 138 a
Description of nature of entity’s operations and principal activities	text	IAS 1 138 b
Name of parent entity	text	IAS 1 138 c, IAS 24 13
Name of ultimate parent of group	text	IAS 24 13, IAS 1 138 c
Length of life of limited life entity	text	IAS 1 138 d
Statement of IFRS compliance [text block]	text block	IAS 1 16
Explanation of departure from IFRS	text	IAS 1 20 b, IAS 1 20 c
Explanation of financial effect of departure from IFRS	text	IAS 1 20 d
Disclosure of uncertainties of entity’s ability to continue as going concern [text block]	text block	IAS 1 25
Explanation of fact and basis for preparation of financial statements when not going concern basis	text	IAS 1 25
Explanation of why entity not regarded as going concern	text	IAS 1 25
Description of reason for using longer or shorter reporting period	text	IAS 1 36 a
Description of fact that amounts presented in financial statements are not entirely comparable	text	IAS 1 36 b
Disclosure of reclassifications or changes in presentation [text block]	text block	IAS 1 41
Explanation of sources of estimation uncertainty with significant risk of causing material adjustment	text	IFRIC 14 10, IAS 1 125
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, duration	IAS 1 107
Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners	X duration	IAS 10 13, IAS 1 137
Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners per share	X.XX duration	IAS 1 137 a
Disclosure of accounting judgements and estimates [text block]	text block	IAS 1 10 e
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 associates [text block]	text block	IFRS 12 B4 d, IAS 27 17 b, IAS 27 16 b
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
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 [text block]	text block	IAS 1 10 e
Disclosure of changes in accounting policies, accounting estimates and errors [text block]	text block	IAS 8 Accounting policies
Disclosure of collateral [text block]	text block	IAS 1 10 e
Disclosure of claims and benefits paid [text block]	text block	IAS 1 10 e
Disclosure of commitments [text block]	text block	IAS 1 10 e
Disclosure of commitments and contingent liabilities [text block]	text block	IAS 1 10 e
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	IFRS 7 Credit risk, IAS 1 10 e
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 [text block]	text block	IAS 1 10 e
Disclosure of expenses by nature [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 [text block]	text block	IFRS 7 Scope
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 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 Disclosure
Disclosure of impairment of assets [text block]	text block	IAS 36 Disclosure
Disclosure of income tax [text block]	text block	IAS 12 Disclosure
Disclosure of information about employees [text block]	text block	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 4 Disclosure
Disclosure of insurance premium revenue [text block]	text block	IAS 1 10 e
Disclosure of intangible assets [text block]	text block	IAS 38 Disclosure
Disclosure of intangible assets and goodwill [text block]	text block	IAS 1 10 e
Disclosure of interest expense [text block]	text block	IAS 1 10 e
Disclosure of interest income [text block]	text block	IAS 1 10 e
Disclosure of interest income (expense) [text block]	text block	IAS 1 10 e
Disclosure of interests in other entities [text block]	text block	IFRS 12.1 Disclosure
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, IFRS 12 B4 b, IAS 27 16 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 material accounting policy information [text block]	text block	Effective 2023-01-01 IAS 1.117 Disclosure
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 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 Disclosure, IFRS 14 Presentation
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 Disclosure, IFRS 15 Presentation
Disclosure of separate financial statements [text block]	text block	IAS 27 Disclosure, IFRS 12 Objective
Disclosure of service concession arrangements [text block]	text block	SIC 29 Consensus
Disclosure of share capital, reserves and other equity interest [text block]	text block	IAS 1 79
Disclosure of share-based payment arrangements [text block]	text block	IFRS 2 44
Disclosure of subordinated liabilities [text block]	text block	IAS 1 10 e
Disclosure of subsidiaries [text block]	text block	IAS 27 17 b, IFRS 12 B4 a, IAS 27 16 b
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
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 [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 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 [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 determining components of cash and cash equivalents [text block]	text block	IAS 7 46
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 [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 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
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	IFRS 4 37 a
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 investments in 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 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
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 [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 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 other accounting policies relevant to understanding of financial statements [text block]	text block	IAS 1 117 b

’

ANNEX III

‘ANNEX VI

Schema of the core taxonomy

Table

Schema of the core taxonomy to mark up IFRS consolidated statements for financial years beginning on or after 1 January 2023

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	Expiry date 2023-01-01: 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. Effective 2023-01-01: 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	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 7.10 A 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 7.35 N, 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 4.39 J 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 4.39 J 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 40.32 A, 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 17.109 A, 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 24.18 A
			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 16.60 A 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	text block	label	Analysis of credit exposures using internal 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 internal credit grading system. [Refer: Credit exposure; Internal credit grades [member]]
ifrs-full	AnalysisOfFinancialAssetsThatAreIndividuallyDeterminedToBeImpaired	text block	label	Analysis of financial assets that are individually determined to be impaired [text block]	Disclosure: Expiry date 2023-01-01 IFRS 7.37 b
			documentation	Analysis of financial assets that are individually determined to be impaired, including the factors that the entity considered when determining that they are impaired. [Refer: Financial assets]
ifrs-full	AnalysisOfIncomeAndExpenseAbstract		label	Analysis of income and expense [abstract]
ifrs-full	AnnouncementOfPlanToDiscontinueOperationMember	member	label	Announcement of plan to discontinue operation [member]	Example: IAS 10.22 b
			documentation	This member stands for the announcement of a plan to discontinue an operation.
