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Document 32019R2100

Commission Delegated Regulation (EU) 2019/2100 of 30 September 2019 amending Delegated Regulation (EU) 2019/815 with regard to updates of the taxonomy to be used for the single electronic reporting format (Text with EEA relevance.)

C/2019/7066

OJ L 326, 16.12.2019, p. 1–1040 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

In force

ELI: http://data.europa.eu/eli/reg_del/2019/2100/oj

16.12.2019   

EN

Official Journal of the European Union

L 326/1


COMMISSION DELEGATED REGULATION (EU) 2019/2100

of 30 September 2019

amending Delegated Regulation (EU) 2019/815 with regard to updates of the taxonomy to be used 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 (‘IFRS’), adopted pursuant to Regulation (EC) No 1606/2002 of the European Parliament and of the Council (3), or in accordance with IFRS as issued by the International Accounting Standards Board (IASB) which are considered as equivalent to IFRS adopted pursuant to Regulation (EC) No 1606/2002 based on Commission Decision 2008/961/EC (4).

(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 or the amendment of existing IFRS, the analysis of disclosures commonly reported in practice, or improvements to the IFRS Taxonomy's general content or technology. Therefore, it is necessary to update the regulatory technical standards in order to reflect the relevant changes in the IFRS Taxonomy.

(3)

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

(4)

This Regulation is based on the draft regulatory technical standard submitted by the European Securities and Markets Authority to the Commission,

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 amended in accordance with Annex I to this Regulation;

(2)

Annex II is amended in accordance with Annex II to this Regulation;

(3)

Annex VI is amended in accordance with Annex III to this Regulation.

Article 2

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 to annual financial reports containing financial statements for financial years beginning on or after 1 January 2020.

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

Done at Brussels, 30 September 2019.

For the Commission

The President

Jean-Claude JUNCKER


(1)  OJ L 390, 31.12.2004, p. 38.

(2)  Commission Delegated Regulation (EU) 2019/815 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 143/1, 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 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).


ANNEX I

Annex I is amended as follows:

(1)

The definition of esef_cor is replaced by the following:

‘prefix applied in the Tables of Annex IV and VI for elements defined in the namespace “http://www.esma.europa.eu/taxonomy/2019-03-27/esef_cor”’;

(2)

the definition of esef_all is replaced by the following:

‘prefix applied in the Table of Annex VI for elements defined in the namespace “http://www.esma.europa.eu/taxonomy/2019-03-27/esef_all”’;

(3)

the definition of ifrs-full is replaced by the following:

‘prefix applied in the Tables of Annexes IV and VI for elements defined in the namespace “http://xbrl.ifrs.org/taxonomy/2019-03-27/ifrs-full”’.


ANNEX II

In Annex II, Table 2 is replaced by the following:

Label

Type

References to IFRSs

Name of reporting entity or other means of identification

text

IAS 1 51 a

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

text

IAS 1 51 a

Domicile of entity

text

IAS 1 138 a

Legal form of entity

text

IAS 1 138 a

Country of incorporation

text

IAS 1 138 a

Address of entity's registered office

text

IAS 1 138 a

Principal place of business

text

IAS 1 138 a

Description of nature of entity's operations and principal activities

text

IAS 1 138 b

Name of parent entity

text

IAS 1 138 c, IAS 24 13

Name of ultimate parent of group

text

IAS 1 138 c, IAS 24 13

Length of life of limited life entity

text

IAS 1 138 d

Statement of IFRS compliance [text block]

text block

IAS 1 16

Explanation of departure from IFRS

text

IAS 1 20 b, IAS 1 20 c

Explanation of financial effect of departure from IFRS

text

IAS 1 20 d

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

text block

IAS 1 25

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

text

IAS 1 25

Explanation of why entity not regarded as going concern

text

IAS 1 25

Description of reason for using longer or shorter reporting period

text

IAS 1 36 a

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

text

IAS 1 36 b

Disclosure of reclassifications or changes in presentation [text block]

text block

IAS 1 41

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

text

IAS 1 125, IFRIC 14 10

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

text block

IAS 1 125

Dividends recognised as distributions to owners per share

X.XX duration

IAS 1 107

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

X duration

IAS 1 137 a, IAS 10 13

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

X.XX duration

IAS 1 137 a

Disclosure of accounting judgements and estimates [text block]

text block

IAS 1 10 e

Disclosure of accrued expenses and other liabilities [text block]

text block

IAS 1 10 e

Disclosure of allowance for credit losses [text block]

text block

IAS 1 10 e

Disclosure of auditors' remuneration [text block]

text block

IAS 1 10 e

Disclosure of authorisation of financial statements [text block]

text block

IAS 1 10 e

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

text block

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

Disclosure of basis of consolidation [text block]

text block

IAS 1 10 e

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

text block

IAS 1 10 e

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

text block

IAS 41 Disclosure

Disclosure of borrowing costs [text block]

text block

IAS 23 Disclosure

Disclosure of borrowings [text block]

text block

IAS 1 10 e

Disclosure of business combinations [text block]

text block

IFRS 3 Disclosures

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

text block

IAS 1 10 e

Disclosure of cash and cash equivalents [text block]

text block

IAS 1 10 e

Disclosure of cash flow statement [text block]

text block

IAS 7 Presentation of a statement of cash flows

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

text block

IAS 8 Accounting policies

Disclosure of changes in accounting policies [text block]

text block

IAS 1 10 e

Disclosure of claims and benefits paid [text block]

text block

IAS 1 10 e

Disclosure of collateral [text block]

text block

IAS 1 10 e

Disclosure of commitments and contingent liabilities [text block]

text block

IAS 1 10 e

Disclosure of commitments [text block]

text block

IAS 1 10 e

Disclosure of separate financial statements [text block]

text block

IAS 27 Disclosure, IFRS 12 Objective

Disclosure of contingent liabilities [text block]

text block

IAS 37 86

Disclosure of cost of sales [text block]

text block

IAS 1 10 e

Disclosure of credit risk [text block]

text block

IAS 1 10 e, IFRS 7 Credit risk

Disclosure of debt instruments [text block]

text block

IAS 1 10 e

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

text block

IAS 1 10 e

Disclosure of deferred income [text block]

text block

IAS 1 10 e

Disclosure of deferred taxes [text block]

text block

IAS 1 10 e

Disclosure of deposits from banks [text block]

text block

IAS 1 10 e

Disclosure of deposits from customers [text block]

text block

IAS 1 10 e

Disclosure of depreciation and amortisation expense [text block]

text block

IAS 1 10 e

Disclosure of derivative financial instruments [text block]

text block

IAS 1 10 e

Disclosure of discontinued operations [text block]

text block

IAS 1 10 e

Disclosure of dividends [text block]

text block

IAS 1 10 e

Disclosure of earnings per share [text block]

text block

IAS 33 Disclosure

Disclosure of effect of changes in foreign exchange rates [text block]

text block

IAS 21 Disclosure

Disclosure of employee benefits [text block]

text block

IAS 19 Scope

Disclosure of entity's operating segments [text block]

text block

IFRS 8 Disclosure

Disclosure of events after reporting period [text block]

text block

IAS 10 Disclosure

Disclosure of expenses by nature [text block]

text block

IAS 1 10 e

Disclosure of expenses [text block]

text block

IAS 1 10 e

Disclosure of exploration and evaluation assets [text block]

text block

IFRS 6 Disclosure

Disclosure of fair value measurement [text block]

text block

IFRS 13 Disclosure

Disclosure of fair value of financial instruments [text block]

text block

IAS 1 10 e

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

text block

IAS 1 10 e

Disclosure of finance cost [text block]

text block

IAS 1 10 e

Disclosure of finance income (cost) [text block]

text block

IAS 1 10 e

Disclosure of finance income [text block]

text block

IAS 1 10 e

Disclosure of financial assets held for trading [text block]

text block

IAS 1 10 e

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

text block

IAS 1 10 e

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

text block

IAS 1 10 e

Disclosure of financial instruments [text block]

text block

IFRS 7 Scope

Disclosure of financial instruments held for trading [text block]

text block

IAS 1 10 e

Disclosure of financial liabilities held for trading [text block]

text block

IAS 1 10 e

Disclosure of financial risk management [text block]

text block

IAS 1 10 e

Disclosure of first-time adoption [text block]

text block

IFRS 1 Presentation and Disclosure

Disclosure of general and administrative expense [text block]

text block

IAS 1 10 e

Disclosure of general information about financial statements [text block]

text block

IAS 1 51

Disclosure of going concern [text block]

text block

IAS 1 10 e

Disclosure of goodwill [text block]

text block

IAS 1 10 e

Disclosure of government grants [text block]

text block

IAS 20 Disclosure

Disclosure of hyperinflationary reporting [text block]

text block

IAS 29 Disclosures

Disclosure of impairment of assets [text block]

text block

IAS 36 Disclosure

Disclosure of income tax [text block]

text block

IAS 12 Disclosure

Disclosure of information about employees [text block]

text block

IAS 1 10 e

Disclosure of information about key management personnel [text block]

text block

IAS 1 10 e

Disclosure of insurance contracts [text block]

text block

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

Disclosure of insurance premium revenue [text block]

text block

IAS 1 10 e

Disclosure of intangible assets and goodwill [text block]

text block

IAS 1 10 e

Disclosure of intangible assets [text block]

text block

IAS 38 Disclosure

Disclosure of interest expense [text block]

text block

IAS 1 10 e

Disclosure of interest income (expense) [text block]

text block

IAS 1 10 e

Disclosure of interest income [text block]

text block

IAS 1 10 e

Disclosure of interests in other entities [text block]

text block

IFRS 12 1

Disclosure of interim financial reporting [text block]

text block

IAS 34 Content of an interim financial report

Disclosure of inventories [text block]

text block

IAS 2 Disclosure

Disclosure of investment contracts liabilities [text block]

text block

IAS 1 10 e

Disclosure of investment property [text block]

text block

IAS 40 Disclosure

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

text block

IAS 1 10 e

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

text block

IAS 1 10 e

Disclosure of issued capital [text block]

text block

IAS 1 10 e

Disclosure of joint ventures [text block]

text block

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

Disclosure of lease prepayments [text block]

text block

IAS 1 10 e

Disclosure of leases [text block]

text block

IFRS 16 Presentation, IFRS 16 Disclosure

Disclosure of liquidity risk [text block]

text block

IAS 1 10 e

Disclosure of loans and advances to banks [text block]

text block

IAS 1 10 e

Disclosure of loans and advances to customers [text block]

text block

IAS 1 10 e

Disclosure of market risk [text block]

text block

IAS 1 10 e

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

text block

IAS 1 10 e

Disclosure of non-controlling interests [text block]

text block

IAS 1 10 e

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

text block

IFRS 5 Presentation and Disclosure

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

text block

IAS 1 10 e

Disclosure of notes and other explanatory information [text block]

text block

IAS 1 10 e

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

text block

IAS 1 134

Disclosure of other assets [text block]

text block

IAS 1 10 e

Disclosure of other current assets [text block]

text block

IAS 1 10 e

Disclosure of other current liabilities [text block]

text block

IAS 1 10 e

Disclosure of other liabilities [text block]

text block

IAS 1 10 e

Disclosure of other non-current assets [text block]

text block

IAS 1 10 e

Disclosure of other non-current liabilities [text block]

text block

IAS 1 10 e

Disclosure of other operating expense [text block]

text block

IAS 1 10 e

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

text block

IAS 1 10 e

Disclosure of other operating income [text block]

text block

IAS 1 10 e

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

text block

IAS 37 Disclosure

Disclosure of prepayments and other assets [text block]

text block

IAS 1 10 e

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

text block

IAS 1 10 e

Disclosure of property, plant and equipment [text block]

text block

IAS 16 Disclosure

Disclosure of provisions [text block]

text block

IAS 1 10 e

Disclosure of reclassification of financial instruments [text block]

text block

IAS 1 10 e

Disclosure of regulatory deferral accounts [text block]

text block

IFRS 14 Presentation, IFRS 14 Disclosure

Disclosure of reinsurance [text block]

text block

IAS 1 10 e

Disclosure of related party [text block]

text block

IAS 24 Disclosures

Disclosure of repurchase and reverse repurchase agreements [text block]

text block

IAS 1 10 e

Disclosure of research and development expense [text block]

text block

IAS 1 10 e

Disclosure of reserves within equity [text block]

text block

IAS 1 79 b

Disclosure of restricted cash and cash equivalents [text block]

text block

IAS 1 10 e

Disclosure of revenue [text block]

text block

IAS 1 10 e

Disclosure of revenue from contracts with customers [text block]

text block

IFRS 15 Presentation, IFRS 15 Disclosure

Disclosure of service concession arrangements [text block]

text block

SIC 29 Consensus

Disclosure of share-based payment arrangements [text block]

text block

IFRS 2 44

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

text block

IAS 1 79

Disclosure of associates [text block]

text block

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

Disclosure of subsidiaries [text block]

text block

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

Disclosure of subordinated liabilities [text block]

text block

IAS 1 10 e

Disclosure of significant accounting policies [text block]

text block

IAS 1 117

Disclosure of tax receivables and payables [text block]

text block

IAS 1 10 e

Disclosure of trade and other payables [text block]

text block

IAS 1 10 e

Disclosure of trade and other receivables [text block]

text block

IAS 1 10 e

Disclosure of trading income (expense) [text block]

text block

IAS 1 10 e

Disclosure of treasury shares [text block]

text block

IAS 1 10 e

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

text block

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

Description of accounting policy for biological assets [text block]

text block

IAS 1 117 b

Description of accounting policy for borrowing costs [text block]

text block

IAS 1 117 b

Description of accounting policy for borrowings [text block]

text block

IAS 1 117 b

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

text block

IAS 1 117 b

Description of accounting policy for business combinations [text block]

text block

IAS 1 117 b

Description of accounting policy for cash flows [text block]

text block

IAS 1 117 b

Description of accounting policy for collateral [text block]

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

Description of accounting policy for depreciation expense [text block]

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

Description of accounting policy for discontinued operations [text block]

text block

IAS 1 117 b

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

text block

IAS 1 117 b

Description of accounting policy for dividends [text block]

text block

IAS 1 117 b

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

text block

IAS 1 117 b

Description of accounting policy for emission rights [text block]

text block

IAS 1 117 b

Description of accounting policy for employee benefits [text block]

text block

IAS 1 117 b

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

text block

IAS 1 117 b

Description of accounting policy for exceptional items [text block]

text block

IAS 1 117 b

Description of accounting policy for expenses [text block]

text block

IAS 1 117 b

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

text block

IFRS 6 24 a

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

Description of accounting policy for finance costs [text block]

text block

IAS 1 117 b

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

text block

IAS 1 117 b

Description of accounting policy for financial assets [text block]

text block

IAS 1 117 b

Description of accounting policy for financial guarantees [text block]

text block

IAS 1 117 b

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

text block

IAS 1 117 b

Description of accounting policy for financial instruments [text block]

text block

IAS 1 117 b

Description of accounting policy for financial liabilities [text block]

text block

IAS 1 117 b

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

text block

IAS 1 117 b

Description of accounting policy for franchise fees [text block]

text block

IAS 1 117 b

Description of accounting policy for functional currency [text block]

text block

IAS 1 117 b

Description of accounting policy for goodwill [text block]

text block

IAS 1 117 b

Description of accounting policy for government grants [text block]

text block

IAS 20 39 a

Description of accounting policy for hedging [text block]

text block

IAS 1 117 b

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

text block

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

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

Description of accounting policy for income tax [text block]

text block

IAS 1 117 b

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

text block

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

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

Description of accounting policy for investment property [text block]

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

Description of accounting policy for issued capital [text block]

text block

IAS 1 117 b

Description of accounting policy for leases [text block]

text block

IAS 1 117 b

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

text block

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

Description of accounting policy for measuring inventories [text block]

text block

IAS 2 36 a

Description of accounting policy for mining assets [text block]

text block

IAS 1 117 b

Description of accounting policy for mining rights [text block]

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

Description of accounting policy for programming assets [text block]

text block

IAS 1 117 b

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

text block

IAS 1 117 b

Description of accounting policy for provisions [text block]

text block

IAS 1 117 b

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

text block

IAS 1 117 b

Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block]

text block

IFRS 7 28 a

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

Description of accounting policy for reinsurance [text block]

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

Description of accounting policy for segment reporting [text block]

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

Description of accounting policy for stripping costs [text block]

text block

IAS 1 117 b

Description of accounting policy for subsidiaries [text block]

text block

IAS 1 117 b

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

text block

IAS 1 117 b

Description of accounting policy for termination benefits [text block]

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

Description of accounting policy for treasury shares [text block]

text block

IAS 1 117 b

Description of accounting policy for warrants [text block]

text block

IAS 1 117 b

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

text block

IAS 7 46

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

text block

IAS 1 117 b

Disclosure of significant accounting policies [text block]

text block

IAS 1 117


ANNEX III

In Annex VI, the table is replaced by the following:

Prefix

Element name/role URI

Element type and attributes

Label

Documentation label

References

ifrs-full

AbnormallyLargeChangesInAssetPricesOrForeignExchangeRatesMember

member

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

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

example: IAS 10 22 g

ifrs-full

AccountingEstimatesAxis

axis

Accounting estimates [axis]

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

disclosure: IAS 8 39

ifrs-full

AccountingEstimatesMember

member

Accounting estimates [member]

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.

disclosure: IAS 8 39

ifrs-full

AccountingProfit

X duration, credit

Accounting profit

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

disclosure: IAS 12 81 c ii, disclosure: IAS 12 81 c i

ifrs-full

Accruals

X instant, credit

Accruals

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.

