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Document L:2022:077:FULL

Official Journal of the European Union, L 077, 7 March 2022


Display all documents published in this Official Journal
 

ISSN 1977-0677

Official Journal

of the European Union

L 77

European flag  

English edition

Legislation

Volume 65
7 March 2022


Contents

 

II   Non-legislative acts

page

 

 

REGULATIONS

 

*

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

1

 


 

(1)   Text with EEA relevance.

EN

Acts whose titles are printed in light type are those relating to day-to-day management of agricultural matters, and are generally valid for a limited period.

The titles of all other Acts are printed in bold type and preceded by an asterisk.


II Non-legislative acts

REGULATIONS

7.3.2022   

EN

Official Journal of the European Union

L 77/1


COMMISSION DELEGATED REGULATION (EU) 2022/352

of 29 November 2021

amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format

(Text with EEA relevance)

THE EUROPEAN COMMISSION,

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

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

Whereas:

(1)

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

(2)

The core taxonomy to be used for the single electronic reporting format is based on the IFRS Taxonomy and is an extension of it. The IFRS Foundation annually updates the IFRS Taxonomy to reflect, amongst other developments, the issuance of new IFRSs or the amendment of existing IFRSs, the analysis of disclosures commonly reported in practice, or improvements to general content or technology of the IFRS Taxonomy. Therefore, it is necessary to update the regulatory technical standards to reflect each annual update of the IFRS Taxonomy.

(3)

In March 2021 the IFRS Foundation published the updated version of the IFRS Taxonomy. This update should therefore be reflected in Delegated Regulation (EU) 2019/815.

(4)

Annex VI of Delegated Regulation (EU) 2019/815 currently specifies for each element of the core taxonomy a standard label (‘label’) and a documentation label (‘documentation label’). In order to facilitate a harmonised application of the requirement to mark up IFRS consolidated financial statements, it would be appropriate that this Regulation includes, where relevant, the additional label types foreseen by the IFRS Taxonomy. Therefore Annex VI should be amended to include, where relevant, additional label types.

(5)

In order to allow enough time for the effective implementation of the requirements by issuers, and to minimise compliance costs, this Regulation should apply to annual financial reports containing financial statements for financial years beginning on or after 1 January 2022. However, issuers should be allowed to adopt the taxonomy specified in this Regulation already for financial years beginning on or after 1 January 2021.

(6)

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

(7)

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

(8)

This Regulation is a technical update to Delegated Regulation (EU) 2019/815 to reflect updates in the IFRS taxonomy and provide additional guidance to mark-up IFRS financial statements. As such it does not constitute new policy or a substantial change to existing policy. ESMA has not conducted open public consultations on the draft regulatory technical standards on which this Regulation is based, analysed the potential related costs and benefits or requested the advice of the Securities and Markets Stakeholder Group established under Article 37 of Regulation (EU) No 1095/2010 of the European Parliament and of the Council (5) because doing so would have been highly disproportionate to the scope and impact of this amendment,

HAS ADOPTED THIS REGULATION:

Article 1

Amendments to Delegated Regulation (EU) 2019/815

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

(1)

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

(2)

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

Article 2

Transitional provision

By way of derogation from Delegated Regulation (EU) 2019/815 as amended by Commission Delegated Regulation (EU) 2020/1989 (6), this Regulation may be applied to annual financial reports containing financial statements for financial years beginning before 1 January 2022.

Article 3

Entry into force and application

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

It shall apply from 1 January 2022 to annual financial reports containing financial statements for financial years beginning on or after 1 January 2022.

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

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

Done at Brussels, 29 November 2021.

For the Commission

The President

Ursula VON DER LEYEN


(1)  OJ L 390, 31.12.2004, p. 38.

(2)  Commission Delegated Regulation (EU) No. 2019/815 supplementing Directive 2004/109/EC 2002 of the European Parliament and of the Council with regard to regulatory technical standards on the specification of a single electronic reporting format (OJ L143, 29.5.2019, p. 1).

(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).

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

(6)  Commission Delegated Regulation (EU) 2020/1989 of 6 November 2020 amending Delegated Regulation (EU) 2019/815 as regards the 2020 update of the taxonomy laid down in the regulatory technical standards for the single electronic reporting format (OJ L 429, 18.12.2020, p. 1).


ANNEX I

Annex I to Delegated Regulation (EU) 2019/815 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/2021-03-24/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/2021-03-24/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/2021-03-24/ifrs-full”’.


ANNEX II

In Annex VI to Delegated Regulation (EU) 2019/815 the table is replaced by the following:

‘Table

Schema of the core taxonomy to mark up IFRS consolidated financial statements

Prefix

Element name/role URI

Element type and attributes

Label type

Label content

References

ifrs-full

AbnormallyLargeChangesInAssetPricesOrForeignExchangeRatesMember

member

label

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

example: IAS 10.22

documentation

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

ifrs-full

AccountingEstimatesAxis

axis

label

Accounting estimates [axis]

Disclosure: IAS 8.39

documentation

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

ifrs-full

AccountingEstimatesMember

member [default]

label

Accounting estimates [member]

Disclosure: IAS 8.39

documentation

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

ifrs-full

AccountingProfit

X duration, credit

label

Accounting profit

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

documentation

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

ifrs-full

Accruals

X instant, credit

label

Accruals

Common practice: IAS 1.78

documentation

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

ifrs-full

AccrualsAndDeferredIncomeIncludingContractLiabilities

X instant, credit

label

Accruals and deferred income including contract liabilities

Common practice: IAS 1.55, Common practice: IAS 1.78

documentation

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

totalLabel

Total accruals and deferred income including contract liabilities

ifrs-full

AccrualsAndDeferredIncomeIncludingContractLiabilitiesAbstract

 

label

Accruals and deferred income including contract liabilities [abstract]

 

ifrs-full

AccrualsClassifiedAsCurrent

X instant, credit

label

Accruals classified as current

Common practice: IAS 1.78

documentation

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

ifrs-full

AccrualsClassifiedAsNoncurrent

X instant, credit

label

Accruals classified as non-current

Common practice: IAS 1.78

documentation

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

ifrs-full

AccruedIncomeIncludingContractAssets

X instant, debit

label

Accrued income including contract assets

Common practice: IAS 1.55, Common practice: IAS 1.78

documentation

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

totalLabel

Total accrued income including contract assets

ifrs-full

AccruedIncomeIncludingContractAssetsAbstract

 

label

Accrued income including contract assets [abstract]

 

ifrs-full

AccruedIncomeOtherThanContractAssets

X instant, debit

label

Accrued income other than contract assets

Common practice: IAS 1.55, Common practice: IAS 1.78

documentation

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

ifrs-full

AccumulatedChangesInFairValueOfFinancialAssetsAttributableToChangesInCreditRiskOfFinancialAssets

X instant, debit

label

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

Disclosure: IFRS 7.9 c

documentation

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

ifrs-full

AccumulatedChangesInFairValueOfFinancialAssetsRelatedCreditDerivativesOrSimilarInstruments

X instant

label

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

Disclosure: IFRS 7.9 d

documentation

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

ifrs-full

AccumulatedChangesInFairValueOfFinancialLiabilityAttributableToChangesInCreditRiskOfLiability

X instant, credit

label

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

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

documentation

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

ifrs-full

AccumulatedChangesInFairValueOfLoanOrReceivableAttributableToChangesInCreditRiskOfFinancialAssets

X instant, debit

label

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

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

documentation

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

ifrs-full

AccumulatedChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstruments

X instant

label

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

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

documentation

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

ifrs-full

AccumulatedDepreciationAmortisationAndImpairmentMember

member

label

Accumulated depreciation, amortisation and impairment [member]

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

documentation

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

ifrs-full

AccumulatedDepreciationAndAmortisationMember

member

label

Accumulated depreciation and amortisation [member]

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

documentation

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

ifrs-full

AccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountAssets

X instant, debit

label

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

Disclosure: IFRS 7.24B a (ii)

documentation

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

ifrs-full

AccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountLiabilities

X instant, credit

label

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

Disclosure: IFRS 7.24B a (ii)

documentation

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

ifrs-full

AccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesAssets

X instant, debit

label

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

Disclosure: IFRS 7.24B a (v)

documentation

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

ifrs-full

AccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesLiabilities

X instant, credit

label

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

Disclosure: IFRS 7.24B a (v)

documentation

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

ifrs-full

AccumulatedImpairmentMember

member

label

Accumulated impairment [member]

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

documentation

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

ifrs-full

AccumulatedOtherComprehensiveIncome

X instant, credit

label

Accumulated other comprehensive income

Common practice: IAS 1.55

documentation

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

totalLabel

Total accumulated other comprehensive income

ifrs-full

AccumulatedOtherComprehensiveIncomeAbstract

 

label

Accumulated other comprehensive income [abstract]

 

ifrs-full

AccumulatedOtherComprehensiveIncomeMember

member

label

Accumulated other comprehensive income [member]

Common practice: IAS 1.108

documentation

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

ifrs-full

AcquisitionAndAdministrationExpenseRelatedToInsuranceContracts

X duration, debit

label

Acquisition and administration expense related to insurance contracts

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

documentation

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

ifrs-full

AcquisitiondateFairValueOfEquityInterestInAcquireeHeldByAcquirerImmediatelyBeforeAcquisitionDate

X instant, credit

label

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

Disclosure: IFRS 3.B64 p (i)

documentation

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

ifrs-full

AcquisitiondateFairValueOfTotalConsiderationTransferred

X instant, credit

label

Consideration transferred, acquisition-date fair value

Disclosure: IFRS 3.B64 f

documentation

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

totalLabel

Total consideration transferred, acquisition-date fair value

ifrs-full

AcquisitiondateFairValueOfTotalConsiderationTransferredAbstract

 

label

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

 

ifrs-full

AcquisitionrelatedCostsForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

X duration, debit

label

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

Disclosure: IFRS 3.B64 m

documentation

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

ifrs-full

AcquisitionrelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

X duration, debit

label

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

Disclosure: IFRS 3.B64 m

documentation

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

ifrs-full

AcquisitionsThroughBusinessCombinationsBiologicalAssets

X duration, debit

label

Acquisitions through business combinations, biological assets

Disclosure: IAS 41.50 e

documentation

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

ifrs-full

AcquisitionsThroughBusinessCombinationsDeferredAcquisitionCostsArisingFromInsuranceContracts

X duration, debit

label

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

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

documentation

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

ifrs-full

AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill

X duration, debit

label

Acquisitions through business combinations, intangible assets and goodwill

Common practice: IAS 38.118 e (i)

documentation

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

ifrs-full

AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill

X duration, debit

label

Acquisitions through business combinations, intangible assets other than goodwill

Disclosure: IAS 38.118 e (i)

documentation

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

ifrs-full

AcquisitionsThroughBusinessCombinationsInvestmentProperty

X duration, debit

label

Acquisitions through business combinations, investment property

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

documentation

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

ifrs-full

AcquisitionsThroughBusinessCombinationsLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued

X duration, credit

label

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

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

documentation

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

ifrs-full

AcquisitionsThroughBusinessCombinationsOtherProvisions

X duration, credit

label

Acquisitions through business combinations, other provisions

Common practice: IAS 37.84

documentation

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

ifrs-full

AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment

X duration, debit

label

Acquisitions through business combinations, property, plant and equipment

Disclosure: IAS 16.73 e (iii)

documentation

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

ifrs-full

AcquisitionsThroughBusinessCombinationsReinsuranceAssets

X duration, debit

label

Acquisitions through business combinations, reinsurance assets

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

documentation

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

ifrs-full

ActualClaimsThatAriseFromContractsWithinScopeOfIFRS17

X instant, debit

label

Actual claims that arise from contracts within scope of IFRS 17

Disclosure: Effective 2023-01-01 IFRS 17.130

documentation

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

ifrs-full

ActuarialAssumptionOfDiscountRates

X.XX instant

label

Actuarial assumption of discount rates

Common practice: IAS 19.144

documentation

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

ifrs-full

ActuarialAssumptionOfDiscountRatesMember

member

label

Actuarial assumption of discount rates [member]