ifrs-full	AnnouncingOrCommencingImplementationOfMajorRestructuringMember	member	label	Announcing or commencing implementation of major restructuring [member]	Example: IAS 10.22 e
			documentation	This member stands for announcing or commencing implementation of major restructuring.
ifrs-full	AnnualImprovements201820AmendmentsToIAS41Member	member	label	Annual Improvements 2018-20 Amendments to IAS 41 [member]	Disclosure: Expiry date 2024-01-01 IAS 41.65
			documentation	This member stands for Amendments to IAS 41 issued as part of Annual Improvements to IFRS Standards 2018-20 in May 2020. Subject of the amendment is Taxation in Fair Value Measurements.
ifrs-full	AnnualImprovements201820AmendmentsToIFRS1Member	member	label	Annual Improvements 2018-20 Amendments to IFRS 1 [member]	Disclosure: Expiry date 2024-01-01 IFRS 1.39AG
			documentation	This member stands for Amendments to IFRS 1 issued as part of Annual Improvements to IFRS Standards 2018-20 in May 2020. Subject of the amendment is Subsidiary as a First-time Adopter.
ifrs-full	AnnualImprovements201820AmendmentsToIFRS9Member	member	label	Annual Improvements 2018-20 Amendments to IFRS 9 [member]	Disclosure: Expiry date 2024-01-01 IFRS 9.7.1.9
			documentation	This member stands for Amendments to IFRS 9 issued as part of Annual Improvements to IFRS Standards 2018-20 in May 2020. Subject of the amendment is Fees in the ‘10 per cent’ Test for Derecognition of Financial Liabilities.
ifrs-full	AnnualImprovementsToIFRSStandards201820Member	member	label	Annual Improvements to IFRS Standards 2018-20 [member]	Disclosure: Expiry date 2024-01-01 IAS 41.65, Disclosure: Expiry date 2024-01-01 IFRS 1.39AG, Disclosure: Expiry date 2024-01-01 IFRS 9.7.1.9
			documentation	This member stands for Annual Improvements to IFRS Standards 2018-20 issued in May 2020.
ifrs-full	ApplicableTaxRate	X.XX duration	label	Applicable tax rate	Disclosure: IAS 12.81 c (ii)
			documentation	The applicable income tax rate.
ifrs-full	AreaOfLandUsedForAgriculture	area	label	Area of land used for agriculture	Common practice: IAS 41.46 b (i)
			documentation	The area of land used for agriculture by the entity.
ifrs-full	AssetbackedDebtInstrumentsHeld	X instant, debit	label	Asset-backed debt instruments held	Common practice: IAS 1.112 c
			documentation	The amount of debt instruments held that are backed by underlying assets. [Refer: Debt instruments held]
ifrs-full	AssetbackedFinancingsMember	member	label	Asset-backed financings [member]	Example: IFRS 12.B23 b
			documentation	This member stands for asset-backed financings.