common practice: IAS 1 78

ifrs-full

AccrualsAndDeferredIncome

X instant, credit

Accruals and deferred income

The amount of accruals and deferred income. [Refer: Accruals; Deferred income]

common practice: IAS 1 78

ifrs-full

AccrualsAndDeferredIncomeAbstract

 

Accruals and deferred income [abstract]

 

 

ifrs-full

AccrualsAndDeferredIncomeClassifiedAsCurrent

X instant, credit

Accruals and deferred income classified as current

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

common practice: IAS 1 78

ifrs-full

AccrualsAndDeferredIncomeClassifiedAsCurrentAbstract

 

Accruals and deferred income classified as current [abstract]

 

 

ifrs-full

AccrualsAndDeferredIncomeClassifiedAsNoncurrent

X instant, credit

Accruals and deferred income classified as non-current

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

common practice: IAS 1 78

ifrs-full

AccrualsAndDeferredIncomeClassifiedAsNoncurrentAbstract

 

Accruals and deferred income classified as non-current [abstract]

 

 

ifrs-full

AccrualsClassifiedAsCurrent

X instant, credit

Accruals classified as current

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

common practice: IAS 1 78

ifrs-full

AccrualsClassifiedAsNoncurrent

X instant, credit

Accruals classified as non-current

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

common practice: IAS 1 78

ifrs-full

AccruedIncome

X instant, debit

Accrued income

The amount of asset representing income that has been earned but is not yet received.

common practice: IAS 1 112 c

ifrs-full

AccumulatedChangesInFairValueOfFinancialAssetsAttributableToChangesInCreditRiskOfFinancialAssets

X instant, debit

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

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]

disclosure: IFRS 7 9 c

ifrs-full

AccumulatedChangesInFairValueOfFinancialAssetsRelatedCreditDerivativesOrSimilarInstruments

X instant

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

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]

disclosure: IFRS 7 9 d

ifrs-full

AccumulatedChangesInFairValueOfFinancialLiabilityAttributableToChangesInCreditRiskOfLiability

X instant, credit

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

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]

disclosure: IFRS 7 10 a, disclosure: IFRS 7 10A a

ifrs-full

AccumulatedChangesInFairValueOfLoanOrReceivableAttributableToChangesInCreditRiskOfFinancialAssets

X instant, debit

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

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]]

disclosure: IFRS 7 9 c - Expiry date 2021-01-01

ifrs-full

AccumulatedChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstruments

X instant

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

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]

disclosure: IFRS 7 9 d - Expiry date 2021-01-01

ifrs-full

AccumulatedDepreciationAmortisationAndImpairmentMember

member

Accumulated depreciation, amortisation and impairment [member]

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

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

ifrs-full

AccumulatedDepreciationAndAmortisationMember

member

Accumulated depreciation and amortisation [member]

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

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

ifrs-full

AccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountAssets

X instant, debit

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

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]]

disclosure: IFRS 7 24B a ii

ifrs-full

AccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountLiabilities

X instant, credit

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

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]]

disclosure: IFRS 7 24B a ii

ifrs-full

AccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesAssets

X instant, debit

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

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]]

disclosure: IFRS 7 24B a v

ifrs-full

AccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesLiabilities

X instant, credit

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

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]]

disclosure: IFRS 7 24B a v

ifrs-full

AccumulatedImpairmentMember

member

Accumulated impairment [member]

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

common practice: IAS 16 73 d, common practice: IAS 38 118 c, common practice: IAS 40 79 c, common practice: IAS 41 54 f, disclosure: IFRS 3 B67 d, disclosure: IFRS 7 35H, example: IFRS 7 35N, example: IFRS 7 IG29 b - Expiry date 2021-01-01, example: IFRS 7 37 b - Expiry date 2021-01-01

ifrs-full

AccumulatedOtherComprehensiveIncome

X instant, credit

Accumulated other comprehensive income

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]

common practice: IAS 1 55

ifrs-full

AccumulatedOtherComprehensiveIncomeMember

member

Accumulated other comprehensive income [member]

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

common practice: IAS 1 108

ifrs-full

AcquisitionAndAdministrationExpenseRelatedToInsuranceContracts

X duration, debit

Acquisition and administration expense related to insurance contracts

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

common practice: IAS 1 85

ifrs-full

AcquisitiondateFairValueOfEquityInterestInAcquireeHeldByAcquirerImmediatelyBeforeAcquisitionDate

X instant, credit

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

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]]

disclosure: IFRS 3 B64 p i

ifrs-full

AcquisitiondateFairValueOfTotalConsiderationTransferred

X instant, credit

Consideration transferred, acquisition-date fair value

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

disclosure: IFRS 3 B64 f

ifrs-full

AcquisitiondateFairValueOfTotalConsiderationTransferredAbstract

 

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

 

 

ifrs-full

AcquisitionrelatedCostsForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

X duration, debit

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

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]]

disclosure: IFRS 3 B64 m

ifrs-full

AcquisitionrelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

X duration, debit

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

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]]

disclosure: IFRS 3 B64 m

ifrs-full

AcquisitionsThroughBusinessCombinationsBiologicalAssets

X duration, debit

Acquisitions through business combinations, biological assets

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

disclosure: IAS 41 50 e

ifrs-full

AcquisitionsThroughBusinessCombinationsDeferredAcquisitionCostsArisingFromInsuranceContracts

X duration, debit

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

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]

common practice: IFRS 4 37 e - Expiry date 2021-01-01

ifrs-full

AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill

X duration, debit

Acquisitions through business combinations, intangible assets and goodwill

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

common practice: IAS 38 118 e i

ifrs-full

AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill

X duration, debit

Acquisitions through business combinations, intangible assets other than goodwill

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

disclosure: IAS 38 118 e i

ifrs-full

AcquisitionsThroughBusinessCombinationsInvestmentProperty

X duration, debit

Acquisitions through business combinations, investment property

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

disclosure: IAS 40 76 b, disclosure: IAS 40 79 d ii

ifrs-full

AcquisitionsThroughBusinessCombinationsLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued

X duration, credit

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

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]

common practice: IFRS 4 37 e - Expiry date 2021-01-01

ifrs-full

AcquisitionsThroughBusinessCombinationsOtherProvisions

X duration, credit

Acquisitions through business combinations, other provisions

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

common practice: IAS 37 84

ifrs-full

AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment

X duration, debit

Acquisitions through business combinations, property, plant and equipment

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

disclosure: IAS 16 73 e iii

ifrs-full

AcquisitionsThroughBusinessCombinationsReinsuranceAssets

X duration, debit

Acquisitions through business combinations, reinsurance assets

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

common practice: IFRS 4 37 e - Expiry date 2021-01-01

ifrs-full

ActualClaimsThatAriseFromContractsWithinScopeOfIFRS17

X instant, debit

Actual claims that arise from contracts within scope of IFRS 17

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

disclosure: IFRS 17 130 - Effective 2021-01-01

ifrs-full

ActuarialAssumptionOfDiscountRates

X.XX instant

Actuarial assumption of discount rates

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]]

common practice: IAS 19 144

ifrs-full

ActuarialAssumptionOfDiscountRatesMember

member

Actuarial assumption of discount rates [member]

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

common practice: IAS 19 145

ifrs-full

ActuarialAssumptionOfExpectedRatesOfInflation

X.XX instant

Actuarial assumption of expected rates of inflation

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]]

common practice: IAS 19 144

ifrs-full

ActuarialAssumptionOfExpectedRatesOfInflationMember

member

Actuarial assumption of expected rates of inflation [member]

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

common practice: IAS 19 145

ifrs-full

ActuarialAssumptionOfExpectedRatesOfPensionIncreases

X.XX instant

Actuarial assumption of expected rates of pension increases

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]]

common practice: IAS 19 144

ifrs-full

ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember

member

Actuarial assumption of expected rates of pension increases [member]

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

common practice: IAS 19 145

ifrs-full

ActuarialAssumptionOfExpectedRatesOfSalaryIncreases

X.XX instant

Actuarial assumption of expected rates of salary increases

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]]

common practice: IAS 19 144

ifrs-full

ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember

member

Actuarial assumption of expected rates of salary increases [member]

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

common practice: IAS 19 145

ifrs-full

ActuarialAssumptionOfLifeExpectancyAfterRetirement2019

DUR

Actuarial assumption of life expectancy after retirement

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]]

common practice: IAS 19 144

ifrs-full

ActuarialAssumptionOfLifeExpectancyAfterRetirementMember

member

Actuarial assumption of life expectancy after retirement [member]

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

common practice: IAS 19 145

ifrs-full

ActuarialAssumptionOfMedicalCostTrendRates

X.XX instant

Actuarial assumption of medical cost trend rates

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]]

common practice: IAS 19 144

ifrs-full

ActuarialAssumptionOfMedicalCostTrendRatesMember

member

Actuarial assumption of medical cost trend rates [member]

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

common practice: IAS 19 145

ifrs-full

ActuarialAssumptionOfMortalityRates

X.XX instant

Actuarial assumption of mortality rates

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]]

common practice: IAS 19 144

ifrs-full

ActuarialAssumptionOfMortalityRatesMember

member

Actuarial assumption of mortality rates [member]

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

common practice: IAS 19 145

ifrs-full

ActuarialAssumptionOfRetirementAge2019

DUR

Actuarial assumption of retirement age

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]]

common practice: IAS 19 144

ifrs-full

ActuarialAssumptionOfRetirementAgeMember

member

Actuarial assumption of retirement age [member]

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

common practice: IAS 19 145

ifrs-full

ActuarialAssumptionsAxis

axis

Actuarial assumptions [axis]

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

disclosure: IAS 19 145

ifrs-full

ActuarialAssumptionsMember

member

Actuarial assumptions [member]

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.

disclosure: IAS 19 145

ifrs-full

ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetDefinedBenefitLiabilityAsset

X duration, debit

Actuarial gains (losses) arising from changes in demographic assumptions, net defined benefit liability (asset)

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)]

disclosure: IAS 19 141 c ii

ifrs-full

ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset

X duration, debit

Actuarial gains (losses) arising from changes in financial assumptions, net defined benefit liability (asset)

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)]

disclosure: IAS 19 141 c iii

ifrs-full

ActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset

X duration, debit

Actuarial gains (losses) arising from experience adjustments, net defined benefit liability (asset)

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)]

common practice: IAS 19 141 c

ifrs-full

ActuarialPresentValueOfPromisedRetirementBenefits

X instant, credit

Actuarial present value of promised retirement benefits

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

disclosure: IAS 26 35 d

ifrs-full

AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets

X duration

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

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]

common practice: IFRS 7 16 - Expiry date 2021-01-01

ifrs-full

AdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract

 

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

 

 

ifrs-full

AdditionalDisclosuresRelatedToRegulatoryDeferralAccountsAbstract

 

Additional disclosures related to regulatory deferral accounts [abstract]

 

 

ifrs-full

AdditionalInformationAboutEntityExposureToRisk

text

Additional information about entity exposure to risk

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

disclosure: IFRS 7 35

ifrs-full

AdditionalInformationAboutInsuranceContractsExplanatory

text block

Additional information about insurance contracts [text block]

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

disclosure: IFRS 17 94 - Effective 2021-01-01

ifrs-full

AdditionalInformationAboutNatureAndFinancialEffectOfBusinessCombination

text

Additional information about nature and financial effect of business combination

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

disclosure: IFRS 3 63

ifrs-full

AdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatory

text block

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

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

disclosure: IFRS 12 B25

ifrs-full

AdditionalInformationAboutSharebasedPaymentArrangements

text block

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

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

disclosure: IFRS 2 52

ifrs-full

AdditionalInformationAbstract

 

Additional information [abstract]

 

 

ifrs-full

AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination

X duration, credit

Additional liabilities, contingent liabilities recognised in business combination

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

disclosure: IFRS 3 B67 c

ifrs-full

AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationAbstract

 

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

 

 

ifrs-full

AdditionalPaidinCapital

X instant, credit

Additional paid-in capital

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.

common practice: IAS 1 55

ifrs-full

AdditionalPaidinCapitalMember

member

Additional paid-in capital [member]

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.

common practice: IAS 1 108

ifrs-full

AdditionalProvisionsOtherProvisions

X duration, credit

Additional provisions, other provisions

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

disclosure: IAS 37 84 b

ifrs-full

AdditionalProvisionsOtherProvisionsAbstract

 

Additional provisions, other provisions [abstract]

 

 

ifrs-full

AdditionalRecognitionGoodwill

X duration, debit

Additional recognition, goodwill

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]]

disclosure: IFRS 3 B67 d ii

ifrs-full

AdditionsFromAcquisitionsInvestmentProperty

X duration, debit

Additions from acquisitions, investment property

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

disclosure: IAS 40 76 a, disclosure: IAS 40 79 d i

ifrs-full

AdditionsFromPurchasesBiologicalAssets

X duration, debit

Additions from purchases, biological assets

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

disclosure: IAS 41 50 b

ifrs-full

AdditionsFromSubsequentExpenditureRecognisedAsAssetBiologicalAssets

X duration, debit

Additions from subsequent expenditure recognised as asset, biological assets

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

common practice: IAS 41 50

ifrs-full

AdditionsFromSubsequentExpenditureRecognisedAsAssetInvestmentProperty

X duration, debit

Additions from subsequent expenditure recognised as asset, investment property

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

disclosure: IAS 40 76 a, disclosure: IAS 40 79 d i

ifrs-full

AdditionsInvestmentPropertyAbstract

 

Additions, investment property [abstract]

 

 

ifrs-full

AdditionsLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued

X duration, credit

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

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]]

example: IFRS 4 IG37 b - Expiry date 2021-01-01, example: IFRS 4 37 e - Expiry date 2021-01-01

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets

X duration, debit

Additions other than through business combinations, biological assets

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

common practice: IAS 41 50

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsBiologicalAssetsAbstract

 

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

 

 

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill

X duration, debit

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

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]

disclosure: IAS 38 118 e i

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty

X duration, debit

Additions other than through business combinations, investment property

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

disclosure: IAS 40 76 a, disclosure: IAS 40 79 d i

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment

X duration, debit

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

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

disclosure: IAS 16 73 e i

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsReinsuranceAssets

X duration, debit

Additions other than through business combinations, reinsurance assets

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

common practice: IFRS 4 37 e - Expiry date 2021-01-01

ifrs-full

AdditionsToNoncurrentAssets

X duration, debit

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

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]]

disclosure: IFRS 8 24 b, disclosure: IFRS 8 28 e

ifrs-full

AdditionsToRightofuseAssets

X duration, debit

Additions to right-of-use assets

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

disclosure: IFRS 16 53 h

ifrs-full

AddressOfRegisteredOfficeOfEntity

text

Address of entity's registered office

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

disclosure: IAS 1 138 a

ifrs-full

AddressWhereConsolidatedFinancialStatementsAreObtainable

text

Address where consolidated financial statements are obtainable

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]]

disclosure: IAS 27 16 a

ifrs-full

AdjustedWeightedAverageShares

shares

Adjusted weighted average number of ordinary shares outstanding

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]]

disclosure: IAS 33 70 b

ifrs-full

AdjustmentsForAmortisationExpense

X duration, debit

Adjustments for amortisation expense

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

common practice: IAS 7 20

ifrs-full

AdjustmentsForAmountsTransferredToInitialCarryingAmountOfHedgedItems

X duration, debit

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

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]]

disclosure: IFRS 7 23 e - Expiry date 2021-01-01

ifrs-full

AdjustmentsForCurrentTaxOfPriorPeriod

X duration, debit

Adjustments for current tax of prior periods

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

example: IAS 12 80 b

ifrs-full

AdjustmentsForDecreaseIncreaseInBiologicalAssets

X duration, debit

Adjustments for decrease (increase) in biological assets

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)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForDecreaseIncreaseInDerivativeFinancialAssets

X duration, debit

Adjustments for decrease (increase) in derivative financial assets

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)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForDecreaseIncreaseInFinancialAssetsHeldForTrading

X duration, debit

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

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)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForDecreaseIncreaseInInventories

X duration, debit

Adjustments for decrease (increase) in inventories

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

common practice: IAS 7 20 a

ifrs-full

AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToBanks

X duration, debit

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

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)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToCustomers

X duration, debit

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

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)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForDecreaseIncreaseInOtherAssets

X duration, debit

Adjustments for decrease (increase) in other assets

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)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForDecreaseIncreaseInOtherCurrentAssets

X duration, debit

Adjustments for decrease (increase) in other current assets

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)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables

X duration, debit

Adjustments for decrease (increase) in other operating receivables

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

common practice: IAS 7 20 a

ifrs-full

AdjustmentsForDecreaseIncreaseInReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowed

X duration, debit

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

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)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForDecreaseIncreaseInTradeAccountReceivable

X duration, debit

Adjustments for decrease (increase) in trade accounts receivable

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

common practice: IAS 7 20 a

ifrs-full

AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables

X duration, debit

Adjustments for decrease (increase) in trade and other receivables

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)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForDeferredTaxExpense

X duration, debit

Adjustments for deferred tax expense

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)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForDeferredTaxOfPriorPeriods

X duration, debit

Adjustments for deferred tax of prior periods

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

common practice: IAS 12 80

ifrs-full

AdjustmentsForDepreciationAndAmortisationExpense

X duration, debit

Adjustments for depreciation and amortisation expense

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)]

common practice: IAS 7 20 b

ifrs-full

AdjustmentsForDepreciationAndAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss

X duration, debit

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

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)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForDepreciationExpense

X duration, debit

Adjustments for depreciation expense

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

common practice: IAS 7 20

ifrs-full

AdjustmentsForDividendIncome

X duration, credit

Adjustments for dividend income

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

common practice: IAS 7 20

ifrs-full

AdjustmentsForFairValueGainsLosses

X duration, debit

Adjustments for fair value losses (gains)

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

common practice: IAS 7 20 b

ifrs-full

AdjustmentsForFinanceCosts

X duration, debit

Adjustments for finance costs

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

common practice: IAS 7 20 c

ifrs-full

AdjustmentsForFinanceIncome

X duration, credit

Adjustments for finance income

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

common practice: IAS 7 20

ifrs-full

AdjustmentsForFinanceIncomeCost

X duration, credit

Adjustments for finance income (cost)

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)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForGainLossOnDisposalOfInvestmentsInSubsidiariesJointVenturesAndAssociates

X duration, credit

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

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; Profit (loss)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipment

X duration, credit

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

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]

common practice: IAS 7 20

ifrs-full

AdjustmentsForGainsLossesOnChangeInFairValueLessCostsToSellBiologicalAssets

X duration, credit

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

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)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives

X duration, credit

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

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)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForGainsLossesOnFairValueAdjustmentInvestmentProperty

X duration, credit

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

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)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForImpairmentLossRecognisedInProfitOrLossGoodwill

X duration, debit

Adjustments for impairment loss recognised in profit or loss, goodwill

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]

common practice: IAS 7 20

ifrs-full

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss

X duration, debit

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

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]

common practice: IAS 7 20 b

ifrs-full

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossExplorationAndEvaluationAssets

X duration, debit

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

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]

common practice: IAS 7 20

ifrs-full

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossInventories

X duration, debit

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

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]

common practice: IAS 7 20

ifrs-full

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances

X duration, debit

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

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]

common practice: IAS 7 20

ifrs-full

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment

X duration, debit

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

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]

common practice: IAS 7 20

ifrs-full

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeAndOtherReceivables

X duration, debit

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

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]

common practice: IAS 7 20

ifrs-full

AdjustmentsForIncomeTaxExpense

X duration, debit

Adjustments for income tax expense

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

disclosure: IAS 7 35

ifrs-full

AdjustmentsForIncreaseDecreaseInDeferredIncome

X duration, debit

Adjustments for increase (decrease) in deferred income

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

common practice: IAS 7 20

ifrs-full

AdjustmentsForIncreaseDecreaseInDepositsFromBanks

X duration, debit

Adjustments for increase (decrease) in deposits from banks

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)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForIncreaseDecreaseInDepositsFromCustomers

X duration, debit

Adjustments for increase (decrease) in deposits from customers

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)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForIncreaseDecreaseInDerivativeFinancialLiabilities

X duration, debit

Adjustments for increase (decrease) in derivative financial liabilities

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)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities

X duration, debit

Adjustments for increase (decrease) in employee benefit liabilities

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

common practice: IAS 7 20

ifrs-full

AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesHeldForTrading

X duration, debit

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

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)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForIncreaseDecreaseInInsuranceReinsuranceAndInvestmentContractLiabilities

X duration, debit

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

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)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForIncreaseDecreaseInOtherCurrentLiabilities

X duration, debit

Adjustments for increase (decrease) in other current liabilities

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)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForIncreaseDecreaseInOtherLiabilities

X duration, debit

Adjustments for increase (decrease) in other liabilities

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)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForIncreaseDecreaseInOtherOperatingPayables

X duration, debit

Adjustments for increase (decrease) in other operating payables

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

common practice: IAS 7 20 a

ifrs-full

AdjustmentsForIncreaseDecreaseInRepurchaseAgreementsAndCashCollateralOnSecuritiesLent

X duration, debit

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

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)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForIncreaseDecreaseInTradeAccountPayable

X duration, debit

Adjustments for increase (decrease) in trade accounts payable

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

common practice: IAS 7 20 a

ifrs-full

AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables

X duration, debit

Adjustments for increase (decrease) in trade and other payables

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)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForIncreaseInOtherProvisionsArisingFromPassageOfTime

X duration, debit

Adjustments for increase in other provisions arising from passage of time

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]]

common practice: IAS 7 20

ifrs-full

AdjustmentsForInterestExpense

X duration, debit

Adjustments for interest expense

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

common practice: IAS 7 20

ifrs-full

AdjustmentsForInterestIncome

X duration, credit

Adjustments for interest income

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

common practice: IAS 7 20

ifrs-full

AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets

X duration, debit

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

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)]

common practice: IAS 7 14

ifrs-full

AdjustmentsForProvisions

X duration, debit

Adjustments for provisions

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

common practice: IAS 7 20 b

ifrs-full

AdjustmentsForReconcileProfitLoss

X duration, debit

Adjustments to reconcile profit (loss)

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

disclosure: IAS 7 20

ifrs-full

AdjustmentsForReconcileProfitLossAbstract

 

Adjustments to reconcile profit (loss) [abstract]

 

 

ifrs-full

AdjustmentsForSharebasedPayments

X duration, debit

Adjustments for share-based payments

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

common practice: IAS 7 20 b

ifrs-full

AdjustmentsForUndistributedProfitsOfAssociates

X duration, credit

Adjustments for undistributed profits of associates

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

common practice: IAS 7 20 b

ifrs-full

AdjustmentsForUndistributedProfitsOfInvestmentsAccountedForUsingEquityMethod

X duration, credit

Adjustments for undistributed profits of investments accounted for using equity method

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)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForUnrealisedForeignExchangeLossesGains

X duration, debit

Adjustments for unrealised foreign exchange losses (gains)

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

common practice: IAS 7 20 b

ifrs-full

AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital

X duration, debit

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

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

common practice: IAS 7 20

ifrs-full

AdjustmentToCarryingAmountsReportedUnderPreviousGAAP

X instant, debit

Aggregate adjustment to carrying amounts of investments reported under previous GAAP

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; IFRSs [member]]

disclosure: IFRS 1 31 c

ifrs-full

AdjustmentToMidmarketConsensusPriceMeasurementInputMember

member

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

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

example: IFRS 13 B36 c

ifrs-full

AdjustmentToProfitLossForPreferenceShareDividends

X duration, debit

Adjustment to profit (loss) for preference share dividends

Adjustment to profit (loss) for preference share dividends to calculate profit (loss) attributable to ordinary equity holders of the parent entity. [Refer: Preference shares [member]; Profit (loss)]

example: IAS 33 Example 12 Calculation and presentation of basic and diluted earnings per share (comprehensive Example), example: IAS 33 70 a

ifrs-full

AdministrativeExpense

X duration, debit

Administrative expenses

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

example: IAS 1 103, disclosure: IAS 1 99, disclosure: IAS 26 35 b vi

ifrs-full

Advances

X instant, credit

Advances received

The amount of payments received for goods or services to be provided in the future.

common practice: IAS 1 55

ifrs-full

AdvertisingExpense

X duration, debit

Advertising expense

The amount of expense arising from advertising.

common practice: IAS 1 112 c

ifrs-full

AggregateAdjustmentToCarryingValueReportedUnderPreviousGAAPMember

member

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

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

disclosure: IFRS 1 30 b

ifrs-full

AggregateContinuingAndDiscontinuedOperationsMember

member

Aggregate continuing and discontinued operations [member]

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

disclosure: IFRS 5 Presentation and Disclosure

ifrs-full

AggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised

X instant

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

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]]

disclosure: IFRS 7 28 b

ifrs-full

AggregatedIndividuallyImmaterialAssociatesMember

member

Aggregated individually immaterial associates [member]

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

disclosure: IFRS 12 21 c ii, disclosure: IFRS 4 39M b - Effective on first application of IFRS 9, disclosure: IFRS 4 39J b - Expiry date 2021-01-01

ifrs-full

AggregatedIndividuallyImmaterialBusinessCombinationsMember

member

Aggregated individually immaterial business combinations [member]

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

disclosure: IFRS 3 B65

ifrs-full

AggregatedIndividuallyImmaterialJointVenturesMember

member

Aggregated individually immaterial joint ventures [member]

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

disclosure: IFRS 12 21 c i, disclosure: IFRS 4 39M b - Effective on first application of IFRS 9, disclosure: IFRS 4 39J b - Expiry date 2021-01-01

ifrs-full

AggregatedMeasurementMember

member

Aggregated measurement [member]

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

disclosure: IAS 40 32A, disclosure: IAS 41 50, disclosure: IFRS 13 93 a

ifrs-full

AggregatedTimeBandsMember

member

Aggregated time bands [member]

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

disclosure: IAS 1 61, disclosure: IFRS 15 120 b i, disclosure: IFRS 16 97, disclosure: IFRS 16 94, disclosure: IFRS 17 109 - Effective 2021-01-01, disclosure: IFRS 17 120 - Effective 2021-01-01, disclosure: IFRS 17 132 b - Effective 2021-01-01, example: IFRS 7 B11, example: IFRS 7 B35, disclosure: IFRS 7 23B a

ifrs-full

AggregateNotSignificantIndividualAssetsOrCashgeneratingUnitsMember

member

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

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]

disclosure: IAS 36 135

ifrs-full

AggregateOfFairValuesMember

member

Aggregate of fair values [member]

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.

disclosure: IFRS 1 30 a

ifrs-full

AgriculturalProduceByGroupAxis

axis

Agricultural produce by group [axis]

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

common practice: IAS 41 46 b ii

ifrs-full

AgriculturalProduceGroupMember

member

Agricultural produce, group [member]

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]

common practice: IAS 41 46 b ii

ifrs-full

Aircraft

X instant, debit

Aircraft

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

example: IAS 16 37 e

ifrs-full

AircraftMember

member

Aircraft [member]

This member stands for a class of property, plant and equipment representing aircraft used in entity's operations. [Refer: Property, plant and equipment]

example: IAS 16 37 e

ifrs-full

AirportLandingRightsMember

member

Airport landing rights [member]

This member stands for airport landing rights.

common practice: IAS 38 119

ifrs-full

AllLevelsOfFairValueHierarchyMember

member

All levels of fair value hierarchy [member]

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.

disclosure: IAS 19 142, disclosure: IFRS 13 93 b

ifrs-full

AllOtherSegmentsMember

member

All other segments [member]

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

disclosure: IFRS 15 115, disclosure: IFRS 8 16

ifrs-full

AllowanceAccountForCreditLossesOfFinancialAssets

X instant, credit

Allowance account for credit losses of financial assets

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

disclosure: IFRS 7 16 - Expiry date 2021-01-01

ifrs-full

AllowanceForCreditLossesMember

member

Allowance for credit losses [member]

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

common practice: IAS 12 81 g

ifrs-full

AllYearsOfInsuranceClaimMember

member

All years of insurance claim [member]

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.

disclosure: IFRS 17 130 - Effective 2021-01-01

ifrs-full

AmortisationAssetsRecognisedFromCostsIncurredToObtainOrFulfilContractsWithCustomers

X duration, debit

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

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]

disclosure: IFRS 15 128 b

ifrs-full

AmortisationDeferredAcquisitionCostsArisingFromInsuranceContracts

X duration, credit

Amortisation, deferred acquisition costs arising from insurance contracts

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]]

example: IFRS 4 IG39 c - Expiry date 2021-01-01, example: IFRS 4 37 e - Expiry date 2021-01-01

ifrs-full

AmortisationExpense

X duration, debit

Amortisation expense

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

common practice: IAS 1 112 c

ifrs-full

AmortisationIntangibleAssetsOtherThanGoodwill

X duration

Amortisation, intangible assets other than goodwill

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

disclosure: IAS 38 118 e vi

ifrs-full

AmortisationMethodIntangibleAssetsOtherThanGoodwill

text

Amortisation method, intangible assets other than goodwill

The amortisation method used for intangible assets other than goodwill with finite useful lives. [Refer: Intangible assets other than goodwill; Depreciation and amortisation expense]

disclosure: IAS 38 118 b

ifrs-full

AmortisationOfGainsAndLossesArisingOnBuyingReinsurance

X duration, debit

Amortisation of losses (gains) arising on buying reinsurance

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]

disclosure: IFRS 4 37 b ii - Expiry date 2021-01-01

ifrs-full

AmortisationRateIntangibleAssetsOtherThanGoodwill

X.XX duration

Amortisation rate, intangible assets other than goodwill

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

disclosure: IAS 38 118 a

ifrs-full

AmountByWhichFinancialAssetsRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRisk

X instant

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

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]

disclosure: IFRS 7 9 b

ifrs-full

AmountByWhichLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRisk

X instant

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

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]]

disclosure: IFRS 7 9 b - Expiry date 2021-01-01

ifrs-full

AmountByWhichRegulatoryDeferralAccountCreditBalanceHasBeenReducedBecauseItIsNoLongerFullyReversible

X instant, debit

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

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]

disclosure: IFRS 14 36

ifrs-full

AmountByWhichRegulatoryDeferralAccountDebitBalanceHasBeenReducedBecauseItIsNoLongerFullyRecoverable

X instant, credit

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

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]

disclosure: IFRS 14 36

ifrs-full

AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount

X instant, debit

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

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]]

disclosure: IAS 36 134 f i, disclosure: IAS 36 135 e i

ifrs-full

AmountByWhichValueAssignedToKeyAssumptionMustChangeInOrderForUnitsRecoverableAmountToBeEqualToCarryingAmount

X.XX instant

Amount by which value assigned to key assumption must change in order for unit's recoverable amount to be equal to carrying amount

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]]

disclosure: IAS 36 134 f iii, disclosure: IAS 36 135 e iii

ifrs-full

AmountIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntity

X duration, debit

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

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]]

disclosure: IAS 24 18A

ifrs-full

AmountOfReclassificationsOrChangesInPresentation

X duration

Amount of reclassifications or changes in presentation

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

disclosure: IAS 1 41 b

ifrs-full

AmountPresentedInOtherComprehensiveIncomeRealisedAtDerecognition

X duration

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

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]

disclosure: IFRS 7 10 d

ifrs-full

AmountReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproach

X duration, debit

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

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.

disclosure: IFRS 4 35D a - Effective on first application of IFRS 9

ifrs-full

AmountReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachNewlyDesignatedFinancialAssets

X duration, debit

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

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

disclosure: IFRS 4 39L f i - Effective on first application of IFRS 9

ifrs-full

AmountReclassifiedToOtherComprehensiveIncomeFromProfitOrLossApplyingOverlayApproachBeforeTax

X duration, credit

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

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

disclosure: IFRS 4 35D b - Effective on first application of IFRS 9

ifrs-full

AmountReclassifiedToOtherComprehensiveIncomeFromProfitOrLossApplyingOverlayApproachNetOfTax

X duration, credit

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

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]

disclosure: IFRS 4 35D b - Effective on first application of IFRS 9

ifrs-full

AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSale

X instant, credit

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

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]]

disclosure: IFRS 5 38, example: IFRS 5 Example 12

ifrs-full

AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSaleMember

member

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

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]

disclosure: IFRS 5 38, example: IFRS 5 Example 12

ifrs-full

AmountRemovedFromReserveOfCashFlowHedgesAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied

X duration, debit

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

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]

disclosure: IFRS 9 6.5.11 d i, disclosure: IFRS 7 24E a

ifrs-full

AmountRemovedFromReserveOfChangeInValueOfForeignCurrencyBasisSpreadsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied

X duration, debit

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

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]

disclosure: IFRS 9 6.5.16

ifrs-full

AmountRemovedFromReserveOfChangeInValueOfForwardElementsOfForwardContractsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied

X duration, debit

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

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]

disclosure: IFRS 9 6.5.16

ifrs-full

AmountRemovedFromReserveOfChangeInValueOfTimeValueOfOptionsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied

X duration, debit

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

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]

disclosure: IFRS 9 6.5.15 b i

ifrs-full

AmountReportedInProfitOrLossApplyingIFRS9FinancialAssetsToWhichOverlayApproachIsApplied

X duration, debit

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

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

disclosure: IFRS 4 39L d i - Effective on first application of IFRS 9

ifrs-full

AmountsArisingFromInsuranceContractsAxis

axis

Amounts arising from insurance contracts [axis]

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

common practice: IFRS 4 Disclosure - Expiry date 2021-01-01

ifrs-full

AmountsIncurredDeferredAcquisitionCostsArisingFromInsuranceContracts

X duration, debit

Amounts incurred, deferred acquisition costs arising from insurance contracts

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]

example: IFRS 4 IG39 b - Expiry date 2021-01-01, example: IFRS 4 37 e - Expiry date 2021-01-01

ifrs-full

AmountsPayableOnDemandThatAriseFromContractsWithinScopeOfIFRS17

X instant, credit

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

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

disclosure: IFRS 17 132 c - Effective 2021-01-01

ifrs-full

AmountsPayableRelatedPartyTransactions

X instant, credit

Amounts payable, related party transactions

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

disclosure: IAS 24 20, disclosure: IAS 24 18 b

ifrs-full

AmountsPayableToTransfereeInRespectOfTransferredAssets

X instant, credit

Other amounts payable to transferee in respect of transferred assets

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]

disclosure: IFRS 7 42E d

ifrs-full

AmountsReceivableRelatedPartyTransactions

X instant, debit

Amounts receivable, related party transactions

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

disclosure: IAS 24 20, disclosure: IAS 24 18 b

ifrs-full

AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract

 

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

 