Common practice: IAS 19.145

documentation

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

ifrs-full

ActuarialAssumptionOfExpectedRatesOfInflation

X.XX instant

label

Actuarial assumption of expected rates of inflation

Common practice: IAS 19.144

documentation

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

ifrs-full

ActuarialAssumptionOfExpectedRatesOfInflationMember

member

label

Actuarial assumption of expected rates of inflation [member]

Common practice: IAS 19.145

documentation

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

ifrs-full

ActuarialAssumptionOfExpectedRatesOfPensionIncreases

X.XX instant

label

Actuarial assumption of expected rates of pension increases

Common practice: IAS 19.144

documentation

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

ifrs-full

ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember

member

label

Actuarial assumption of expected rates of pension increases [member]

Common practice: IAS 19.145

documentation

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

ifrs-full

ActuarialAssumptionOfExpectedRatesOfSalaryIncreases

X.XX instant

label

Actuarial assumption of expected rates of salary increases

Common practice: IAS 19.144

documentation

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

ifrs-full

ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember

member

label

Actuarial assumption of expected rates of salary increases [member]

Common practice: IAS 19.145

documentation

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

ifrs-full

ActuarialAssumptionOfLifeExpectancyAfterRetirement2019

DUR

label

Actuarial assumption of life expectancy after retirement

Common practice: IAS 19.144

documentation

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

ifrs-full

ActuarialAssumptionOfLifeExpectancyAfterRetirementMember

member

label

Actuarial assumption of life expectancy after retirement [member]

Common practice: IAS 19.145

documentation

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

ifrs-full

ActuarialAssumptionOfMedicalCostTrendRates

X.XX instant

label

Actuarial assumption of medical cost trend rates

Common practice: IAS 19.144

documentation

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

ifrs-full

ActuarialAssumptionOfMedicalCostTrendRatesMember

member

label

Actuarial assumption of medical cost trend rates [member]

Common practice: IAS 19.145

documentation

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

ifrs-full

ActuarialAssumptionOfMortalityRates

X.XX instant

label

Actuarial assumption of mortality rates

Common practice: IAS 19.144

documentation

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

ifrs-full

ActuarialAssumptionOfMortalityRatesMember

member

label

Actuarial assumption of mortality rates [member]

Common practice: IAS 19.145

documentation

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

ifrs-full

ActuarialAssumptionOfRetirementAge2019

DUR

label

Actuarial assumption of retirement age

Common practice: IAS 19.144

documentation

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

ifrs-full

ActuarialAssumptionOfRetirementAgeMember

member

label

Actuarial assumption of retirement age [member]

Common practice: IAS 19.145

documentation

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

ifrs-full

ActuarialAssumptionsAxis

axis

label

Actuarial assumptions [axis]

Disclosure: IAS 19.145

documentation

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

ifrs-full

ActuarialAssumptionsMember

member [default]

label

Actuarial assumptions [member]

Disclosure: IAS 19.145

documentation

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

ifrs-full

ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsBeforeTaxDefinedBenefitPlans

X duration, credit

label

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

Common practice: IAS 19.135 b

documentation

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

ifrs-full

ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetDefinedBenefitLiabilityAsset

(X) duration, debit

label

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

Disclosure: IAS 19.141 c (ii)

documentation

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

negatedLabel

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

ifrs-full

ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetOfTaxDefinedBenefitPlans

X duration, credit

label

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

Common practice: IAS 19.135 b

documentation

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

ifrs-full

ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsBeforeTaxDefinedBenefitPlans

X duration, credit

label

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

Common practice: IAS 19.135 b

documentation

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

ifrs-full

ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset

(X) duration, debit

label

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

Disclosure: IAS 19.141 c (iii)

documentation

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

negatedLabel

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

ifrs-full

ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetOfTaxDefinedBenefitPlans

X duration, credit

label

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

Common practice: IAS 19.135 b

documentation

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

ifrs-full

ActuarialGainsLossesArisingFromExperienceAdjustmentsBeforeTaxDefinedBenefitPlans

X duration, credit

label

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

Common practice: IAS 19.135 b

documentation

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

ifrs-full

ActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset

(X) duration, debit

label

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

Common practice: IAS 19.141 c

documentation

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

negatedLabel

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

ifrs-full

ActuarialGainsLossesArisingFromExperienceAdjustmentsNetOfTaxDefinedBenefitPlans

X duration, credit

label

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

Common practice: IAS 19.135 b

documentation

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

ifrs-full

ActuarialPresentValueOfPromisedRetirementBenefits

X instant, credit

label

Actuarial present value of promised retirement benefits

Disclosure: IAS 26.35 d

documentation

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

ifrs-full

AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets

X duration

label

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

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

documentation

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

commentaryGuidance

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

ifrs-full

AdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract

 

label

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

 

ifrs-full

AdditionalDisclosuresRelatedToRegulatoryDeferralAccountsAbstract

 

label

Additional disclosures related to regulatory deferral accounts [abstract]

 

ifrs-full

AdditionalInformationAboutEntityExposureToRisk

text

label

Additional information about entity exposure to risk

Disclosure: IFRS 7.35

documentation

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

ifrs-full

AdditionalInformationAboutInsuranceContractsExplanatory

text block

label

Additional information about insurance contracts [text block]

Disclosure: Effective 2023-01-01 IFRS 17.94

documentation

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

ifrs-full

AdditionalInformationAboutNatureAndFinancialEffectOfBusinessCombination

text

label

Additional information about nature and financial effect of business combination

Disclosure: IFRS 3.63

documentation

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

ifrs-full

AdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatory

text block

label

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

Disclosure: IFRS 12.B25

documentation

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

ifrs-full

AdditionalInformationAboutSharebasedPaymentArrangements

text block

label

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

Disclosure: IFRS 2.52

documentation

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

ifrs-full

AdditionalInformationAbstract

 

label

Additional information [abstract]

 

ifrs-full

AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination

X duration, credit

label

Additional liabilities, contingent liabilities recognised in business combination

Disclosure: IFRS 3.B67 c

documentation

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

totalLabel

Total additional liabilities, contingent liabilities recognised in business combination

ifrs-full

AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationAbstract

 

label

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

 

ifrs-full

AdditionalPaidinCapital

X instant, credit

label

Additional paid-in capital

Common practice: IAS 1.55

documentation

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

ifrs-full

AdditionalPaidinCapitalMember

member

label

Additional paid-in capital [member]

Common practice: IAS 1.108

documentation

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

ifrs-full

AdditionalProvisionsOtherProvisions

X duration, credit

label

Additional provisions, other provisions

Disclosure: IAS 37.84 b

documentation

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

totalLabel

Total additional provisions, other provisions

ifrs-full

AdditionalProvisionsOtherProvisionsAbstract

 

label

Additional provisions, other provisions [abstract]

 

ifrs-full

AdditionalRecognitionGoodwill

X duration, debit

label

Additional recognition, goodwill

Disclosure: IFRS 3.B67 d (ii)

documentation

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

ifrs-full

AdditionsFromAcquisitionsInvestmentProperty

X duration, debit

label

Additions from acquisitions, investment property

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

documentation

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

ifrs-full

AdditionsFromPurchasesBiologicalAssets

X duration, debit

label

Additions from purchases, biological assets

Disclosure: IAS 41.50 b

documentation

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

ifrs-full

AdditionsFromSubsequentExpenditureRecognisedAsAssetBiologicalAssets

X duration, debit

label

Additions from subsequent expenditure recognised as asset, biological assets

Common practice: IAS 41.50

documentation

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

ifrs-full

AdditionsFromSubsequentExpenditureRecognisedAsAssetInvestmentProperty

X duration, debit

label

Additions from subsequent expenditure recognised as asset, investment property

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

documentation

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

ifrs-full

AdditionsInvestmentPropertyAbstract

 

label

Additions, investment property [abstract]

 

ifrs-full

AdditionsLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued

X duration, credit

label

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

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

documentation

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

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets

X duration, debit

label

Additions other than through business combinations, biological assets

Common practice: IAS 41.50

documentation

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

totalLabel

Total additions other than through business combinations, biological assets

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsBiologicalAssetsAbstract

 

label

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

 

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill

X duration, debit

label

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

Disclosure: IAS 38.118 e (i)

documentation

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

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty

X duration, debit

label

Additions other than through business combinations, investment property

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

documentation

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

totalLabel

Total additions other than through business combinations, investment property

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment

X duration, debit

label

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

Disclosure: IAS 16.73 e (i)

documentation

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

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsReinsuranceAssets

X duration, debit

label

Additions other than through business combinations, reinsurance assets

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

documentation

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

ifrs-full

AdditionsToNoncurrentAssets

X duration, debit

label

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

Disclosure: IFRS 8.24 b, Disclosure: IFRS 8.28 e

documentation

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

ifrs-full

AdditionsToRightofuseAssets

X duration, debit

label

Additions to right-of-use assets

Disclosure: IFRS 16.53 h

documentation

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

ifrs-full

AddressOfRegisteredOfficeOfEntity

text

label

Address of entity's registered office

Disclosure: IAS 1.138 a

documentation

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

ifrs-full

AddressWhereConsolidatedFinancialStatementsAreObtainable

text

label

Address where consolidated financial statements are obtainable

Disclosure: IAS 27.16 a

documentation

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

ifrs-full

AdjustedWeightedAverageShares

shares

label

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

Disclosure: IAS 33.70 b

documentation

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

ifrs-full

AdjustmentsForAmortisationExpense

X duration, debit

label

Adjustments for amortisation expense

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForAmountsTransferredToInitialCarryingAmountOfHedgedItems

(X) duration, debit

label

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

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

documentation

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

negatedLabel

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

ifrs-full

AdjustmentsForCurrentTaxOfPriorPeriod

X duration, debit

label

Adjustments for current tax of prior periods

Example: IAS 12.80 b

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInAccruedIncomeIncludingContractAssets

X duration, debit

label

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

Common practice: IAS 7.20 a

documentation

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

totalLabel

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

ifrs-full

AdjustmentsForDecreaseIncreaseInAccruedIncomeIncludingContractAssetsAbstract

 

label

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

 

ifrs-full

AdjustmentsForDecreaseIncreaseInAccruedIncomeOtherThanContractAssets

X duration, debit

label

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

Common practice: IAS 7.20 a

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInBiologicalAssets

X duration, debit

label

Adjustments for decrease (increase) in biological assets

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInContractAssets

X duration, debit

label

Adjustments for decrease (increase) in contract assets

Common practice: IAS 7.20 a

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInDerivativeFinancialAssets

X duration, debit

label

Adjustments for decrease (increase) in derivative financial assets

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInFinancialAssetsHeldForTrading

X duration, debit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInInventories

X duration, debit

label

Adjustments for decrease (increase) in inventories

Common practice: IAS 7.20 a

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToBanks

X duration, debit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToCustomers

X duration, debit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInOtherAssets

X duration, debit

label

Adjustments for decrease (increase) in other assets

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInOtherCurrentAssets

X duration, debit

label

Adjustments for decrease (increase) in other current assets

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables

X duration, debit

label

Adjustments for decrease (increase) in other operating receivables

Common practice: IAS 7.20 a

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInPrepaidExpenses

X duration, debit

label

Adjustments for decrease (increase) in prepaid expenses

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowed

X duration, debit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInTradeAccountReceivable

X duration, debit

label

Adjustments for decrease (increase) in trade accounts receivable

Common practice: IAS 7.20 a

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables

X duration, debit

label

Adjustments for decrease (increase) in trade and other receivables

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForDeferredTaxExpense

X duration, debit

label

Adjustments for deferred tax expense

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForDeferredTaxOfPriorPeriods

X duration, debit

label

Adjustments for deferred tax of prior periods

Common practice: IAS 12.80

documentation

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

ifrs-full

AdjustmentsForDepreciationAndAmortisationExpense

X duration, debit

label

Adjustments for depreciation and amortisation expense

Common practice: IAS 7.20 b

documentation

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

ifrs-full

AdjustmentsForDepreciationAndAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss

X duration, debit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForDepreciationExpense

X duration, debit

label

Adjustments for depreciation expense

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForDividendIncome

X duration, credit

label

Adjustments for dividend income

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForFairValueGainsLosses

X duration, debit

label

Adjustments for fair value losses (gains)

Common practice: IAS 7.20 b

documentation

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

ifrs-full

AdjustmentsForFinanceCosts

X duration, debit

label

Adjustments for finance costs

Common practice: IAS 7.20 c

documentation

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

ifrs-full

AdjustmentsForFinanceIncome

X duration, credit

label

Adjustments for finance income

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForFinanceIncomeCost

X duration, credit

label

Adjustments for finance income (cost)

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForGainLossOnDisposalOfInvestmentsInSubsidiariesJointVenturesAndAssociates

X duration, credit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipment

X duration, credit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForGainsLossesOnChangeInFairValueLessCostsToSellBiologicalAssets

X duration, credit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives

X duration, credit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForGainsLossesOnFairValueAdjustmentInvestmentProperty

X duration, credit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForImpairmentLossRecognisedInProfitOrLossGoodwill

X duration, debit

label

Adjustments for impairment loss recognised in profit or loss, goodwill

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss

X duration, debit

label

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

Common practice: IAS 7.20 b

documentation

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

ifrs-full

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossExplorationAndEvaluationAssets

X duration, debit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossInventories

X duration, debit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances

X duration, debit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment

X duration, debit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeAndOtherReceivables

X duration, debit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForIncomeTaxExpense

X duration, debit

label

Adjustments for income tax expense

Disclosure: IAS 7.35

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInContractLiabilities

X duration, debit

label

Adjustments for increase (decrease) in contract liabilities

Common practice: IAS 7.20 a

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilities

X duration, debit

label

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

Common practice: IAS 7.20 a

documentation

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

totalLabel

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

ifrs-full

AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilitiesAbstract

 

label

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

 

ifrs-full

AdjustmentsForIncreaseDecreaseInDeferredIncomeOtherThanContractLiabilities

X duration, debit

label

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

Common practice: IAS 7.20 a

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInDepositsFromBanks

X duration, debit

label

Adjustments for increase (decrease) in deposits from banks

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInDepositsFromCustomers

X duration, debit

label

Adjustments for increase (decrease) in deposits from customers

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInDerivativeFinancialLiabilities

X duration, debit

label

Adjustments for increase (decrease) in derivative financial liabilities

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities

X duration, debit

label

Adjustments for increase (decrease) in employee benefit liabilities

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesHeldForTrading

X duration, debit

label

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

Common practice: IAS 7.20

documentation

Adjustments for increase (decrease) in financial liabilities held for trading to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial liabilities; Financial liabilities at fair value through profit or loss that meet definition of held for trading; Profit (loss)]

ifrs-full

AdjustmentsForIncreaseDecreaseInInsuranceReinsuranceAndInvestmentContractLiabilities

X duration, debit

label

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

Common practice: IAS 7.20

documentation

Adjustments for increase (decrease) in insurance, reinsurance and investment contract liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Investment contracts liabilities; Liabilities under insurance contracts and reinsurance contracts issued; Profit (loss)]

ifrs-full

AdjustmentsForIncreaseDecreaseInOtherCurrentLiabilities

X duration, debit

label

Adjustments for increase (decrease) in other current liabilities

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInOtherLiabilities

X duration, debit

label

Adjustments for increase (decrease) in other liabilities

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInOtherOperatingPayables

X duration, debit

label

Adjustments for increase (decrease) in other operating payables

Common practice: IAS 7.20 a

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInRepurchaseAgreementsAndCashCollateralOnSecuritiesLent

X duration, debit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInTradeAccountPayable

X duration, debit

label

Adjustments for increase (decrease) in trade accounts payable

Common practice: IAS 7.20 a

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables

X duration, debit

label

Adjustments for increase (decrease) in trade and other payables

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForIncreaseInOtherProvisionsArisingFromPassageOfTime

X duration, debit

label

Adjustments for increase in other provisions arising from passage of time

Common practice: IAS 7.20

documentation

Adjustments for increases in other provisions arising from the passage of time to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss); Other provisions [member]]

ifrs-full

AdjustmentsForInterestExpense

X duration, debit

label

Adjustments for interest expense

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForInterestIncome

X duration, credit

label

Adjustments for interest income

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets

X duration, debit

label

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

Common practice: IAS 7.14

documentation

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

ifrs-full

AdjustmentsForProvisions

X duration, debit

label

Adjustments for provisions

Common practice: IAS 7.20 b

documentation

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

ifrs-full

AdjustmentsForReconcileProfitLoss

X duration, debit

label

Adjustments to reconcile profit (loss)

Disclosure: IAS 7.20

documentation

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

totalLabel

Total adjustments to reconcile profit (loss)

ifrs-full

AdjustmentsForReconcileProfitLossAbstract

 

label

Adjustments to reconcile profit (loss) [abstract]

 

ifrs-full

AdjustmentsForSharebasedPayments

X duration, debit

label

Adjustments for share-based payments

Common practice: IAS 7.20 b

documentation

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

ifrs-full

AdjustmentsForUndistributedProfitsOfAssociates

(X) duration, credit

label

Adjustments for undistributed profits of associates

Common practice: IAS 7.20 b

documentation

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

negatedLabel

Adjustments for undistributed profits of associates

ifrs-full

AdjustmentsForUndistributedProfitsOfInvestmentsAccountedForUsingEquityMethod

X duration, credit

label

Adjustments for undistributed profits of investments accounted for using equity method

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForUnrealisedForeignExchangeLossesGains

X duration, debit

label

Adjustments for unrealised foreign exchange losses (gains)

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

documentation

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

ifrs-full

AdjustmentsToProfitLossForInterestAndDividendsOnEquityInstrumentsOtherThanPreferenceSharesAndParticipatingEquityInstruments

(X) duration, debit

label

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

Common practice: IAS 33.70 a

documentation

The adjustment to reconcile profit (loss) attributable to the parent entity to the numerator used in calculating basic earnings (loss) resulting from interest and dividends on equity instruments other than preference shares and participating equity instruments.

negatedLabel

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

ifrs-full

AdjustmentsToReconcileProfitLossAttributableToOwnersOfParentToNumeratorUsedInCalculatingBasicEarningsPerShare

(X) duration, debit

label

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

Disclosure: IAS 33.70 a

documentation

The adjustment to reconcile profit (loss) attributable to the parent entity to the numerator used in calculating basic earnings per share. It represents the aggregate of the reconciliation amounts for all classes of instruments that affect basic earnings per share.

negatedTotalLabel

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

ifrs-full

AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital

X duration, debit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsToReconcileProfitLossToNumeratorUsedInCalculatingBasicEarningsPerShareAbstract

 

label

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

 

ifrs-full

AdjustmentsToReconcileProfitLossToNumeratorUsedInCalculatingEarningsPerShareAbstract

 

label

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

 

ifrs-full

AdjustmentToCarryingAmountsReportedUnderPreviousGAAP

X instant, debit

label

Aggregate adjustment to carrying amounts of investments reported under previous GAAP

Disclosure: IFRS 1.31 c

documentation

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

ifrs-full

AdjustmentToMidmarketConsensusPriceMeasurementInputMember

member

label

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

Example: IFRS 13.B36 c

documentation

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

ifrs-full

AdjustmentToProfitLossForPreferenceShareDividends

(X) duration, debit

label

Adjustment to profit (loss) for preference share dividends

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

documentation

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

negatedLabel

Adjustment to profit (loss) for preference share dividends

ifrs-full

AdministrationCostsNotReflectedInReturnOnPlanAssetsDefinedBenefitPlans

X duration, debit

label

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

Common practice: IAS 19.135 b

documentation

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

ifrs-full

AdministrativeExpense

(X) duration, debit

label

Administrative expenses

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

documentation

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

negatedLabel

Administrative expenses

ifrs-full

Advances

X instant, credit

label

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

Common practice: IAS 1.55, Common practice: IAS 1.78

documentation

The amount of advances received representing contract liabilities for performance obligations satisfied at a point in time. [Refer: Contract liabilities; Performance obligations satisfied at point in time [member]]

ifrs-full

AdvertisingExpense

X duration, debit

label

Advertising expense

Common practice: IAS 1.112 c

documentation

The amount of expense arising from advertising.

ifrs-full

AggregateAdjustmentToCarryingValueReportedUnderPreviousGAAPMember

member

label

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

Disclosure: IFRS 1.30 b

documentation

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

ifrs-full

AggregateContinuingAndDiscontinuedOperationsMember

member

label

Aggregate continuing and discontinued operations [member]

Disclosure: IFRS 5 - Presentation and disclosu

documentation

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

ifrs-full

AggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised

X instant

label

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

Disclosure: IFRS 7.28 b

documentation

The aggregate difference between the fair value at initial recognition and the transaction price for financial instruments that is yet to be recognised in profit or loss. [Refer: Financial instruments, class [member]]

periodStartLabel

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

periodEndLabel

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

ifrs-full

AggregatedIndividuallyImmaterialAssociatesMember

member

label

Aggregated individually immaterial associates [member]

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

documentation

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

ifrs-full

AggregatedIndividuallyImmaterialBusinessCombinationsMember

member

label

Aggregated individually immaterial business combinations [member]

Disclosure: IFRS 3.B65

documentation

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

ifrs-full

AggregatedIndividuallyImmaterialJointVenturesMember

member

label

Aggregated individually immaterial joint ventures [member]

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

documentation

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

ifrs-full

AggregatedMeasurementMember

member [default]

label

Aggregated measurement [member]

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

documentation

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

ifrs-full

AggregatedTimeBandsMember

member

label

Aggregated time bands [member]

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

documentation

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

ifrs-full

AggregateNotSignificantIndividualAssetsOrCashgeneratingUnitsMember

member

label

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

Disclosure: IAS 36.135

documentation

This member stands for the aggregate of cash-generating units for which the amount of goodwill or intangible assets with indefinite useful lives is not significant. [Refer: Cash-generating units [member]; Goodwill; Intangible assets other than goodwill]

ifrs-full

AggregateOfFairValuesMember

member [default]

label

Aggregate of fair values [member]

Disclosure: IFRS 1.30 a

documentation

This member stands for the aggregate of fair values. It also represents the standard value for the 'Fair value as deemed cost' axis if no other member is used.

ifrs-full

AgriculturalProduceByGroupAxis

axis

label

Agricultural produce by group [axis]

Common practice: IAS 41.46 b (ii)

documentation

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

ifrs-full

AgriculturalProduceGroupMember

member [default]

label

Agricultural produce, group [member]

Common practice: IAS 41.46 b (ii)

documentation

This member stands for all agricultural produce when disaggregated by group. It also represents the standard value for the 'Agricultural produce by group' axis if no other member is used. [Refer: Current agricultural produce]

ifrs-full

Aircraft

X instant, debit

label

Aircraft

Example: IAS 16.37 e

documentation

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

ifrs-full

AircraftMember

member

label

Aircraft [member]

Example: IAS 16.37 e

documentation

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

ifrs-full

AirportLandingRightsMember

member

label

Airport landing rights [member]

Common practice: IAS 38.119

documentation

This member stands for airport landing rights.

ifrs-full

AllLevelsOfFairValueHierarchyMember

member [default]

label

All levels of fair value hierarchy [member]

Disclosure: IAS 19.142, Disclosure: IFRS 13.93 b

documentation

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

ifrs-full

AllOtherSegmentsMember

member

label

All other segments [member]