ifrs-full	AssetbackedSecuritiesAmountContributedToFairValueOfPlanAssets	X instant, debit	label	Asset-backed securities, amount contributed to fair value of plan assets	Example: IAS 19.142 g
			documentation	The amount securities that are backed by underlying assets contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
ifrs-full	AssetbackedSecuritiesPercentageContributedToFairValueOfPlanAssets	X.XX instant	label	Asset-backed securities, percentage contributed to fair value of plan assets	Common practice: IAS 19.142 g
			documentation	The percentage securities that are backed by underlying assets contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]] [Contrast: Asset-backed securities, amount contributed to fair value of plan assets]
ifrs-full	AssetRecognisedForExpectedReimbursementContingentLiabilitiesInBusinessCombination	X instant, debit	label	Asset recognised for expected reimbursement, contingent liabilities in business combination	Disclosure: IFRS 3.B64 j, Disclosure: IFRS 3.B67 c
			documentation	The amount of assets that have been recognised for the expected reimbursement of contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Expected reimbursement, contingent liabilities in business combination; Business combinations [member]]
ifrs-full	AssetRecognisedForExpectedReimbursementOtherProvisions	X instant, debit	label	Asset recognised for expected reimbursement, other provisions	Disclosure: IAS 37.85 c
			documentation	The amount of assets that have been recognised for the expected reimbursement of other provisions. [Refer: Expected reimbursement, other provisions; Other provisions]
ifrs-full	Assets	X instant, debit	label	Assets	Disclosure: IAS 1.55, Disclosure: IFRS 13.93 a, Disclosure: IFRS 13.93 b, Disclosure: IFRS 13.93 e, Disclosure: IFRS 8.23, Disclosure: IFRS 8.28 c
			documentation	The amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits.
			totalLabel	Total assets
			periodStartLabel	Assets at beginning of period
			periodEndLabel	Assets at end of period
ifrs-full	AssetsAbstract		label	Assets [abstract]
ifrs-full	AssetsAndLiabilitiesAxis	axis	label	Assets and liabilities [axis]	Disclosure: IAS 1.125
			documentation	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-full	AssetsAndLiabilitiesClassifiedAsHeldForSaleAxis	axis	label	Assets and liabilities classified as held for sale [axis]	Disclosure: IFRS 5.38
			documentation	The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.
ifrs-full	AssetsAndLiabilitiesClassifiedAsHeldForSaleMember	member	label	Assets and liabilities classified as held for sale [member]	Disclosure: IFRS 5.38
			documentation	This member stands for assets and liabilities that are classified as held for sale. [Refer: Non-current assets held for sale [member]; Liabilities included in disposal groups classified as held for sale; Disposal groups classified as held for sale [member]]
ifrs-full	AssetsAndLiabilitiesMember	member [default]	label	Assets and liabilities [member]	Disclosure: IAS 1.125
			documentation	This member stands for assets and liabilities. It also represents the standard value for the ‘Assets and liabilities’ axis if no other member is used. [Refer: Assets; Liabilities]
ifrs-full	AssetsAndLiabilitiesNotClassifiedAsHeldForSaleMember	member [default]	label	Assets and liabilities not classified as held for sale [member]	Disclosure: IFRS 5.38
			documentation	This member stands for assets and liabilities that are not classified as held for sale. It also represents the standard value for the ‘Assets and liabilities classified as held for sale’ axis if no other member is used. [Refer: Non-current assets held for sale [member]; Liabilities included in disposal groups classified as held for sale; Disposal groups classified as held for sale [member]]
ifrs-full	AssetsAndRegulatoryDeferralAccountDebitBalances	X instant, debit	label	Assets and regulatory deferral account debit balances	Disclosure: IFRS 14.21
			documentation	The amount of assets and regulatory deferral account debit balances. [Refer: Assets; Regulatory deferral account debit balances]
ifrs-full	AssetsArisingFromExplorationForAndEvaluationOfMineralResources	X instant, debit	label	Assets arising from exploration for and evaluation of mineral resources	Disclosure: IFRS 6.24 b
			documentation	The amount of assets arising from the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource.