 

ifrs-full

AmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

X duration

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

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

disclosure: IFRS 3 B64 l iii

ifrs-full

AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryBeforeTax

X duration, debit

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

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]

disclosure: IFRS 9 5.6.5

ifrs-full

AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryNetOfTax

X duration, debit

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

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]

disclosure: IFRS 9 5.6.5

ifrs-full

AmountsRemovedFromEquityAndIncludedInCarryingAmountOfNonfinancialAssetLiabilityWhoseAcquisitionOrIncurrenceWasHedgedHighlyProbableForecastTransactionBeforeTax

X duration, debit

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

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]]

disclosure: IFRS 7 23 e - Expiry date 2021-01-01

ifrs-full

AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets

X instant, credit

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

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]

disclosure: IFRS 7 13C d

ifrs-full

AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssetsAbstract

 

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

 

 

ifrs-full

AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities

X instant, debit

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

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]

disclosure: IFRS 7 13C d

ifrs-full

AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilitiesAbstract

 

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

 

 

ifrs-full

AmountThatWouldHaveBeenReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachIfFinancialAssetsHadNotBeenDedesignated

X duration, debit

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

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.

disclosure: IFRS 4 39L f ii - Effective on first application of IFRS 9

ifrs-full

AmountThatWouldHaveBeenReportedInProfitOrLossIfIAS39HadBeenAppliedFinancialAssetsToWhichOverlayApproachIsApplied

X duration, debit

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

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.

disclosure: IFRS 4 39L d ii - Effective on first application of IFRS 9

ifrs-full

AnalysisOfAgeOfFinancialAssetsThatArePastDueButNotImpaired

text block

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

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

disclosure: IFRS 7 37 a - Expiry date 2021-01-01

ifrs-full

AnalysisOfCreditExposuresUsingExternalCreditGradingSystemExplanatory

text block

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

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

example: IFRS 7 IG23 a - Expiry date 2021-01-01, example: IFRS 7 36 c - Expiry date 2021-01-01

ifrs-full

AnalysisOfCreditExposuresUsingInternalCreditGradingSystemExplanatory

text block

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

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

example: IFRS 7 IG23 a - Expiry date 2021-01-01, example: IFRS 7 36 c - Expiry date 2021-01-01

ifrs-full

AnalysisOfFinancialAssetsThatAreIndividuallyDeterminedToBeImpaired

text block

Analysis of financial assets that are individually determined to be impaired [text block]

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]

disclosure: IFRS 7 37 b - Expiry date 2021-01-01

ifrs-full

AnalysisOfIncomeAndExpenseAbstract

 

Analysis of income and expense [abstract]

 

 

ifrs-full

AnnouncementOfPlanToDiscontinueOperationMember

member

Announcement of plan to discontinue operation [member]

This member stands for the announcement of a plan to discontinue an operation.

example: IAS 10 22 b

ifrs-full

AnnouncingOrCommencingImplementationOfMajorRestructuringMember

member

Announcing or commencing implementation of major restructuring [member]

This member stands for announcing or commencing implementation of major restructuring.

example: IAS 10 22 e

ifrs-full

ApplicableTaxRate

X.XX duration

Applicable tax rate

The applicable income tax rate.

disclosure: IAS 12 81 c ii

ifrs-full

AreaOfLandUsedForAgriculture

X.XX instant

Area of land used for agriculture

The area of land used for agriculture by the entity.

common practice: IAS 41 46 b i

ifrs-full

AssetbackedDebtInstrumentsHeld

X instant, debit

Asset-backed debt instruments held

The amount of debt instruments held that are backed by underlying assets. [Refer: Debt instruments held]

common practice: IAS 1 112 c

ifrs-full

AssetbackedFinancingsMember

member

Asset-backed financings [member]

This member stands for asset-backed financings.

example: IFRS 12 B23 b

ifrs-full

AssetbackedSecuritiesAmountContributedToFairValueOfPlanAssets

X instant, debit

Asset-backed securities, amount contributed to fair value of plan assets

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]]

example: IAS 19 142 g

ifrs-full

AssetRecognisedForExpectedReimbursementContingentLiabilitiesInBusinessCombination

X instant, debit

Asset recognised for expected reimbursement, contingent liabilities in business combination

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]]

disclosure: IFRS 3 B67 c, disclosure: IFRS 3 B64 j

ifrs-full

AssetRecognisedForExpectedReimbursementOtherProvisions

X instant, debit

Asset recognised for expected reimbursement, other provisions

The amount of assets that have been recognised for the expected reimbursement of other provisions. [Refer: Expected reimbursement, other provisions; Other provisions]

disclosure: IAS 37 85 c

ifrs-full

Assets

X instant, debit

Assets

Expiry date 2020-01-01: The amount of resources: (a) controlled by the entity as a result of past events; and (b) from which future economic benefits are expected to flow to the entity.

Effective 2020-01-01: 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.

disclosure: IAS 1 55, disclosure: IFRS 13 93 a, disclosure: IFRS 13 93 b, disclosure: IFRS 13 93 e, disclosure: IFRS 8 28 c, disclosure: IFRS 8 23

ifrs-full

AssetsAbstract

 

Assets [abstract]

 

 

ifrs-full

AssetsAndLiabilitiesAxis

axis

Assets and liabilities [axis]

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

disclosure: IAS 1 125

ifrs-full

AssetsAndLiabilitiesClassifiedAsHeldForSaleAxis

axis

Assets and liabilities classified as held for sale [axis]

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

disclosure: IFRS 5 38

ifrs-full

AssetsAndLiabilitiesClassifiedAsHeldForSaleMember

member

Assets and liabilities classified as held for sale [member]

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]]

disclosure: IFRS 5 38

ifrs-full

AssetsAndLiabilitiesMember

member

Assets and liabilities [member]

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]

disclosure: IAS 1 125

ifrs-full

AssetsAndLiabilitiesNotClassifiedAsHeldForSaleMember

member

Assets and liabilities not classified as held for sale [member]

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]]

disclosure: IFRS 5 38

ifrs-full

AssetsAndRegulatoryDeferralAccountDebitBalances

X instant, debit

Assets and regulatory deferral account debit balances

The amount of assets and regulatory deferral account debit balances. [Refer: Assets; Regulatory deferral account debit balances]

disclosure: IFRS 14 21

ifrs-full

AssetsArisingFromExplorationForAndEvaluationOfMineralResources

X instant, debit

Assets arising from exploration for and evaluation of mineral resources

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.

disclosure: IFRS 6 24 b

ifrs-full

AssetsArisingFromInsuranceContracts

X instant, debit

Assets arising from insurance contracts

The amount of recognised assets arising from insurance contracts. [Refer: Types of insurance contracts [member]]

disclosure: IFRS 4 37 b - Expiry date 2021-01-01

ifrs-full

AssetsHeldAsCollateralPermittedToBeSoldOrRepledgedAtFairValue

X instant, debit

Collateral held permitted to be sold or repledged in absence of default by owner of collateral, at fair value

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]]

disclosure: IFRS 7 15 a

ifrs-full

AssetsHeldToHedgeLiabilitiesArisingFromFinancingActivitiesMember

member

Assets held to hedge liabilities arising from financing activities [member]

This member stands for assets held to hedge liabilities arising from financing activities. [Refer: Assets; Liabilities arising from financing activities]

example: IAS 7 C Reconciliation of liabilities arising from financing activities, example: IAS 7 44C

ifrs-full

AssetsLessCurrentLiabilities

X instant, debit

Assets less current liabilities

The amount of assets less the amount of current liabilities.

common practice: IAS 1 55

ifrs-full

AssetsLessCurrentLiabilitiesAbstract

 

Assets less current liabilities [abstract]

 

 

ifrs-full

AssetsLiabilitiesOfBenefitPlan

X instant, credit

Assets (liabilities) of benefit plan

The amount of assets of a retirement benefit plan less liabilities other than the actuarial present value of promised retirement benefits.

disclosure: IAS 26 35 a

ifrs-full

AssetsObtained

X instant, debit

Assets obtained by taking possession of collateral or calling on other credit enhancements

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]]

disclosure: IFRS 7 38 a

ifrs-full

AssetsOfBenefitPlan

X instant, debit

Assets of benefit plan

The amount of assets held by retirement benefit plans. [Refer: Defined benefit plans [member]]

disclosure: IAS 26 35 a i

ifrs-full

AssetsOtherThanCashOrCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013

X duration, debit

Assets other than cash or cash equivalents in subsidiary or businesses acquired or disposed

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]]

disclosure: IAS 7 40 d

ifrs-full

AssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomers

X instant, debit

Assets recognised from costs to obtain or fulfil contracts with customers

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.

disclosure: IFRS 15 128 a

ifrs-full

AssetsRecognisedInEntitysFinancialStatementsInRelationToStructuredEntities

X instant, debit

Assets recognised in entity's financial statements in relation to structured entities

The amount of assets recognised in the entity's financial statements relating to its interests in structured entities. [Refer: Assets; Unconsolidated structured entities [member]]

disclosure: IFRS 12 29 a

ifrs-full

AssetsSoldOrRepledgedAsCollateralAtFairValue

X instant, debit

Collateral sold or repledged in absence of default by owner of collateral, at fair value

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]]

disclosure: IFRS 7 15 b

ifrs-full

AssetsThatEntityContinuesToRecognise

X instant, debit

Assets that entity continues to recognise

The amount of transferred financial assets that the entity continues to recognise in full. [Refer: Financial assets]

disclosure: IFRS 7 42D e

ifrs-full

AssetsThatEntityContinuesToRecogniseToExtentOfContinuingInvolvement

X instant, debit

Assets that entity continues to recognise to extent of continuing involvement

The amount of transferred financial assets that the entity continues to recognise to the extent of its continuing involvement. [Refer: Financial assets]

disclosure: IFRS 7 42D f

ifrs-full

AssetsToWhichSignificantRestrictionsApply

X instant, debit

Assets to which significant restrictions apply

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.

disclosure: IFRS 12 13 c

ifrs-full

AssetsTransferredToStructuredEntitiesAtTimeOfTransfer

X duration, credit

Assets transferred to structured entities, at time of transfer

The amount, at the time of transfer, of all assets transferred to structured entities. [Refer: Unconsolidated structured entities [member]]

disclosure: IFRS 12 27 c

ifrs-full

AssetsUnderInsuranceContractsAndReinsuranceContractsIssued

X instant, debit

Assets under insurance contracts and reinsurance contracts issued

The amount of assets under insurance contracts and reinsurance contracts issued. [Refer: Types of insurance contracts [member]]

example: IAS 1 55 - Expiry date 2021-01-01, example: IFRS 4 IG20 b - Expiry date 2021-01-01, example: IFRS 4 37 b - Expiry date 2021-01-01

ifrs-full

AssetsUnderReinsuranceCeded

X instant, debit

Assets under reinsurance ceded

The amount of assets under reinsurance contracts in which the entity is the policyholder.

example: IAS 1 55 - Expiry date 2021-01-01, example: IFRS 4 IG20 c - Expiry date 2021-01-01, example: IFRS 4 37 b - Expiry date 2021-01-01

ifrs-full

AssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear

X instant, debit

Assets with significant risk of material adjustments within next financial year

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.

disclosure: IAS 1 125 b

ifrs-full

AssociatedLiabilitiesThatEntityContinuesToRecognise

X instant, credit

Associated liabilities that entity continues to recognise

The amount of liabilities associated with transferred financial assets that the entity continues to recognise in full. [Refer: Financial assets]

disclosure: IFRS 7 42D e

ifrs-full

AssociatedLiabilitiesThatEntityContinuesToRecogniseToExtentOfContinuingInvolvement

X instant, credit

Associated liabilities that entity continues to recognise to extent of continuing involvement

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]

disclosure: IFRS 7 42D f

ifrs-full

AssociatesMember

member

Associates [member]

This member stands for the entities over which the investor has significant influence.

disclosure: IAS 24 19 d, disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 d, disclosure: IFRS 4 39M a - Effective on first application of IFRS 9, disclosure: IFRS 4 39J a - Expiry date 2021-01-01

ifrs-full

AtCostMember

member

At cost [member]

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.

disclosure: IAS 40 32A, disclosure: IAS 41 50, disclosure: IAS 41 55

ifrs-full

AtCostOrInAccordanceWithIFRS16WithinFairValueModelMember

member

At cost or in accordance with IFRS 16 within fair value model [member]

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]]

disclosure: IAS 40 78

ifrs-full

AtFairValueMember

member

At fair value [member]

This member stands for measurement based on fair value. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.

disclosure: IAS 40 32A, disclosure: IAS 41 50, disclosure: IFRS 13 93 a

ifrs-full

AuditorsRemuneration

X duration, debit

Auditor's remuneration

The amount of fees paid or payable to the entity's auditors.

common practice: IAS 1 112 c

ifrs-full

AuditorsRemunerationAbstract

 

Auditor's remuneration [abstract]

 

 

ifrs-full

AuditorsRemunerationForAuditServices

X duration, debit

Auditor's remuneration for audit services

The amount of fees paid or payable to the entity's auditors for auditing services.

common practice: IAS 1 112 c

ifrs-full

AuditorsRemunerationForOtherServices

X duration, debit

Auditor's remuneration for other services

The amount of fees paid or payable to the entity's auditors for services that the entity does not separately disclose in the same statement or note.

common practice: IAS 1 112 c

ifrs-full

AuditorsRemunerationForTaxServices

X duration, debit

Auditor's remuneration for tax services

The amount of fees paid or payable to the entity's auditors for tax services.

common practice: IAS 1 112 c

ifrs-full

AuthorisedCapitalCommitmentsButNotContractedFor

X instant, credit

Authorised capital commitments but not contracted for

The amount of capital commitments that have been authorised by the entity, but for which the entity has not entered into a contract. [Refer: Capital commitments]

common practice: IAS 1 112 c

ifrs-full

AvailableforsaleFinancialAssetsAbstract

 

Available-for-sale financial assets [abstract]

 

 

ifrs-full

AverageEffectiveTaxRate

X instant, credit

Average effective tax rate

The tax expense (income) divided by the accounting profit. [Refer: Accounting profit]

disclosure: IAS 12 81 c ii

ifrs-full

AverageForeignExchangeRate

X.XX duration

Average foreign exchange rate

The average exchange rate used by the entity. Exchange rate is the ratio of exchange for two currencies.

common practice: IAS 1 112 c

ifrs-full

AverageNumberOfEmployees

X.XX duration

Average number of employees

The average number of personnel employed by the entity during a period.

common practice: IAS 1 112 c

ifrs-full

AveragePriceOfHedgingInstrument

X.XX instant

Average price of hedging instrument

The average price of a hedging instrument. [Refer: Hedging instruments [member]]

disclosure: IFRS 7 23B b

ifrs-full

AverageRateOfHedgingInstrument

X.XX instant

Average rate of hedging instrument

The average rate of a hedging instrument. [Refer: Hedging instruments [member]]

disclosure: IFRS 7 23B b

ifrs-full

BalancesOnCurrentAccountsFromCustomers

X instant, credit

Balances on current accounts from customers

The amount of balances in customers' current accounts held by the entity.

common practice: IAS 1 112 c

ifrs-full

BalancesOnDemandDepositsFromCustomers

X instant, credit

Balances on demand deposits from customers

The amount of balances in customers' demand deposits held by the entity.

common practice: IAS 1 112 c

ifrs-full

BalancesOnOtherDepositsFromCustomers

X instant, credit

Balances on other deposits from customers

The amount of balances in customers' deposit accounts held by the entity that the entity does not separately disclose in the same statement or note.

common practice: IAS 1 112 c

ifrs-full

BalancesOnTermDepositsFromCustomers

X instant, credit

Balances on term deposits from customers

The amount of balances in customers' term deposits held by the entity.

common practice: IAS 1 112 c

ifrs-full

BalancesWithBanks

X instant, debit

Balances with banks

The amount of cash balances held at banks.

common practice: IAS 7 45

ifrs-full

BankAcceptanceAssets

X instant, debit

Bank acceptance assets

The amount of bank acceptances recognised as assets.

common practice: IAS 1 55

ifrs-full

BankAcceptanceLiabilities

X instant, credit

Bank acceptance liabilities

The amount of bank acceptances recognised as liabilities.

common practice: IAS 1 55

ifrs-full

BankAndSimilarCharges

X duration, debit

Bank and similar charges

The amount of bank and similar charges recognised by the entity as an expense.

common practice: IAS 1 112 c

ifrs-full

BankBalancesAtCentralBanksOtherThanMandatoryReserveDeposits

X instant, debit

Bank balances at central banks other than mandatory reserve deposits

The amount of bank balances held at central banks other than mandatory reserve deposits. [Refer: Mandatory reserve deposits at central banks]

common practice: IAS 1 112 c

ifrs-full

BankBorrowingsUndiscountedCashFlows

X instant, credit

Bank borrowings, undiscounted cash flows

The amount of contractual undiscounted cash flows in relation to bank borrowings. [Refer: Borrowings]

example: IFRS 7 B11D, example: IFRS 7 IG31A

ifrs-full

BankDebtInstrumentsHeld

X instant, debit

Bank debt instruments held

The amount of debt instruments held by the entity that were issued by a bank. [Refer: Debt instruments held]

common practice: IAS 1 112 c

ifrs-full

BankingArrangementsClassifiedAsCashEquivalents

X instant, debit

Other banking arrangements, classified as cash equivalents

A classification of cash equivalents representing banking arrangements that the entity does not separately disclose in the same statement or note. [Refer: Cash equivalents]

common practice: IAS 7 45

ifrs-full

BankOverdraftsClassifiedAsCashEquivalents

X instant, credit

Bank overdrafts

The amount that has been withdrawn from an account in excess of existing cash balances. This is considered a short-term extension of credit by the bank. [Refer: Cash and cash equivalents]

common practice: IAS 7 45

ifrs-full

BasicAndDilutedEarningsLossPerShare

X.XX duration

Basic and diluted earnings (loss) per share

The amount of earnings per share when the basic and diluted measurements are equal. [Refer: Basic earnings (loss) per share; Diluted earnings (loss) per share]

common practice: IAS 1 85

ifrs-full

BasicAndDilutedEarningsLossPerShareFromContinuingOperations

X.XX duration

Basic and diluted earnings (loss) per share from continuing operations

Basic and diluted earnings (loss) per share from continuing operations. [Refer: Basic and diluted earnings (loss) per share]

common practice: IAS 1 85

ifrs-full

BasicAndDilutedEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

X.XX duration

Basic and diluted earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred tax