Disclosure: IFRS 15.115, Disclosure: IFRS 8.16

documentation

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

ifrs-full

AllowanceAccountForCreditLossesOfFinancialAssets

X instant, credit

label

Allowance account for credit losses of financial assets

Disclosure: Expiry date 2023-01-01 IFRS 7.16

documentation

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

periodStartLabel

Allowance account for credit losses of financial assets at beginning of period

periodEndLabel

Allowance account for credit losses of financial assets at end of period

ifrs-full

AllowanceForCreditLossesMember

member

label

Allowance for credit losses [member]

Common practice: IAS 12.81 g

documentation

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

ifrs-full

AllTypesOfDepositaryReceiptsMember

member

label

All types of depositary receipts [member]

Common practice: IAS 1.112 c

documentation

This member stands for all types of depositary receipts.

ifrs-full

AllYearsOfInsuranceClaimMember

member [default]

label

All years of insurance claim [member]

Disclosure: Effective 2023-01-01 IFRS 17.130

documentation

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

ifrs-full

AmortisationAssetsRecognisedFromCostsIncurredToObtainOrFulfilContractsWithCustomers

X duration, debit

label

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

Disclosure: IFRS 15.128 b

documentation

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

ifrs-full

AmortisationDeferredAcquisitionCostsArisingFromInsuranceContracts

(X) duration, credit

label

Amortisation, deferred acquisition costs arising from insurance contracts

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

documentation

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

negatedLabel

Amortisation, deferred acquisition costs arising from insurance contracts

ifrs-full

AmortisationExpense

X duration, debit

label

Amortisation expense

Common practice: IAS 1.112 c

documentation

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

ifrs-full

AmortisationIntangibleAssetsOtherThanGoodwill

(X) duration

label

Amortisation, intangible assets other than goodwill

Disclosure: IAS 38.118 e (vi)

documentation

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

commentaryGuidance

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

negatedLabel

Amortisation, intangible assets other than goodwill

ifrs-full

AmortisationMethodIntangibleAssetsOtherThanGoodwill

text

label

Amortisation method, intangible assets other than goodwill

Disclosure: IAS 38.118 b

documentation

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

ifrs-full

AmortisationOfGainsAndLossesArisingOnBuyingReinsurance

X duration, debit

label

Amortisation of losses (gains) arising on buying reinsurance

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

documentation

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

ifrs-full

AmortisationRateIntangibleAssetsOtherThanGoodwill

X.XX duration

label

Amortisation rate, intangible assets other than goodwill

Disclosure: IAS 38.118 a

documentation

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

ifrs-full

AmountByWhichFinancialAssetsRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRisk

X instant

label

Amount by which credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss mitigate maximum exposure to credit risk

Disclosure: IFRS 7.9 b

documentation

The amount by which credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss mitigate maximum exposure to credit risk. [Refer: Loans and receivables; Credit risk [member]; Derivatives [member]; Maximum exposure to credit risk; Financial assets]

commentaryGuidance

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

ifrs-full

AmountByWhichLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRisk

X instant

label

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

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

documentation

The amount by which credit derivatives or similar instruments related to loans or receivables mitigate maximum exposure to credit risk. [Refer: Loans and receivables; Credit risk [member]; Maximum exposure to credit risk; Derivatives [member]]

commentaryGuidance

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

ifrs-full

AmountByWhichRegulatoryDeferralAccountCreditBalanceHasBeenReducedBecauseItIsNoLongerFullyReversible

X instant, debit

label

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

Disclosure: IFRS 14.36

documentation

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

ifrs-full

AmountByWhichRegulatoryDeferralAccountDebitBalanceHasBeenReducedBecauseItIsNoLongerFullyRecoverable

X instant, credit

label

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

Disclosure: IFRS 14.36

documentation

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

ifrs-full

AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount

X instant, debit

label

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

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

documentation

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

ifrs-full

AmountByWhichValueAssignedToKeyAssumptionMustChangeInOrderForUnitsRecoverableAmountToBeEqualToCarryingAmount

X.XX instant

label

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

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

documentation

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

ifrs-full

AmountIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntity

X duration, debit

label

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

Disclosure: IAS 24.18A

documentation

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

ifrs-full

AmountOfReclassificationsOrChangesInPresentation

X duration

label

Amount of reclassifications or changes in presentation

Disclosure: IAS 1.41 b

documentation

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

ifrs-full

AmountPresentedInOtherComprehensiveIncomeRealisedAtDerecognition

X duration

label

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

Disclosure: IFRS 7.10 d

documentation

The amount presented in other comprehensive income that was realised at derecognition of financial liabilities designated at fair value through profit or loss. [Refer: Other comprehensive income]

ifrs-full

AmountReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproach

X duration, debit

label

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

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

documentation

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

ifrs-full

AmountReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachNewlyDesignatedFinancialAssets

X duration, debit

label

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

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

documentation

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

ifrs-full

AmountReclassifiedToOtherComprehensiveIncomeFromProfitOrLossApplyingOverlayApproachBeforeTax

X duration, credit

label

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

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

documentation

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

ifrs-full

AmountReclassifiedToOtherComprehensiveIncomeFromProfitOrLossApplyingOverlayApproachNetOfTax

X duration, credit

label

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

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

documentation

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

ifrs-full

AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSale

X instant, credit

label

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

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

documentation

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

ifrs-full

AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSaleMember

member

label

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

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

documentation

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

ifrs-full

AmountRecognisedInProfitOrLossForReportingPeriodToReflectChangesInLeasePaymentsThatAriseFromRentConcessionsOccurringAsDirectConsequenceOfCovid19PandemicToWhichLesseeAppliedPracticalExpedientInParagraph46AOfIFRS16

X duration, credit

label

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

Disclosure: IFRS 16.60A b

documentation

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

commentaryGuidance

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

ifrs-full

AmountRemovedFromReserveOfCashFlowHedgesAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied

(X) duration, debit

label

Amount removed from reserve of cash flow hedges and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied

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

documentation

The amount removed from reserve of cash flow hedges and included in the initial cost or other carrying amount of a non-financial asset (liability) or a firm commitment for which fair value hedge accounting is applied. [Refer: Reserve of cash flow hedges]

negatedLabel

Amount removed from reserve of cash flow hedges and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied

ifrs-full

AmountRemovedFromReserveOfChangeInValueOfForeignCurrencyBasisSpreadsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied

(X) duration, debit

label

Amount removed from reserve of change in value of foreign currency basis spreads and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied

Disclosure: IFRS 9.6.5.16

documentation

The amount removed from reserve of change in value of foreign currency basis spreads and included in the initial cost or other carrying amount of a non-financial asset (liability) or a firm commitment for which fair value hedge accounting is applied. [Refer: Reserve of change in value of foreign currency basis spreads]

negatedLabel

Amount removed from reserve of change in value of foreign currency basis spreads and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied

ifrs-full

AmountRemovedFromReserveOfChangeInValueOfForwardElementsOfForwardContractsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied

(X) duration, debit

label

Amount removed from reserve of change in value of forward elements of forward contracts and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied

Disclosure: IFRS 9.6.5.16

documentation

The amount removed from reserve of change in value of forward elements of forward contracts and included in the initial cost or other carrying amount of a non-financial asset (liability) or a firm commitment for which fair value hedge accounting is applied. [Refer: Reserve of change in value of forward elements of forward contracts]

negatedLabel

Amount removed from reserve of change in value of forward elements of forward contracts and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied

ifrs-full

AmountRemovedFromReserveOfChangeInValueOfTimeValueOfOptionsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied

(X) duration, debit

label

Amount removed from reserve of change in value of time value of options and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied

Disclosure: IFRS 9.6.5.15 b (i)

documentation

The amount removed from reserve of change in value of time value of options and included in the initial cost or other carrying amount of a non-financial asset (liability) or a firm commitment for which fair value hedge accounting is applied. [Refer: Reserve of change in value of time value of options]

negatedLabel

Amount removed from reserve of change in value of time value of options and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied

ifrs-full

AmountReportedInProfitOrLossApplyingIFRS9FinancialAssetsToWhichOverlayApproachIsApplied

X duration, debit

label

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

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

documentation

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

ifrs-full

AmountsArisingFromInsuranceContractsAxis

axis

label

Amounts arising from insurance contracts [axis]

Common practice: Expiry date 2023-01-01 IFRS 4 - Disclosure

documentation

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

ifrs-full

AmountsIncurredDeferredAcquisitionCostsArisingFromInsuranceContracts

X duration, debit

label

Amounts incurred, deferred acquisition costs arising from insurance contracts

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

documentation

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

ifrs-full

AmountsPayableOnDemandThatAriseFromContractsWithinScopeOfIFRS17

X instant, credit

label

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

Disclosure: Effective 2023-01-01 IFRS 17.132 c

documentation

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

ifrs-full

AmountsPayableRelatedPartyTransactions

X instant, credit

label

Amounts payable, related party transactions

Disclosure: IAS 24.18 b, Disclosure: IAS 24.20

documentation

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

ifrs-full

AmountsPayableToTransfereeInRespectOfTransferredAssets

X instant, credit

label

Other amounts payable to transferee in respect of transferred assets

Disclosure: IFRS 7.42E d

documentation

The amounts payable to the transferee in respect of transferred financial assets other than the undiscounted cash outflows that would or may be required to repurchase derecognised financial assets (for example, the strike price in an option agreement). [Refer: Financial assets]

ifrs-full

AmountsReceivableRelatedPartyTransactions

X instant, debit

label

Amounts receivable, related party transactions

Disclosure: IAS 24.18 b, Disclosure: IAS 24.20

documentation

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

ifrs-full

AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract

 

label

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

 

ifrs-full

AmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

X duration

label

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

Disclosure: IFRS 3.B64 l (iii)

documentation

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

ifrs-full

AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryBeforeTax

(X) duration, debit

label

Amounts removed from equity and adjusted against fair value of financial assets on reclassification out of fair value through other comprehensive income measurement category, before tax

Disclosure: IFRS 9.5.6.5

documentation

The amounts removed from equity and adjusted against the fair value of financial assets on reclassification out of the fair value through other comprehensive income measurement category, before tax. [Refer: Financial assets]

negatedLabel

Amounts removed from equity and adjusted against fair value of financial assets on reclassification out of fair value through other comprehensive income measurement category, before tax

ifrs-full

AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryNetOfTax

(X) duration, debit

label

Amounts removed from equity and adjusted against fair value of financial assets on reclassification out of fair value through other comprehensive income measurement category, net of tax

Disclosure: IFRS 9.5.6.5

documentation

The amounts removed from equity and adjusted against the fair value of financial assets on reclassification out of the fair value through other comprehensive income measurement category, net of tax. [Refer: Financial assets]

negatedLabel

Amounts removed from equity and adjusted against fair value of financial assets on reclassification out of fair value through other comprehensive income measurement category, net of tax

ifrs-full

AmountsRemovedFromEquityAndIncludedInCarryingAmountOfNonfinancialAssetLiabilityWhoseAcquisitionOrIncurrenceWasHedgedHighlyProbableForecastTransactionBeforeTax

(X) duration, debit

label

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

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

documentation

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

negatedLabel

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

ifrs-full

AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets

(X) instant, credit

label

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

Disclosure: IFRS 7.13C d

documentation

The amounts that are subject to an enforceable master netting arrangement or similar agreement and that are not set off against financial assets. [Refer: Financial assets]

negatedTotalLabel

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

ifrs-full

AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssetsAbstract

 

label

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

 

ifrs-full

AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities

(X) instant, debit

label

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

Disclosure: IFRS 7.13C d

documentation

The amounts that are subject to an enforceable master netting arrangement or similar agreement and that are not set off against financial liabilities. [Refer: Financial liabilities]

negatedTotalLabel

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

ifrs-full

AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilitiesAbstract

 

label

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

 

ifrs-full

AmountThatWouldHaveBeenReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachIfFinancialAssetsHadNotBeenDedesignated

X duration, debit

label

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

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

documentation

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

ifrs-full

AmountThatWouldHaveBeenReportedInProfitOrLossIfIAS39HadBeenAppliedFinancialAssetsToWhichOverlayApproachIsApplied

X duration, debit

label

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

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

documentation

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

ifrs-full

AnalysisOfAgeOfFinancialAssetsThatArePastDueButNotImpaired

text block

label

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

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

documentation

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

ifrs-full

AnalysisOfCreditExposuresUsingExternalCreditGradingSystemExplanatory

text block

label

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

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

documentation

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

ifrs-full

AnalysisOfCreditExposuresUsingInternalCreditGradingSystemExplanatory

text block

label

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

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

documentation

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

ifrs-full

AnalysisOfFinancialAssetsThatAreIndividuallyDeterminedToBeImpaired

text block

label

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

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

documentation

Analysis of financial assets that are individually determined to be impaired, including the factors that the entity considered when determining that they are impaired. [Refer: Financial assets]

ifrs-full

AnalysisOfIncomeAndExpenseAbstract

 

label

Analysis of income and expense [abstract]

 

ifrs-full

AnnouncementOfPlanToDiscontinueOperationMember

member

label

Announcement of plan to discontinue operation [member]

Example: IAS 10.22 b

documentation

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

ifrs-full

AnnouncingOrCommencingImplementationOfMajorRestructuringMember

member

label

Announcing or commencing implementation of major restructuring [member]

Example: IAS 10.22 e

documentation

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

ifrs-full

AnnualImprovements201820AmendmentsToIAS41Member

member

label

Annual Improvements 2018-20 Amendments to IAS 41 [member]

Disclosure: Expiry date 2024-01-01 IAS 41.65

documentation

This member stands for Amendments to IAS 41 issued as part of Annual Improvements to IFRS Standards 2018-20 in May 2020. Subject of the amendment is Taxation in Fair Value Measurements.

ifrs-full

AnnualImprovements201820AmendmentsToIFRS1Member

member

label

Annual Improvements 2018-20 Amendments to IFRS 1 [member]

Disclosure: Expiry date 2024-01-01 IFRS 1.39AG

documentation

This member stands for Amendments to IFRS 1 issued as part of Annual Improvements to IFRS Standards 2018-20 in May 2020. Subject of the amendment is Subsidiary as a First-time Adopter.

ifrs-full

AnnualImprovements201820AmendmentsToIFRS9Member

member

label

Annual Improvements 2018-20 Amendments to IFRS 9 [member]

Disclosure: Expiry date 2024-01-01 IFRS 9.7.1.9

documentation

This member stands for Amendments to IFRS 9 issued as part of Annual Improvements to IFRS Standards 2018-20 in May 2020. Subject of the amendment is Fees in the '10 per cent' Test for Derecognition of Financial Liabilities.

ifrs-full

AnnualImprovementsToIFRSStandards201820Member

member

label

Annual Improvements to IFRS Standards 2018-20 [member]

Disclosure: Expiry date 2024-01-01 IAS 41.65, Disclosure: Expiry date 2024-01-01 IFRS 1.39AG, Disclosure: Expiry date 2024-01-01 IFRS 9.7.1.9

documentation

This member stands for Annual Improvements to IFRS Standards 2018-20 issued in May 2020.

ifrs-full

ApplicableTaxRate

X.XX duration

label

Applicable tax rate

Disclosure: IAS 12.81 c (ii)

documentation

The applicable income tax rate.

ifrs-full

AreaOfLandUsedForAgriculture

area

label

Area of land used for agriculture

Common practice: IAS 41.46 b (i)

documentation

The area of land used for agriculture by the entity.

ifrs-full

AssetbackedDebtInstrumentsHeld

X instant, debit

label

Asset-backed debt instruments held

Common practice: IAS 1.112 c

documentation

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

ifrs-full

AssetbackedFinancingsMember

member

label

Asset-backed financings [member]

Example: IFRS 12.B23 b

documentation

This member stands for asset-backed financings.

ifrs-full

AssetbackedSecuritiesAmountContributedToFairValueOfPlanAssets

X instant, debit

label

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

Example: IAS 19.142 g

documentation

The amount securities that are backed by underlying assets contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]

ifrs-full

AssetbackedSecuritiesPercentageContributedToFairValueOfPlanAssets

X.XX instant

label

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

Common practice: IAS 19.142 g

documentation

The percentage securities that are backed by underlying assets contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]] [Contrast: Asset-backed securities, amount contributed to fair value of plan assets]

ifrs-full

AssetRecognisedForExpectedReimbursementContingentLiabilitiesInBusinessCombination

X instant, debit

label

Asset recognised for expected reimbursement, contingent liabilities in business combination

Disclosure: IFRS 3.B64 j, Disclosure: IFRS 3.B67 c

documentation

The amount of assets that have been recognised for the expected reimbursement of contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Expected reimbursement, contingent liabilities in business combination; Business combinations [member]]

ifrs-full

AssetRecognisedForExpectedReimbursementOtherProvisions

X instant, debit

label

Asset recognised for expected reimbursement, other provisions

Disclosure: IAS 37.85 c

documentation

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

ifrs-full

Assets

X instant, debit

label

Assets

Disclosure: IAS 1.55, Disclosure: IFRS 13.93 a, Disclosure: IFRS 13.93 b, Disclosure: IFRS 13.93 e, Disclosure: IFRS 8.23, Disclosure: IFRS 8.28 c

documentation

The amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits.

totalLabel

Total assets

periodStartLabel

Assets at beginning of period

periodEndLabel

Assets at end of period

ifrs-full

AssetsAbstract

 

label

Assets [abstract]

 

ifrs-full

AssetsAndLiabilitiesAxis

axis

label

Assets and liabilities [axis]

Disclosure: IAS 1.125

documentation

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

ifrs-full

AssetsAndLiabilitiesClassifiedAsHeldForSaleAxis

axis

label

Assets and liabilities classified as held for sale [axis]

Disclosure: IFRS 5.38

documentation

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

ifrs-full

AssetsAndLiabilitiesClassifiedAsHeldForSaleMember

member

label

Assets and liabilities classified as held for sale [member]

Disclosure: IFRS 5.38

documentation

This member stands for assets and liabilities that are classified as held for sale. [Refer: Non-current assets held for sale [member]; Liabilities included in disposal groups classified as held for sale; Disposal groups classified as held for sale [member]]

ifrs-full

AssetsAndLiabilitiesMember

member [default]

label

Assets and liabilities [member]

Disclosure: IAS 1.125

documentation

This member stands for assets and liabilities. It also represents the standard value for the 'Assets and liabilities' axis if no other member is used. [Refer: Assets; Liabilities]

ifrs-full

AssetsAndLiabilitiesNotClassifiedAsHeldForSaleMember

member [default]

label

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

Disclosure: IFRS 5.38

documentation

This member stands for assets and liabilities that are not classified as held for sale. It also represents the standard value for the 'Assets and liabilities classified as held for sale' axis if no other member is used. [Refer: Non-current assets held for sale [member]; Liabilities included in disposal groups classified as held for sale; Disposal groups classified as held for sale [member]]

ifrs-full

AssetsAndRegulatoryDeferralAccountDebitBalances

X instant, debit

label

Assets and regulatory deferral account debit balances

Disclosure: IFRS 14.21

documentation

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

ifrs-full

AssetsArisingFromExplorationForAndEvaluationOfMineralResources

X instant, debit

label

Assets arising from exploration for and evaluation of mineral resources

Disclosure: IFRS 6.24 b

documentation

The amount of assets arising from the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource.

ifrs-full

AssetsArisingFromInsuranceContracts

X instant, debit

label

Assets arising from insurance contracts

Disclosure: Expiry date 2023-01-01 IFRS 4.37 b

documentation

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

ifrs-full

AssetsForInsuranceAcquisitionCashFlows

X duration, debit

label

Assets for insurance acquisition cash flows

Disclosure: Effective 2023-01-01 IFRS 17.105A, Disclosure: Effective 2023-01-01 IFRS 17.109A

documentation

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

periodStartLabel

Assets for insurance acquisition cash flows at beginning of period

periodEndLabel

Assets for insurance acquisition cash flows at end of period

ifrs-full

AssetsHeldAsCollateralPermittedToBeSoldOrRepledgedAtFairValue

X instant, debit

label

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

Disclosure: IFRS 7.15 a

documentation

The fair value of collateral held that is permitted to be sold or repledged in the absence of default by the owner of the collateral. [Refer: At fair value [member]]

ifrs-full

AssetsHeldToHedgeLiabilitiesArisingFromFinancingActivitiesMember

member

label

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

Example: IAS 7 - C Reconciliation of liabilities arising from financing activities, Example: IAS 7.44C

documentation

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

ifrs-full

AssetsLessCurrentLiabilities

X instant, debit

label

Assets less current liabilities

Common practice: IAS 1.55

documentation

The amount of assets less the amount of current liabilities.

netLabel

Assets less current liabilities

ifrs-full

AssetsLessCurrentLiabilitiesAbstract

 

label

Assets less current liabilities [abstract]

 

ifrs-full

AssetsLiabilitiesOfBenefitPlan

X instant, credit

label

Assets (liabilities) of benefit plan

Disclosure: IAS 26.35 a

documentation

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

periodStartLabel

Net assets available for benefits at beginning of period

periodEndLabel

Net assets available for benefits at end of period

ifrs-full

AssetsObtained

X instant, debit

label

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

Disclosure: IFRS 7.38 a

documentation

The amount of assets obtained by the entity taking possession of the collateral it holds as security or calling on other credit enhancements (for example, guarantees). [Refer: Guarantees [member]]

ifrs-full

AssetsOfBenefitPlan

X instant, debit

label

Assets of benefit plan

Disclosure: IAS 26.35 a (i)

documentation

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

ifrs-full

AssetsOtherThanCashOrCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013

X duration, debit

label

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

Disclosure: IAS 7.40 d

documentation

The amount of assets, other than cash or cash equivalents, in subsidiaries or other businesses over which control is obtained or lost. [Refer: Subsidiaries [member]]

ifrs-full

AssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomers

X instant, debit

label

Assets recognised from costs to obtain or fulfil contracts with customers

Disclosure: IFRS 15.128 a

documentation

The amount of assets recognised from the costs to obtain or fulfil contracts with customers. The costs to obtain a contract with a customer are the incremental costs of obtaining the contract that the entity would not have incurred if the contract had not been obtained. The costs to fulfil a contract with a customer are the costs that relate directly to a contract or to an anticipated contract that the entity can specifically identify.

ifrs-full

AssetsRecognisedInEntitysFinancialStatementsInRelationToStructuredEntities

X instant, debit

label

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

Disclosure: IFRS 12.29 a

documentation

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

ifrs-full

AssetsSoldOrRepledgedAsCollateralAtFairValue

X instant, debit

label

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

Disclosure: IFRS 7.15 b

documentation

The fair value of collateral sold or repledged that was permitted to be sold or repledged in the absence of default by the owner of the collateral. [Refer: At fair value [member]]

ifrs-full

AssetsThatEntityContinuesToRecognise

X instant, debit

label

Assets that entity continues to recognise

Disclosure: IFRS 7.42D e

documentation

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

ifrs-full

AssetsThatEntityContinuesToRecogniseToExtentOfContinuingInvolvement

X instant, debit

label

Assets that entity continues to recognise to extent of continuing involvement

Disclosure: IFRS 7.42D f

documentation

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

ifrs-full

AssetsToWhichSignificantRestrictionsApply

X instant, debit

label

Assets to which significant restrictions apply

Disclosure: IFRS 12.13 c

documentation

The amount in the consolidated financial statements of the assets of the group to which significant restrictions (for example, statutory, contractual and regulatory restrictions) apply on the entity's ability to access or use the assets.

ifrs-full

AssetsTransferredToStructuredEntitiesAtTimeOfTransfer

X duration, credit

label

Assets transferred to structured entities, at time of transfer

Disclosure: IFRS 12.27 c

documentation

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

ifrs-full

AssetsUnderInsuranceContractsAndReinsuranceContractsIssued

X instant, debit

label

Assets under insurance contracts and reinsurance contracts issued

Example: Expiry date 2023-01-01 IAS 1.55, Example: Expiry date 2023-01-01 IFRS 4.37 b, Example: Expiry date 2023-01-01 IFRS 4.IG20 b

documentation

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

ifrs-full

AssetsUnderReinsuranceCeded

X instant, debit

label

Assets under reinsurance ceded

Example: Expiry date 2023-01-01 IAS 1.55, Example: Expiry date 2023-01-01 IFRS 4.37 b, Example: Expiry date 2023-01-01 IFRS 4.IG20 c

documentation

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

ifrs-full

AssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear

X instant, debit

label

Assets with significant risk of material adjustments within next financial year

Disclosure: IAS 1.125 b

documentation

The amount of assets subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those assets within the next financial year.

ifrs-full

AssociatedLiabilitiesThatEntityContinuesToRecognise

X instant, credit

label

Associated liabilities that entity continues to recognise

Disclosure: IFRS 7.42D e

documentation

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

ifrs-full

AssociatedLiabilitiesThatEntityContinuesToRecogniseToExtentOfContinuingInvolvement

X instant, credit

label

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

Disclosure: IFRS 7.42D f

documentation

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

ifrs-full

AssociatesMember

member

label

Associates [member]

Disclosure: IAS 24.19 d, Disclosure: IAS 27.16 b, Disclosure: IAS 27.17 b, Disclosure: IFRS 12.B4 d, Disclosure: Expiry date 2023-01-01 IFRS 4.39J a, Disclosure: Effective on first application of IFRS 9 IFRS 4.39M a

documentation

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

ifrs-full

AtCostMember

member

label

At cost [member]

Disclosure: IAS 40.32A, Disclosure: IAS 41.50, Disclosure: IAS 41.55

documentation

This member stands for measurement based on cost. Cost is the amount of cash or cash equivalents paid or the fair value of the other consideration given to acquire an asset at the time of its acquisition or construction, or, when applicable, the amount attributed to that asset when initially recognised in accordance with the specific requirements of other IFRSs.

ifrs-full

AtCostOrInAccordanceWithIFRS16WithinFairValueModelMember

member

label

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

Disclosure: IAS 40.78

documentation

This member stands for measurement based on cost or IFRS 16 when the fair value model is generally used by the entity to measure a class of assets. [Refer: At cost [member]]

ifrs-full

AtFairValueMember

member

label

At fair value [member]

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

documentation

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

ifrs-full

AttributionOfExpensesByNatureToTheirFunctionAxis

axis

label

Attribution of expenses by nature to their function [axis]

Common practice: IAS 1.104, Common practice: IAS 1.112 c

documentation

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

commentaryGuidance

The element name and standard label of any extension member of this axis should be aligned with the element name and label of an equivalent IFRS Taxonomy line item when such a line item exists. The only difference is that the name and labels of extension members include the term ‘member’ whereas the name and labels of line items do not include this term.

ifrs-full

AuditorsRemuneration

X duration, debit

label

Auditor's remuneration

Common practice: IAS 1.112 c

documentation

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

totalLabel

Total auditor's remuneration

ifrs-full

AuditorsRemunerationAbstract

 

label

Auditor's remuneration [abstract]

 

ifrs-full

AuditorsRemunerationForAuditServices

X duration, debit

label

Auditor's remuneration for audit services

Common practice: IAS 1.112 c

documentation

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

ifrs-full

AuditorsRemunerationForOtherServices

X duration, debit

label

Auditor's remuneration for other services

Common practice: IAS 1.112 c

documentation

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.

ifrs-full

AuditorsRemunerationForTaxServices

X duration, debit

label

Auditor's remuneration for tax services

Common practice: IAS 1.112 c

documentation

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

ifrs-full

AuthorisedCapitalCommitmentsButNotContractedFor

X instant, credit

label

Authorised capital commitments but not contracted for

Common practice: IAS 1.112 c

documentation

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

ifrs-full

AvailableforsaleFinancialAssetsAbstract

 

label

Available-for-sale financial assets [abstract]

 

ifrs-full

AverageEffectiveTaxRate

X.XX duration

label

Average effective tax rate

Disclosure: IAS 12.81 c (ii)

documentation

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

totalLabel

Total average effective tax rate

ifrs-full

AverageForeignExchangeRate

X.XX duration

label

Average foreign exchange rate

Common practice: IAS 1.112 c

documentation

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

ifrs-full

AverageNumberOfEmployees

X.XX duration

label

Average number of employees

Common practice: IAS 1.112 c

documentation

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

ifrs-full

AveragePriceOfHedgingInstrument

X.XX instant

label

Average price of hedging instrument

Disclosure: IFRS 7.23B b

documentation

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

ifrs-full

AverageRateOfHedgingInstrument

X.XX instant

label

Average rate of hedging instrument

Disclosure: IFRS 7.23B b

documentation

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

ifrs-full

BalancesOnCurrentAccountsFromCustomers

X instant, credit

label

Balances on current accounts from customers

Common practice: IAS 1.112 c

documentation

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

ifrs-full

BalancesOnDemandDepositsFromCustomers

X instant, credit

label

Balances on demand deposits from customers

Common practice: IAS 1.112 c

documentation

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

ifrs-full

BalancesOnOtherDepositsFromCustomers

X instant, credit

label

Balances on other deposits from customers

Common practice: IAS 1.112 c

documentation

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

ifrs-full

BalancesOnTermDepositsFromCustomers

X instant, credit

label

Balances on term deposits from customers

Common practice: IAS 1.112 c

documentation

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

ifrs-full

BalancesWithBanks

X instant, debit

label

Balances with banks

Common practice: IAS 7.45

documentation

The amount of cash balances held at banks.

ifrs-full

BankAcceptanceAssets

X instant, debit

label

Bank acceptance assets

Common practice: IAS 1.55

documentation

The amount of bank acceptances recognised as assets.

ifrs-full

BankAcceptanceLiabilities

X instant, credit

label

Bank acceptance liabilities

Common practice: IAS 1.55

documentation

The amount of bank acceptances recognised as liabilities.

ifrs-full

BankAndSimilarCharges

X duration, debit

label

Bank and similar charges

Common practice: IAS 1.112 c

documentation

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

ifrs-full

BankBalancesAtCentralBanksOtherThanMandatoryReserveDeposits

X instant, debit

label

Bank balances at central banks other than mandatory reserve deposits

Common practice: IAS 1.112 c

documentation

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

ifrs-full

BankBorrowingsUndiscountedCashFlows

X instant, credit

label

Bank borrowings, undiscounted cash flows

Example: IFRS 7.B11D, Example: IFRS 7.IG31A

documentation

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

ifrs-full

BankDebtInstrumentsHeld

X instant, debit

label

Bank debt instruments held

Common practice: IAS 1.112 c

documentation

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

ifrs-full

BankingArrangementsClassifiedAsCashEquivalents

X instant, debit

label

Other banking arrangements, classified as cash equivalents

Common practice: IAS 7.45

documentation

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

ifrs-full

BankOverdraftsClassifiedAsCashEquivalents

(X) instant, credit

label

Bank overdrafts

Common practice: IAS 7.45

documentation

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

negatedLabel

Bank overdrafts

ifrs-full

BasicEarningsLossPerInstrumentFromContinuingOperationsParticipatingEquityInstrumentsOtherThanOrdinaryShares

X.XX duration

label

Basic earnings (loss) per instrument from continuing operations, participating equity instruments other than ordinary shares

Common practice: IAS 33.A14

documentation

Basic earnings (loss) per instrument from continuing operations for an equity instrument that participates in profit with ordinary shares according to a predetermined formula. [Refer: Basic earnings (loss) per instrument, participating equity instruments other than ordinary shares; Continuing operations [member]]

ifrs-full

BasicEarningsLossPerInstrumentFromDiscontinuedOperationsParticipatingEquityInstrumentsOtherThanOrdinaryShares

X.XX duration

label

Basic earnings (loss) per instrument from discontinued operations, participating equity instruments other than ordinary shares

Common practice: IAS 33.A14

documentation

Basic earnings (loss) per instrument from discontinued operations for an equity instrument that participates in profit with ordinary shares according to a predetermined formula. [Refer: Basic earnings (loss) per instrument, participating equity instruments other than ordinary shares; Discontinued operations [member]]

ifrs-full

BasicEarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinaryShares

X.XX duration

label

Basic earnings (loss) per instrument, participating equity instruments other than ordinary shares

Common practice: IAS 33.A14

documentation

Basic earnings (loss) per share for an equity instrument that participates in profit with ordinary shares according to a predetermined formula.

totalLabel

Total basic earnings (loss) per instrument, participating equity instruments other than ordinary shares

ifrs-full

BasicEarningsLossPerShare

X.XX duration

label

Basic earnings (loss) per share

Disclosure: IAS 33.66, Disclosure: IAS 33.67

documentation

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

commentaryGuidance

The reported value should be tagged twice, with both this element and the element ‘Diluted earnings (loss) per share’ when: (a) basic and diluted earnings per share are equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.

totalLabel

Total basic earnings (loss) per share

ifrs-full

BasicEarningsLossPerShareFromContinuingOperations

X.XX duration

label

Basic earnings (loss) per share from continuing operations

Disclosure: IAS 33.66, Disclosure: IAS 33.67

documentation

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

commentaryGuidance

The reported value should be tagged twice, with both this element and the element ‘Diluted earnings (loss) per share from continuing operations’ when: (a) basic and diluted earnings per share are equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.

ifrs-full

BasicEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

X.XX duration

label

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

Disclosure: IAS 33.67, Disclosure: IFRS 14.26

documentation

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

commentaryGuidance

The reported value should be tagged twice, with both this element and the element 'Diluted earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred tax' when: (a) basic and diluted earnings per share equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.

ifrs-full

BasicEarningsLossPerShareFromDiscontinuedOperations

X.XX duration

label

Basic earnings (loss) per share from discontinued operations

Disclosure: IAS 33.67, Disclosure: IAS 33.68

documentation

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

commentaryGuidance

The reported value should be tagged twice, with both this element and the element ‘Diluted earnings (loss) per share from discontinued operations' when: (a) basic and diluted earnings per share are equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.

ifrs-full

BasicEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

X.XX duration

label

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

Disclosure: IAS 33.67, Disclosure: IFRS 14.26

documentation

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

commentaryGuidance

The reported value should be tagged twice, with both this element and the element 'Diluted earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred tax' when: (a) basic and diluted earnings per share equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.

ifrs-full

BasicEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

X.XX duration

label

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

Disclosure: IAS 33.67, Disclosure: IFRS 14.26

documentation

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

commentaryGuidance

The reported value should be tagged twice, with both this element and the element 'Diluted earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred tax' when: (a) basic and diluted earnings per share equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.

ifrs-full

BasicEarningsPerShareAbstract

 

label

Basic earnings per share [abstract]

 

ifrs-full

BasisForAttributingRevenuesFromExternalCustomersToIndividualCountries

text

label

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

Disclosure: IFRS 8.33 a

documentation

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

ifrs-full

BearerBiologicalAssetsMember

member

label

Bearer biological assets [member]

Example: IAS 41.43

documentation

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

ifrs-full

BearerPlants

X instant, debit

label

Bearer plants

Example: IAS 16.37 i

documentation

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

ifrs-full

BearerPlantsMember

member

label

Bearer plants [member]

Example: IAS 16.37 i

documentation

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

ifrs-full

BenefitsPaidOrPayable

(X) duration, debit

label

Benefits paid or payable

Disclosure: IAS 26.35 b (v)

documentation

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

negatedLabel

Benefits paid or payable

ifrs-full

BestEstimateAtAcquisitionDateOfContractualCashFlowsNotExpectedToBeCollectedForAcquiredReceivables

X instant, debit

label

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

Disclosure: IFRS 3.B64 h (iii)

documentation

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]]

ifrs-full

BiologicalAssets

X instant, debit

label

Biological assets

Disclosure: IAS 1.54 f, Example: IAS 41.43, Disclosure: IAS 41.50

documentation

The amount of living animals or plants recognised as assets.

periodStartLabel

Biological assets at beginning of period

periodEndLabel

Biological assets at end of period

ifrs-full

BiologicalAssetsAgeMember

member [default]

label

Biological assets, age [member]

Example: IAS 41.43

documentation

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

ifrs-full

BiologicalAssetsAxis

axis

label

Biological assets [axis]

Common practice: IAS 41.50

documentation

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

ifrs-full

BiologicalAssetsByAgeAxis

axis

label

Biological assets by age [axis]

Example: IAS 41.43

documentation

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

ifrs-full

BiologicalAssetsByGroupAxis

axis

label

Biological assets by group [axis]

Disclosure: IAS 41.41

documentation

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

ifrs-full

BiologicalAssetsByTypeAxis

axis

label

Biological assets by type [axis]

Example: IAS 41.43

documentation

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

ifrs-full

BiologicalAssetsGroupMember

member [default]

label

Biological assets, group [member]

Disclosure: IAS 41.41

documentation

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

ifrs-full

BiologicalAssetsMember

member [default]

label

Biological assets [member]

Common practice: IAS 41.50

documentation

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

ifrs-full

BiologicalAssetsPledgedAsSecurityForLiabilities

X instant, debit

label

Biological assets pledged as security for liabilities

Disclosure: IAS 41.49 a

documentation

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

ifrs-full

BiologicalAssetsTypeMember

member [default]

label

Biological assets, type [member]

Example: IAS 41.43

documentation

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

ifrs-full

BiologicalAssetsWhoseTitleIsRestricted

X instant, debit

label

Biological assets whose title is restricted

Disclosure: IAS 41.49 a

documentation

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

ifrs-full

BondsIssued

X instant, credit

label

Bonds issued

Common practice: IAS 1.112 c

documentation

The amount of bonds issued by the entity.

ifrs-full

BondsIssuedUndiscountedCashFlows

X instant, credit

label

Bonds issued, undiscounted cash flows

Example: IFRS 7.B11D, Example: IFRS 7.IG31A

documentation

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

ifrs-full

BorrowingCostsAbstract

 

label

Borrowing costs [abstract]

 

ifrs-full

BorrowingCostsCapitalised

X duration

label

Borrowing costs capitalised

Disclosure: IAS 23.26 a

documentation

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

commentaryGuidance

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

ifrs-full

BorrowingCostsIncurred

X duration

label

Borrowing costs incurred

Common practice: IAS 1.112 c

documentation

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

commentaryGuidance

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

totalLabel

Total borrowing costs incurred

ifrs-full

BorrowingCostsRecognisedAsExpense

X duration, debit

label

Borrowing costs recognised as expense

Common practice: IAS 1.112 c

documentation

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

ifrs-full

Borrowings

X instant, credit

label

Borrowings

Common practice: IAS 1.55

documentation

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

totalLabel

Total borrowings

ifrs-full

BorrowingsAbstract

 

label

Borrowings [abstract]

 

ifrs-full

BorrowingsAdjustmentToInterestRateBasis

X.XX instant

label

Borrowings, adjustment to interest rate basis

Common practice: IFRS 7.7

documentation

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

ifrs-full

BorrowingsByNameAxis

axis

label

Borrowings by name [axis]

Common practice: IFRS 7.7

documentation

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

ifrs-full

BorrowingsByNameMember

member [default]

label

Borrowings by name [member]

Common practice: IFRS 7.7

documentation

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

ifrs-full

BorrowingsByTypeAbstract

 

label

Borrowings, by type [abstract]

 

ifrs-full

BorrowingsInterestRate

X.XX instant

label

Borrowings, interest rate

Common practice: IFRS 7.7

documentation

The interest rate on borrowings. [Refer: Borrowings]

ifrs-full

BorrowingsInterestRateBasis

text

label

Borrowings, interest rate basis

Common practice: IFRS 7.7

documentation

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

ifrs-full

BorrowingsMaturity

text

label

Borrowings, maturity

Common practice: IFRS 7.7

documentation

The maturity of borrowings. [Refer: Borrowings]

ifrs-full

BorrowingsOriginalCurrency

text

label

Borrowings, original currency

Common practice: IFRS 7.7

documentation

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

ifrs-full

BorrowingsRecognisedAsOfAcquisitionDate

(X) instant, credit

label

Borrowings recognised as of acquisition date

Common practice: IFRS 3.B64 i

documentation

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

negatedLabel

Borrowings recognised as of acquisition date

ifrs-full

BottomOfRangeMember

member

label

Bottom of range [member]

Example: IFRS 13.B6, Example: IFRS 13.IE63, Disclosure: IFRS 14.33 b, Disclosure: Effective 2023-01-01 IFRS 17.120, Disclosure: IFRS 2.45 d, Common practice: IFRS 7.7

documentation

This member stands for the bottom of a range.

ifrs-full

BrandNames

X instant, debit

label

Brand names

Example: IAS 38.119 a

documentation

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

ifrs-full

BrandNamesMember

member

label

Brand names [member]

Example: IAS 38.119 a

documentation

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

ifrs-full

BroadcastingRightsMember

member

label

Broadcasting rights [member]

Common practice: IAS 38.119

documentation

This member stands for broadcasting rights.

ifrs-full

BrokerageFeeExpense

(X) duration, debit

label

Brokerage fee expense

Common practice: IAS 1.112 c

documentation

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

negatedLabel

Brokerage fee expense

ifrs-full

BrokerageFeeIncome

X duration, credit

label

Brokerage fee income

Common practice: IAS 1.112 c

documentation

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

ifrs-full

Buildings

X instant, debit

label

Buildings

Common practice: IAS 16.37

documentation

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

ifrs-full

BuildingsMember

member

label

Buildings [member]

Common practice: IAS 16.37

documentation

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

ifrs-full

BusinessCombinationsAxis

axis

label

Business combinations [axis]

Disclosure: IFRS 3.B64

documentation

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

ifrs-full

BusinessCombinationsMember

member

label

Business combinations [member]

Disclosure: IFRS 3.B64

documentation

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

ifrs-full

CancellationOfTreasuryShares

X duration, credit

label

Cancellation of treasury shares

Common practice: IAS 1.106 d

documentation

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

ifrs-full

CapitalCommitments

X instant, credit

label

Capital commitments

Common practice: IAS 1.112 c

documentation

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

totalLabel

Total capital commitments

ifrs-full

CapitalCommitmentsAbstract

 

label

Capital commitments [abstract]

 

ifrs-full

CapitalisationRateMeasurementInputMember

member

label

Capitalisation rate, measurement input [member]

Example: IFRS 13.93 d, Example: IFRS 13.IE63

documentation

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

ifrs-full

CapitalisationRateOfBorrowingCostsEligibleForCapitalisation

X.XX duration

label

Capitalisation rate of borrowing costs eligible for capitalisation

Disclosure: IAS 23.26 b

documentation

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

ifrs-full

CapitalisedDevelopmentExpenditureMember

member

label

Capitalised development expenditure [member]

Common practice: IAS 38.119

documentation

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

ifrs-full

CapitalRedemptionReserve

X instant, credit

label

Capital redemption reserve

Common practice: IAS 1.55

documentation

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

ifrs-full

CapitalRedemptionReserveMember

member

label

Capital redemption reserve [member]

Common practice: IAS 1.108

documentation

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

ifrs-full

CapitalRequirementsAxis

axis

label

Capital requirements [axis]

Disclosure: IAS 1.136

documentation

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

ifrs-full

CapitalRequirementsMember

member [default]

label

Capital requirements [member]

Disclosure: IAS 1.136

documentation

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

ifrs-full

CapitalReserve

X instant, credit

label

Capital reserve

Common practice: IAS 1.55

documentation

A component of equity representing the capital reserves.

ifrs-full

CapitalReserveMember

member

label

Capital reserve [member]

Common practice: IAS 1.108

documentation

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

ifrs-full

CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis

axis

label

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

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: Expiry date 2023-01-01 IFRS 7.37 b, Common practice: Expiry date 2023-01-01 IFRS 7.IG29

documentation

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

ifrs-full

CarryingAmountMember

member [default]

label

Carrying amount [member]

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: Expiry date 2023-01-01 IFRS 7.37 b, Example: Expiry date 2023-01-01 IFRS 7.IG29 a

documentation

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

ifrs-full

Cash

X instant, debit

label

Cash

Common practice: IAS 7.45

documentation

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

totalLabel

Total cash

ifrs-full

CashAbstract

 

label

Cash [abstract]

 

ifrs-full

CashAdvancesAndLoansFromRelatedParties

X duration, debit

label

Cash advances and loans from related parties

Common practice: IAS 7.17

documentation

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

ifrs-full

CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities

(X) duration, credit

label

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

Example: IAS 7.16 e

documentation

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

negatedTerseLabel

Cash advances and loans made to other parties

ifrs-full

CashAdvancesAndLoansMadeToRelatedParties

X duration, credit

label

Cash advances and loans made to related parties

Common practice: IAS 7.16

documentation

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

ifrs-full

CashAndBankBalancesAtCentralBanks

X instant, debit

label

Cash and bank balances at central banks

Common practice: IAS 1.55

documentation

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

ifrs-full

CashAndCashEquivalents

X instant, debit

label

Cash and cash equivalents

Disclosure: IAS 1.54 i, Disclosure: IAS 7.45, Disclosure: IFRS 12.B13 a

documentation

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

totalLabel

Total cash and cash equivalents

periodStartLabel

Cash and cash equivalents at beginning of period

periodEndLabel

Cash and cash equivalents at end of period

ifrs-full

CashAndCashEquivalentsAbstract

 

label

Cash and cash equivalents [abstract]

 

ifrs-full

CashAndCashEquivalentsAmountContributedToFairValueOfPlanAssets

X instant, debit

label

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

Example: IAS 19.142 a

documentation

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

ifrs-full

CashAndCashEquivalentsClassifiedAsPartOfDisposalGroupHeldForSale

X instant, debit

label

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

Common practice: IAS 7.45

documentation

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

ifrs-full

CashAndCashEquivalentsHeldByEntityUnavailableForUseByGroup

X instant, debit

label

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

Disclosure: IAS 7.48

documentation

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

ifrs-full

CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition

X instant, debit

label

Cash and cash equivalents if different from statement of financial position

Common practice: IAS 7.45

documentation

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

totalLabel

Total cash and cash equivalents if different from statement of financial position

ifrs-full

CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract

 

label

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

 

ifrs-full

CashAndCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013

X duration, debit

label

Cash and cash equivalents in subsidiary or businesses acquired or disposed

Disclosure: IAS 7.40 c

documentation

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]

ifrs-full

CashAndCashEquivalentsPercentageContributedToFairValueOfPlanAssets

X.XX instant

label

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

Common practice: IAS 19.142 a

documentation

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

ifrs-full

CashAndCashEquivalentsRecognisedAsOfAcquisitionDate

X instant, debit

label

Cash and cash equivalents recognised as of acquisition date

Common practice: IFRS 3.B64 i

documentation

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]]

ifrs-full

CashCollateralPledgedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities

(X) instant, debit

label

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

Example: IFRS 7.13C d (ii), Example: IFRS 7.IG40D

documentation

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

negatedLabel

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

ifrs-full

CashCollateralReceivedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets

(X) instant, credit

label

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

Example: IFRS 7.13C d (ii), Example: IFRS 7.IG40D

documentation

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

negatedLabel

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

ifrs-full

CashEquivalents

X instant, debit

label

Cash equivalents

Common practice: IAS 7.45

documentation

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

totalLabel

Total cash equivalents

ifrs-full

CashEquivalentsAbstract

 

label

Cash equivalents [abstract]

 

ifrs-full

CashFlowHedgesAbstract

 

label

Cash flow hedges [abstract]

 

ifrs-full

CashFlowHedgesMember

member

label

Cash flow hedges [member]

Disclosure: IAS 39.86 b, Disclosure: IFRS 7.24A, Disclosure: IFRS 7.24B, Disclosure: IFRS 7.24C

documentation

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

ifrs-full

CashFlowsFromContinuingAndDiscontinuedOperationsAbstract

 

label

Cash flows from continuing and discontinued operations [abstract]

 

ifrs-full

CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities

X duration, debit

label

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

Disclosure: IAS 7.39

documentation

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

terseLabel

Cash flows from losing control of subsidiaries or other businesses

ifrs-full

CashFlowsFromUsedInDecreaseIncreaseInRestrictedCashAndCashEquivalents

X duration, debit

label

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

Common practice: IAS 7.16

documentation

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

ifrs-full

CashFlowsFromUsedInDecreaseIncreaseInShorttermDepositsAndInvestments

X duration, debit

label

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

Common practice: IAS 7.16

documentation

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

ifrs-full

CashFlowsFromUsedInExplorationForAndEvaluationOfMineralResourcesClassifiedAsInvestingActivities

X duration, debit

label

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

Disclosure: IFRS 6.24 b

documentation

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

ifrs-full

CashFlowsFromUsedInExplorationForAndEvaluationOfMineralResourcesClassifiedAsOperatingActivities

X duration, debit

label

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

Disclosure: IFRS 6.24 b

documentation

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

ifrs-full

CashFlowsFromUsedInFinancingActivities

X duration, debit

label

Cash flows from (used in) financing activities

Disclosure: IAS 7.10, Disclosure: IAS 7.50 d

documentation

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

netLabel

Net cash flows from (used in) financing activities

ifrs-full

CashFlowsFromUsedInFinancingActivitiesAbstract

 

label

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

 

ifrs-full

CashFlowsFromUsedInFinancingActivitiesContinuingOperations

X duration, debit

label

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

Disclosure: IFRS 5.33 c

documentation

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]

netLabel

Net cash flows from (used in) financing activities, continuing operations

ifrs-full

CashFlowsFromUsedInFinancingActivitiesDiscontinuedOperations

X duration, debit

label

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

Disclosure: IFRS 5.33 c

documentation

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

netLabel

Net cash flows from (used in) financing activities, discontinued operations

ifrs-full

CashFlowsFromUsedInIncreaseDecreaseInCurrentBorrowings

X duration, debit

label

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

Common practice: IAS 7.17

documentation

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

ifrs-full

CashFlowsFromUsedInIncreasesInOperatingCapacity

X duration, debit

label

Cash flows from (used in) increases in operating capacity

Example: IAS 7.50 c

documentation

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

ifrs-full

CashFlowsFromUsedInInsuranceContracts

X duration, debit

label

Cash flows from (used in) insurance contracts

Disclosure: Expiry date 2023-01-01 IFRS 4.37 b

documentation

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

ifrs-full

CashFlowsFromUsedInInvestingActivities

X duration, debit

label

Cash flows from (used in) investing activities

Disclosure: IAS 7.10, Disclosure: IAS 7.50 d

documentation

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

netLabel

Net cash flows from (used in) investing activities

ifrs-full

CashFlowsFromUsedInInvestingActivitiesAbstract

 

label

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

 

ifrs-full

CashFlowsFromUsedInInvestingActivitiesContinuingOperations

X duration, debit

label

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

Disclosure: IFRS 5.33 c

documentation

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]

netLabel

Net cash flows from (used in) investing activities, continuing operations

ifrs-full

CashFlowsFromUsedInInvestingActivitiesDiscontinuedOperations

X duration, debit

label

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

Disclosure: IFRS 5.33 c

documentation

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

netLabel

Net cash flows from (used in) investing activities, discontinued operations

ifrs-full

CashFlowsFromUsedInMaintainingOperatingCapacity

X duration, debit

label

Cash flows from (used in) maintaining operating capacity

Example: IAS 7.50 c

documentation

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

ifrs-full

CashFlowsFromUsedInOperatingActivities

X duration

label

Cash flows from (used in) operating activities

Disclosure: IAS 7.10, Disclosure: IAS 7.50 d

documentation

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]

commentaryGuidance

A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.

netLabel

Net cash flows from (used in) operating activities

ifrs-full

CashFlowsFromUsedInOperatingActivitiesAbstract

 

label

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

 

ifrs-full

CashFlowsFromUsedInOperatingActivitiesContinuingOperations

X duration

label

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

Disclosure: IFRS 5.33 c

documentation

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]

commentaryGuidance

A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.

netLabel

Net cash flows from (used in) operating activities, continuing operations

ifrs-full

CashFlowsFromUsedInOperatingActivitiesDiscontinuedOperations

X duration

label

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

Disclosure: IFRS 5.33 c

documentation

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

commentaryGuidance

A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.

netLabel

Net cash flows from (used in) operating activities, discontinued operations

ifrs-full

CashFlowsFromUsedInOperations

X duration

label

Cash flows from (used in) operations

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

documentation

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

commentaryGuidance

A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.

netLabel

Net cash flows from (used in) operations

ifrs-full

CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital

X duration

label

Cash flows from (used in) 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

documentation

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

commentaryGuidance

A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.

ifrs-full

CashFlowsUsedInExplorationAndDevelopmentActivities

X duration, credit

label

Cash flows used in exploration and development activities

Common practice: IAS 7.16

documentation

The cash outflow for exploration and development activities.

ifrs-full

CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities

(X) duration, credit

label

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

Disclosure: IAS 7.39

documentation

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

negatedTerseLabel

Cash flows used in obtaining control of subsidiaries or other businesses

ifrs-full

CashOnHand

X instant, debit

label

Cash on hand

Common practice: IAS 7.45

documentation

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

ifrs-full

CashOutflowForLeases

X duration, credit

label

Cash outflow for leases

Disclosure: IFRS 16.53 g

documentation

The cash outflow for leases.

ifrs-full

CashPaidLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued

(X) duration, debit

label

Cash paid, liabilities under insurance contracts and reinsurance contracts issued

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

documentation

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

negatedLabel

Cash paid, liabilities under insurance contracts and reinsurance contracts issued

ifrs-full

CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities

(X) duration, credit

label

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

Example: IAS 7.16 g

documentation

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

negatedTerseLabel

Cash payments for futures contracts, forward contracts, option contracts and swap contracts

ifrs-full

CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities

X duration, debit

label

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

Example: IAS 7.16 h

documentation

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

terseLabel

Cash receipts from futures contracts, forward contracts, option contracts and swap contracts

ifrs-full

CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities

X duration, debit

label

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

Example: IAS 7.16 f

documentation

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

terseLabel

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

ifrs-full

CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToRelatedParties

X duration, debit

label

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

Common practice: IAS 7.16

documentation

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

ifrs-full

CashRepaymentsOfAdvancesAndLoansFromRelatedParties

X duration, credit

label

Cash repayments of advances and loans from related parties

Common practice: IAS 7.17

documentation

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

ifrs-full

CashTransferred

X instant, credit

label

Cash transferred

Disclosure: IFRS 3.B64 f (i)

documentation

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

ifrs-full

CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAxis

axis

label

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

Disclosure: IFRS 15.128 a

documentation

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

ifrs-full

CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersMember

member [default]

label

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

Disclosure: IFRS 15.128 a

documentation

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

ifrs-full

CategoriesOfCurrentFinancialAssetsAbstract

 

label

Categories of current financial assets [abstract]

 

ifrs-full

CategoriesOfCurrentFinancialLiabilitiesAbstract

 

label

Categories of current financial liabilities [abstract]

 

ifrs-full

CategoriesOfFinancialAssetsAbstract

 

label

Categories of financial assets [abstract]

 

ifrs-full

CategoriesOfFinancialAssetsAxis

axis

label

Categories of financial assets [axis]

Disclosure: IFRS 7.8

documentation

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

ifrs-full

CategoriesOfFinancialLiabilitiesAbstract

 

label

Categories of financial liabilities [abstract]

 

ifrs-full

CategoriesOfFinancialLiabilitiesAxis

axis

label

Categories of financial liabilities [axis]

Disclosure: IFRS 7.8

documentation

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

ifrs-full

CategoriesOfNoncurrentFinancialAssetsAbstract

 

label

Categories of non-current financial assets [abstract]

 

ifrs-full

CategoriesOfNoncurrentFinancialLiabilitiesAbstract

 

label

Categories of non-current financial liabilities [abstract]

 

ifrs-full

CategoriesOfRelatedPartiesAxis

axis

label

Categories of related parties [axis]

Disclosure: IAS 24.19

documentation

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

ifrs-full

ChangeInAmountRecognisedForPreacquisitionDeferredTaxAsset

X duration, debit

label

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

Disclosure: IAS 12.81 j

documentation

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

ifrs-full

ChangeInValueOfForeignCurrencyBasisSpreadsAbstract

 

label

Change in value of foreign currency basis spreads [abstract]

 

ifrs-full

ChangeInValueOfForwardElementsOfForwardContractsAbstract

 

label

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

 

ifrs-full

ChangeInValueOfTimeValueOfOptionsAbstract

 

label

Change in value of time value of options [abstract]

 

ifrs-full

ChangesInAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedAbstract

 

label

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

 

ifrs-full

ChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract

 

label

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

 

ifrs-full

ChangesInAssetsForInsuranceAcquisitionCashFlowsAbstract

 

label

Changes in assets for insurance acquisition cash flows [abstract]

 

ifrs-full

ChangesInBiologicalAssets

X duration, debit

label

Increase (decrease) in biological assets

Disclosure: IAS 41.50

documentation

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

totalLabel

Total increase (decrease) in biological assets

ifrs-full

ChangesInBiologicalAssetsAbstract

 

label

Changes in biological assets [abstract]

 

ifrs-full

ChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstract

 

label

Changes in contingent liabilities recognised in business combination [abstract]

 

ifrs-full

ChangesInDeferredAcquisitionCostsArisingFromInsuranceContractsAbstract

 

label

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

 

ifrs-full

ChangesInDeferredTaxLiabilityAssetAbstract

 

label

Changes in deferred tax liability (asset) [abstract]

 

ifrs-full

ChangesInEquity

X duration, credit

label

Increase (decrease) in equity

Disclosure: IAS 1.106 d

documentation

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

totalLabel

Total increase (decrease) in equity

ifrs-full

ChangesInEquityAbstract

 

label

Changes in equity [abstract]

 

ifrs-full

ChangesInExposureToRisk

text

label

Description of changes in exposure to risk

Disclosure: IFRS 7.33 c

documentation

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

ifrs-full

ChangesInFairValueMeasurementAssetsAbstract

 

label

Changes in fair value measurement, assets [abstract]

 

ifrs-full

ChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstract

 

label

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

 

ifrs-full

ChangesInFairValueMeasurementLiabilitiesAbstract

 

label

Changes in fair value measurement, liabilities [abstract]

 

ifrs-full

ChangesInFairValueOfCreditDerivativeAbstract

 

label

Changes in fair value of credit derivative [abstract]

 

ifrs-full

ChangesInFairValueOfFinancialAssetsAttributableToChangesInCreditRiskOfFinancialAssets

X duration, debit

label

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

Disclosure: IFRS 7.9 c

documentation

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

ifrs-full

ChangesInFairValueOfFinancialAssetsRelatedCreditDerivativesOrSimilarInstruments

X duration

label

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

Disclosure: IFRS 7.9 d

documentation

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

ifrs-full

ChangesInFairValueOfFinancialLiabilityAttributableToChangesInCreditRiskOfLiability

X duration, credit

label

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

Disclosure: IFRS 7.10A a, Disclosure: Expiry date 2023-01-01 IFRS 7.10 a

documentation

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

ifrs-full

ChangesInFairValueOfLoansOrReceivablesAttributableToChangesInCreditRiskOfFinancialAssets

X duration, debit

label

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

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

documentation

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

ifrs-full

ChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstruments

X duration

label

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

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

documentation

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

ifrs-full

ChangesInGoodwill