ifrs-full	AssetsArisingFromInsuranceContracts	X instant, debit	label	Assets arising from insurance contracts	Disclosure: Expiry date 2023-01-01 IFRS 4.37 b
			documentation	The amount of recognised assets arising from insurance contracts. [Refer: Types of insurance contracts [member]]
ifrs-full	AssetsForInsuranceAcquisitionCashFlows	X duration, debit	label	Assets for insurance acquisition cash flows	Disclosure: Effective 2023-01-01 IFRS 17.105 A, Disclosure: Effective 2023-01-01 IFRS 17.109 A
			documentation	The amount of insurance acquisition cash flows that are assets, recognised for insurance acquisition cash flows paid (or insurance acquisition cash flows for which a liability has been recognised applying another IFRS Standard) before the related group of insurance contracts is recognised. Insurance acquisition cash flows are cash flows arising from the costs of selling, underwriting and starting a group of insurance contracts (issued or expected to be issued) that are directly attributable to the portfolio of insurance contracts to which the group belongs. Such cash flows include cash flows that are not directly attributable to individual contracts or groups of insurance contracts within the portfolio. [Refer: Assets; Insurance contracts [member]]
			periodStartLabel	Assets for insurance acquisition cash flows at beginning of period
			periodEndLabel	Assets for insurance acquisition cash flows at end of period
ifrs-full	AssetsHeldAsCollateralPermittedToBeSoldOrRepledgedAtFairValue	X instant, debit	label	Collateral held permitted to be sold or repledged in absence of default by owner of collateral, at fair value	Disclosure: IFRS 7.15 a
			documentation	The fair value of collateral held that is permitted to be sold or repledged in the absence of default by the owner of the collateral. [Refer: At fair value [member]]
ifrs-full	AssetsHeldToHedgeLiabilitiesArisingFromFinancingActivitiesMember	member	label	Assets held to hedge liabilities arising from financing activities [member]	Example: IAS 7 – C Reconciliation of liabilities arising from financing activities, Example: IAS 7.44C
			documentation	This member stands for assets held to hedge liabilities arising from financing activities. [Refer: Assets; Liabilities arising from financing activities]
ifrs-full	AssetsLessCurrentLiabilities	X instant, debit	label	Assets less current liabilities	Common practice: IAS 1.55
			documentation	The amount of assets less the amount of current liabilities.
			netLabel	Assets less current liabilities
ifrs-full	AssetsLessCurrentLiabilitiesAbstract		label	Assets less current liabilities [abstract]
ifrs-full	AssetsLiabilitiesOfBenefitPlan	X instant, credit	label	Assets (liabilities) of benefit plan	Disclosure: IAS 26.35 a
			documentation	The amount of assets of a retirement benefit plan less liabilities other than the actuarial present value of promised retirement benefits.
			periodStartLabel	Net assets available for benefits at beginning of period
			periodEndLabel	Net assets available for benefits at end of period
ifrs-full	AssetsObtained	X instant, debit	label	Assets obtained by taking possession of collateral or calling on other credit enhancements	Disclosure: IFRS 7.38 a
			documentation	The amount of assets obtained by the entity taking possession of the collateral it holds as security or calling on other credit enhancements (for example, guarantees). [Refer: Guarantees [member]]
ifrs-full	AssetsOfBenefitPlan	X instant, debit	label	Assets of benefit plan	Disclosure: IAS 26.35 a (i)
			documentation	The amount of assets held by retirement benefit plans. [Refer: Defined benefit plans [member]]
ifrs-full	AssetsOtherThanCashOrCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013	X duration, debit	label	Assets other than cash or cash equivalents in subsidiary or businesses acquired or disposed	Disclosure: IAS 7.40 d
			documentation	The amount of assets, other than cash or cash equivalents, in subsidiaries or other businesses over which control is obtained or lost. [Refer: Subsidiaries [member]]
ifrs-full	AssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomers	X instant, debit	label	Assets recognised from costs to obtain or fulfil contracts with customers	Disclosure: IFRS 15.128 a
			documentation	The amount of assets recognised from the costs to obtain or fulfil contracts with customers. The costs to obtain a contract with a customer are the incremental costs of obtaining the contract that the entity would not have incurred if the contract had not been obtained. The costs to fulfil a contract with a customer are the costs that relate directly to a contract or to an anticipated contract that the entity can specifically identify.
ifrs-full	AssetsRecognisedInEntitysFinancialStatementsInRelationToStructuredEntities	X instant, debit	label	Assets recognised in entity’s financial statements in relation to structured entities	Disclosure: IFRS 12.29 a
			documentation	The amount of assets recognised in the entity’s financial statements relating to its interests in structured entities. [Refer: Assets; Unconsolidated structured entities [member]]
ifrs-full	AssetsSoldOrRepledgedAsCollateralAtFairValue	X instant, debit	label	Collateral sold or repledged in absence of default by owner of collateral, at fair value	Disclosure: IFRS 7.15 b
			documentation	The fair value of collateral sold or repledged that was permitted to be sold or repledged in the absence of default by the owner of the collateral. [Refer: At fair value [member]]
ifrs-full	AssetsThatEntityContinuesToRecognise	X instant, debit	label	Assets that entity continues to recognise	Disclosure: IFRS 7.42D e
			documentation	The amount of transferred financial assets that the entity continues to recognise in full. [Refer: Financial assets]
ifrs-full	AssetsThatEntityContinuesToRecogniseToExtentOfContinuingInvolvement	X instant, debit	label	Assets that entity continues to recognise to extent of continuing involvement	Disclosure: IFRS 7.42D f
			documentation	The amount of transferred financial assets that the entity continues to recognise to the extent of its continuing involvement. [Refer: Financial assets]
ifrs-full	AssetsToWhichSignificantRestrictionsApply	X instant, debit	label	Assets to which significant restrictions apply	Disclosure: IFRS 12.13 c
			documentation	The amount in the consolidated financial statements of the assets of the group to which significant restrictions (for example, statutory, contractual and regulatory restrictions) apply on the entity’s ability to access or use the assets.
ifrs-full	AssetsTransferredToStructuredEntitiesAtTimeOfTransfer	X duration, credit	label	Assets transferred to structured entities, at time of transfer	Disclosure: IFRS 12.27 c
			documentation	The amount, at the time of transfer, of all assets transferred to structured entities. [Refer: Unconsolidated structured entities [member]]
ifrs-full	AssetsUnderInsuranceContractsAndReinsuranceContractsIssued	X instant, debit	label	Assets under insurance contracts and reinsurance contracts issued	Example: Expiry date 2023-01-01 IAS 1.55, Example: Expiry date 2023-01-01 IFRS 4.37 b, Example: Expiry date 2023-01-01 IFRS 4.IG20 b
			documentation	The amount of assets under insurance contracts and reinsurance contracts issued. [Refer: Types of insurance contracts [member]]
ifrs-full	AssetsUnderReinsuranceCeded	X instant, debit	label	Assets under reinsurance ceded	Example: Expiry date 2023-01-01 IAS 1.55, Example: Expiry date 2023-01-01 IFRS 4.37 b, Example: Expiry date 2023-01-01 IFRS 4.IG20 c
			documentation	The amount of assets under reinsurance contracts in which the entity is the policyholder.
ifrs-full	AssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear	X instant, debit	label	Assets with significant risk of material adjustments within next financial year	Disclosure: IAS 1.125 b
			documentation	The amount of assets subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those assets within the next financial year.
ifrs-full	AssociatedLiabilitiesThatEntityContinuesToRecognise	X instant, credit	label	Associated liabilities that entity continues to recognise	Disclosure: IFRS 7.42D e
			documentation	The amount of liabilities associated with transferred financial assets that the entity continues to recognise in full. [Refer: Financial assets]
ifrs-full	AssociatedLiabilitiesThatEntityContinuesToRecogniseToExtentOfContinuingInvolvement	X instant, credit	label	Associated liabilities that entity continues to recognise to extent of continuing involvement	Disclosure: IFRS 7.42D f
			documentation	The amount of liabilities associated with transferred financial assets that the entity continues to recognise to the extent of its continuing involvement. [Refer: Financial assets]
ifrs-full	AssociatesMember	member	label	Associates [member]	Disclosure: IAS 24.19 d, Disclosure: IAS 27.16 b, Disclosure: IAS 27.17 b, Disclosure: IFRS 12.B4 d, Disclosure: Expiry date 2023-01-01 IFRS 4.39 J a, Disclosure: Effective on first application of IFRS 9 IFRS 4.39M a
			documentation	This member stands for the entities over which the investor has significant influence.
ifrs-full	AtCostMember	member	label	At cost [member]	Disclosure: IAS 40.32 A, Disclosure: IAS 41.50, Disclosure: IAS 41.55
			documentation	This member stands for measurement based on cost. Cost is the amount of cash or cash equivalents paid or the fair value of the other consideration given to acquire an asset at the time of its acquisition or construction, or, when applicable, the amount attributed to that asset when initially recognised in accordance with the specific requirements of other IFRSs.
ifrs-full	AtCostOrInAccordanceWithIFRS16WithinFairValueModelMember	member	label	At cost or in accordance with IFRS 16 within fair value model [member]	Disclosure: IAS 40.78
			documentation	This member stands for measurement based on cost or IFRS 16 when the fair value model is generally used by the entity to measure a class of assets. [Refer: At cost [member]]