Basic and diluted earnings (loss) per share from continuing operations that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Basic and diluted earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Continuing operations [member]]

disclosure: IFRS 14 26

ifrs-full

BasicAndDilutedEarningsLossPerShareFromDiscontinuedOperations

X.XX duration

Basic and diluted earnings (loss) per share from discontinued operations

Basic and diluted earnings (loss) per share from discontinued operations. [Refer: Basic and diluted earnings (loss) per share]

common practice: IAS 1 85

ifrs-full

BasicAndDilutedEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

X.XX duration

Basic and diluted earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred tax

Basic and diluted earnings (loss) per share from discontinued operations that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Basic and diluted earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Discontinued operations [member]]

disclosure: IFRS 14 26

ifrs-full

BasicAndDilutedEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

X.XX duration

Basic and diluted earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred tax

Basic and diluted earnings (loss) per share that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Basic and diluted earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax]

disclosure: IFRS 14 26

ifrs-full

BasicAndDilutedEarningsPerShareAbstract

 

Basic and diluted earnings per share [abstract]

 

 

ifrs-full

BasicEarningsLossPerShare

X.XX duration

Basic earnings (loss) per share

The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator) divided by the weighted average number of ordinary shares outstanding during the period (the denominator).

disclosure: IAS 33 66

ifrs-full

BasicEarningsLossPerShareFromContinuingOperations

X.XX duration

Basic earnings (loss) per share from continuing operations

Basic earnings (loss) per share from continuing operations. [Refer: Basic earnings (loss) per share; Continuing operations [member]]

disclosure: IAS 33 66

ifrs-full

BasicEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

X.XX duration

Basic earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred tax

Basic earnings (loss) per share from continuing operations that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Basic earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Continuing operations [member]]

disclosure: IFRS 14 26

ifrs-full

BasicEarningsLossPerShareFromDiscontinuedOperations

X.XX duration

Basic earnings (loss) per share from discontinued operations

Basic earnings (loss) per share from discontinued operations. [Refer: Basic earnings (loss) per share; Discontinued operations [member]]

disclosure: IAS 33 68

ifrs-full

BasicEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

X.XX duration

Basic earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred tax

Basic earnings (loss) per share from discontinued operations that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Basic earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Discontinued operations [member]]

disclosure: IFRS 14 26

ifrs-full

BasicEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

X.XX duration

Basic earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred tax

Basic earnings (loss) per share that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Basic earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax]

disclosure: IFRS 14 26

ifrs-full

BasicEarningsPerShareAbstract

 

Basic earnings per share [abstract]

 

 

ifrs-full

BasisForAttributingRevenuesFromExternalCustomersToIndividualCountries

text

Description of basis for attributing revenues from external customers to individual countries

The description of the basis for attributing revenues from external customers to individual countries. [Refer: Revenue]

disclosure: IFRS 8 33 a

ifrs-full

BearerBiologicalAssetsMember

member

Bearer biological assets [member]

This member stands for bearer biological assets. Bearer biological assets are those other than consumable biological assets. [Refer: Biological assets; Consumable biological assets [member]]

example: IAS 41 43

ifrs-full

BearerPlants

X instant, debit

Bearer plants

The amount of property, plant and equipment representing bearer plants. Bearer plant is a living plant that (a) is used in the production or supply of agricultural produce; (b) is expected to bear produce for more than one period; and (c) has a remote likelihood of being sold as agricultural produce, except for incidental scrap sales. [Refer: Property, plant and equipment]

example: IAS 16 37 i

ifrs-full

BearerPlantsMember

member

Bearer plants [member]

This member stands for a class of property, plant and equipment representing bearer plants. Bearer plant is a living plant that (a) is used in the production or supply of agricultural produce; (b) is expected to bear produce for more than one period; and (c) has a remote likelihood of being sold as agricultural produce, except for incidental scrap sales. [Refer: Property, plant and equipment]

example: IAS 16 37 i

ifrs-full

BenefitsPaidOrPayable

X duration, debit

Benefits paid or payable

The amount of benefits paid or payable for retirement benefit plans.

disclosure: IAS 26 35 b v

ifrs-full

BestEstimateAtAcquisitionDateOfContractualCashFlowsNotExpectedToBeCollectedForAcquiredReceivables

X instant, debit

Best estimate at acquisition date of contractual cash flows not expected to be collected for acquired receivables

The best estimate at acquisition date of contractual cash flows not expected to be collected for receivables acquired in business combinations. [Refer: Business combinations [member]]

disclosure: IFRS 3 B64 h iii

ifrs-full

BiologicalAssets

X instant, debit

Biological assets

The amount of living animals or plants recognised as assets.

disclosure: IAS 1 54 f, disclosure: IAS 41 50, example: IAS 41 43

ifrs-full

BiologicalAssetsAgeMember

member

Biological assets, age [member]

This member stands for all biological assets when disaggregated by age. It also represents the standard value for the ‘Biological assets by age’ axis if no other member is used. [Refer: Biological assets]

example: IAS 41 43

ifrs-full

BiologicalAssetsAxis

axis

Biological assets [axis]

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

common practice: IAS 41 50

ifrs-full

BiologicalAssetsByAgeAxis

axis

Biological assets by age [axis]

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

example: IAS 41 43

ifrs-full

BiologicalAssetsByGroupAxis

axis

Biological assets by group [axis]

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

disclosure: IAS 41 41

ifrs-full

BiologicalAssetsByTypeAxis

axis

Biological assets by type [axis]

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

example: IAS 41 43

ifrs-full

BiologicalAssetsGroupMember

member

Biological assets, group [member]

This member stands for all biological assets when disaggregated by group. It also represents the standard value for the ‘Biological assets by group’ axis if no other member is used. [Refer: Biological assets]

disclosure: IAS 41 41

ifrs-full

BiologicalAssetsMember

member

Biological assets [member]

This member stands for living animals or plants. It also represents the standard value for the ‘Biological assets’ axis if no other member is used.

common practice: IAS 41 50

ifrs-full

BiologicalAssetsPledgedAsSecurityForLiabilities

X instant, debit

Biological assets pledged as security for liabilities

The amount of biological assets pledged as security for liabilities. [Refer: Biological assets]

disclosure: IAS 41 49 a

ifrs-full

BiologicalAssetsTypeMember

member

Biological assets, type [member]

This member stands for all biological assets when disaggregated by type. It also represents the standard value for the ‘Biological assets by type’ axis if no other member is used. [Refer: Biological assets]

example: IAS 41 43

ifrs-full

BiologicalAssetsWhoseTitleIsRestricted

X instant, debit

Biological assets whose title is restricted

The amount of biological assets whose title is restricted. [Refer: Biological assets]

disclosure: IAS 41 49 a

ifrs-full

BondsIssued

X instant, credit

Bonds issued

The amount of bonds issued by the entity.

common practice: IAS 1 112 c

ifrs-full

BondsIssuedUndiscountedCashFlows

X instant, credit

Bonds issued, undiscounted cash flows

The amount of contractual undiscounted cash flows in relation to bonds issued. [Refer: Bonds issued]

example: IFRS 7 B11D, example: IFRS 7 IG31A

ifrs-full

BorrowingCostsAbstract

 

Borrowing costs [abstract]

 

 

ifrs-full

BorrowingCostsCapitalised

X duration

Borrowing costs capitalised

The amount of interest and other costs that an entity incurs in connection with the borrowing of funds that are directly attributable to the acquisition, construction or production of a qualifying asset and which form part of the cost of that asset.

disclosure: IAS 23 26 a

ifrs-full

BorrowingCostsIncurred

X duration

Borrowing costs incurred

The amount of interest and other costs that an entity incurs in connection with the borrowing of funds.

common practice: IAS 1 112 c

ifrs-full

BorrowingCostsRecognisedAsExpense

X duration, debit

Borrowing costs recognised as expense

The amount of interest and other costs that an entity incurs in connection with the borrowing of funds that are recognised as an expense.

common practice: IAS 1 112 c

ifrs-full

Borrowings

X instant, credit

Borrowings

The amount of outstanding funds that the entity is obligated to repay.

common practice: IAS 1 55

ifrs-full

BorrowingsAbstract

 

Borrowings [abstract]

 

 

ifrs-full

BorrowingsAdjustmentToInterestRateBasis

X.XX instant

Borrowings, adjustment to interest rate basis

The adjustment to the basis (reference rate) used for calculation of the interest rate on borrowings. [Refer: Borrowings]

common practice: IFRS 7 7

ifrs-full

BorrowingsByNameAxis

axis

Borrowings by name [axis]

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

common practice: IFRS 7 7

ifrs-full

BorrowingsByNameMember

member

Borrowings by name [member]

This member stands for all borrowings when disaggregated by name. It also represents the standard value for the ‘Borrowings by name’ axis if no other member is used. [Refer: Borrowings]

common practice: IFRS 7 7

ifrs-full

BorrowingsByTypeAbstract

 

Borrowings, by type [abstract]

 

 

ifrs-full

BorrowingsInterestRate

X.XX instant

Borrowings, interest rate

The interest rate on borrowings. [Refer: Borrowings]

common practice: IFRS 7 7

ifrs-full

BorrowingsInterestRateBasis

text

Borrowings, interest rate basis

The basis (reference rate) used for calculation of the interest rate on borrowings. [Refer: Borrowings]

common practice: IFRS 7 7

ifrs-full

BorrowingsMaturity

text

Borrowings, maturity

The maturity of borrowings. [Refer: Borrowings]

common practice: IFRS 7 7

ifrs-full

BorrowingsOriginalCurrency

text

Borrowings, original currency

The currency in which the borrowings are denominated. [Refer: Borrowings]

common practice: IFRS 7 7

ifrs-full

BorrowingsRecognisedAsOfAcquisitionDate

X instant, credit

Borrowings recognised as of acquisition date

The amount recognised as of the acquisition date for borrowings assumed in a business combination. [Refer: Borrowings; Business combinations [member]]

common practice: IFRS 3 B64 i

ifrs-full

BottomOfRangeMember

member

Bottom of range [member]

This member stands for the bottom of a range.

example: IFRS 13 IE63, example: IFRS 13 B6, disclosure: IFRS 14 33 b, disclosure: IFRS 17 120 - Effective 2021-01-01, disclosure: IFRS 2 45 d, common practice: IFRS 7 7

ifrs-full

BrandNames

X instant, debit

Brand names

The amount of intangible assets representing rights to a group of complementary assets such as a trademark (or service mark) and its related trade name, formulas, recipes and technological expertise. [Refer: Intangible assets other than goodwill]

example: IAS 38 119 a

ifrs-full

BrandNamesMember

member

Brand names [member]

This member stands for a class of intangible assets representing rights to a group of complementary assets such as a trademark (or service mark) and its related trade name, formulas, recipes and technological expertise. [Refer: Intangible assets other than goodwill]

example: IAS 38 119 a

ifrs-full

BroadcastingRightsMember

member

Broadcasting rights [member]

This member stands for broadcasting rights.

common practice: IAS 38 119

ifrs-full

BrokerageFeeExpense

X duration, debit

Brokerage fee expense

The amount of expense recognised for brokerage fees charged to the entity.

common practice: IAS 1 112 c

ifrs-full

BrokerageFeeIncome

X duration, credit

Brokerage fee income

The amount of income recognised for brokerage fees charged by the entity.

common practice: IAS 1 112 c

ifrs-full

Buildings

X instant, debit

Buildings

The amount of property, plant and equipment representing depreciable buildings and similar structures for use in operations. [Refer: Property, plant and equipment]

common practice: IAS 16 37

ifrs-full

BuildingsMember

member

Buildings [member]

This member stands for a class of plant, property and equipment representing depreciable buildings and similar structures for use in operations. [Refer: Property, plant and equipment]

common practice: IAS 16 37

ifrs-full

BusinessCombinationsAxis

axis

Business combinations [axis]

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

disclosure: IFRS 3 B64

ifrs-full

BusinessCombinationsMember

member

Business combinations [member]

This member stands for transactions or other events in which an acquirer obtains control of one or more businesses. Transactions sometimes referred to as ‘true mergers’ or ‘mergers of equals’ are also business combinations as that term is used in IFRS 3.

disclosure: IFRS 3 B64

ifrs-full

CancellationOfTreasuryShares

X duration, credit

Cancellation of treasury shares

The amount of treasury stock cancelled during the period. [Refer: Treasury shares]

common practice: IAS 1 106 d

ifrs-full

CapitalCommitments

X instant, credit

Capital commitments

The amount of future capital expenditures that the entity is committed to make.

common practice: IAS 1 112 c

ifrs-full

CapitalCommitmentsAbstract

 

Capital commitments [abstract]

 

 

ifrs-full

CapitalisationRateMeasurementInputMember

member

Capitalisation rate, measurement input [member]

This member stands for a capitalisation rate used as a measurement input.

example: IFRS 13 93 d, example: IFRS 13 IE63

ifrs-full

CapitalisationRateOfBorrowingCostsEligibleForCapitalisation

X.XX duration

Capitalisation rate of borrowing costs eligible for capitalisation

The weighted average of interest and other costs that an entity incurs in connection with the borrowing of funds applicable to the borrowings of the entity that are outstanding during the period, other than borrowings made specifically for the purpose of obtaining a qualifying asset. [Refer: Weighted average [member]; Borrowings]

disclosure: IAS 23 26 b

ifrs-full

CapitalisedDevelopmentExpenditureMember

member

Capitalised development expenditure [member]

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

common practice: IAS 38 119

ifrs-full

CapitalRedemptionReserve

X instant, credit

Capital redemption reserve

A component of equity representing the reserve for the redemption of the entity's own shares.

common practice: IAS 1 55

ifrs-full

CapitalRedemptionReserveMember

member

Capital redemption reserve [member]

This member stands for a component of equity representing the reserve for the redemption of the entity's own shares.

common practice: IAS 1 108

ifrs-full

CapitalRequirementsAxis

axis

Capital requirements [axis]

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

disclosure: IAS 1 136

ifrs-full

CapitalRequirementsMember

member

Capital requirements [member]

This member stands for capital requirements that the entity is subject to. It also represents the standard value for the ‘Capital requirements’ axis if no other member is used.

disclosure: IAS 1 136

ifrs-full

CapitalReserve

X instant, credit

Capital reserve

A component of equity representing the capital reserves.

common practice: IAS 1 55

ifrs-full

CapitalReserveMember

member

Capital reserve [member]

This member stands for a component of equity representing capital reserves.

common practice: IAS 1 108

ifrs-full

CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis

axis

Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]

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

disclosure: IAS 16 73 d, disclosure: IAS 16 73 e, disclosure: IAS 38 118 c, disclosure: IAS 38 118 e, disclosure: IAS 40 76, disclosure: IAS 40 79 c, disclosure: IAS 40 79 d, disclosure: IAS 41 50, disclosure: IAS 41 54 f, disclosure: IFRS 3 B67 d, disclosure: IFRS 7 35H, disclosure: IFRS 7 35I, common practice: IFRS 7 IG29 - Expiry date 2021-01-01, common practice: IFRS 7 37 b - Expiry date 2021-01-01

ifrs-full

CarryingAmountMember

member

Carrying amount [member]

This member stands for the amount at which an asset is recognised in the statement of financial position (after deducting any accumulated depreciation or amortisation and accumulated impairment losses). It also represents the standard value for the ‘Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount’ axis if no other member is used. [Refer: Depreciation and amortisation expense; Impairment loss]

disclosure: IAS 16 73 e, disclosure: IAS 38 118 e, disclosure: IAS 40 76, disclosure: IAS 40 79 d, disclosure: IAS 41 50, disclosure: IFRS 3 B67 d, disclosure: IFRS 7 35H, disclosure: IFRS 7 35I, example: IFRS 7 IG29 a - Expiry date 2021-01-01, example: IFRS 7 37 b - Expiry date 2021-01-01

ifrs-full

Cash

X instant, debit

Cash

The amount of cash on hand and demand deposits. [Refer: Cash on hand]

common practice: IAS 7 45

ifrs-full

CashAbstract

 

Cash [abstract]

 

 

ifrs-full

CashAdvancesAndLoansFromRelatedParties

X duration, debit

Cash advances and loans from related parties

The cash inflow from advances and loans from related parties. [Refer: Related parties [member]; Advances received]

common practice: IAS 7 17

ifrs-full

CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities

X duration, credit

Cash advances and loans made to other parties, classified as investing activities

The amount of cash advances and loans made to other parties (other than advances and loans made by a financial institution), classified as investing activities.

example: IAS 7 16 e

ifrs-full

CashAdvancesAndLoansMadeToRelatedParties

X duration, credit

Cash advances and loans made to related parties

The cash outflow for loans and advances made to related parties. [Refer: Related parties [member]]

common practice: IAS 7 16

ifrs-full

CashAndBankBalancesAtCentralBanks

X instant, debit

Cash and bank balances at central banks

The amount of cash and bank balances held at central banks.

common practice: IAS 1 55

ifrs-full

CashAndCashEquivalents

X instant, debit

Cash and cash equivalents

The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]

disclosure: IAS 1 54 i, disclosure: IAS 7 45, disclosure: IFRS 12 B13 a

ifrs-full

CashAndCashEquivalentsAbstract

 

Cash and cash equivalents [abstract]

 

 

ifrs-full

CashAndCashEquivalentsAmountContributedToFairValueOfPlanAssets

X instant, debit

Cash and cash equivalents, amount contributed to fair value of plan assets

The amount cash and cash equivalents contribute to the fair value of defined benefit plan assets. [Refer: Cash and cash equivalents; Plan assets, at fair value; Defined benefit plans [member]]

example: IAS 19 142 a

ifrs-full

CashAndCashEquivalentsClassifiedAsPartOfDisposalGroupHeldForSale

X instant, debit

Cash and cash equivalents classified as part of disposal group held for sale

The amount of cash and cash equivalents that are classified as a part of a disposal group held for sale. [Refer: Cash and cash equivalents; Disposal groups classified as held for sale [member]]

common practice: IAS 7 45

ifrs-full

CashAndCashEquivalentsHeldByEntityUnavailableForUseByGroup

X instant, debit

Cash and cash equivalents held by entity unavailable for use by group

The amount of significant cash and cash equivalent balances held by the entity that are not available for use by the group. [Refer: Cash and cash equivalents]

disclosure: IAS 7 48

ifrs-full

CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition

X instant, debit

Cash and cash equivalents if different from statement of financial position

The amount of cash and cash equivalents in the statement of cash flows when different from the amount of cash and cash equivalents in the statement of financial position. [Refer: Cash and cash equivalents]

common practice: IAS 7 45

ifrs-full

CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract

 

Cash and cash equivalents if different from statement of financial position [abstract]

 

 

ifrs-full

CashAndCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013

X duration, debit

Cash and cash equivalents in subsidiary or businesses acquired or disposed

The amount of cash and cash equivalents in subsidiaries or other businesses over which control is obtained or lost. [Refer: Subsidiaries [member]; Cash and cash equivalents]

disclosure: IAS 7 40 c

ifrs-full

CashAndCashEquivalentsRecognisedAsOfAcquisitionDate

X instant, debit

Cash and cash equivalents recognised as of acquisition date

The amount recognised as of the acquisition date for cash and cash equivalents acquired in a business combination. [Refer: Cash and cash equivalents; Business combinations [member]]

common practice: IFRS 3 B64 i

ifrs-full

CashCollateralPledgedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities

X instant, debit

Cash collateral pledged subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities

The amount of cash collateral pledged that is subject to an enforceable master netting arrangement or similar agreement and that is not set off against financial liabilities. [Refer: Financial liabilities]

example: IFRS 7 IG40D, example: IFRS 7 13C d ii

ifrs-full

CashCollateralReceivedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets

X instant, credit

Cash collateral received subject to enforceable master netting arrangement or similar agreement not set off against financial assets

The amount of cash collateral received that is subject to an enforceable master netting arrangement or similar agreement and that is not set off against financial assets. [Refer: Financial assets]

example: IFRS 7 IG40D, example: IFRS 7 13C d ii

ifrs-full

CashEquivalents

X instant, debit

Cash equivalents

The amount of short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value.

common practice: IAS 7 45

ifrs-full

CashEquivalentsAbstract

 

Cash equivalents [abstract]

 

 

ifrs-full

CashFlowHedgesAbstract

 

Cash flow hedges [abstract]

 

 

ifrs-full

CashFlowHedgesMember

member

Cash flow hedges [member]

This member stands for hedges of the exposure to variability in cash flows that (a) are attributable to a particular risk associated with a recognised asset or liability (such as all or some future interest payments on variable rate debt) or a highly probable forecast transaction; and (b) could affect profit or loss. [Refer: Hedges [member]]

disclosure: IAS 39 86 b, disclosure: IFRS 7 24A, disclosure: IFRS 7 24B, disclosure: IFRS 7 24C

ifrs-full

CashFlowsFromContinuingAndDiscontinuedOperationsAbstract

 

Cash flows from continuing and discontinued operations [abstract]

 

 

ifrs-full

CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities

X duration, debit

Cash flows from losing control of subsidiaries or other businesses, classified as investing activities

The aggregate cash flows arising from losing control of subsidiaries or other businesses, classified as investing activities. [Refer: Subsidiaries [member]]

disclosure: IAS 7 39

ifrs-full

CashFlowsFromUsedInDecreaseIncreaseInRestrictedCashAndCashEquivalents

X duration, debit

Cash flows from (used in) decrease (increase) in restricted cash and cash equivalents

The cash inflow (outflow) due to a decrease (increase) in restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]

common practice: IAS 7 16

ifrs-full

CashFlowsFromUsedInDecreaseIncreaseInShorttermDepositsAndInvestments

X duration, debit

Cash flows from (used in) decrease (increase) in short-term deposits and investments

The cash inflow (outflow) due to a decrease (increase) in short-term deposits and investments.

common practice: IAS 7 16

ifrs-full

CashFlowsFromUsedInExplorationForAndEvaluationOfMineralResourcesClassifiedAsInvestingActivities

X duration, debit

Cash flows from (used in) exploration for and evaluation of mineral resources, classified as investing activities

The cash flows from (used in) the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource, classified as investing activities.

disclosure: IFRS 6 24 b

ifrs-full

CashFlowsFromUsedInExplorationForAndEvaluationOfMineralResourcesClassifiedAsOperatingActivities

X duration, debit

Cash flows from (used in) exploration for and evaluation of mineral resources, classified as operating activities

The cash flows from (used in) the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource, classified as operating activities.

disclosure: IFRS 6 24 b

ifrs-full

CashFlowsFromUsedInFinancingActivities

X duration, debit

Cash flows from (used in) financing activities

The cash flows from (used in) financing activities, which are activities that result in changes in the size and composition of the contributed equity and borrowings of the entity.

disclosure: IAS 7 10, disclosure: IAS 7 50 d

ifrs-full

CashFlowsFromUsedInFinancingActivitiesAbstract

 

Cash flows from (used in) financing activities [abstract]

 

 

ifrs-full

CashFlowsFromUsedInFinancingActivitiesContinuingOperations

X duration, debit

Cash flows from (used in) financing activities, continuing operations

The cash flows from (used in) the entity's financing activities, related to continuing operations. [Refer: Continuing operations [member]; Cash flows from (used in) financing activities]

disclosure: IFRS 5 33 c

ifrs-full

CashFlowsFromUsedInFinancingActivitiesDiscontinuedOperations

X duration, debit

Cash flows from (used in) financing activities, discontinued operations

The cash flows from (used in) the entity's financing activities, related to discontinued operations. [Refer: Discontinued operations [member]; Cash flows from (used in) financing activities]

disclosure: IFRS 5 33 c

ifrs-full

CashFlowsFromUsedInIncreaseDecreaseInCurrentBorrowings

X duration, debit

Cash flows from (used in) increase (decrease) in current borrowings

The cash inflow (outflow) due to an increase (decrease) in current borrowings. [Refer: Current borrowings]

common practice: IAS 7 17

ifrs-full

CashFlowsFromUsedInIncreasesInOperatingCapacity

X duration, debit

Cash flows from (used in) increases in operating capacity

The aggregate amount of cash flows that represent increases in the entity's ability to execute operating activities (for example, measured by units of output per day).

example: IAS 7 50 c

ifrs-full

CashFlowsFromUsedInInsuranceContracts

X duration, debit

Cash flows from (used in) insurance contracts

The cash flows from (used in) insurance contracts. [Refer: Types of insurance contracts [member]]

disclosure: IFRS 4 37 b - Expiry date 2021-01-01

ifrs-full

CashFlowsFromUsedInInvestingActivities

X duration, debit

Cash flows from (used in) investing activities

The cash flows from (used in) investing activities, which are the acquisition and disposal of long-term assets and other investments not included in cash equivalents.

disclosure: IAS 7 10, disclosure: IAS 7 50 d

ifrs-full

CashFlowsFromUsedInInvestingActivitiesAbstract

 

Cash flows from (used in) investing activities [abstract]

 

 

ifrs-full

CashFlowsFromUsedInInvestingActivitiesContinuingOperations

X duration, debit

Cash flows from (used in) investing activities, continuing operations

The cash flows from (used in) the entity's investing activities, related to continuing operations. [Refer: Continuing operations [member]; Cash flows from (used in) investing activities]

disclosure: IFRS 5 33 c

ifrs-full

CashFlowsFromUsedInInvestingActivitiesDiscontinuedOperations

X duration, debit

Cash flows from (used in) investing activities, discontinued operations

The cash flows from (used in) the entity's investing activities, related to discontinued operations. [Refer: Discontinued operations [member]; Cash flows from (used in) investing activities]

disclosure: IFRS 5 33 c

ifrs-full

CashFlowsFromUsedInMaintainingOperatingCapacity

X duration, debit

Cash flows from (used in) maintaining operating capacity

The aggregate amount of cash flows that are required to maintain the entity's current ability to execute operating activities (for example, measured by units of output per day).

example: IAS 7 50 c

ifrs-full

CashFlowsFromUsedInOperatingActivities

X duration

Cash flows from (used in) operating activities

The cash flows from (used in) operating activities, which are the principal revenue-producing activities of the entity and other activities that are not investing or financing activities. [Refer: Revenue]

disclosure: IAS 7 10, disclosure: IAS 7 50 d

ifrs-full

CashFlowsFromUsedInOperatingActivitiesAbstract

 

Cash flows from (used in) operating activities [abstract]

 

 

ifrs-full

CashFlowsFromUsedInOperatingActivitiesContinuingOperations

X duration, debit

Cash flows from (used in) operating activities, continuing operations

The cash flows from (used in) the entity's operating activities, related to continuing operations. [Refer: Continuing operations [member]; Cash flows from (used in) operating activities]

disclosure: IFRS 5 33 c

ifrs-full

CashFlowsFromUsedInOperatingActivitiesDiscontinuedOperations

X duration, debit

Cash flows from (used in) operating activities, discontinued operations

The cash flows from (used in) the entity's operating activities, related to discontinued operations. [Refer: Discontinued operations [member]; Cash flows from (used in) operating activities]

disclosure: IFRS 5 33 c

ifrs-full

CashFlowsFromUsedInOperations

X duration

Cash flows from (used in) operations

The cash from (used in) the entity's operations.

example: IAS 7 A Statement of cash flows for an entity other than a financial institution, example: IAS 7 20

ifrs-full

CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital

X duration

Cash flows from (used in) operations before changes in working capital

The cash inflow (outflow) from the entity's operations before changes in working capital.

example: IAS 7 A Statement of cash flows for an entity other than a financial institution, common practice: IAS 7 20

ifrs-full

CashFlowsUsedInExplorationAndDevelopmentActivities

X duration, credit

Cash flows used in exploration and development activities

The cash outflow for exploration and development activities.

common practice: IAS 7 16

ifrs-full

CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities

X duration, debit

Cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities

The aggregate cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities. [Refer: Subsidiaries [member]]

disclosure: IAS 7 39

ifrs-full

CashOnHand

X instant, debit

Cash on hand

The amount of cash held by the entity. This does not include demand deposits.

common practice: IAS 7 45

ifrs-full

CashOutflowForLeases

X duration, credit

Cash outflow for leases

The cash outflow for leases.

disclosure: IFRS 16 53 g

ifrs-full

CashPaidLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued

X duration, debit

Cash paid, liabilities under insurance contracts and reinsurance contracts issued

The decrease in liabilities under insurance contracts and reinsurance contracts issued resulting from cash paid. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]

example: IFRS 4 IG37 c - Expiry date 2021-01-01, example: IFRS 4 37 e - Expiry date 2021-01-01

ifrs-full

CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities

X duration, credit

Cash payments for futures contracts, forward contracts, option contracts and swap contracts, classified as investing activities

The cash outflow for futures contracts, forward contracts, option contracts and swap contracts except when the contracts are held for dealing or trading purposes or the payments are classified as financing activities.

example: IAS 7 16 g

ifrs-full

CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities

X duration, debit

Cash receipts from futures contracts, forward contracts, option contracts and swap contracts, classified as investing activities

The cash inflow from futures contracts, forward contracts, option contracts and swap contracts except when the contracts are held for dealing or trading purposes or the receipts are classified as financing activities.

example: IAS 7 16 h

ifrs-full

CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities

X duration, debit

Cash receipts from repayment of advances and loans made to other parties, classified as investing activities

The cash inflow from the repayment of advances and loans made to other parties (other than advances and loans of a financial institution), classified as investing activities.

example: IAS 7 16 f

ifrs-full

CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToRelatedParties

X duration, debit

Cash receipts from repayment of advances and loans made to related parties

The cash inflow from repayment to the entity of loans and advances made to related parties. [Refer: Related parties [member]]

common practice: IAS 7 16

ifrs-full

CashRepaymentsOfAdvancesAndLoansFromRelatedParties

X duration, credit

Cash repayments of advances and loans from related parties

The cash outflow for repayments of advances and loans from related parties. [Refer: Related parties [member]; Advances received]

common practice: IAS 7 17

ifrs-full

CashTransferred

X instant, credit

Cash transferred

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

disclosure: IFRS 3 B64 f i

ifrs-full

CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAxis

axis

Categories of assets recognised from costs to obtain or fulfil contracts with customers [axis]

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

disclosure: IFRS 15 128 a

ifrs-full

CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersMember

member

Categories of assets recognised from costs to obtain or fulfil contracts with customers [member]

This member stands for all categories of assets recognised from the costs to obtain or fulfil contracts with customers. It also represents the standard value for the ‘Categories of assets recognised from costs to obtain or fulfil contracts with customers’ axis if no other member is used. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers]

disclosure: IFRS 15 128 a

ifrs-full

CategoriesOfCurrentFinancialAssetsAbstract

 

Categories of current financial assets [abstract]

 

 

ifrs-full

CategoriesOfCurrentFinancialLiabilitiesAbstract

 

Categories of current financial liabilities [abstract]

 

 

ifrs-full

CategoriesOfFinancialAssetsAbstract

 

Categories of financial assets [abstract]

 

 

ifrs-full

CategoriesOfFinancialAssetsAxis

axis

Categories of financial assets [axis]

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

disclosure: IFRS 7 8

ifrs-full

CategoriesOfFinancialLiabilitiesAbstract

 

Categories of financial liabilities [abstract]

 

 

ifrs-full

CategoriesOfFinancialLiabilitiesAxis

axis

Categories of financial liabilities [axis]

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

disclosure: IFRS 7 8

ifrs-full

CategoriesOfNoncurrentFinancialAssetsAbstract

 

Categories of non-current financial assets [abstract]

 

 

ifrs-full

CategoriesOfNoncurrentFinancialLiabilitiesAbstract

 

Categories of non-current financial liabilities [abstract]

 

 

ifrs-full

CategoriesOfRelatedPartiesAxis

axis

Categories of related parties [axis]

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

disclosure: IAS 24 19

ifrs-full

ChangeInAmountRecognisedForPreacquisitionDeferredTaxAsset

X duration, debit

Increase (decrease) in amount recognised for pre-acquisition deferred tax asset

The increase (decrease) in a pre-acquisition deferred tax asset of the acquirer as a result of a business combination that changes the probability of realising the asset by the acquirer. [Refer: Deferred tax assets; Business combinations [member]]

disclosure: IAS 12 81 j

ifrs-full

ChangeInValueOfForeignCurrencyBasisSpreadsAbstract

 

Change in value of foreign currency basis spreads [abstract]

 

 

ifrs-full

ChangeInValueOfForwardElementsOfForwardContractsAbstract

 

Change in value of forward elements of forward contracts [abstract]

 

 

ifrs-full

ChangeInValueOfTimeValueOfOptionsAbstract

 

Change in value of time value of options [abstract]

 

 

ifrs-full

ChangesInAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedAbstract

 

Changes in aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss [abstract]

 

 

ifrs-full

ChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract

 

Changes in allowance account for credit losses of financial assets [abstract]

 

 

ifrs-full

ChangesInBiologicalAssets

X duration, debit

Increase (decrease) in biological assets

The increase (decrease) in biological assets. [Refer: Biological assets]

disclosure: IAS 41 50

ifrs-full

ChangesInBiologicalAssetsAbstract

 

Changes in biological assets [abstract]

 

 

ifrs-full

ChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstract

 

Changes in contingent liabilities recognised in business combination [abstract]

 

 

ifrs-full

ChangesInDeferredAcquisitionCostsArisingFromInsuranceContractsAbstract

 

Changes in deferred acquisition costs arising from insurance contracts [abstract]

 

 

ifrs-full

ChangesInDeferredTaxLiabilityAssetAbstract

 

Changes in deferred tax liability (asset) [abstract]

 

 

ifrs-full

ChangesInEquity

X duration, credit

Increase (decrease) in equity

The increase (decrease) in equity. [Refer: Equity]

disclosure: IAS 1 106 d

ifrs-full

ChangesInEquityAbstract

 

Changes in equity [abstract]

 

 

ifrs-full

ChangesInExposureToRisk

text

Description of changes in exposure to risk

The description of changes in the exposure to risks arising from financial instruments. [Refer: Financial instruments, class [member]]

disclosure: IFRS 7 33 c

ifrs-full

ChangesInFairValueMeasurementAssetsAbstract

 

Changes in fair value measurement, assets [abstract]

 

 

ifrs-full

ChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstract

 

Changes in fair value measurement, entity's own equity instruments [abstract]

 

 

ifrs-full

ChangesInFairValueMeasurementLiabilitiesAbstract

 

Changes in fair value measurement, liabilities [abstract]

 

 

ifrs-full

ChangesInFairValueOfCreditDerivativeAbstract

 

Changes in fair value of credit derivative [abstract]

 

 

ifrs-full

ChangesInFairValueOfFinancialAssetsAttributableToChangesInCreditRiskOfFinancialAssets

X duration, debit

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

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

disclosure: IFRS 7 9 c

ifrs-full

ChangesInFairValueOfFinancialAssetsRelatedCreditDerivativesOrSimilarInstruments

X duration

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

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

disclosure: IFRS 7 9 d

ifrs-full

ChangesInFairValueOfFinancialLiabilityAttributableToChangesInCreditRiskOfLiability

X duration, credit

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

The increase (decrease) in the fair value of a financial liability that is attributable to changes in the credit risk of that liability. [Refer: Credit risk [member]]

disclosure: IFRS 7 10A a, disclosure: IFRS 7 10 a - Expiry date 2021-01-01

ifrs-full

ChangesInFairValueOfLoansOrReceivablesAttributableToChangesInCreditRiskOfFinancialAssets

X duration, debit

Increase (decrease) in fair value of loans or receivables, attributable to changes in credit risk of financial assets

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

disclosure: IFRS 7 9 c - Expiry date 2021-01-01

ifrs-full

ChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstruments

X duration

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

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

disclosure: IFRS 7 9 d - Expiry date 2021-01-01

ifrs-full

ChangesInGoodwill

X duration, debit

Increase (decrease) in goodwill

The increase (decrease) in goodwill. [Refer: Goodwill]

disclosure: IFRS 3 B67 d

ifrs-full

ChangesInGoodwillAbstract

 

Changes in goodwill [abstract]

 

 

ifrs-full

ChangesInInsuranceContractsForReconciliationByComponentsAbstract

 

Changes in insurance contracts for reconciliation by components [abstract]

 

 

ifrs-full

ChangesInInsuranceContractsForReconciliationByRemainingCoverageAndIncurredClaimsAbstract

 

Changes in insurance contracts for reconciliation by remaining coverage and incurred claims [abstract]

 

 

ifrs-full

ChangesInIntangibleAssetsAndGoodwillAbstract

 

Changes in intangible assets and goodwill [abstract]

 

 

ifrs-full

ChangesInIntangibleAssetsOtherThanGoodwill

X duration, debit

Increase (decrease) in intangible assets other than goodwill

The increase (decrease) in intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]

disclosure: IAS 38 118 e

ifrs-full

ChangesInIntangibleAssetsOtherThanGoodwillAbstract

 

Changes in intangible assets other than goodwill [abstract]

 

 

ifrs-full

ChangesInInventoriesOfFinishedGoodsAndWorkInProgress

X duration, debit

Decrease (increase) in inventories of finished goods and work in progress

The decrease (increase) in inventories of finished goods and work in progress. [Refer: Inventories; Current finished goods; Current work in progress]

example: IAS 1 102, disclosure: IAS 1 99

ifrs-full

ChangesInInvestmentProperty

X duration, debit

Increase (decrease) in investment property

The increase (decrease) in investment property. [Refer: Investment property]

disclosure: IAS 40 79 d, disclosure: IAS 40 76

ifrs-full

ChangesInInvestmentPropertyAbstract

 

Changes in investment property [abstract]

 

 

ifrs-full

ChangesInLiabilitiesArisingFromFinancingActivitiesAbstract

 

Changes in liabilities arising from financing activities [abstract]

 

 

ifrs-full

ChangesInLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedAbstract

 

Changes in liabilities under insurance contracts and reinsurance contracts issued [abstract]

 

 

ifrs-full

ChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysis

text

Description of changes in methods and assumptions used in preparing sensitivity analysis

The description of changes in the methods and assumptions used in preparing a sensitivity analysis for the types of market risk to which the entity is exposed. [Refer: Market risk [member]]

disclosure: IFRS 7 40 c

ifrs-full

ChangesInMethodsUsedToMeasureRisk

text

Description of changes in methods used to measure risk

The description of changes in methods used to measure risks arising from financial instruments. [Refer: Financial instruments, class [member]]

disclosure: IFRS 7 33 c

ifrs-full

ChangesInNetAssetsAvailableForBenefitsAbstract

 

Changes in net assets available for benefits [abstract]

 

 

ifrs-full

ChangesInNetDefinedBenefitLiabilityAssetAbstract

 

Changes in net defined benefit liability (asset) [abstract]

 

 

ifrs-full

ChangesInNominalAmountOfCreditDerivativeAbstract

 

Changes in nominal amount of credit derivative [abstract]

 

 

ifrs-full

ChangesInNumberOfSharesOutstandingAbstract

 

Changes in number of shares outstanding [abstract]

 

 

ifrs-full

ChangesInObjectivesPoliciesAndProcessesForManagingRisk

text

Description of changes in objectives, policies and processes for managing risk

The description of changes in objectives, policies and processes for managing risks arising from financial instruments. [Refer: Financial instruments, class [member]]

disclosure: IFRS 7 33 c

ifrs-full

ChangesInOtherProvisions

X duration, credit

Increase (decrease) in other provisions

The increase (decrease) in other provisions. [Refer: Other provisions]

disclosure: IAS 37 84

ifrs-full

ChangesInOtherProvisionsAbstract

 

Changes in other provisions [abstract]

 

 

ifrs-full

ChangesInPropertyPlantAndEquipment

X duration, debit

Increase (decrease) in property, plant and equipment

The increase (decrease) in property, plant and equipment. [Refer: Property, plant and equipment]

disclosure: IAS 16 73 e

ifrs-full

ChangesInPropertyPlantAndEquipmentAbstract

 

Changes in property, plant and equipment [abstract]

 

 

ifrs-full

ChangesInRegulatoryDeferralAccountCreditBalancesAbstract

 

Changes in regulatory deferral account credit balances [abstract]

 

 

ifrs-full

ChangesInRegulatoryDeferralAccountDebitBalancesAbstract

 

Changes in regulatory deferral account debit balances [abstract]

 

 

ifrs-full

ChangesInReimbursementRightsAbstract

 

Changes in reimbursement rights [abstract]

 

 

ifrs-full

ChangesInReimbursementRightsAtFairValue

X duration, debit

Increase (decrease) in reimbursement rights, at fair value

The increase (decrease) in the fair value of reimbursement rights. [Refer: At fair value [member]; Reimbursement rights, at fair value]

disclosure: IAS 19 141

ifrs-full

ChangesInReinsuranceAssetsAbstract

 

Changes in reinsurance assets [abstract]

 

 

ifrs-full

ChangesInTaxRatesOrTaxLawsEnactedOrAnnouncedMember

member

Changes in tax rates or tax laws enacted or announced [member]

This member stands for changes in tax rates or tax laws enacted or announced.

example: IAS 10 22 h

ifrs-full

CharacteristicsOfDefinedBenefitPlansAxis

axis

Characteristics of defined benefit plans [axis]

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

example: IAS 19 138 b

ifrs-full

CharacteristicsOfDefinedBenefitPlansMember

member

Characteristics of defined benefit plans [member]

This member stands for all defined benefit plans when disaggregated by characteristics of defined benefits plans. It also represents the standard value for the ‘Characteristics of defined benefits plans’ axis if no other member is used.

example: IAS 19 138 b

ifrs-full

CirculationRevenue

X duration, credit

Circulation revenue

The amount of revenue arising from the sale of newspapers, magazines, periodicals as well as digital applications and formats. [Refer: Revenue]

common practice: IAS 1 112 c

ifrs-full

CircumstancesLeadingToReversalsOfInventoryWritedown

text

Description of circumstances leading to reversals of inventory write-down

The description of the circumstances or events that led to the reversal of a write-down of inventories to net realisable value. [Refer: Inventories; Reversal of inventory write-down]

disclosure: IAS 2 36 g

ifrs-full

ClaimsAndBenefitsPaidNetOfReinsuranceRecoveries

X duration, debit

Claims and benefits paid, net of reinsurance recoveries

The amount of claims and benefits paid to policyholders, net of reinsurance recoveries.

common practice: IAS 1 85

ifrs-full

ClaimsIncurredButNotReported

X instant, credit

Claims incurred but not reported

The amount of liability for insured events that have occurred but for which claims have yet not been reported by policyholders.

example: IFRS 4 IG22 c - Expiry date 2021-01-01, example: IFRS 4 37 b - Expiry date 2021-01-01

ifrs-full

ClaimsReportedByPolicyholders

X instant, credit

Claims reported by policyholders

The amount of liability for claims reported by policyholders as the result of the occurrence of insured events. [Refer: Types of insurance contracts [member]]

example: IFRS 4 IG22 b - Expiry date 2021-01-01, example: IFRS 4 37 b - Expiry date 2021-01-01

ifrs-full

ClassesOfAcquiredReceivablesAxis

axis

Classes of acquired receivables [axis]

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

disclosure: IFRS 3 B64 h

ifrs-full

ClassesOfAcquiredReceivablesMember

member

Classes of acquired receivables [member]

This member stands for classes of receivables acquired in business combinations. It also represents the standard value for the ‘Classes of acquired receivables’ axis if no other member is used. [Refer: Business combinations [member]]

disclosure: IFRS 3 B64 h

ifrs-full

ClassesOfAssetsAxis

axis

Classes of assets [axis]

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

disclosure: IAS 36 126, disclosure: IAS 36 130 d ii, disclosure: IFRS 13 93, disclosure: IFRS 16 53

ifrs-full

ClassesOfAssetsMember

member

Assets [member]

Expiry date 2020-01-01: This member stands for resources: (a) controlled by an entity as a result of past events; and (b) from which future economic benefits are expected to flow to the entity. It also represents the standard value for the ‘Classes of assets’ axis if no other member is used.

Effective 2020-01-01: This member stands for a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits. It also represents the standard value for the ‘Classes of assets’ axis if no other member is used.

disclosure: IAS 36 126, disclosure: IFRS 13 93, disclosure: IFRS 16 53

ifrs-full

ClassesOfCashPaymentsAbstract

 

Classes of cash payments from operating activities [abstract]

 

 

ifrs-full

ClassesOfCashReceiptsFromOperatingActivitiesAbstract

 

Classes of cash receipts from operating activities [abstract]

 

 

ifrs-full

ClassesOfContingentLiabilitiesAxis

axis

Classes of contingent liabilities [axis]

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

disclosure: IAS 37 86, disclosure: IFRS 3 B67 c

ifrs-full

ClassesOfCurrentInventoriesAlternativeAbstract

 

Classes of current inventories, alternative [abstract]

 

 

ifrs-full

ClassesOfEmployeeBenefitsExpenseAbstract

 

Classes of employee benefits expense [abstract]

 

 

ifrs-full

ClassesOfEntitysOwnEquityInstrumentsAxis

axis

Classes of entity's own equity instruments [axis]

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

disclosure: IFRS 13 93

ifrs-full

ClassesOfFinancialAssetsAxis

axis

Classes of financial assets [axis]

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

disclosure: IFRS 9 7.2.34, disclosure: IFRS 17 C32 - Effective 2021-01-01, disclosure: IFRS 4 39L b - Effective on first application of IFRS 9, disclosure: IFRS 7 6, disclosure: IFRS 7 42I

ifrs-full

ClassesOfFinancialInstrumentsAxis

axis

Classes of financial instruments [axis]

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

disclosure: IFRS 7 36, disclosure: IFRS 7 35K, disclosure: IFRS 7 35H, disclosure: IFRS 7 35M

ifrs-full

ClassesOfFinancialInstrumentsMember

member

Financial instruments, class [member]

This member stands for aggregated classes of financial instruments. Financial instruments are contracts that give rise to a financial asset of one entity and a financial liability or equity instrument of another entity. It also represents the standard value for the ‘Classes of financial instruments’ axis if no other member is used. [Refer: Financial assets; Financial liabilities]

disclosure: IFRS 7 36, disclosure: IFRS 7 35K, disclosure: IFRS 7 35H, disclosure: IFRS 7 35M

ifrs-full

ClassesOfFinancialLiabilitiesAxis

axis

Classes of financial liabilities [axis]

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

disclosure: IFRS 9 7.2.34, disclosure: IFRS 7 6, disclosure: IFRS 7 42I

ifrs-full

ClassesOfIntangibleAssetsAndGoodwillAxis

axis

Classes of intangible assets and goodwill [axis]

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

common practice: IAS 38 118

ifrs-full

ClassesOfIntangibleAssetsOtherThanGoodwillAxis

axis

Classes of intangible assets other than goodwill [axis]

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

disclosure: IAS 38 118

ifrs-full

ClassesOfInventoriesAbstract

 

Classes of current inventories [abstract]

 

 

ifrs-full

ClassesOfLiabilitiesAxis

axis

Classes of liabilities [axis]

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

disclosure: IFRS 13 93

ifrs-full

ClassesOfOrdinarySharesAxis

axis

Classes of ordinary shares [axis]

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

disclosure: IAS 33 66

ifrs-full

ClassesOfOtherProvisionsAbstract

 

Classes of other provisions [abstract]

 

 

ifrs-full

ClassesOfPropertyPlantAndEquipmentAxis

axis

Classes of property, plant and equipment [axis]

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

disclosure: IAS 16 73

ifrs-full

ClassesOfProvisionsAxis

axis

Classes of other provisions [axis]

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

disclosure: IAS 37 84

ifrs-full

ClassesOfRegulatoryDeferralAccountBalancesAxis

axis

Classes of regulatory deferral account balances [axis]

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

disclosure: IFRS 14 30 c, disclosure: IFRS 14 33

ifrs-full

ClassesOfRegulatoryDeferralAccountBalancesMember

member

Classes of regulatory deferral account balances [member]

This member stands for all classes (ie types of cost or income) of regulatory deferral account balances. It also represents the standard value for the ‘Classes of regulatory deferral account balances’ axis if no other member is used. [Refer: Regulatory deferral account balances [member]]

disclosure: IFRS 14 30 c, disclosure: IFRS 14 33

ifrs-full

ClassesOfShareCapitalAxis

axis

Classes of share capital [axis]

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

disclosure: IAS 1 79 a

ifrs-full

ClassesOfShareCapitalMember

member

Share capital [member]

This member stands for share capital of the entity. It also represents the standard value for the ‘Classes of share capital’ axis if no other member is used.

disclosure: IAS 1 79 a

ifrs-full

ClassificationOfAssetsAsHeldForSaleMember

member

Classification of assets as held for sale [member]

This member stands for classification of assets as held for sale. [Refer: Non-current assets held for sale [member]]

example: IAS 10 22 c

ifrs-full

ClosingForeignExchangeRate

X.XX instant

Closing foreign exchange rate

The spot exchange rate at the end of the reporting period. Exchange rate is the ratio of exchange for two currencies. Spot exchange rate is the exchange rate for immediate delivery.

common practice: IAS 1 112 c

ifrs-full

CommencementOfMajorLitigationMember

member

Commencement of major litigation [member]

This member stands for the commencement of major litigation.

example: IAS 10 22 j

ifrs-full

CommentaryByManagementOnSignificantCashAndCashEquivalentBalancesHeldByEntityThatAreNotAvailableForUseByGroup

text

Commentary by management on significant cash and cash equivalent balances held by entity that are not available for use by group

The commentary by management on significant cash and cash equivalent balances held by the entity that are not available for use by the group. [Refer: Cash and cash equivalents]

disclosure: IAS 7 48

ifrs-full

CommercialPapersIssued

X instant, credit

Commercial papers issued

The amount of commercial paper issued by the entity.

common practice: IAS 1 112 c

ifrs-full

CommitmentsForDevelopmentOrAcquisitionOfBiologicalAssets

X instant, credit

Commitments for development or acquisition of biological assets

The amount of commitments for the development or acquisition of biological assets. [Refer: Biological assets]

disclosure: IAS 41 49 b

ifrs-full

CommitmentsInRelationToJointVentures

X instant, credit

Commitments in relation to joint ventures

The commitments that the entity has relating to its joint ventures as specified in paragraphs B18-B20 of IFRS 12. [Refer: Joint ventures [member]]

disclosure: IFRS 12 23 a

ifrs-full

CommitmentsMadeByEntityRelatedPartyTransactions

X duration

Commitments made by entity, related party transactions

The amount of related-party commitments made by the entity to do something if a particular event occurs or does not occur in the future, including executory contracts (recognised and unrecognised). [Refer: Related parties [member]]

example: IAS 24 21 i

ifrs-full

CommitmentsMadeOnBehalfOfEntityRelatedPartyTransactions

X duration

Commitments made on behalf of entity, related party transactions

The amount of related-party commitments made on behalf of the entity to do something if a particular event occurs or does not occur in the future, including executory contracts (recognised and unrecognised). [Refer: Related parties [member]]

example: IAS 24 21 i

ifrs-full

CommodityPriceRiskMember

member

Commodity price risk [member]

This member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in commodity prices. [Refer: Financial instruments, class [member]]

example: IFRS 7 IG32, example: IFRS 7 40 a

ifrs-full

CommunicationAndNetworkEquipmentMember

member

Communication and network equipment [member]

This member stands for a class of property, plant and equipment representing communications and network equipment. [Refer: Property, plant and equipment]

common practice: IAS 16 37

ifrs-full

CommunicationExpense

X duration, debit

Communication expense

The amount of expense arising from communication.

common practice: IAS 1 112 c

ifrs-full

CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment

X duration, credit

Compensation from third parties for items of property, plant and equipment that were impaired, lost or given up

The amount of compensation from third parties for items of property, plant and equipment that were impaired, lost or given up that is included in profit or loss. [Refer: Profit (loss); Property, plant and equipment]

disclosure: IAS 16 74 d

ifrs-full

ComponentsOfEquityAxis

axis

Components of equity [axis]

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

disclosure: IAS 1 106

ifrs-full

ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxAbstract

 

Components of other comprehensive income that will be reclassified to profit or loss, before tax [abstract]

 

 

ifrs-full

ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxAbstract

 

Components of other comprehensive income that will be reclassified to profit or loss, net of tax [abstract]

 

 

ifrs-full

ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxAbstract

 

Components of other comprehensive income that will not be reclassified to profit or loss, before tax [abstract]

 

 

ifrs-full

ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract

 

Components of other comprehensive income that will not be reclassified to profit or loss, net of tax [abstract]

 

 

ifrs-full

ComprehensiveIncome

X duration, credit

Comprehensive income

The amount of change in equity resulting from transactions and other events, other than those changes resulting from transactions with owners in their capacity as owners.

disclosure: IAS 1 106 a, disclosure: IAS 1 81A c, disclosure: IFRS 1 32 a ii, disclosure: IFRS 1 24 b, disclosure: IFRS 12 B12 b ix, example: IFRS 12 B10 b

ifrs-full

ComprehensiveIncomeAbstract

 

Comprehensive income [abstract]

 

 

ifrs-full

ComprehensiveIncomeAttributableToAbstract

 

Comprehensive income attributable to [abstract]

 

 

ifrs-full

ComprehensiveIncomeAttributableToNoncontrollingInterests

X duration, credit

Comprehensive income, attributable to non-controlling interests

The amount of comprehensive income attributable to non-controlling interests. [Refer: Comprehensive income; Non-controlling interests]

disclosure: IAS 1 106 a, disclosure: IAS 1 81B b i

ifrs-full

ComprehensiveIncomeAttributableToOwnersOfParent

X duration, credit

Comprehensive income, attributable to owners of parent

The amount of comprehensive income attributable to owners of the parent. [Refer: Comprehensive income]

disclosure: IAS 1 106 a, disclosure: IAS 1 81B b ii

ifrs-full

ComputerEquipmentMember

member

Computer equipment [member]

This member stands for a class of property, plant and equipment representing computer equipment. [Refer: Property, plant and equipment]

common practice: IAS 16 37

ifrs-full

ComputerSoftware

X instant, debit

Computer software

The amount of intangible assets representing computer software. [Refer: Intangible assets other than goodwill]

example: IAS 38 119 c

ifrs-full

ComputerSoftwareMember

member

Computer software [member]

This member stands for a class of intangible assets representing computer software. [Refer: Intangible assets other than goodwill]

example: IAS 38 119 c

ifrs-full

ConcentrationsOfRisk

text

Description of concentrations of risk

The description of concentrations of risks arising from financial instruments. [Refer: Financial instruments, class [member]]

disclosure: IFRS 7 34 c

ifrs-full

ConcentrationsOfRiskAxis

axis

Concentrations of risk [axis]

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

disclosure: IFRS 17 127 - Effective 2021-01-01

ifrs-full

ConcentrationsOfRiskMember

member

Concentrations of risk [member]

This member stands for the concentrations of risk. It also represents the standard value for the ‘Concentrations of risk’ axis if no other member is used.

disclosure: IFRS 17 127 - Effective 2021-01-01

ifrs-full

ConfidenceLevelCorrespondingToResultsOfTechniqueOtherThanConfidenceLevelTechniqueUsedForDeterminingRiskAdjustmentForNonfinancialRisk

X.XX instant

Confidence level corresponding to results of technique other than confidence level technique used for determining risk adjustment for non-financial risk

The confidence level corresponding to the results of a technique other than the confidence level technique used for determining the risk adjustment for non-financial risk. [Refer: Risk adjustment for non-financial risk [member]]

disclosure: IFRS 17 119 - Effective 2021-01-01

ifrs-full

ConfidenceLevelUsedToDetermineRiskAdjustmentForNonfinancialRisk

X.XX instant

Confidence level used to determine risk adjustment for non-financial risk

The confidence level used to determine the risk adjustment for non-financial risk. [Refer: Risk adjustment for non-financial risk [member]]

disclosure: IFRS 17 119 - Effective 2021-01-01

ifrs-full

ConsensusPricingMember

member

Consensus pricing [member]

This member stands for a specific valuation technique consistent with the market approach that involves analysing inputs from consensus prices (for example, offered quotes, comparability adjustments) in the market. [Refer: Market approach [member]]

example: IFRS 13 IE63, example: IFRS 13 B5

ifrs-full

ConsiderationPaidReceived

X duration, credit

Consideration paid (received)

The amount of consideration paid or received in respect of both obtaining and losing control of subsidiaries or other businesses. [Refer: Subsidiaries [member]]

disclosure: IAS 7 40 a

ifrs-full

ConsolidatedAndSeparateFinancialStatementsAxis

axis

Consolidated and separate financial statements [axis]

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

disclosure: IAS 27 4

ifrs-full

ConsolidatedMember

member

Consolidated [member]

This member stands for the financial statements of a group in which the assets, liabilities, equity, income, expenses and cash flows of the parent and its subsidiaries are presented as those of a single economic entity. It also represents the standard value for the ‘Consolidated and separate financial statements’ axis if no other member is used.

disclosure: IAS 27 4

ifrs-full

ConsolidatedStructuredEntitiesAxis

axis

Consolidated structured entities [axis]

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

disclosure: IFRS 12 Nature of the risks associated with an entity's interests in consolidated structured entities

ifrs-full

ConsolidatedStructuredEntitiesMember

member

Consolidated structured entities [member]

This member stands for consolidated structured entities. A structured entity is an entity that has been designed so that voting or similar rights are not the dominant factor in deciding who controls the entity, such as when any voting rights relate to administrative tasks only and the relevant activities are directed by means of contractual arrangements. [Refer: Consolidated [member]]

disclosure: IFRS 12 Nature of the risks associated with an entity's interests in consolidated structured entities

ifrs-full

ConstantPrepaymentRateMeasurementInputMember

member

Constant prepayment rate, measurement input [member]

This member stands for the constant prepayment rate used as a measurement input.

example: IFRS 13 93 d, example: IFRS 13 IE63

ifrs-full

ConstructionInProgress

X instant, debit

Construction in progress

The amount of expenditure capitalised during the construction of non-current assets that are not yet available for use. [Refer: Non-current assets]

common practice: IAS 16 37

ifrs-full

ConstructionInProgressMember

member

Construction in progress [member]

This member stands for expenditure capitalised during the construction of items of property, plant and equipment that are not yet available for use (ie not yet in the location and condition necessary for it to be capable of operating in the manner intended by the management). [Refer: Property, plant and equipment]

common practice: IAS 16 37

ifrs-full

ConsumableBiologicalAssetsMember

member

Consumable biological assets [member]

This member stands for consumable biological assets. Consumable biological assets are those that are to be harvested as agricultural produce or sold as biological assets. [Refer: Biological assets]

example: IAS 41 43

ifrs-full

ConsumerLoans

X instant, debit

Loans to consumers

The amount of consumer loans made by the entity. [Refer: Loans to consumers [member]]

common practice: IAS 1 112 c

ifrs-full

ConsumerLoansMember

member

Loans to consumers [member]

This member stands for loans that are made to individuals for personal use.

example: IFRS 7 IG40B, example: IFRS 7 6, example: IFRS 7 IG20C

ifrs-full

ContingentConsiderationMember

member

Contingent consideration [member]

This member stands for an obligation of the acquirer to transfer additional assets or equity interests to the former owners of an acquiree as part of the exchange for control of the acquiree if specified future events occur or conditions are met.

common practice: IFRS 13 94

ifrs-full

ContingentConsiderationRecognisedAsOfAcquisitionDate

X instant, credit

Contingent consideration recognised as of acquisition date

The amount, at acquisition date, of contingent consideration arrangements recognised as consideration transferred in a business combination. [Refer: Business combinations [member]]

disclosure: IFRS 3 B64 g i

ifrs-full

ContingentLiabilitiesIncurredByVenturerInRelationToInterestsInJointVentures

X instant, credit

Contingent liabilities incurred in relation to interests in joint ventures

The amount of contingent liabilities incurred in relation to interests in joint ventures. [Refer: Contingent liabilities [member]; Joint ventures [member]]

disclosure: IFRS 12 23 b

ifrs-full

ContingentLiabilitiesIncurredInRelationToInterestsInAssociates

X instant, credit

Contingent liabilities incurred in relation to interests in associates

The amount of contingent liabilities incurred relating to the entity's interests in associates. [Refer: Associates [member]; Contingent liabilities [member]]

disclosure: IFRS 12 23 b

ifrs-full

ContingentLiabilitiesMember

member

Contingent liabilities [member]

This member stands for possible obligations that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the entity; or, present obligations that arise from past events but are not recognised because (a) it is probable that an outflow of resources embodying economic benefits will be required to settle the obligations; or (b) the amount of the obligations cannot be measured with sufficient reliability. It also represents the standard value for the ‘Classes of contingent liabilities’ axis if no other member is used.

disclosure: IAS 37 88, disclosure: IFRS 3 B67 c

ifrs-full

ContingentLiabilitiesOfJointVentureMember

member

Contingent liabilities related to joint ventures [member]

This member stands for contingent liabilities that are related to joint ventures. [Refer: Contingent liabilities [member]; Joint ventures [member]]

example: IAS 37 88

ifrs-full

ContingentLiabilitiesRecognisedAsOfAcquisitionDate

X instant, credit

Contingent liabilities recognised as of acquisition date

The amount of contingent liabilities recognised as of the acquisition date in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]

example: IFRS 3 B64 i, example: IFRS 3 IE72

ifrs-full

ContingentLiabilitiesRecognisedInBusinessCombination

X instant, credit

Contingent liabilities recognised in business combination

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

disclosure: IFRS 3 B67 c

ifrs-full

ContingentLiabilityArisingFromPostemploymentBenefitObligationsMember

member

Contingent liability arising from post-employment benefit obligations [member]

This member stands for a contingent liability arising from post-employment benefit obligations. Post-employment benefits are employee benefits (other than termination benefits and short-term employee benefits) that are payable after the completion of employment. [Refer: Contingent liabilities [member]]

disclosure: IAS 19 152

ifrs-full

ContingentLiabilityForDecommissioningRestorationAndRehabilitationCostsMember

member

Contingent liability for decommissioning, restoration and rehabilitation costs [member]

This member stands for a contingent liability relating to decommissioning, restoration and rehabilitation costs. [Refer: Contingent liabilities [member]]

example: IAS 37 88

ifrs-full

ContingentLiabilityForGuaranteesMember

member

Contingent liability for guarantees [member]

This member stands for a contingent liability for guarantees. [Refer: Contingent liabilities [member]; Guarantees [member]]

common practice: IAS 37 88

ifrs-full

ContinuingAndDiscontinuedOperationsAxis

axis

Continuing and discontinued operations [axis]

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

disclosure: IFRS 5 Presentation and Disclosure

ifrs-full

ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis

axis

Continuing involvement in derecognised financial assets by type of instrument [axis]

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

example: IFRS 7 B33

ifrs-full

ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfTransferAxis

axis

Continuing involvement in derecognised financial assets by type of transfer [axis]

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

example: IFRS 7 B33

ifrs-full

ContinuingOperationsMember

member

Continuing operations [member]

This member stands for components of the entity that are not discontinued operations. A component of an entity comprises operations and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the entity. This member also represents the standard value for the ‘Continuing and discontinued operations’ axis if no other member is used. [Refer: Discontinued operations [member]; Aggregate continuing and discontinued operations [member]]

disclosure: IFRS 5 Presentation and Disclosure

ifrs-full

ContractAssets

X instant, debit

Contract assets

The amount of an entity’s right to consideration in exchange for goods or services that the entity has transferred to a customer, when that right is conditioned on something other than the passage of time (for example, the entity’s future performance).

disclosure: IFRS 15 105, disclosure: IFRS 15 116 a

ifrs-full

ContractAssetsAbstract

 

Contract assets [abstract]

 

 

ifrs-full

ContractAssetsMember

member

Contract assets [member]

This member stands for contract assets. [Refer: Contract assets]

disclosure: IFRS 7 35H b iii, disclosure: IFRS 7 35M b iii, example: IFRS 7 35N

ifrs-full

ContractDurationAxis

axis

Contract duration [axis]

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

example: IFRS 15 B89 e

ifrs-full

ContractDurationMember

member

Contract duration [member]

This member stands for all durations of contracts with customers. It also represents the standard value for the ‘Contract duration’ axis if no other member is used.

example: IFRS 15 B89 e

ifrs-full

ContractLiabilities

X instant, credit

Contract liabilities

The amount of an entity’s obligation to transfer goods or services to a customer for which the entity has received consideration (or the amount is due) from the customer.

disclosure: IFRS 15 105, disclosure: IFRS 15 116 a

ifrs-full

ContractLiabilitiesAbstract

 

Contract liabilities [abstract]

 

 

ifrs-full

ContractualAmountsToBeExchangedInDerivativeFinancialInstrumentForWhichGrossCashFlowsAreExchanged

X instant, credit

Contractual amounts to be exchanged in derivative financial instrument for which gross cash flows are exchanged

The amount of contractual undiscounted cash flows in relation to contractual amounts to be exchanged in a derivative financial instrument for which gross cash flows are exchanged. [Refer: Derivatives [member]]

example: IFRS 7 B11D d

ifrs-full

ContractualCapitalCommitments

X instant, credit

Contractual capital commitments

The amount of capital commitments for which the entity has entered into a contract. [Refer: Capital commitments]

common practice: IAS 1 112 c

ifrs-full

ContractualCommitmentsForAcquisitionOfIntangibleAssets

X instant, credit

Contractual commitments for acquisition of intangible assets

The amount of contractual commitments for the acquisition of intangible assets.

disclosure: IAS 38 122 e

ifrs-full

ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipment

X instant, credit

Contractual commitments for acquisition of property, plant and equipment

The amount of contractual commitments for the acquisition of property, plant and equipment. [Refer: Property, plant and equipment]

disclosure: IAS 16 74 c

ifrs-full

ContractualServiceMargin

X instant, credit

Contractual service margin

The amount of the contractual service margin. [Refer: Contractual service margin [member]]

disclosure: IFRS 17 109 - Effective 2021-01-01

ifrs-full

ContractualServiceMarginMember

member

Contractual service margin [member]

This member stands for a component of the carrying amount of the asset or liability for a group of insurance contracts representing the unearned profit the entity will recognise as it provides services under the insurance contracts in the group.

disclosure: IFRS 17 101 c - Effective 2021-01-01, disclosure: IFRS 17 107 d - Effective 2021-01-01

ifrs-full

ContractualServiceMarginNotRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachOrFairValueApproachHasBeenAppliedMember

member

Contractual service margin not related to contracts that existed at transition date to which modified retrospective approach or fair value approach has been applied [member]

This member stands for the contractual service margin not related to contracts that existed at the transition date to which the modified retrospective approach (as described in paragraphs C6-C19 of IFRS 17) or the fair value approach (as described in paragraphs C20-C24 of IFRS 17) has been applied. [Refer: Contractual service margin [member]]

disclosure: IFRS 17 114 c - Effective 2021-01-01

ifrs-full

ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichFairValueApproachHasBeenAppliedMember

member

Contractual service margin related to contracts that existed at transition date to which fair value approach has been applied [member]

This member stands for the contractual service margin related to contracts that existed at the transition date to which the fair value approach (as described in paragraphs C20-C24 of IFRS 17) has been applied. [Refer: Contractual service margin [member]]

disclosure: IFRS 17 114 b - Effective 2021-01-01

ifrs-full

ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachHasBeenAppliedMember

member

Contractual service margin related to contracts that existed at transition date to which modified retrospective approach has been applied [member]

This member stands for the contractual service margin related to contracts that existed at the transition date to which the modified retrospective approach (as described in paragraphs C6-C19 of IFRS 17) has been applied. [Refer: Contractual service margin [member]]

disclosure: IFRS 17 114 a - Effective 2021-01-01

ifrs-full

ContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset

X duration, debit

Contributions to plan by employer, net defined benefit liability (asset)

The decrease (increase) in net defined benefit liability (asset) resulting from contributions to a defined benefit plan by the employer. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]]

disclosure: IAS 19 141 f

ifrs-full

ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset

X duration, debit

Contributions to plan by plan participants, net defined benefit liability (asset)

The decrease (increase) in the net defined benefit liability (asset) resulting from contributions to a defined benefit plan by plan participants. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]]

disclosure: IAS 19 141 f

ifrs-full

ContributionsToPlanNetDefinedBenefitLiabilityAsset

X duration, debit

Contributions to plan, net defined benefit liability (asset)

The decrease (increase) in the net defined benefit liability (asset) resulting from contributions to a defined benefit plan. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]]

disclosure: IAS 19 141 f

ifrs-full

ContributionsToPlanNetDefinedBenefitLiabilityAssetAbstract

 

Contributions to plan, net defined benefit liability (asset) [abstract]

 

 

ifrs-full

CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRights

X instant, debit

Copyrights, patents and other industrial property rights, service and operating rights

The amount of intangible assets representing copyrights, patents and other industrial property rights, service and operating rights. [Refer: Intangible assets other than goodwill]

example: IAS 38 119 e

ifrs-full

CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember