This text is meant purely as a documentation tool and has no legal effect. The Union's institutions do not assume any liability for its contents. The authentic versions of the relevant acts, including their preambles, are those published in the Official Journal of the European Union and available in EUR-Lex. Those official texts are directly accessible through the links embedded in this document

supplementing Directive 2004/109/EC of the European Parliament and of the Council with regard to regulatory technical standards on the specification of a single electronic reporting format

This Regulation 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.

1. Where annual financial reports include IFRS consolidated financial statements, issuers shall mark up those consolidated financial statements.

2. Issuers shall, as a minimum, mark up the disclosures specified in Annex II where those disclosures are present in those IFRS consolidated financial statements.

3. Issuers may mark up disclosures presented in IFRS consolidated financial statements other than those set out in paragraph 2.

4. For markups set out in paragraphs 1, 2 and 3, issuers shall use the XBRL markup language and shall use a taxonomy in which the elements shall be those set out in the core taxonomy. Where, in accordance with point 4 of Annex IV, it is not appropriate to use elements in the core taxonomy, issuers shall create extension taxonomy elements as provided for in Annex IV.

1. Issuers incorporated in Member States may mark up all parts of their annual financial reports other than those set out in Article 4 if they use the XBRL markup language and a taxonomy specific to those parts and that taxonomy is provided by the Member State in which they are incorporated.

2. Issuers incorporated in third countries shall not mark up any parts of their annual financial reports other than IFRS consolidated financial statements.

For markups made in accordance with Articles 4 and 5, issuers shall comply with the following:

ESMA may publish machine-readable and downloadable XBRL taxonomy files based on the core taxonomy. Those files shall comply with the criteria set out in Annex V.

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

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

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

DATA/ATTRIBUTE TYPE/PREFIX	DEFINITION
text block	denotes that the element type is a block of text; it is used to mark up larger pieces of information, such as notes, accounting policies or tables; text blocks are non-numeric line items
text	denotes that the element type is text (a sequence of alphanumeric characters); it is used to mark up short pieces of narrative information; text elements are non-numeric line items
yyyy-mm-dd	denotes that the element type is a date; these elements are line items and non-numeric
X	denotes that the element type is monetary (a number in a declared currency); these elements are numeric line items
X.XX	denotes that the element type is a decimalised value (such as a percentage or a ‘per share’ value); these elements are numeric line items
shares	denotes that the element type is a number of shares; these elements are numeric line items
table	denotes the beginning of a structure represented by a table where rows and columns contribute to definition of an financial concept on their intersection
axis	denotes a dimensional property in a tabular structure
member	denotes a member of a dimension on an axis
guidance	denotes an element that supports browsing of taxonomy content
role	denotes an element representing a section of a taxonomy, e.g. statement of financial position, income statement, each individual note, etc.
abstract	denotes a grouping element or a header
instant or duration	denotes that the monetary value represents a stock (if instant) or a flow (if duration)
credit or debit	denotes the ‘natural’ balance of the disclosure
esef_cor	►M1 prefix applied in the Tables of Annex IV and VI for elements defined in the namespace ‘http://www.esma.europa.eu/taxonomy/2019-03-27/esef_cor’ ◄
esef_all	►M1 prefix applied in the Table of Annex VI for elements defined in the namespace ‘http://www.esma.europa.eu/taxonomy/2019-03-27/esef_all’ ◄
esma_technical	prefix applied in the Table of Annex VI for elements defined in the namespace ‘http://www.esma.europa.eu/taxonomy/ext/technical’
ifrs-full	►M1 prefix applied in the Tables of Annexes IV and VI for elements defined in the namespace ‘http://xbrl.ifrs.org/taxonomy/2019-03-27/ifrs-full’ ◄

Table 1

Mandatory elements of the core taxonomy to be marked up for financial years beginning on or after 1 January 2020

Label	Data type and other attributes	References to IFRSs
Name of reporting entity or other means of identification	text	IAS 1 51 a
Explanation of change in name of reporting entity or other means of identification from end of preceding reporting period	text	IAS 1 51 a
Domicile of entity	text	IAS 1 138 a
Legal form of entity	text	IAS 1 138 a
Country of incorporation	text	IAS 1 138 a
Address of entity's registered office	text	IAS 1 138 a
Principal place of business	text	IAS 1 138 a
Description of nature of entity's operations and principal activities	text	IAS 1 138 b
Name of parent entity	text	IAS 1 138 c, IAS 24 13
Name of ultimate parent of group	text	IAS 24 13, IAS 1 138 c

Table 2

Mandatory elements of the core taxonomy to be marked up for financial years beginning on or after 1 January 2022

▼M1

Label	Type	References to IFRSs
Name of reporting entity or other means of identification	text	IAS 1 51 a
Explanation of change in name of reporting entity or other means of identification from end of preceding reporting period	text	IAS 1 51 a
Domicile of entity	text	IAS 1 138 a
Legal form of entity	text	IAS 1 138 a
Country of incorporation	text	IAS 1 138 a
Address of entity's registered office	text	IAS 1 138 a
Principal place of business	text	IAS 1 138 a
Description of nature of entity's operations and principal activities	text	IAS 1 138 b
Name of parent entity	text	IAS 1 138 c, IAS 24 13
Name of ultimate parent of group	text	IAS 1 138 c, IAS 24 13
Length of life of limited life entity	text	IAS 1 138 d
Statement of IFRS compliance [text block]	text block	IAS 1 16
Explanation of departure from IFRS	text	IAS 1 20 b, IAS 1 20 c
Explanation of financial effect of departure from IFRS	text	IAS 1 20 d
Disclosure of uncertainties of entity's ability to continue as going concern [text block]	text block	IAS 1 25
Explanation of fact and basis for preparation of financial statements when not going concern basis	text	IAS 1 25
Explanation of why entity not regarded as going concern	text	IAS 1 25
Description of reason for using longer or shorter reporting period	text	IAS 1 36 a
Description of fact that amounts presented in financial statements are not entirely comparable	text	IAS 1 36 b
Disclosure of reclassifications or changes in presentation [text block]	text block	IAS 1 41
Explanation of sources of estimation uncertainty with significant risk of causing material adjustment	text	IAS 1 125, IFRIC 14 10
Disclosure of assets and liabilities with significant risk of material adjustment [text block]	text block	IAS 1 125
Dividends recognised as distributions to owners per share	X.XX duration	IAS 1 107
Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners	X duration	IAS 1 137 a, IAS 10 13
Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners per share	X.XX duration	IAS 1 137 a
Disclosure of accounting judgements and estimates [text block]	text block	IAS 1 10 e
Disclosure of accrued expenses and other liabilities [text block]	text block	IAS 1 10 e
Disclosure of allowance for credit losses [text block]	text block	IAS 1 10 e
Disclosure of auditors' remuneration [text block]	text block	IAS 1 10 e
Disclosure of authorisation of financial statements [text block]	text block	IAS 1 10 e
Disclosure of available-for-sale financial assets [text block]	text block	IAS 1 10 e - Expiry date 2021-01-01
Disclosure of basis of consolidation [text block]	text block	IAS 1 10 e
Disclosure of basis of preparation of financial statements [text block]	text block	IAS 1 10 e
Disclosure of biological assets, agriculture produce at point of harvest and government grants related to biological assets [text block]	text block	IAS 41 Disclosure
Disclosure of borrowing costs [text block]	text block	IAS 23 Disclosure
Disclosure of borrowings [text block]	text block	IAS 1 10 e
Disclosure of business combinations [text block]	text block	IFRS 3 Disclosures
Disclosure of cash and bank balances at central banks [text block]	text block	IAS 1 10 e
Disclosure of cash and cash equivalents [text block]	text block	IAS 1 10 e
Disclosure of cash flow statement [text block]	text block	IAS 7 Presentation of a statement of cash flows
Disclosure of changes in accounting policies, accounting estimates and errors [text block]	text block	IAS 8 Accounting policies
Disclosure of changes in accounting policies [text block]	text block	IAS 1 10 e
Disclosure of claims and benefits paid [text block]	text block	IAS 1 10 e
Disclosure of collateral [text block]	text block	IAS 1 10 e
Disclosure of commitments and contingent liabilities [text block]	text block	IAS 1 10 e
Disclosure of commitments [text block]	text block	IAS 1 10 e
Disclosure of separate financial statements [text block]	text block	IAS 27 Disclosure, IFRS 12 Objective
Disclosure of contingent liabilities [text block]	text block	IAS 37 86
Disclosure of cost of sales [text block]	text block	IAS 1 10 e
Disclosure of credit risk [text block]	text block	IAS 1 10 e, IFRS 7 Credit risk
Disclosure of debt instruments [text block]	text block	IAS 1 10 e
Disclosure of deferred acquisition costs arising from insurance contracts [text block]	text block	IAS 1 10 e
Disclosure of deferred income [text block]	text block	IAS 1 10 e
Disclosure of deferred taxes [text block]	text block	IAS 1 10 e
Disclosure of deposits from banks [text block]	text block	IAS 1 10 e
Disclosure of deposits from customers [text block]	text block	IAS 1 10 e
Disclosure of depreciation and amortisation expense [text block]	text block	IAS 1 10 e
Disclosure of derivative financial instruments [text block]	text block	IAS 1 10 e
Disclosure of discontinued operations [text block]	text block	IAS 1 10 e
Disclosure of dividends [text block]	text block	IAS 1 10 e
Disclosure of earnings per share [text block]	text block	IAS 33 Disclosure
Disclosure of effect of changes in foreign exchange rates [text block]	text block	IAS 21 Disclosure
Disclosure of employee benefits [text block]	text block	IAS 19 Scope
Disclosure of entity's operating segments [text block]	text block	IFRS 8 Disclosure
Disclosure of events after reporting period [text block]	text block	IAS 10 Disclosure
Disclosure of expenses by nature [text block]	text block	IAS 1 10 e
Disclosure of expenses [text block]	text block	IAS 1 10 e
Disclosure of exploration and evaluation assets [text block]	text block	IFRS 6 Disclosure
Disclosure of fair value measurement [text block]	text block	IFRS 13 Disclosure
Disclosure of fair value of financial instruments [text block]	text block	IAS 1 10 e
Disclosure of fee and commission income (expense) [text block]	text block	IAS 1 10 e
Disclosure of finance cost [text block]	text block	IAS 1 10 e
Disclosure of finance income (cost) [text block]	text block	IAS 1 10 e
Disclosure of finance income [text block]	text block	IAS 1 10 e
Disclosure of financial assets held for trading [text block]	text block	IAS 1 10 e
Disclosure of financial instruments at fair value through profit or loss [text block]	text block	IAS 1 10 e
Disclosure of financial instruments designated at fair value through profit or loss [text block]	text block	IAS 1 10 e
Disclosure of financial instruments [text block]	text block	IFRS 7 Scope
Disclosure of financial instruments held for trading [text block]	text block	IAS 1 10 e
Disclosure of financial liabilities held for trading [text block]	text block	IAS 1 10 e
Disclosure of financial risk management [text block]	text block	IAS 1 10 e
Disclosure of first-time adoption [text block]	text block	IFRS 1 Presentation and Disclosure
Disclosure of general and administrative expense [text block]	text block	IAS 1 10 e
Disclosure of general information about financial statements [text block]	text block	IAS 1 51
Disclosure of going concern [text block]	text block	IAS 1 10 e
Disclosure of goodwill [text block]	text block	IAS 1 10 e
Disclosure of government grants [text block]	text block	IAS 20 Disclosure
Disclosure of hyperinflationary reporting [text block]	text block	IAS 29 Disclosures
Disclosure of impairment of assets [text block]	text block	IAS 36 Disclosure
Disclosure of income tax [text block]	text block	IAS 12 Disclosure
Disclosure of information about employees [text block]	text block	IAS 1 10 e
Disclosure of information about key management personnel [text block]	text block	IAS 1 10 e
Disclosure of insurance contracts [text block]	text block	IFRS 17 Disclosure - Effective 2021-01-01, IFRS 4 Disclosure - Expiry date 2021-01-01
Disclosure of insurance premium revenue [text block]	text block	IAS 1 10 e
Disclosure of intangible assets and goodwill [text block]	text block	IAS 1 10 e
Disclosure of intangible assets [text block]	text block	IAS 38 Disclosure
Disclosure of interest expense [text block]	text block	IAS 1 10 e
Disclosure of interest income (expense) [text block]	text block	IAS 1 10 e
Disclosure of interest income [text block]	text block	IAS 1 10 e
Disclosure of interests in other entities [text block]	text block	IFRS 12 1
Disclosure of interim financial reporting [text block]	text block	IAS 34 Content of an interim financial report
Disclosure of inventories [text block]	text block	IAS 2 Disclosure
Disclosure of investment contracts liabilities [text block]	text block	IAS 1 10 e
Disclosure of investment property [text block]	text block	IAS 40 Disclosure
Disclosure of investments accounted for using equity method [text block]	text block	IAS 1 10 e
Disclosure of investments other than investments accounted for using equity method [text block]	text block	IAS 1 10 e
Disclosure of issued capital [text block]	text block	IAS 1 10 e
Disclosure of joint ventures [text block]	text block	IAS 27 17 b, IAS 27 16 b, IFRS 12 B4 b
Disclosure of lease prepayments [text block]	text block	IAS 1 10 e
Disclosure of leases [text block]	text block	IFRS 16 Presentation, IFRS 16 Disclosure
Disclosure of liquidity risk [text block]	text block	IAS 1 10 e
Disclosure of loans and advances to banks [text block]	text block	IAS 1 10 e
Disclosure of loans and advances to customers [text block]	text block	IAS 1 10 e
Disclosure of market risk [text block]	text block	IAS 1 10 e
Disclosure of net asset value attributable to unit-holders [text block]	text block	IAS 1 10 e
Disclosure of non-controlling interests [text block]	text block	IAS 1 10 e
Disclosure of non-current assets held for sale and discontinued operations [text block]	text block	IFRS 5 Presentation and Disclosure
Disclosure of non-current assets or disposal groups classified as held for sale [text block]	text block	IAS 1 10 e
Disclosure of notes and other explanatory information [text block]	text block	IAS 1 10 e
Disclosure of objectives, policies and processes for managing capital [text block]	text block	IAS 1 134
Disclosure of other assets [text block]	text block	IAS 1 10 e
Disclosure of other current assets [text block]	text block	IAS 1 10 e
Disclosure of other current liabilities [text block]	text block	IAS 1 10 e
Disclosure of other liabilities [text block]	text block	IAS 1 10 e
Disclosure of other non-current assets [text block]	text block	IAS 1 10 e
Disclosure of other non-current liabilities [text block]	text block	IAS 1 10 e
Disclosure of other operating expense [text block]	text block	IAS 1 10 e
Disclosure of other operating income (expense) [text block]	text block	IAS 1 10 e
Disclosure of other operating income [text block]	text block	IAS 1 10 e
Disclosure of other provisions, contingent liabilities and contingent assets [text block]	text block	IAS 37 Disclosure
Disclosure of prepayments and other assets [text block]	text block	IAS 1 10 e
Disclosure of profit (loss) from operating activities [text block]	text block	IAS 1 10 e
Disclosure of property, plant and equipment [text block]	text block	IAS 16 Disclosure
Disclosure of provisions [text block]	text block	IAS 1 10 e
Disclosure of reclassification of financial instruments [text block]	text block	IAS 1 10 e
Disclosure of regulatory deferral accounts [text block]	text block	IFRS 14 Presentation, IFRS 14 Disclosure
Disclosure of reinsurance [text block]	text block	IAS 1 10 e
Disclosure of related party [text block]	text block	IAS 24 Disclosures
Disclosure of repurchase and reverse repurchase agreements [text block]	text block	IAS 1 10 e
Disclosure of research and development expense [text block]	text block	IAS 1 10 e
Disclosure of reserves within equity [text block]	text block	IAS 1 79 b
Disclosure of restricted cash and cash equivalents [text block]	text block	IAS 1 10 e
Disclosure of revenue [text block]	text block	IAS 1 10 e
Disclosure of revenue from contracts with customers [text block]	text block	IFRS 15 Presentation, IFRS 15 Disclosure
Disclosure of service concession arrangements [text block]	text block	SIC 29 Consensus
Disclosure of share-based payment arrangements [text block]	text block	IFRS 2 44
Disclosure of share capital, reserves and other equity interest [text block]	text block	IAS 1 79
Disclosure of associates [text block]	text block	IAS 27 17 b, IAS 27 16 b, IFRS 12 B4 d
Disclosure of subsidiaries [text block]	text block	IAS 27 17 b, IAS 27 16 b, IFRS 12 B4 a
Disclosure of subordinated liabilities [text block]	text block	IAS 1 10 e
Disclosure of significant accounting policies [text block]	text block	IAS 1 117
Disclosure of tax receivables and payables [text block]	text block	IAS 1 10 e
Disclosure of trade and other payables [text block]	text block	IAS 1 10 e
Disclosure of trade and other receivables [text block]	text block	IAS 1 10 e
Disclosure of trading income (expense) [text block]	text block	IAS 1 10 e
Disclosure of treasury shares [text block]	text block	IAS 1 10 e
Description of accounting policy for available-for-sale financial assets [text block]	text block	IAS 1 117 b - Expiry date 2021-01-01
Description of accounting policy for biological assets [text block]	text block	IAS 1 117 b
Description of accounting policy for borrowing costs [text block]	text block	IAS 1 117 b
Description of accounting policy for borrowings [text block]	text block	IAS 1 117 b
Description of accounting policy for business combinations and goodwill [text block]	text block	IAS 1 117 b
Description of accounting policy for business combinations [text block]	text block	IAS 1 117 b
Description of accounting policy for cash flows [text block]	text block	IAS 1 117 b
Description of accounting policy for collateral [text block]	text block	IAS 1 117 b
Description of accounting policy for construction in progress [text block]	text block	IAS 1 117 b
Description of accounting policy for contingent liabilities and contingent assets [text block]	text block	IAS 1 117 b
Description of accounting policy for customer acquisition costs [text block]	text block	IAS 1 117 b
Description of accounting policy for customer loyalty programmes [text block]	text block	IAS 1 117 b
Description of accounting policy for decommissioning, restoration and rehabilitation provisions [text block]	text block	IAS 1 117 b
Description of accounting policy for deferred acquisition costs arising from insurance contracts [text block]	text block	IAS 1 117 b
Description of accounting policy for deferred income tax [text block]	text block	IAS 1 117 b
Description of accounting policy for depreciation expense [text block]	text block	IAS 1 117 b
Description of accounting policy for derecognition of financial instruments [text block]	text block	IAS 1 117 b
Description of accounting policy for derivative financial instruments and hedging [text block]	text block	IAS 1 117 b
Description of accounting policy for derivative financial instruments [text block]	text block	IAS 1 117 b
Description of accounting policy for discontinued operations [text block]	text block	IAS 1 117 b
Description of accounting policy for discounts and rebates [text block]	text block	IAS 1 117 b
Description of accounting policy for dividends [text block]	text block	IAS 1 117 b
Description of accounting policy for earnings per share [text block]	text block	IAS 1 117 b
Description of accounting policy for emission rights [text block]	text block	IAS 1 117 b
Description of accounting policy for employee benefits [text block]	text block	IAS 1 117 b
Description of accounting policy for environment related expense [text block]	text block	IAS 1 117 b
Description of accounting policy for exceptional items [text block]	text block	IAS 1 117 b
Description of accounting policy for expenses [text block]	text block	IAS 1 117 b
Description of accounting policy for exploration and evaluation expenditures [text block]	text block	IFRS 6 24 a
Description of accounting policy for fair value measurement [text block]	text block	IAS 1 117 b
Description of accounting policy for fee and commission income and expense [text block]	text block	IAS 1 117 b
Description of accounting policy for finance costs [text block]	text block	IAS 1 117 b
Description of accounting policy for finance income and costs [text block]	text block	IAS 1 117 b
Description of accounting policy for financial assets [text block]	text block	IAS 1 117 b
Description of accounting policy for financial guarantees [text block]	text block	IAS 1 117 b
Description of accounting policy for financial instruments at fair value through profit or loss [text block]	text block	IAS 1 117 b
Description of accounting policy for financial instruments [text block]	text block	IAS 1 117 b
Description of accounting policy for financial liabilities [text block]	text block	IAS 1 117 b
Description of accounting policy for foreign currency translation [text block]	text block	IAS 1 117 b
Description of accounting policy for franchise fees [text block]	text block	IAS 1 117 b
Description of accounting policy for functional currency [text block]	text block	IAS 1 117 b
Description of accounting policy for goodwill [text block]	text block	IAS 1 117 b
Description of accounting policy for government grants [text block]	text block	IAS 20 39 a
Description of accounting policy for hedging [text block]	text block	IAS 1 117 b
Description of accounting policy for held-to-maturity investments [text block]	text block	IAS 1 117 b - Expiry date 2021-01-01
Description of accounting policy for impairment of assets [text block]	text block	IAS 1 117 b
Description of accounting policy for impairment of financial assets [text block]	text block	IAS 1 117 b
Description of accounting policy for impairment of non-financial assets [text block]	text block	IAS 1 117 b
Description of accounting policy for income tax [text block]	text block	IAS 1 117 b
Description of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block]	text block	IAS 1 117 b, IFRS 4 37 a - Expiry date 2021-01-01
Description of accounting policy for intangible assets and goodwill [text block]	text block	IAS 1 117 b
Description of accounting policy for intangible assets other than goodwill [text block]	text block	IAS 1 117 b
Description of accounting policy for interest income and expense [text block]	text block	IAS 1 117 b
Description of accounting policy for investment in associates [text block]	text block	IAS 1 117 b
Description of accounting policy for investment in associates and joint ventures [text block]	text block	IAS 1 117 b
Description of accounting policy for investment property [text block]	text block	IAS 1 117 b
Description of accounting policy for investments in joint ventures [text block]	text block	IAS 1 117 b
Description of accounting policy for investments other than investments accounted for using equity method [text block]	text block	IAS 1 117 b
Description of accounting policy for issued capital [text block]	text block	IAS 1 117 b
Description of accounting policy for leases [text block]	text block	IAS 1 117 b
Description of accounting policy for loans and receivables [text block]	text block	IAS 1 117 b - Expiry date 2021-01-01
Description of accounting policy for measuring inventories [text block]	text block	IAS 2 36 a
Description of accounting policy for mining assets [text block]	text block	IAS 1 117 b
Description of accounting policy for mining rights [text block]	text block	IAS 1 117 b
Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block]	text block	IAS 1 117 b
Description of accounting policy for non-current assets or disposal groups classified as held for sale [text block]	text block	IAS 1 117 b
Description of accounting policy for offsetting of financial instruments [text block]	text block	IAS 1 117 b
Description of accounting policy for oil and gas assets [text block]	text block	IAS 1 117 b
Description of accounting policy for programming assets [text block]	text block	IAS 1 117 b
Description of accounting policy for property, plant and equipment [text block]	text block	IAS 1 117 b
Description of accounting policy for provisions [text block]	text block	IAS 1 117 b
Description of accounting policy for reclassification of financial instruments [text block]	text block	IAS 1 117 b
Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block]	text block	IFRS 7 28 a
Description of accounting policy for recognition of revenue [text block]	text block	IAS 1 117 b
Description of accounting policy for regulatory deferral accounts [text block]	text block	IAS 1 117 b
Description of accounting policy for reinsurance [text block]	text block	IAS 1 117 b
Description of accounting policy for repairs and maintenance [text block]	text block	IAS 1 117 b
Description of accounting policy for repurchase and reverse repurchase agreements [text block]	text block	IAS 1 117 b
Description of accounting policy for research and development expense [text block]	text block	IAS 1 117 b
Description of accounting policy for restricted cash and cash equivalents [text block]	text block	IAS 1 117 b
Description of accounting policy for segment reporting [text block]	text block	IAS 1 117 b
Description of accounting policy for service concession arrangements [text block]	text block	IAS 1 117 b
Description of accounting policy for share-based payment transactions [text block]	text block	IAS 1 117 b
Description of accounting policy for stripping costs [text block]	text block	IAS 1 117 b
Description of accounting policy for subsidiaries [text block]	text block	IAS 1 117 b
Description of accounting policy for taxes other than income tax [text block]	text block	IAS 1 117 b
Description of accounting policy for termination benefits [text block]	text block	IAS 1 117 b
Description of accounting policy for trade and other payables [text block]	text block	IAS 1 117 b
Description of accounting policy for trade and other receivables [text block]	text block	IAS 1 117 b
Description of accounting policy for trading income and expense [text block]	text block	IAS 1 117 b
Description of accounting policy for transactions with non-controlling interests [text block]	text block	IAS 1 117 b
Description of accounting policy for transactions with related parties [text block]	text block	IAS 1 117 b
Description of accounting policy for treasury shares [text block]	text block	IAS 1 117 b
Description of accounting policy for warrants [text block]	text block	IAS 1 117 b
Description of accounting policy for determining components of cash and cash equivalents [text block]	text block	IAS 7 46
Description of other accounting policies relevant to understanding of financial statements [text block]	text block	IAS 1 117 b
Disclosure of significant accounting policies [text block]	text block	IAS 1 117

Table

Element names, labels and prefixes of the root elements

Prefix	Element name	Label
ifrs-full	StatementOfFinancial PositionAbstract	Statement of financial position placeholder - this item MUST be used as a starting point for the statement of financial position
ifrs-full	IncomeStatement Abstract	Profit or loss placeholder - this item MUST be used as a starting point for the statement of profit or loss if the statement of profit or loss is disclosed separately
ifrs-full	StatementOfCompre hensiveIncomeAbstract	Statement of comprehensive income placeholder - this item MUST be used as a starting point for the statement of comprehensive income if it is disclosed separately or when the statement of profit or loss and other comprehensive income statements are combined in a single statement
ifrs-full	StatementOfCash FlowsAbstract	Statement of cash flows placeholder - this item MUST be used as a starting point for the statement of cash flows
ifrs-full	StatementOfChangesIn EquityAbstract	Statement of changes in equity placeholder - this item MUST be used as a starting point for the statement of changes in equity
esef_cor	NotesAccountingPolicies AndMandatoryTags	Notes, accounting policies and mandatory core taxonomy elements placeholder – this item MUST be used as a starting point for markups of disclosures in the notes to the financial statements

The dedicated root taxonomy elements shall also be included in the XBRL taxonomy files prepared by ESMA.

Table

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

▼M1

Prefix	Element name/role URI	Element type and attributes	Label	Documentation label	References
ifrs-full	AbnormallyLargeChangesInAssetPricesOrForeignExchangeRatesMember	member	Abnormally large changes in asset prices or foreign exchange rates [member]	This member stands for abnormally large changes in asset prices or foreign exchange rates.	example: IAS 10 22 g
ifrs-full	AccountingEstimatesAxis	axis	Accounting estimates [axis]	The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.	disclosure: IAS 8 39
ifrs-full	AccountingEstimatesMember	member	Accounting estimates [member]	This member stands for an asset, a liability or a periodic consumption of an asset, subject to adjustments that result from the assessment of the present status of, and expected future benefits and obligations associated with, assets and liabilities. It also represents the standard value for the ‘Accounting estimates’ axis if no other member is used.	disclosure: IAS 8 39
ifrs-full	AccountingProfit	X duration, credit	Accounting profit	The amount of profit (loss) for a period before deducting tax expense. [Refer: Profit (loss)]	disclosure: IAS 12 81 c ii, disclosure: IAS 12 81 c i
ifrs-full	Accruals	X instant, credit	Accruals	The amount of liabilities to pay for goods or services that have been received or supplied but have not been paid, invoiced or formally agreed with the supplier, including amounts due to employees.	common practice: IAS 1 78
ifrs-full	AccrualsAndDeferredIncome	X instant, credit	Accruals and deferred income	The amount of accruals and deferred income. [Refer: Accruals; Deferred income]	common practice: IAS 1 78
ifrs-full	AccrualsAndDeferredIncomeAbstract		Accruals and deferred income [abstract]
ifrs-full	AccrualsAndDeferredIncomeClassifiedAsCurrent	X instant, credit	Accruals and deferred income classified as current	The amount of accruals and deferred income classified as current. [Refer: Accruals and deferred income]	common practice: IAS 1 78
ifrs-full	AccrualsAndDeferredIncomeClassifiedAsCurrentAbstract		Accruals and deferred income classified as current [abstract]
ifrs-full	AccrualsAndDeferredIncomeClassifiedAsNoncurrent	X instant, credit	Accruals and deferred income classified as non-current	The amount of accruals and deferred income classified as non-current. [Refer: Accruals and deferred income]	common practice: IAS 1 78
ifrs-full	AccrualsAndDeferredIncomeClassifiedAsNoncurrentAbstract		Accruals and deferred income classified as non-current [abstract]
ifrs-full	AccrualsClassifiedAsCurrent	X instant, credit	Accruals classified as current	The amount of accruals classified as current. [Refer: Accruals]	common practice: IAS 1 78
ifrs-full	AccrualsClassifiedAsNoncurrent	X instant, credit	Accruals classified as non-current	The amount of accruals classified as non-current. [Refer: Accruals]	common practice: IAS 1 78
ifrs-full	AccruedIncome	X instant, debit	Accrued income	The amount of asset representing income that has been earned but is not yet received.	common practice: IAS 1 112 c
ifrs-full	AccumulatedChangesInFairValueOfFinancialAssetsAttributableToChangesInCreditRiskOfFinancialAssets	X instant, debit	Accumulated increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss, attributable to changes in credit risk of financial assets	The accumulated increase (decrease) in the fair value of financial assets designated as measured at fair value through profit or loss that is attributable to changes in the credit risk of the assets determined either: (a) as the amount of change in their fair value that is not attributable to changes in market conditions that gave rise to market risk; or (b) using an alternative method that the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset. [Refer: Credit risk [member]; Market risk [member]; Increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss, attributable to changes in credit risk of financial assets]	disclosure: IFRS 7 9 c
ifrs-full	AccumulatedChangesInFairValueOfFinancialAssetsRelatedCreditDerivativesOrSimilarInstruments	X instant	Accumulated increase (decrease) in fair value of credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss	The accumulated increase (decrease) in fair value of credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss. [Refer: Derivatives [member]; Increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss related credit derivatives or similar instruments; Financial assets]	disclosure: IFRS 7 9 d
ifrs-full	AccumulatedChangesInFairValueOfFinancialLiabilityAttributableToChangesInCreditRiskOfLiability	X instant, credit	Accumulated increase (decrease) in fair value of financial liability, attributable to changes in credit risk of liability	The accumulated increase (decrease) in the fair value of financial liabilities that is attributable to changes in the credit risk of the liabilities. [Refer: Credit risk [member]; Market risk [member]; Increase (decrease) in fair value of financial liability, attributable to changes in credit risk of liability]	disclosure: IFRS 7 10 a, disclosure: IFRS 7 10A a
ifrs-full	AccumulatedChangesInFairValueOfLoanOrReceivableAttributableToChangesInCreditRiskOfFinancialAssets	X instant, debit	Accumulated increase (decrease) in fair value of loan or receivable, attributable to changes in credit risk of financial assets	The accumulated increase (decrease) in the fair value of loans or receivables that is attributable to changes in the credit risk of the assets determined either: (a) as the amount of change in their fair value that is not attributable to changes in the market conditions that gave rise to the market risk; or (b) using an alternative method the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset. [Refer: Market risk [member]]	disclosure: IFRS 7 9 c - Expiry date 2021-01-01
ifrs-full	AccumulatedChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstruments	X instant	Accumulated increase (decrease) in fair value of credit derivatives or similar instruments related to loans or receivables	The aggregate increase (decrease) in the fair value of credit derivatives or similar instruments related to loans or receivables. [Refer: Derivatives [member]; Increase (decrease) in fair value of loans or receivables related credit derivatives or similar instruments]	disclosure: IFRS 7 9 d - Expiry date 2021-01-01
ifrs-full	AccumulatedDepreciationAmortisationAndImpairmentMember	member	Accumulated depreciation, amortisation and impairment [member]	This member stands for accumulated depreciation, amortisation and impairment. [Refer: Impairment loss; Depreciation and amortisation expense]	disclosure: IAS 16 73 d, disclosure: IAS 16 75 b, disclosure: IAS 38 118 c, disclosure: IAS 40 79 c, disclosure: IAS 41 54 f
ifrs-full	AccumulatedDepreciationAndAmortisationMember	member	Accumulated depreciation and amortisation [member]	This member stands for accumulated depreciation and amortisation. [Refer: Depreciation and amortisation expense]	common practice: IAS 16 73 d, disclosure: IAS 16 75 b, common practice: IAS 38 118 c, common practice: IAS 40 79 c, common practice: IAS 41 54 f
ifrs-full	AccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountAssets	X instant, debit	Accumulated fair value hedge adjustment on hedged item included in carrying amount, assets	The accumulated amount of fair value hedge adjustment on a hedged item that is included in the carrying amount of the hedged item, recognised in the statement of financial position as an asset. [Refer: Hedged items [member]]	disclosure: IFRS 7 24B a ii
ifrs-full	AccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountLiabilities	X instant, credit	Accumulated fair value hedge adjustment on hedged item included in carrying amount, liabilities	The accumulated amount of fair value hedge adjustment on a hedged item that is included in the carrying amount of the hedged item, recognised in the statement of financial position as a liability. [Refer: Hedged items [member]]	disclosure: IFRS 7 24B a ii
ifrs-full	AccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesAssets	X instant, debit	Accumulated fair value hedge adjustment remaining in statement of financial position for hedged item that ceased to be adjusted for hedging gains and losses, assets	The accumulated amount of fair value hedge adjustment remaining in the statement of financial position for a hedged item that is a financial asset measured at amortised cost and has ceased to be adjusted for hedging gains and losses. [Refer: Financial assets at amortised cost; Hedged items [member]]	disclosure: IFRS 7 24B a v
ifrs-full	AccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesLiabilities	X instant, credit	Accumulated fair value hedge adjustment remaining in statement of financial position for hedged item that ceased to be adjusted for hedging gains and losses, liabilities	The accumulated amount of fair value hedge adjustment remaining in the statement of financial position for a hedged item that is a financial liability measured at amortised cost and has ceased to be adjusted for hedging gains and losses. [Refer: Financial liabilities at amortised cost; Hedged items [member]]	disclosure: IFRS 7 24B a v
ifrs-full	AccumulatedImpairmentMember	member	Accumulated impairment [member]	This member stands for accumulated impairment. [Refer: Impairment loss]	common practice: IAS 16 73 d, common practice: IAS 38 118 c, common practice: IAS 40 79 c, common practice: IAS 41 54 f, disclosure: IFRS 3 B67 d, disclosure: IFRS 7 35H, example: IFRS 7 35N, example: IFRS 7 IG29 b - Expiry date 2021-01-01, example: IFRS 7 37 b - Expiry date 2021-01-01
ifrs-full	AccumulatedOtherComprehensiveIncome	X instant, credit	Accumulated other comprehensive income	The amount of accumulated items of income and expense (including reclassification adjustments) that are not recognised in profit or loss as required or permitted by other IFRSs. [Refer: IFRSs [member]; Other comprehensive income]	common practice: IAS 1 55
ifrs-full	AccumulatedOtherComprehensiveIncomeMember	member	Accumulated other comprehensive income [member]	This member stands for accumulated other comprehensive income. [Refer: Other comprehensive income]	common practice: IAS 1 108
ifrs-full	AcquisitionAndAdministrationExpenseRelatedToInsuranceContracts	X duration, debit	Acquisition and administration expense related to insurance contracts	The amount of acquisition and administration expense relating to insurance contracts. [Refer: Types of insurance contracts [member]]	common practice: IAS 1 85
ifrs-full	AcquisitiondateFairValueOfEquityInterestInAcquireeHeldByAcquirerImmediatelyBeforeAcquisitionDate	X instant, credit	Acquisition-date fair value of equity interest in acquiree held by acquirer immediately before acquisition date	The acquisition-date fair value of equity interest in the acquiree held by the acquirer immediately before the acquisition date in a business combination achieved in stages. [Refer: Business combinations [member]]	disclosure: IFRS 3 B64 p i
ifrs-full	AcquisitiondateFairValueOfTotalConsiderationTransferred	X instant, credit	Consideration transferred, acquisition-date fair value	The fair value, at acquisition date, of the consideration transferred in a business combination. [Refer: Business combinations [member]]	disclosure: IFRS 3 B64 f
ifrs-full	AcquisitiondateFairValueOfTotalConsiderationTransferredAbstract		Acquisition-date fair value of total consideration transferred [abstract]
ifrs-full	AcquisitionrelatedCostsForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination	X duration, debit	Acquisition-related costs for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination	The amount of acquisition-related costs for transactions recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Business combinations [member]]	disclosure: IFRS 3 B64 m
ifrs-full	AcquisitionrelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination	X duration, debit	Acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination	The amount of acquisition-related costs recognised as an expense for transactions that are recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Business combinations [member]]	disclosure: IFRS 3 B64 m
ifrs-full	AcquisitionsThroughBusinessCombinationsBiologicalAssets	X duration, debit	Acquisitions through business combinations, biological assets	The increase in biological assets resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Biological assets]	disclosure: IAS 41 50 e
ifrs-full	AcquisitionsThroughBusinessCombinationsDeferredAcquisitionCostsArisingFromInsuranceContracts	X duration, debit	Acquisitions through business combinations, deferred acquisition costs arising from insurance contracts	The increase in deferred acquisition costs arising from insurance contracts resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Deferred acquisition costs arising from insurance contracts]	common practice: IFRS 4 37 e - Expiry date 2021-01-01
ifrs-full	AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill	X duration, debit	Acquisitions through business combinations, intangible assets and goodwill	The increase in intangible assets and goodwill resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Intangible assets and goodwill]	common practice: IAS 38 118 e i
ifrs-full	AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill	X duration, debit	Acquisitions through business combinations, intangible assets other than goodwill	The increase in intangible assets other than goodwill resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Intangible assets other than goodwill]	disclosure: IAS 38 118 e i
ifrs-full	AcquisitionsThroughBusinessCombinationsInvestmentProperty	X duration, debit	Acquisitions through business combinations, investment property	The increase in investment property resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Investment property]	disclosure: IAS 40 76 b, disclosure: IAS 40 79 d ii
ifrs-full	AcquisitionsThroughBusinessCombinationsLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued	X duration, credit	Acquisitions through business combinations, liabilities under insurance contracts and reinsurance contracts issued	The increase in liabilities under insurance contracts and reinsurance contracts issued resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Liabilities under insurance contracts and reinsurance contracts issued]	common practice: IFRS 4 37 e - Expiry date 2021-01-01
ifrs-full	AcquisitionsThroughBusinessCombinationsOtherProvisions	X duration, credit	Acquisitions through business combinations, other provisions	The increase in other provisions resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Other provisions]	common practice: IAS 37 84
ifrs-full	AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment	X duration, debit	Acquisitions through business combinations, property, plant and equipment	The increase in property, plant and equipment resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Property, plant and equipment]	disclosure: IAS 16 73 e iii
ifrs-full	AcquisitionsThroughBusinessCombinationsReinsuranceAssets	X duration, debit	Acquisitions through business combinations, reinsurance assets	The increase in reinsurance assets resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Reinsurance assets]	common practice: IFRS 4 37 e - Expiry date 2021-01-01
ifrs-full	ActualClaimsThatAriseFromContractsWithinScopeOfIFRS17	X instant, debit	Actual claims that arise from contracts within scope of IFRS 17	The amount of the actual claims that arise from contracts within the scope of IFRS 17.	disclosure: IFRS 17 130 - Effective 2021-01-01
ifrs-full	ActuarialAssumptionOfDiscountRates	X.XX instant	Actuarial assumption of discount rates	The discount rate used as the significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [member]]	common practice: IAS 19 144
ifrs-full	ActuarialAssumptionOfDiscountRatesMember	member	Actuarial assumption of discount rates [member]	This member stands for the discount rates used as actuarial assumptions. [Refer: Actuarial assumptions [member]]	common practice: IAS 19 145
ifrs-full	ActuarialAssumptionOfExpectedRatesOfInflation	X.XX instant	Actuarial assumption of expected rates of inflation	The expected rate of inflation that is used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit plans [member]; Defined benefit obligation, at present value; Actuarial assumptions [member]]	common practice: IAS 19 144
ifrs-full	ActuarialAssumptionOfExpectedRatesOfInflationMember	member	Actuarial assumption of expected rates of inflation [member]	This member stands for the expected rates of inflation used as actuarial assumptions. [Refer: Actuarial assumptions [member]]	common practice: IAS 19 145
ifrs-full	ActuarialAssumptionOfExpectedRatesOfPensionIncreases	X.XX instant	Actuarial assumption of expected rates of pension increases	The expected rate of increases in pension that is used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit plans [member]; Defined benefit obligation, at present value; Actuarial assumptions [member]]	common practice: IAS 19 144
ifrs-full	ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember	member	Actuarial assumption of expected rates of pension increases [member]	This member stands for the expected rates of pension increases used as actuarial assumptions. [Refer: Actuarial assumptions [member]]	common practice: IAS 19 145
ifrs-full	ActuarialAssumptionOfExpectedRatesOfSalaryIncreases	X.XX instant	Actuarial assumption of expected rates of salary increases	The expected rate of salary increases used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit plans [member]; Defined benefit obligation, at present value; Actuarial assumptions [member]]	common practice: IAS 19 144
ifrs-full	ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember	member	Actuarial assumption of expected rates of salary increases [member]	This member stands for the expected rates of salary increases used as actuarial assumptions. [Refer: Actuarial assumptions [member]]	common practice: IAS 19 145
ifrs-full	ActuarialAssumptionOfLifeExpectancyAfterRetirement2019	DUR	Actuarial assumption of life expectancy after retirement	The life expectancy after retirement used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [member]]	common practice: IAS 19 144
ifrs-full	ActuarialAssumptionOfLifeExpectancyAfterRetirementMember	member	Actuarial assumption of life expectancy after retirement [member]	This member stands for the life expectancy after retirement used as actuarial assumptions. [Refer: Actuarial assumptions [member]]	common practice: IAS 19 145
ifrs-full	ActuarialAssumptionOfMedicalCostTrendRates	X.XX instant	Actuarial assumption of medical cost trend rates	Medical cost trend rate used as significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [member]]	common practice: IAS 19 144
ifrs-full	ActuarialAssumptionOfMedicalCostTrendRatesMember	member	Actuarial assumption of medical cost trend rates [member]	This member stands for the medical cost trend rates used as actuarial assumptions. [Refer: Actuarial assumptions [member]]	common practice: IAS 19 145
ifrs-full	ActuarialAssumptionOfMortalityRates	X.XX instant	Actuarial assumption of mortality rates	The mortality rate used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [member]]	common practice: IAS 19 144
ifrs-full	ActuarialAssumptionOfMortalityRatesMember	member	Actuarial assumption of mortality rates [member]	This member stands for the mortality rates used as actuarial assumptions. [Refer: Actuarial assumptions [member]]	common practice: IAS 19 145
ifrs-full	ActuarialAssumptionOfRetirementAge2019	DUR	Actuarial assumption of retirement age	The retirement age used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [member]]	common practice: IAS 19 144
ifrs-full	ActuarialAssumptionOfRetirementAgeMember	member	Actuarial assumption of retirement age [member]	This member stands for the retirement age used as actuarial assumptions. [Refer: Actuarial assumptions [member]]	common practice: IAS 19 145
ifrs-full	ActuarialAssumptionsAxis	axis	Actuarial assumptions [axis]	The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.	disclosure: IAS 19 145
ifrs-full	ActuarialAssumptionsMember	member	Actuarial assumptions [member]	This member stands for all actuarial assumptions. Actuarial assumptions are the entity’s unbiased and mutually compatible best estimates of the demographic and financial variables that will determine the ultimate cost of providing post-employment benefits. It also represents the standard value for the ‘Actuarial assumptions’ axis if no other member is used.	disclosure: IAS 19 145
ifrs-full	ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetDefinedBenefitLiabilityAsset	X duration, debit	Actuarial gains (losses) arising from changes in demographic assumptions, net defined benefit liability (asset)	The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in demographic assumptions that result in remeasurements of the net defined benefit liability (asset). Demographic assumptions deal with matters such as: (a) mortality; (b) rates of employee turnover, disability and early retirement; (c) the proportion of plan members with dependants who will be eligible for benefits; (d) the proportion of plan members who will select each form of payment option available under the plan terms; and (e) claim rates under medical plans. [Refer: Net defined benefit liability (asset)]	disclosure: IAS 19 141 c ii
ifrs-full	ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset	X duration, debit	Actuarial gains (losses) arising from changes in financial assumptions, net defined benefit liability (asset)	The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions that result in remeasurements of the net defined benefit liability (asset). Financial assumptions deal with items such as: (a) the discount rate; (b) benefit levels, excluding any cost of the benefits to be met by employees, and future salary; (c) in the case of medical benefits, future medical costs, including claim handling costs (ie the costs that will be incurred in processing and resolving claims, including legal and adjuster's fees); and (d) taxes payable by the plan on contributions relating to service before the reporting date or on benefits resulting from that service. [Refer: Net defined benefit liability (asset)]	disclosure: IAS 19 141 c iii
ifrs-full	ActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset	X duration, debit	Actuarial gains (losses) arising from experience adjustments, net defined benefit liability (asset)	The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from experience adjustments that result in remeasurements of the net defined benefit liability (asset). Experience adjustments deal with the effects of differences between the previous actuarial assumptions and what has actually occurred. [Refer: Net defined benefit liability (asset)]	common practice: IAS 19 141 c
ifrs-full	ActuarialPresentValueOfPromisedRetirementBenefits	X instant, credit	Actuarial present value of promised retirement benefits	The present value of the expected payments by a retirement benefit plan to existing and past employees, attributable to the service already rendered.	disclosure: IAS 26 35 d
ifrs-full	AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets	X duration	Additional allowance recognised in profit or loss, allowance account for credit losses of financial assets	The amount of additional allowance for credit losses of financial assets recognised in profit or loss. [Refer: Allowance account for credit losses of financial assets]	common practice: IFRS 7 16 - Expiry date 2021-01-01
ifrs-full	AdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract		Additional disclosures for amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [abstract]
ifrs-full	AdditionalDisclosuresRelatedToRegulatoryDeferralAccountsAbstract		Additional disclosures related to regulatory deferral accounts [abstract]
ifrs-full	AdditionalInformationAboutEntityExposureToRisk	text	Additional information about entity exposure to risk	Additional information about the entity's exposure to risk when the quantitative data disclosed are unrepresentative.	disclosure: IFRS 7 35
ifrs-full	AdditionalInformationAboutInsuranceContractsExplanatory	text block	Additional information about insurance contracts [text block]	Additional information about insurance contracts necessary to meet the objective of the disclosure requirements in IFRS 17. [Refer: Insurance contracts [member]]	disclosure: IFRS 17 94 - Effective 2021-01-01
ifrs-full	AdditionalInformationAboutNatureAndFinancialEffectOfBusinessCombination	text	Additional information about nature and financial effect of business combination	Additional information about the nature and financial effects of business combinations necessary to meet the objectives of IFRS 3. [Refer: Business combinations [member]]	disclosure: IFRS 3 63
ifrs-full	AdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatory	text block	Additional information about nature of and changes in risks associated with interests in structured entities [text block]	The disclosure of additional information about the nature of, and changes in, risks associated with interests in structured entities.	disclosure: IFRS 12 B25
ifrs-full	AdditionalInformationAboutSharebasedPaymentArrangements	text block	Additional information about share-based payment arrangements [text block]	Additional information about share-based payment arrangements necessary to satisfy the disclosure requirements of IFRS 2. [Refer: Share-based payment arrangements [member]]	disclosure: IFRS 2 52
ifrs-full	AdditionalInformationAbstract		Additional information [abstract]
ifrs-full	AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination	X duration, credit	Additional liabilities, contingent liabilities recognised in business combination	The amount of additional contingent liabilities recognised in business combinations. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]; Contingent liabilities [member]]	disclosure: IFRS 3 B67 c
ifrs-full	AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationAbstract		Additional liabilities, contingent liabilities recognised in business combination [abstract]
ifrs-full	AdditionalPaidinCapital	X instant, credit	Additional paid-in capital	The amount received or receivable from the issuance of the entity's shares in excess of nominal value and amounts received from other transactions involving the entity's stock or stockholders.	common practice: IAS 1 55
ifrs-full	AdditionalPaidinCapitalMember	member	Additional paid-in capital [member]	This member stands for amounts received from issuance of the entity's shares in excess of nominal value and amounts received from other transactions involving the entity's stock or stockholders.	common practice: IAS 1 108
ifrs-full	AdditionalProvisionsOtherProvisions	X duration, credit	Additional provisions, other provisions	The amount of additional other provisions made. [Refer: Other provisions]	disclosure: IAS 37 84 b
ifrs-full	AdditionalProvisionsOtherProvisionsAbstract		Additional provisions, other provisions [abstract]
ifrs-full	AdditionalRecognitionGoodwill	X duration, debit	Additional recognition, goodwill	The amount of additional goodwill recognised, except goodwill included in a disposal group that, on acquisition, meets the criteria to be classified as held for sale in accordance with IFRS 5. [Refer: Goodwill; Disposal groups classified as held for sale [member]]	disclosure: IFRS 3 B67 d ii
ifrs-full	AdditionsFromAcquisitionsInvestmentProperty	X duration, debit	Additions from acquisitions, investment property	The amount of additions to investment property resulting from acquisitions. [Refer: Investment property]	disclosure: IAS 40 76 a, disclosure: IAS 40 79 d i
ifrs-full	AdditionsFromPurchasesBiologicalAssets	X duration, debit	Additions from purchases, biological assets	The amount of additions to biological assets resulting from purchases. [Refer: Biological assets]	disclosure: IAS 41 50 b
ifrs-full	AdditionsFromSubsequentExpenditureRecognisedAsAssetBiologicalAssets	X duration, debit	Additions from subsequent expenditure recognised as asset, biological assets	The amount of additions to biological assets resulting from subsequent expenditure recognised as an asset. [Refer: Biological assets]	common practice: IAS 41 50
ifrs-full	AdditionsFromSubsequentExpenditureRecognisedAsAssetInvestmentProperty	X duration, debit	Additions from subsequent expenditure recognised as asset, investment property	The amount of additions to investment property resulting from subsequent expenditure recognised as an asset. [Refer: Investment property]	disclosure: IAS 40 76 a, disclosure: IAS 40 79 d i
ifrs-full	AdditionsInvestmentPropertyAbstract		Additions, investment property [abstract]
ifrs-full	AdditionsLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued	X duration, credit	Additions other than through business combinations, liabilities under insurance contracts and reinsurance contracts issued	The increase in liabilities under insurance contracts and reinsurance contracts issued, resulting from additions other than through business combinations. [Refer: Liabilities under insurance contracts and reinsurance contracts issued; Business combinations [member]]	example: IFRS 4 IG37 b - Expiry date 2021-01-01, example: IFRS 4 37 e - Expiry date 2021-01-01
ifrs-full	AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets	X duration, debit	Additions other than through business combinations, biological assets	The amount of additions to biological assets, other than those acquired through business combinations. [Refer: Business combinations [member]; Biological assets]	common practice: IAS 41 50
ifrs-full	AdditionsOtherThanThroughBusinessCombinationsBiologicalAssetsAbstract		Additions other than through business combinations, biological assets [abstract]
ifrs-full	AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill	X duration, debit	Additions other than through business combinations, intangible assets other than goodwill	The amount of additions to intangible assets other than goodwill, other than those acquired through business combinations. [Refer: Business combinations [member]; Intangible assets other than goodwill]	disclosure: IAS 38 118 e i
ifrs-full	AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty	X duration, debit	Additions other than through business combinations, investment property	The amount of additions to investment property other than those acquired through business combinations. [Refer: Business combinations [member]; Investment property]	disclosure: IAS 40 76 a, disclosure: IAS 40 79 d i
ifrs-full	AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment	X duration, debit	Additions other than through business combinations, property, plant and equipment	The amount of additions to property, plant and equipment other than those acquired through business combinations. [Refer: Business combinations [member]; Property, plant and equipment]	disclosure: IAS 16 73 e i
ifrs-full	AdditionsOtherThanThroughBusinessCombinationsReinsuranceAssets	X duration, debit	Additions other than through business combinations, reinsurance assets	The amount of additions to reinsurance assets, other than those acquired through business combinations. [Refer: Business combinations [member]; Reinsurance assets]	common practice: IFRS 4 37 e - Expiry date 2021-01-01
ifrs-full	AdditionsToNoncurrentAssets	X duration, debit	Additions to non-current assets other than financial instruments, deferred tax assets, net defined benefit assets, and rights arising under insurance contracts	The amount of additions to non-current assets other than financial instruments, deferred tax assets, net defined benefit assets and rights arising under insurance contracts. [Refer: Deferred tax assets; Financial instruments, class [member]; Non-current assets; Types of insurance contracts [member]]	disclosure: IFRS 8 24 b, disclosure: IFRS 8 28 e
ifrs-full	AdditionsToRightofuseAssets	X duration, debit	Additions to right-of-use assets	The amount of additions to right-of-use assets. [Refer: Right-of-use assets]	disclosure: IFRS 16 53 h
ifrs-full	AddressOfRegisteredOfficeOfEntity	text	Address of entity's registered office	The address at which the entity's office is registered.	disclosure: IAS 1 138 a
ifrs-full	AddressWhereConsolidatedFinancialStatementsAreObtainable	text	Address where consolidated financial statements are obtainable	The address where consolidated financial statements that comply with IFRSs of the entity's ultimate or any intermediate parent are obtainable. [Refer: Consolidated [member]; IFRSs [member]]	disclosure: IAS 27 16 a
ifrs-full	AdjustedWeightedAverageShares	shares	Adjusted weighted average number of ordinary shares outstanding	The weighted average number of ordinary shares outstanding plus the weighted average number of ordinary shares that would be issued on the conversion of all the dilutive potential ordinary shares into ordinary shares. [Refer: Ordinary shares [member]; Weighted average [member]]	disclosure: IAS 33 70 b
ifrs-full	AdjustmentsForAmortisationExpense	X duration, debit	Adjustments for amortisation expense	Adjustments for amortisation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss); Depreciation and amortisation expense]	common practice: IAS 7 20
ifrs-full	AdjustmentsForAmountsTransferredToInitialCarryingAmountOfHedgedItems	X duration, debit	Amounts removed from equity and included in carrying amount of non-financial asset (liability) whose acquisition or incurrence was hedged highly probable forecast transaction, net of tax	The amounts removed from equity and included in the initial cost or other carrying amount of a non-financial asset (liability) whose acquisition or incurrence was a hedged, highly probable forecast transaction, net of tax. [Refer: Carrying amount [member]]	disclosure: IFRS 7 23 e - Expiry date 2021-01-01
ifrs-full	AdjustmentsForCurrentTaxOfPriorPeriod	X duration, debit	Adjustments for current tax of prior periods	Adjustments of tax expense (income) recognised in the period for current tax of prior periods.	example: IAS 12 80 b
ifrs-full	AdjustmentsForDecreaseIncreaseInBiologicalAssets	X duration, debit	Adjustments for decrease (increase) in biological assets	Adjustments for decrease (increase) in biological assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Biological assets; Profit (loss)]	common practice: IAS 7 20
ifrs-full	AdjustmentsForDecreaseIncreaseInDerivativeFinancialAssets	X duration, debit	Adjustments for decrease (increase) in derivative financial assets	Adjustments for decrease (increase) in derivative financial assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Derivative financial assets; Profit (loss)]	common practice: IAS 7 20
ifrs-full	AdjustmentsForDecreaseIncreaseInFinancialAssetsHeldForTrading	X duration, debit	Adjustments for decrease (increase) in financial assets held for trading	Adjustments for decrease (increase) in financial assets held for trading to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial assets; Financial assets at fair value through profit or loss, classified as held for trading; Profit (loss)]	common practice: IAS 7 20
ifrs-full	AdjustmentsForDecreaseIncreaseInInventories	X duration, debit	Adjustments for decrease (increase) in inventories	Adjustments for decrease (increase) in inventories to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Inventories; Profit (loss)]	common practice: IAS 7 20 a
ifrs-full	AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToBanks	X duration, debit	Adjustments for decrease (increase) in loans and advances to banks	Adjustments for decrease (increase) in loans and advances to banks to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Loans and advances to banks; Profit (loss)]	common practice: IAS 7 20
ifrs-full	AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToCustomers	X duration, debit	Adjustments for decrease (increase) in loans and advances to customers	Adjustments for decrease (increase) in loans and advances to customers to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Loans and advances to customers; Profit (loss)]	common practice: IAS 7 20
ifrs-full	AdjustmentsForDecreaseIncreaseInOtherAssets	X duration, debit	Adjustments for decrease (increase) in other assets	Adjustments for decrease (increase) in other assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other assets; Profit (loss)]	common practice: IAS 7 20
ifrs-full	AdjustmentsForDecreaseIncreaseInOtherCurrentAssets	X duration, debit	Adjustments for decrease (increase) in other current assets	Adjustments for decrease (increase) in other current assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other current assets; Profit (loss)]	common practice: IAS 7 20
ifrs-full	AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables	X duration, debit	Adjustments for decrease (increase) in other operating receivables	Adjustments for decrease (increase) in other operating receivables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]	common practice: IAS 7 20 a
ifrs-full	AdjustmentsForDecreaseIncreaseInReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowed	X duration, debit	Adjustments for decrease (increase) in reverse repurchase agreements and cash collateral on securities borrowed	Adjustments for decrease (increase) in reverse repurchase agreements and cash collateral on securities borrowed to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Reverse repurchase agreements and cash collateral on securities borrowed; Profit (loss)]	common practice: IAS 7 20
ifrs-full	AdjustmentsForDecreaseIncreaseInTradeAccountReceivable	X duration, debit	Adjustments for decrease (increase) in trade accounts receivable	Adjustments for decrease (increase) in trade accounts receivable to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]	common practice: IAS 7 20 a
ifrs-full	AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables	X duration, debit	Adjustments for decrease (increase) in trade and other receivables	Adjustments for decrease (increase) in trade and other receivables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Trade and other receivables; Profit (loss)]	common practice: IAS 7 20
ifrs-full	AdjustmentsForDeferredTaxExpense	X duration, debit	Adjustments for deferred tax expense	Adjustments for deferred tax expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deferred tax expense (income); Profit (loss)]	common practice: IAS 7 20
ifrs-full	AdjustmentsForDeferredTaxOfPriorPeriods	X duration, debit	Adjustments for deferred tax of prior periods	Adjustments of tax expense (income) recognised in the period for the deferred tax of prior periods.	common practice: IAS 12 80
ifrs-full	AdjustmentsForDepreciationAndAmortisationExpense	X duration, debit	Adjustments for depreciation and amortisation expense	Adjustments for depreciation and amortisation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Depreciation and amortisation expense; Profit (loss)]	common practice: IAS 7 20 b
ifrs-full	AdjustmentsForDepreciationAndAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss	X duration, debit	Adjustments for depreciation and amortisation expense and impairment loss (reversal of impairment loss) recognised in profit or loss	Adjustments for depreciation and amortisation expense and impairment loss (reversal of impairment loss) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Impairment loss; Depreciation and amortisation expense; Impairment loss (reversal of impairment loss) recognised in profit or loss; Profit (loss)]	common practice: IAS 7 20
ifrs-full	AdjustmentsForDepreciationExpense	X duration, debit	Adjustments for depreciation expense	Adjustments for depreciation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]	common practice: IAS 7 20
ifrs-full	AdjustmentsForDividendIncome	X duration, credit	Adjustments for dividend income	Adjustments for dividend income to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Dividend income; Profit (loss)]	common practice: IAS 7 20
ifrs-full	AdjustmentsForFairValueGainsLosses	X duration, debit	Adjustments for fair value losses (gains)	Adjustments for fair value losses (gains) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]	common practice: IAS 7 20 b
ifrs-full	AdjustmentsForFinanceCosts	X duration, debit	Adjustments for finance costs	Adjustments for finance costs to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance costs; Profit (loss)]	common practice: IAS 7 20 c
ifrs-full	AdjustmentsForFinanceIncome	X duration, credit	Adjustments for finance income	Adjustments for finance income to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance income; Profit (loss)]	common practice: IAS 7 20
ifrs-full	AdjustmentsForFinanceIncomeCost	X duration, credit	Adjustments for finance income (cost)	Adjustments for net finance income or cost to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance income (cost); Profit (loss)]	common practice: IAS 7 20
ifrs-full	AdjustmentsForGainLossOnDisposalOfInvestmentsInSubsidiariesJointVenturesAndAssociates	X duration, credit	Adjustments for gain (loss) on disposal of investments in subsidiaries, joint ventures and associates	Adjustments for gain (loss) on disposals investments in subsidiaries, joint ventures and associates to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Associates [member]; Joint ventures [member]; Subsidiaries [member]; Investments in subsidiaries, joint ventures and associates; Profit (loss)]	common practice: IAS 7 20
ifrs-full	AdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipment	X duration, credit	Adjustments for gain (loss) on disposals, property, plant and equipment	Adjustments for gain (loss) on disposals of property, plant and equipment to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss); Property, plant and equipment; Disposals, property, plant and equipment]	common practice: IAS 7 20
ifrs-full	AdjustmentsForGainsLossesOnChangeInFairValueLessCostsToSellBiologicalAssets	X duration, credit	Adjustments for gains (losses) on change in fair value less costs to sell, biological assets	Adjustments for gains (losses) on changes in the fair value less costs to sell of biological assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Biological assets; Profit (loss)]	common practice: IAS 7 20
ifrs-full	AdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives	X duration, credit	Adjustments for gains (losses) on change in fair value of derivatives	Adjustments for gains (losses) on changes in the fair value of derivatives to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: At fair value [member]; Derivatives [member]; Profit (loss)]	common practice: IAS 7 20
ifrs-full	AdjustmentsForGainsLossesOnFairValueAdjustmentInvestmentProperty	X duration, credit	Adjustments for gains (losses) on fair value adjustment, investment property	Adjustments for gains (losses) arising from a change in the fair value of investment property to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Investment property; Gains (losses) on fair value adjustment, investment property; Profit (loss)]	common practice: IAS 7 20
ifrs-full	AdjustmentsForImpairmentLossRecognisedInProfitOrLossGoodwill	X duration, debit	Adjustments for impairment loss recognised in profit or loss, goodwill	Adjustments for impairment loss on goodwill recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Goodwill; Impairment loss; Impairment loss recognised in profit or loss]	common practice: IAS 7 20
ifrs-full	AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss	X duration, debit	Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss	Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Impairment loss (reversal of impairment loss) recognised in profit or loss]	common practice: IAS 7 20 b
ifrs-full	AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossExplorationAndEvaluationAssets	X duration, debit	Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, exploration and evaluation assets	Adjustments for impairment loss (reversal of impairment loss) on exploration and evaluation assets recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Exploration and evaluation assets [member]; Impairment loss; Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Impairment loss (reversal of impairment loss) recognised in profit or loss]	common practice: IAS 7 20
ifrs-full	AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossInventories	X duration, debit	Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, inventories	Adjustments for impairment loss (reversal of impairment loss) on inventories recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Inventories; Impairment loss; Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Impairment loss (reversal of impairment loss) recognised in profit or loss]	common practice: IAS 7 20
ifrs-full	AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances	X duration, debit	Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances	Adjustments for impairment loss (reversal of impairment loss) on loans and advances recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss]	common practice: IAS 7 20
ifrs-full	AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment	X duration, debit	Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, property, plant and equipment	Adjustments for impairment loss (reversal of impairment loss) on property, plant and equipment recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Property, plant and equipment]	common practice: IAS 7 20
ifrs-full	AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeAndOtherReceivables	X duration, debit	Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, trade and other receivables	Adjustments for impairment loss (reversal of impairment loss) on trade and other receivables recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Trade and other receivables; Impairment loss; Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Impairment loss (reversal of impairment loss) recognised in profit or loss]	common practice: IAS 7 20
ifrs-full	AdjustmentsForIncomeTaxExpense	X duration, debit	Adjustments for income tax expense	Adjustments for income tax expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]	disclosure: IAS 7 35
ifrs-full	AdjustmentsForIncreaseDecreaseInDeferredIncome	X duration, debit	Adjustments for increase (decrease) in deferred income	Adjustments for increase (decrease) in deferred income to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deferred income; Profit (loss)]	common practice: IAS 7 20
ifrs-full	AdjustmentsForIncreaseDecreaseInDepositsFromBanks	X duration, debit	Adjustments for increase (decrease) in deposits from banks	Adjustments for increase (decrease) in deposits from banks to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deposits from banks; Profit (loss)]	common practice: IAS 7 20
ifrs-full	AdjustmentsForIncreaseDecreaseInDepositsFromCustomers	X duration, debit	Adjustments for increase (decrease) in deposits from customers	Adjustments for increase (decrease) in deposits from customers to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deposits from customers; Profit (loss)]	common practice: IAS 7 20
ifrs-full	AdjustmentsForIncreaseDecreaseInDerivativeFinancialLiabilities	X duration, debit	Adjustments for increase (decrease) in derivative financial liabilities	Adjustments for increase (decrease) in derivative financial liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Derivative financial liabilities; Profit (loss)]	common practice: IAS 7 20
ifrs-full	AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities	X duration, debit	Adjustments for increase (decrease) in employee benefit liabilities	Adjustments for increase (decrease) in employee benefit liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]	common practice: IAS 7 20
ifrs-full	AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesHeldForTrading	X duration, debit	Adjustments for increase (decrease) in financial liabilities held for trading	Adjustments for increase (decrease) in financial liabilities held for trading to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial liabilities; Financial liabilities at fair value through profit or loss that meet definition of held for trading; Profit (loss)]	common practice: IAS 7 20
ifrs-full	AdjustmentsForIncreaseDecreaseInInsuranceReinsuranceAndInvestmentContractLiabilities	X duration, debit	Adjustments for increase (decrease) in insurance, reinsurance and investment contract liabilities	Adjustments for increase (decrease) in insurance, reinsurance and investment contract liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Investment contracts liabilities; Liabilities under insurance contracts and reinsurance contracts issued; Profit (loss)]	common practice: IAS 7 20
ifrs-full	AdjustmentsForIncreaseDecreaseInOtherCurrentLiabilities	X duration, debit	Adjustments for increase (decrease) in other current liabilities	Adjustments for increase (decrease) in other current liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other current liabilities; Profit (loss)]	common practice: IAS 7 20
ifrs-full	AdjustmentsForIncreaseDecreaseInOtherLiabilities	X duration, debit	Adjustments for increase (decrease) in other liabilities	Adjustments for increase (decrease) in other liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other liabilities; Profit (loss)]	common practice: IAS 7 20
ifrs-full	AdjustmentsForIncreaseDecreaseInOtherOperatingPayables	X duration, debit	Adjustments for increase (decrease) in other operating payables	Adjustments for increase (decrease) in other operating payables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]	common practice: IAS 7 20 a
ifrs-full	AdjustmentsForIncreaseDecreaseInRepurchaseAgreementsAndCashCollateralOnSecuritiesLent	X duration, debit	Adjustments for increase (decrease) in repurchase agreements and cash collateral on securities lent	Adjustments for increase (decrease) in repurchase agreements and cash collateral on securities lent to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Repurchase agreements and cash collateral on securities lent; Profit (loss)]	common practice: IAS 7 20
ifrs-full	AdjustmentsForIncreaseDecreaseInTradeAccountPayable	X duration, debit	Adjustments for increase (decrease) in trade accounts payable	Adjustments for increase (decrease) in trade accounts payable to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]	common practice: IAS 7 20 a
ifrs-full	AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables	X duration, debit	Adjustments for increase (decrease) in trade and other payables	Adjustments for increase (decrease) in trade and other payables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Trade and other payables; Profit (loss)]	common practice: IAS 7 20
ifrs-full	AdjustmentsForIncreaseInOtherProvisionsArisingFromPassageOfTime	X duration, debit	Adjustments for increase in other provisions arising from passage of time	Adjustments for increases in other provisions arising from the passage of time to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss); Other provisions [member]]	common practice: IAS 7 20
ifrs-full	AdjustmentsForInterestExpense	X duration, debit	Adjustments for interest expense	Adjustments for interest expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Interest expense; Profit (loss)]	common practice: IAS 7 20
ifrs-full	AdjustmentsForInterestIncome	X duration, credit	Adjustments for interest income	Adjustments for interest income expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Interest income; Profit (loss)]	common practice: IAS 7 20
ifrs-full	AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets	X duration, debit	Adjustments for losses (gains) on disposal of non-current assets	Adjustments for losses (gains) on disposal of non-current assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Non-current assets; Profit (loss)]	common practice: IAS 7 14
ifrs-full	AdjustmentsForProvisions	X duration, debit	Adjustments for provisions	Adjustments for provisions to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Provisions; Profit (loss)]	common practice: IAS 7 20 b
ifrs-full	AdjustmentsForReconcileProfitLoss	X duration, debit	Adjustments to reconcile profit (loss)	Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]	disclosure: IAS 7 20
ifrs-full	AdjustmentsForReconcileProfitLossAbstract		Adjustments to reconcile profit (loss) [abstract]
ifrs-full	AdjustmentsForSharebasedPayments	X duration, debit	Adjustments for share-based payments	Adjustments for share-based payments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]	common practice: IAS 7 20 b
ifrs-full	AdjustmentsForUndistributedProfitsOfAssociates	X duration, credit	Adjustments for undistributed profits of associates	Adjustments for undistributed profits of associates to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Associates [member]; Profit (loss)]	common practice: IAS 7 20 b
ifrs-full	AdjustmentsForUndistributedProfitsOfInvestmentsAccountedForUsingEquityMethod	X duration, credit	Adjustments for undistributed profits of investments accounted for using equity method	Adjustments for undistributed profits of investments accounted for using the equity method to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Investments accounted for using equity method; Profit (loss)]	common practice: IAS 7 20
ifrs-full	AdjustmentsForUnrealisedForeignExchangeLossesGains	X duration, debit	Adjustments for unrealised foreign exchange losses (gains)	Adjustments for unrealised foreign exchange losses (gains) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]	common practice: IAS 7 20 b
ifrs-full	AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	X duration, debit	Adjustments to reconcile profit (loss) other than changes in working capital	Adjustments, other than changes in working capital, to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]	common practice: IAS 7 20
ifrs-full	AdjustmentToCarryingAmountsReportedUnderPreviousGAAP	X instant, debit	Aggregate adjustment to carrying amounts of investments reported under previous GAAP	The amount of aggregate adjustments to the carrying amounts reported under previous GAAP of investments in subsidiaries, joint ventures or associates in the entity's first IFRS financial statements. [Refer: Associates [member]; Carrying amount [member]; Joint ventures [member]; Previous GAAP [member]; Subsidiaries [member]; Investments in subsidiaries, joint ventures and associates; IFRSs [member]]	disclosure: IFRS 1 31 c
ifrs-full	AdjustmentToMidmarketConsensusPriceMeasurementInputMember	member	Adjustment to mid-market consensus price, measurement input [member]	This member stands for an adjustment to mid-market consensus price, used as a measurement input.	example: IFRS 13 B36 c
ifrs-full	AdjustmentToProfitLossForPreferenceShareDividends	X duration, debit	Adjustment to profit (loss) for preference share dividends	Adjustment to profit (loss) for preference share dividends to calculate profit (loss) attributable to ordinary equity holders of the parent entity. [Refer: Preference shares [member]; Profit (loss)]	example: IAS 33 Example 12 Calculation and presentation of basic and diluted earnings per share (comprehensive Example), example: IAS 33 70 a
ifrs-full	AdministrativeExpense	X duration, debit	Administrative expenses	The amount of expenses that the entity classifies as being administrative.	example: IAS 1 103, disclosure: IAS 1 99, disclosure: IAS 26 35 b vi
ifrs-full	Advances	X instant, credit	Advances received	The amount of payments received for goods or services to be provided in the future.	common practice: IAS 1 55
ifrs-full	AdvertisingExpense	X duration, debit	Advertising expense	The amount of expense arising from advertising.	common practice: IAS 1 112 c
ifrs-full	AggregateAdjustmentToCarryingValueReportedUnderPreviousGAAPMember	member	Aggregate adjustment to carrying amounts reported under previous GAAP [member]	This member stands for the aggregate adjustment to the carrying amounts reported under previous GAAP. [Refer: Carrying amount [member]; Previous GAAP [member]]	disclosure: IFRS 1 30 b
ifrs-full	AggregateContinuingAndDiscontinuedOperationsMember	member	Aggregate continuing and discontinued operations [member]	This member stands for the aggregate of continuing and discontinued operations. [Refer: Discontinued operations [member]; Continuing operations [member]]	disclosure: IFRS 5 Presentation and Disclosure
ifrs-full	AggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised	X instant	Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss	The aggregate difference between the fair value at initial recognition and the transaction price for financial instruments that is yet to be recognised in profit or loss. [Refer: Financial instruments, class [member]]	disclosure: IFRS 7 28 b
ifrs-full	AggregatedIndividuallyImmaterialAssociatesMember	member	Aggregated individually immaterial associates [member]	This member stands for the aggregation of associates that are individually immaterial. [Refer: Associates [member]]	disclosure: IFRS 12 21 c ii, disclosure: IFRS 4 39M b - Effective on first application of IFRS 9, disclosure: IFRS 4 39J b - Expiry date 2021-01-01
ifrs-full	AggregatedIndividuallyImmaterialBusinessCombinationsMember	member	Aggregated individually immaterial business combinations [member]	This member stands for the aggregation of business combinations that are individually immaterial. [Refer: Business combinations [member]]	disclosure: IFRS 3 B65
ifrs-full	AggregatedIndividuallyImmaterialJointVenturesMember	member	Aggregated individually immaterial joint ventures [member]	This member stands for the aggregation of joint ventures that are individually immaterial. [Refer: Joint ventures [member]]	disclosure: IFRS 12 21 c i, disclosure: IFRS 4 39M b - Effective on first application of IFRS 9, disclosure: IFRS 4 39J b - Expiry date 2021-01-01
ifrs-full	AggregatedMeasurementMember	member	Aggregated measurement [member]	This member stands for all types of measurement. It also represents the standard value for the ‘Measurement’ axis if no other member is used.	disclosure: IAS 40 32A, disclosure: IAS 41 50, disclosure: IFRS 13 93 a
ifrs-full	AggregatedTimeBandsMember	member	Aggregated time bands [member]	This member stands for aggregated time bands. It also represents the standard value for the ‘Maturity’ axis if no other member is used.	disclosure: IAS 1 61, disclosure: IFRS 15 120 b i, disclosure: IFRS 16 97, disclosure: IFRS 16 94, disclosure: IFRS 17 109 - Effective 2021-01-01, disclosure: IFRS 17 120 - Effective 2021-01-01, disclosure: IFRS 17 132 b - Effective 2021-01-01, example: IFRS 7 B11, example: IFRS 7 B35, disclosure: IFRS 7 23B a
ifrs-full	AggregateNotSignificantIndividualAssetsOrCashgeneratingUnitsMember	member	Aggregate cash-generating units for which amount of goodwill or intangible assets with indefinite useful lives is not significant [member]	This member stands for the aggregate of cash-generating units for which the amount of goodwill or intangible assets with indefinite useful lives is not significant. [Refer: Cash-generating units [member]; Goodwill; Intangible assets other than goodwill]	disclosure: IAS 36 135
ifrs-full	AggregateOfFairValuesMember	member	Aggregate of fair values [member]	This member stands for the aggregate of fair values. It also represents the standard value for the ‘Fair value as deemed cost’ axis if no other member is used.	disclosure: IFRS 1 30 a
ifrs-full	AgriculturalProduceByGroupAxis	axis	Agricultural produce by group [axis]	The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.	common practice: IAS 41 46 b ii
ifrs-full	AgriculturalProduceGroupMember	member	Agricultural produce, group [member]	This member stands for all agricultural produce when disaggregated by group. It also represents the standard value for the ‘Agricultural produce by group’ axis if no other member is used. [Refer: Current agricultural produce]	common practice: IAS 41 46 b ii
ifrs-full	Aircraft	X instant, debit	Aircraft	The amount of property, plant and equipment representing aircraft used in the entity's operations.	example: IAS 16 37 e
ifrs-full	AircraftMember	member	Aircraft [member]	This member stands for a class of property, plant and equipment representing aircraft used in entity's operations. [Refer: Property, plant and equipment]	example: IAS 16 37 e
ifrs-full	AirportLandingRightsMember	member	Airport landing rights [member]	This member stands for airport landing rights.	common practice: IAS 38 119
ifrs-full	AllLevelsOfFairValueHierarchyMember	member	All levels of fair value hierarchy [member]	This member stands for all levels of the fair value hierarchy. It also represents the standard value for the ‘Levels of fair value hierarchy’ axis if no other member is used.	disclosure: IAS 19 142, disclosure: IFRS 13 93 b
ifrs-full	AllOtherSegmentsMember	member	All other segments [member]	This member stands for business activities and operating segments that are not reportable.	disclosure: IFRS 15 115, disclosure: IFRS 8 16
ifrs-full	AllowanceAccountForCreditLossesOfFinancialAssets	X instant, credit	Allowance account for credit losses of financial assets	The amount of an allowance account used to record impairments to financial assets due to credit losses. [Refer: Financial assets]	disclosure: IFRS 7 16 - Expiry date 2021-01-01
ifrs-full	AllowanceForCreditLossesMember	member	Allowance for credit losses [member]	This member stands for an allowance account used to record impairments to financial assets due to credit losses.	common practice: IAS 12 81 g
ifrs-full	AllYearsOfInsuranceClaimMember	member	All years of insurance claim [member]	This member stands for all years of the insurance claims. It also represents the standard value for the ‘Years of insurance claim’ axis if no other member is used.	disclosure: IFRS 17 130 - Effective 2021-01-01
ifrs-full	AmortisationAssetsRecognisedFromCostsIncurredToObtainOrFulfilContractsWithCustomers	X duration, debit	Amortisation, assets recognised from costs incurred to obtain or fulfil contracts with customers	The amount of amortisation for assets recognised from the costs incurred to obtain or fulfil contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers; Amortisation expense]	disclosure: IFRS 15 128 b
ifrs-full	AmortisationDeferredAcquisitionCostsArisingFromInsuranceContracts	X duration, credit	Amortisation, deferred acquisition costs arising from insurance contracts	The amount of amortisation of deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts; Depreciation and amortisation expense; Types of insurance contracts [member]]	example: IFRS 4 IG39 c - Expiry date 2021-01-01, example: IFRS 4 37 e - Expiry date 2021-01-01
ifrs-full	AmortisationExpense	X duration, debit	Amortisation expense	The amount of amortisation expense. Amortisation is the systematic allocation of depreciable amounts of intangible assets over their useful lives.	common practice: IAS 1 112 c
ifrs-full	AmortisationIntangibleAssetsOtherThanGoodwill	X duration	Amortisation, intangible assets other than goodwill	The amount of amortisation of intangible assets other than goodwill. [Refer: Depreciation and amortisation expense; Intangible assets other than goodwill]	disclosure: IAS 38 118 e vi
ifrs-full	AmortisationMethodIntangibleAssetsOtherThanGoodwill	text	Amortisation method, intangible assets other than goodwill	The amortisation method used for intangible assets other than goodwill with finite useful lives. [Refer: Intangible assets other than goodwill; Depreciation and amortisation expense]	disclosure: IAS 38 118 b
ifrs-full	AmortisationOfGainsAndLossesArisingOnBuyingReinsurance	X duration, debit	Amortisation of losses (gains) arising on buying reinsurance	The amount of amortisation of deferred losses (gains) arising from the purchase of reinsurance. [Refer: Depreciation and amortisation expense; Gains (losses) recognised in profit or loss on buying reinsurance]	disclosure: IFRS 4 37 b ii - Expiry date 2021-01-01
ifrs-full	AmortisationRateIntangibleAssetsOtherThanGoodwill	X.XX duration	Amortisation rate, intangible assets other than goodwill	The amortisation rate used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]	disclosure: IAS 38 118 a
ifrs-full	AmountByWhichFinancialAssetsRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRisk	X instant	Amount by which credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss mitigate maximum exposure to credit risk	The amount by which credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss mitigate maximum exposure to credit risk. [Refer: Loans and receivables; Credit risk [member]; Derivatives [member]; Maximum exposure to credit risk; Financial assets]	disclosure: IFRS 7 9 b
ifrs-full	AmountByWhichLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRisk	X instant	Amount by which credit derivatives or similar instruments related to loans or receivables mitigate maximum exposure to credit risk	The amount by which credit derivatives or similar instruments related to loans or receivables mitigate maximum exposure to credit risk. [Refer: Loans and receivables; Credit risk [member]; Maximum exposure to credit risk; Derivatives [member]]	disclosure: IFRS 7 9 b - Expiry date 2021-01-01
ifrs-full	AmountByWhichRegulatoryDeferralAccountCreditBalanceHasBeenReducedBecauseItIsNoLongerFullyReversible	X instant, debit	Amount by which regulatory deferral account credit balance has been reduced because it is no longer fully reversible	The amount by which a regulatory deferral account credit balance has been reduced because it is no longer fully reversible. [Refer: Regulatory deferral account credit balances]	disclosure: IFRS 14 36
ifrs-full	AmountByWhichRegulatoryDeferralAccountDebitBalanceHasBeenReducedBecauseItIsNoLongerFullyRecoverable	X instant, credit	Amount by which regulatory deferral account debit balance has been reduced because it is no longer fully recoverable	The amount by which a regulatory deferral account debit balance has been reduced because it is no longer fully recoverable. [Refer: Regulatory deferral account debit balances]	disclosure: IFRS 14 36
ifrs-full	AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount	X instant, debit	Amount by which unit's recoverable amount exceeds its carrying amount	The amount by which a cash-generating unit's (group of units') recoverable amount exceeds its carrying amount. [Refer: Carrying amount [member]; Cash-generating units [member]]	disclosure: IAS 36 134 f i, disclosure: IAS 36 135 e i
ifrs-full	AmountByWhichValueAssignedToKeyAssumptionMustChangeInOrderForUnitsRecoverableAmountToBeEqualToCarryingAmount	X.XX instant	Amount by which value assigned to key assumption must change in order for unit's recoverable amount to be equal to carrying amount	The amount by which value that has been assigned to a key assumption must change in order for a unit's recoverable amount to be equal to its carrying amount. [Refer: Carrying amount [member]]	disclosure: IAS 36 134 f iii, disclosure: IAS 36 135 e iii
ifrs-full	AmountIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntity	X duration, debit	Amount incurred by entity for provision of key management personnel services provided by separate management entity	The amount incurred by the entity for provision of key management personnel services that are provided by a separate management entity. [Refer: Key management personnel of entity or parent [member]; Separate management entities [member]]	disclosure: IAS 24 18A
ifrs-full	AmountOfReclassificationsOrChangesInPresentation	X duration	Amount of reclassifications or changes in presentation	The amount that is reclassified when the entity changes classification or presentation in its financial statements.	disclosure: IAS 1 41 b
ifrs-full	AmountPresentedInOtherComprehensiveIncomeRealisedAtDerecognition	X duration	Amount presented in other comprehensive income realised at derecognition of financial liability	The amount presented in other comprehensive income that was realised at derecognition of financial liabilities designated at fair value through profit or loss. [Refer: Other comprehensive income]	disclosure: IFRS 7 10 d
ifrs-full	AmountReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproach	X duration, debit	Amount reclassified from profit or loss to other comprehensive income applying overlay approach	The amount reclassified from profit or loss to other comprehensive income when applying the overlay approach, presented as a separate line item in profit or loss.	disclosure: IFRS 4 35D a - Effective on first application of IFRS 9
ifrs-full	AmountReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachNewlyDesignatedFinancialAssets	X duration, debit	Amount reclassified from profit or loss to other comprehensive income applying overlay approach, newly designated financial assets	The amount reclassified from profit or loss to other comprehensive income relating to newly designated financial assets applying the overlay approach.	disclosure: IFRS 4 39L f i - Effective on first application of IFRS 9
ifrs-full	AmountReclassifiedToOtherComprehensiveIncomeFromProfitOrLossApplyingOverlayApproachBeforeTax	X duration, credit	Amount reclassified to other comprehensive income from profit or loss applying overlay approach, before tax	The amount recognised in other comprehensive income on reclassification from profit or loss when applying the overlay approach, before tax. [Refer: Other comprehensive income]	disclosure: IFRS 4 35D b - Effective on first application of IFRS 9
ifrs-full	AmountReclassifiedToOtherComprehensiveIncomeFromProfitOrLossApplyingOverlayApproachNetOfTax	X duration, credit	Amount reclassified to other comprehensive income from profit or loss applying overlay approach, net of tax	The amount recognised in other comprehensive income on reclassification from profit or loss when applying the overlay approach, net of tax. [Refer: Other comprehensive income]	disclosure: IFRS 4 35D b - Effective on first application of IFRS 9
ifrs-full	AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSale	X instant, credit	Amount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups held for sale	The amount recognised in other comprehensive income and accumulated in equity, relating to non-current assets or disposal groups held for sale. [Refer: Non-current assets or disposal groups classified as held for sale; Other reserves; Other comprehensive income; Disposal groups classified as held for sale [member]]	disclosure: IFRS 5 38, example: IFRS 5 Example 12
ifrs-full	AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSaleMember	member	Amount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups held for sale [member]	This member stands for a component of equity resulting from amounts that are recognised in other comprehensive income and accumulated in equity that relate to non-current assets or disposal groups held for sale. [Refer: Non-current assets or disposal groups classified as held for sale; Other comprehensive income]	disclosure: IFRS 5 38, example: IFRS 5 Example 12
ifrs-full	AmountRemovedFromReserveOfCashFlowHedgesAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied	X duration, debit	Amount removed from reserve of cash flow hedges and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied	The amount removed from reserve of cash flow hedges and included in the initial cost or other carrying amount of a non-financial asset (liability) or a firm commitment for which fair value hedge accounting is applied. [Refer: Reserve of cash flow hedges]	disclosure: IFRS 9 6.5.11 d i, disclosure: IFRS 7 24E a
ifrs-full	AmountRemovedFromReserveOfChangeInValueOfForeignCurrencyBasisSpreadsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied	X duration, debit	Amount removed from reserve of change in value of foreign currency basis spreads and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied	The amount removed from reserve of change in value of foreign currency basis spreads and included in the initial cost or other carrying amount of a non-financial asset (liability) or a firm commitment for which fair value hedge accounting is applied. [Refer: Reserve of change in value of foreign currency basis spreads]	disclosure: IFRS 9 6.5.16
ifrs-full	AmountRemovedFromReserveOfChangeInValueOfForwardElementsOfForwardContractsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied	X duration, debit	Amount removed from reserve of change in value of forward elements of forward contracts and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied	The amount removed from reserve of change in value of forward elements of forward contracts and included in the initial cost or other carrying amount of a non-financial asset (liability) or a firm commitment for which fair value hedge accounting is applied. [Refer: Reserve of change in value of forward elements of forward contracts]	disclosure: IFRS 9 6.5.16
ifrs-full	AmountRemovedFromReserveOfChangeInValueOfTimeValueOfOptionsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied	X duration, debit	Amount removed from reserve of change in value of time value of options and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied	The amount removed from reserve of change in value of time value of options and included in the initial cost or other carrying amount of a non-financial asset (liability) or a firm commitment for which fair value hedge accounting is applied. [Refer: Reserve of change in value of time value of options]	disclosure: IFRS 9 6.5.15 b i
ifrs-full	AmountReportedInProfitOrLossApplyingIFRS9FinancialAssetsToWhichOverlayApproachIsApplied	X duration, debit	Amount reported in profit or loss applying IFRS 9, financial assets to which overlay approach is applied	The amount reported in profit or loss applying IFRS 9 for financial assets to which the overlay approach is applied.	disclosure: IFRS 4 39L d i - Effective on first application of IFRS 9
ifrs-full	AmountsArisingFromInsuranceContractsAxis	axis	Amounts arising from insurance contracts [axis]	The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.	common practice: IFRS 4 Disclosure - Expiry date 2021-01-01
ifrs-full	AmountsIncurredDeferredAcquisitionCostsArisingFromInsuranceContracts	X duration, debit	Amounts incurred, deferred acquisition costs arising from insurance contracts	The increase in deferred acquisition costs arising from insurance contracts resulting from amounts of those costs incurred. [Refer: Deferred acquisition costs arising from insurance contracts]	example: IFRS 4 IG39 b - Expiry date 2021-01-01, example: IFRS 4 37 e - Expiry date 2021-01-01
ifrs-full	AmountsPayableOnDemandThatAriseFromContractsWithinScopeOfIFRS17	X instant, credit	Amounts payable on demand that arise from contracts within scope of IFRS 17	The amounts payable on demand that arise from contracts within the scope of IFRS 17.	disclosure: IFRS 17 132 c - Effective 2021-01-01
ifrs-full	AmountsPayableRelatedPartyTransactions	X instant, credit	Amounts payable, related party transactions	The amounts payable resulting from related party transactions. [Refer: Related parties [member]]	disclosure: IAS 24 20, disclosure: IAS 24 18 b
ifrs-full	AmountsPayableToTransfereeInRespectOfTransferredAssets	X instant, credit	Other amounts payable to transferee in respect of transferred assets	The amounts payable to the transferee in respect of transferred financial assets other than the undiscounted cash outflows that would or may be required to repurchase derecognised financial assets (for example, the strike price in an option agreement). [Refer: Financial assets]	disclosure: IFRS 7 42E d
ifrs-full	AmountsReceivableRelatedPartyTransactions	X instant, debit	Amounts receivable, related party transactions	The amounts receivable resulting from related party transactions. [Refer: Related parties [member]]	disclosure: IAS 24 20, disclosure: IAS 24 18 b
ifrs-full	AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract		Amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [abstract]
ifrs-full	AmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination	X duration	Amounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination	The amounts recognised for transaction recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Business combinations [member]]	disclosure: IFRS 3 B64 l iii
ifrs-full	AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryBeforeTax	X duration, debit	Amounts removed from equity and adjusted against fair value of financial assets on reclassification out of fair value through other comprehensive income measurement category, before tax	The amounts removed from equity and adjusted against the fair value of financial assets on reclassification out of the fair value through other comprehensive income measurement category, before tax. [Refer: Financial assets]	disclosure: IFRS 9 5.6.5
ifrs-full	AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryNetOfTax	X duration, debit	Amounts removed from equity and adjusted against fair value of financial assets on reclassification out of fair value through other comprehensive income measurement category, net of tax	The amounts removed from equity and adjusted against the fair value of financial assets on reclassification out of the fair value through other comprehensive income measurement category, net of tax. [Refer: Financial assets]	disclosure: IFRS 9 5.6.5
ifrs-full	AmountsRemovedFromEquityAndIncludedInCarryingAmountOfNonfinancialAssetLiabilityWhoseAcquisitionOrIncurrenceWasHedgedHighlyProbableForecastTransactionBeforeTax	X duration, debit	Amounts removed from equity and included in carrying amount of non-financial asset (liability) whose acquisition or incurrence was hedged highly probable forecast transaction, before tax	The amounts removed from equity and included in the initial cost or other carrying amount of a non-financial asset (liability) whose acquisition or incurrence was a hedged, highly probable forecast transaction, before tax. [Refer: Carrying amount [member]]	disclosure: IFRS 7 23 e - Expiry date 2021-01-01
ifrs-full	AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets	X instant, credit	Amounts subject to enforceable master netting arrangement or similar agreement not set off against financial assets	The amounts that are subject to an enforceable master netting arrangement or similar agreement and that are not set off against financial assets. [Refer: Financial assets]	disclosure: IFRS 7 13C d
ifrs-full	AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssetsAbstract		Amounts subject to enforceable master netting arrangement or similar agreement not set off against financial assets [abstract]
ifrs-full	AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities	X instant, debit	Amounts subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities	The amounts that are subject to an enforceable master netting arrangement or similar agreement and that are not set off against financial liabilities. [Refer: Financial liabilities]	disclosure: IFRS 7 13C d
ifrs-full	AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilitiesAbstract		Amounts subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities [abstract]
ifrs-full	AmountThatWouldHaveBeenReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachIfFinancialAssetsHadNotBeenDedesignated	X duration, debit	Amount that would have been reclassified from profit or loss to other comprehensive income applying overlay approach if financial assets had not been de-designated	The amount that would have been reclassified from profit or loss to other comprehensive income if financial assets had not been de-designated from the overlay approach.	disclosure: IFRS 4 39L f ii - Effective on first application of IFRS 9
ifrs-full	AmountThatWouldHaveBeenReportedInProfitOrLossIfIAS39HadBeenAppliedFinancialAssetsToWhichOverlayApproachIsApplied	X duration, debit	Amount that would have been reported in profit or loss if IAS 39 had been applied, financial assets to which overlay approach is applied	The amount that would have been reported in profit or loss for financial assets to which the overlay approach is applied if IAS 39 had been applied.	disclosure: IFRS 4 39L d ii - Effective on first application of IFRS 9
ifrs-full	AnalysisOfAgeOfFinancialAssetsThatArePastDueButNotImpaired	text block	Analysis of age of financial assets that are past due but not impaired [text block]	Analysis of the age of financial assets that are past due but not impaired. [Refer: Financial assets]	disclosure: IFRS 7 37 a - Expiry date 2021-01-01
ifrs-full	AnalysisOfCreditExposuresUsingExternalCreditGradingSystemExplanatory	text block	Analysis of credit exposures using external credit grading system [text block]	The disclosure of an analysis of credit exposures using an external credit grading system. [Refer: Credit exposure; External credit grades [member]]	example: IFRS 7 IG23 a - Expiry date 2021-01-01, example: IFRS 7 36 c - Expiry date 2021-01-01
ifrs-full	AnalysisOfCreditExposuresUsingInternalCreditGradingSystemExplanatory	text block	Analysis of credit exposures using internal credit grading system [text block]	The disclosure of an analysis of credit exposures using an internal credit grading system. [Refer: Credit exposure; Internal credit grades [member]]	example: IFRS 7 IG23 a - Expiry date 2021-01-01, example: IFRS 7 36 c - Expiry date 2021-01-01
ifrs-full	AnalysisOfFinancialAssetsThatAreIndividuallyDeterminedToBeImpaired	text block	Analysis of financial assets that are individually determined to be impaired [text block]	Analysis of financial assets that are individually determined to be impaired, including the factors that the entity considered when determining that they are impaired. [Refer: Financial assets]	disclosure: IFRS 7 37 b - Expiry date 2021-01-01
ifrs-full	AnalysisOfIncomeAndExpenseAbstract		Analysis of income and expense [abstract]
ifrs-full	AnnouncementOfPlanToDiscontinueOperationMember	member	Announcement of plan to discontinue operation [member]	This member stands for the announcement of a plan to discontinue an operation.	example: IAS 10 22 b
ifrs-full	AnnouncingOrCommencingImplementationOfMajorRestructuringMember	member	Announcing or commencing implementation of major restructuring [member]	This member stands for announcing or commencing implementation of major restructuring.	example: IAS 10 22 e
ifrs-full	ApplicableTaxRate	X.XX duration	Applicable tax rate	The applicable income tax rate.	disclosure: IAS 12 81 c ii
ifrs-full	AreaOfLandUsedForAgriculture	X.XX instant	Area of land used for agriculture	The area of land used for agriculture by the entity.	common practice: IAS 41 46 b i
ifrs-full	AssetbackedDebtInstrumentsHeld	X instant, debit	Asset-backed debt instruments held	The amount of debt instruments held that are backed by underlying assets. [Refer: Debt instruments held]	common practice: IAS 1 112 c
ifrs-full	AssetbackedFinancingsMember	member	Asset-backed financings [member]	This member stands for asset-backed financings.	example: IFRS 12 B23 b
ifrs-full	AssetbackedSecuritiesAmountContributedToFairValueOfPlanAssets	X instant, debit	Asset-backed securities, amount contributed to fair value of plan assets	The amount securities that are backed by underlying assets contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]	example: IAS 19 142 g
ifrs-full	AssetRecognisedForExpectedReimbursementContingentLiabilitiesInBusinessCombination	X instant, debit	Asset recognised for expected reimbursement, contingent liabilities in business combination	The amount of assets that have been recognised for the expected reimbursement of contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Expected reimbursement, contingent liabilities in business combination; Business combinations [member]]	disclosure: IFRS 3 B67 c, disclosure: IFRS 3 B64 j
ifrs-full	AssetRecognisedForExpectedReimbursementOtherProvisions	X instant, debit	Asset recognised for expected reimbursement, other provisions	The amount of assets that have been recognised for the expected reimbursement of other provisions. [Refer: Expected reimbursement, other provisions; Other provisions]	disclosure: IAS 37 85 c
ifrs-full	Assets	X instant, debit	Assets	Expiry date 2020-01-01: The amount of resources: (a) controlled by the entity as a result of past events; and (b) from which future economic benefits are expected to flow to the entity. Effective 2020-01-01: The amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits.	disclosure: IAS 1 55, disclosure: IFRS 13 93 a, disclosure: IFRS 13 93 b, disclosure: IFRS 13 93 e, disclosure: IFRS 8 28 c, disclosure: IFRS 8 23
ifrs-full	AssetsAbstract		Assets [abstract]
ifrs-full	AssetsAndLiabilitiesAxis	axis	Assets and liabilities [axis]	The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.	disclosure: IAS 1 125
ifrs-full	AssetsAndLiabilitiesClassifiedAsHeldForSaleAxis	axis	Assets and liabilities classified as held for sale [axis]	The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.	disclosure: IFRS 5 38
ifrs-full	AssetsAndLiabilitiesClassifiedAsHeldForSaleMember	member	Assets and liabilities classified as held for sale [member]	This member stands for assets and liabilities that are classified as held for sale. [Refer: Non-current assets held for sale [member]; Liabilities included in disposal groups classified as held for sale; Disposal groups classified as held for sale [member]]	disclosure: IFRS 5 38
ifrs-full	AssetsAndLiabilitiesMember	member	Assets and liabilities [member]	This member stands for assets and liabilities. It also represents the standard value for the ‘Assets and liabilities’ axis if no other member is used. [Refer: Assets; Liabilities]	disclosure: IAS 1 125
ifrs-full	AssetsAndLiabilitiesNotClassifiedAsHeldForSaleMember	member	Assets and liabilities not classified as held for sale [member]	This member stands for assets and liabilities that are not classified as held for sale. It also represents the standard value for the ‘Assets and liabilities classified as held for sale’ axis if no other member is used. [Refer: Non-current assets held for sale [member]; Liabilities included in disposal groups classified as held for sale; Disposal groups classified as held for sale [member]]	disclosure: IFRS 5 38
ifrs-full	AssetsAndRegulatoryDeferralAccountDebitBalances	X instant, debit	Assets and regulatory deferral account debit balances	The amount of assets and regulatory deferral account debit balances. [Refer: Assets; Regulatory deferral account debit balances]	disclosure: IFRS 14 21
ifrs-full	AssetsArisingFromExplorationForAndEvaluationOfMineralResources	X instant, debit	Assets arising from exploration for and evaluation of mineral resources	The amount of assets arising from the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource.	disclosure: IFRS 6 24 b
ifrs-full	AssetsArisingFromInsuranceContracts	X instant, debit	Assets arising from insurance contracts	The amount of recognised assets arising from insurance contracts. [Refer: Types of insurance contracts [member]]	disclosure: IFRS 4 37 b - Expiry date 2021-01-01
ifrs-full	AssetsHeldAsCollateralPermittedToBeSoldOrRepledgedAtFairValue	X instant, debit	Collateral held permitted to be sold or repledged in absence of default by owner of collateral, at fair value	The fair value of collateral held that is permitted to be sold or repledged in the absence of default by the owner of the collateral. [Refer: At fair value [member]]	disclosure: IFRS 7 15 a
ifrs-full	AssetsHeldToHedgeLiabilitiesArisingFromFinancingActivitiesMember	member	Assets held to hedge liabilities arising from financing activities [member]	This member stands for assets held to hedge liabilities arising from financing activities. [Refer: Assets; Liabilities arising from financing activities]	example: IAS 7 C Reconciliation of liabilities arising from financing activities, example: IAS 7 44C
ifrs-full	AssetsLessCurrentLiabilities	X instant, debit	Assets less current liabilities	The amount of assets less the amount of current liabilities.	common practice: IAS 1 55
ifrs-full	AssetsLessCurrentLiabilitiesAbstract		Assets less current liabilities [abstract]
ifrs-full	AssetsLiabilitiesOfBenefitPlan	X instant, credit	Assets (liabilities) of benefit plan	The amount of assets of a retirement benefit plan less liabilities other than the actuarial present value of promised retirement benefits.	disclosure: IAS 26 35 a
ifrs-full	AssetsObtained	X instant, debit	Assets obtained by taking possession of collateral or calling on other credit enhancements	The amount of assets obtained by the entity taking possession of the collateral it holds as security or calling on other credit enhancements (for example, guarantees). [Refer: Guarantees [member]]	disclosure: IFRS 7 38 a
ifrs-full	AssetsOfBenefitPlan	X instant, debit	Assets of benefit plan	The amount of assets held by retirement benefit plans. [Refer: Defined benefit plans [member]]	disclosure: IAS 26 35 a i
ifrs-full	AssetsOtherThanCashOrCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013	X duration, debit	Assets other than cash or cash equivalents in subsidiary or businesses acquired or disposed	The amount of assets, other than cash or cash equivalents, in subsidiaries or other businesses over which control is obtained or lost. [Refer: Subsidiaries [member]]	disclosure: IAS 7 40 d
ifrs-full	AssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomers	X instant, debit	Assets recognised from costs to obtain or fulfil contracts with customers	The amount of assets recognised from the costs to obtain or fulfil contracts with customers. The costs to obtain a contract with a customer are the incremental costs of obtaining the contract that the entity would not have incurred if the contract had not been obtained. The costs to fulfil a contract with a customer are the costs that relate directly to a contract or to an anticipated contract that the entity can specifically identify.	disclosure: IFRS 15 128 a
ifrs-full	AssetsRecognisedInEntitysFinancialStatementsInRelationToStructuredEntities	X instant, debit	Assets recognised in entity's financial statements in relation to structured entities	The amount of assets recognised in the entity's financial statements relating to its interests in structured entities. [Refer: Assets; Unconsolidated structured entities [member]]	disclosure: IFRS 12 29 a
ifrs-full	AssetsSoldOrRepledgedAsCollateralAtFairValue	X instant, debit	Collateral sold or repledged in absence of default by owner of collateral, at fair value	The fair value of collateral sold or repledged that was permitted to be sold or repledged in the absence of default by the owner of the collateral. [Refer: At fair value [member]]	disclosure: IFRS 7 15 b
ifrs-full	AssetsThatEntityContinuesToRecognise	X instant, debit	Assets that entity continues to recognise	The amount of transferred financial assets that the entity continues to recognise in full. [Refer: Financial assets]	disclosure: IFRS 7 42D e
ifrs-full	AssetsThatEntityContinuesToRecogniseToExtentOfContinuingInvolvement	X instant, debit	Assets that entity continues to recognise to extent of continuing involvement	The amount of transferred financial assets that the entity continues to recognise to the extent of its continuing involvement. [Refer: Financial assets]	disclosure: IFRS 7 42D f
ifrs-full	AssetsToWhichSignificantRestrictionsApply	X instant, debit	Assets to which significant restrictions apply	The amount in the consolidated financial statements of the assets of the group to which significant restrictions (for example, statutory, contractual and regulatory restrictions) apply on the entity's ability to access or use the assets.	disclosure: IFRS 12 13 c
ifrs-full	AssetsTransferredToStructuredEntitiesAtTimeOfTransfer	X duration, credit	Assets transferred to structured entities, at time of transfer	The amount, at the time of transfer, of all assets transferred to structured entities. [Refer: Unconsolidated structured entities [member]]	disclosure: IFRS 12 27 c
ifrs-full	AssetsUnderInsuranceContractsAndReinsuranceContractsIssued	X instant, debit	Assets under insurance contracts and reinsurance contracts issued	The amount of assets under insurance contracts and reinsurance contracts issued. [Refer: Types of insurance contracts [member]]	example: IAS 1 55 - Expiry date 2021-01-01, example: IFRS 4 IG20 b - Expiry date 2021-01-01, example: IFRS 4 37 b - Expiry date 2021-01-01
ifrs-full	AssetsUnderReinsuranceCeded	X instant, debit	Assets under reinsurance ceded	The amount of assets under reinsurance contracts in which the entity is the policyholder.	example: IAS 1 55 - Expiry date 2021-01-01, example: IFRS 4 IG20 c - Expiry date 2021-01-01, example: IFRS 4 37 b - Expiry date 2021-01-01
ifrs-full	AssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear	X instant, debit	Assets with significant risk of material adjustments within next financial year	The amount of assets subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those assets within the next financial year.	disclosure: IAS 1 125 b
ifrs-full	AssociatedLiabilitiesThatEntityContinuesToRecognise	X instant, credit	Associated liabilities that entity continues to recognise	The amount of liabilities associated with transferred financial assets that the entity continues to recognise in full. [Refer: Financial assets]	disclosure: IFRS 7 42D e
ifrs-full	AssociatedLiabilitiesThatEntityContinuesToRecogniseToExtentOfContinuingInvolvement	X instant, credit	Associated liabilities that entity continues to recognise to extent of continuing involvement	The amount of liabilities associated with transferred financial assets that the entity continues to recognise to the extent of its continuing involvement. [Refer: Financial assets]	disclosure: IFRS 7 42D f
ifrs-full	AssociatesMember	member	Associates [member]	This member stands for the entities over which the investor has significant influence.	disclosure: IAS 24 19 d, disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 d, disclosure: IFRS 4 39M a - Effective on first application of IFRS 9, disclosure: IFRS 4 39J a - Expiry date 2021-01-01
ifrs-full	AtCostMember	member	At cost [member]	This member stands for measurement based on cost. Cost is the amount of cash or cash equivalents paid or the fair value of the other consideration given to acquire an asset at the time of its acquisition or construction, or, when applicable, the amount attributed to that asset when initially recognised in accordance with the specific requirements of other IFRSs.	disclosure: IAS 40 32A, disclosure: IAS 41 50, disclosure: IAS 41 55
ifrs-full	AtCostOrInAccordanceWithIFRS16WithinFairValueModelMember	member	At cost or in accordance with IFRS 16 within fair value model [member]	This member stands for measurement based on cost or IFRS 16 when the fair value model is generally used by the entity to measure a class of assets. [Refer: At cost [member]]	disclosure: IAS 40 78
ifrs-full	AtFairValueMember	member	At fair value [member]	This member stands for measurement based on fair value. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.	disclosure: IAS 40 32A, disclosure: IAS 41 50, disclosure: IFRS 13 93 a
ifrs-full	AuditorsRemuneration	X duration, debit	Auditor's remuneration	The amount of fees paid or payable to the entity's auditors.	common practice: IAS 1 112 c
ifrs-full	AuditorsRemunerationAbstract		Auditor's remuneration [abstract]
ifrs-full	AuditorsRemunerationForAuditServices	X duration, debit	Auditor's remuneration for audit services	The amount of fees paid or payable to the entity's auditors for auditing services.	common practice: IAS 1 112 c
ifrs-full	AuditorsRemunerationForOtherServices	X duration, debit	Auditor's remuneration for other services	The amount of fees paid or payable to the entity's auditors for services that the entity does not separately disclose in the same statement or note.	common practice: IAS 1 112 c
ifrs-full	AuditorsRemunerationForTaxServices	X duration, debit	Auditor's remuneration for tax services	The amount of fees paid or payable to the entity's auditors for tax services.	common practice: IAS 1 112 c
ifrs-full	AuthorisedCapitalCommitmentsButNotContractedFor	X instant, credit	Authorised capital commitments but not contracted for	The amount of capital commitments that have been authorised by the entity, but for which the entity has not entered into a contract. [Refer: Capital commitments]	common practice: IAS 1 112 c
ifrs-full	AvailableforsaleFinancialAssetsAbstract		Available-for-sale financial assets [abstract]
ifrs-full	AverageEffectiveTaxRate	X instant, credit	Average effective tax rate	The tax expense (income) divided by the accounting profit. [Refer: Accounting profit]	disclosure: IAS 12 81 c ii
ifrs-full	AverageForeignExchangeRate	X.XX duration	Average foreign exchange rate	The average exchange rate used by the entity. Exchange rate is the ratio of exchange for two currencies.	common practice: IAS 1 112 c
ifrs-full	AverageNumberOfEmployees	X.XX duration	Average number of employees	The average number of personnel employed by the entity during a period.	common practice: IAS 1 112 c
ifrs-full	AveragePriceOfHedgingInstrument	X.XX instant	Average price of hedging instrument	The average price of a hedging instrument. [Refer: Hedging instruments [member]]	disclosure: IFRS 7 23B b
ifrs-full	AverageRateOfHedgingInstrument	X.XX instant	Average rate of hedging instrument	The average rate of a hedging instrument. [Refer: Hedging instruments [member]]	disclosure: IFRS 7 23B b
ifrs-full	BalancesOnCurrentAccountsFromCustomers	X instant, credit	Balances on current accounts from customers	The amount of balances in customers' current accounts held by the entity.	common practice: IAS 1 112 c
ifrs-full	BalancesOnDemandDepositsFromCustomers	X instant, credit	Balances on demand deposits from customers	The amount of balances in customers' demand deposits held by the entity.	common practice: IAS 1 112 c
ifrs-full	BalancesOnOtherDepositsFromCustomers	X instant, credit	Balances on other deposits from customers	The amount of balances in customers' deposit accounts held by the entity that the entity does not separately disclose in the same statement or note.	common practice: IAS 1 112 c
ifrs-full	BalancesOnTermDepositsFromCustomers	X instant, credit	Balances on term deposits from customers	The amount of balances in customers' term deposits held by the entity.	common practice: IAS 1 112 c
ifrs-full	BalancesWithBanks	X instant, debit	Balances with banks	The amount of cash balances held at banks.	common practice: IAS 7 45
ifrs-full	BankAcceptanceAssets	X instant, debit	Bank acceptance assets	The amount of bank acceptances recognised as assets.	common practice: IAS 1 55
ifrs-full	BankAcceptanceLiabilities	X instant, credit	Bank acceptance liabilities	The amount of bank acceptances recognised as liabilities.	common practice: IAS 1 55
ifrs-full	BankAndSimilarCharges	X duration, debit	Bank and similar charges	The amount of bank and similar charges recognised by the entity as an expense.	common practice: IAS 1 112 c
ifrs-full	BankBalancesAtCentralBanksOtherThanMandatoryReserveDeposits	X instant, debit	Bank balances at central banks other than mandatory reserve deposits	The amount of bank balances held at central banks other than mandatory reserve deposits. [Refer: Mandatory reserve deposits at central banks]	common practice: IAS 1 112 c
ifrs-full	BankBorrowingsUndiscountedCashFlows	X instant, credit	Bank borrowings, undiscounted cash flows	The amount of contractual undiscounted cash flows in relation to bank borrowings. [Refer: Borrowings]	example: IFRS 7 B11D, example: IFRS 7 IG31A
ifrs-full	BankDebtInstrumentsHeld	X instant, debit	Bank debt instruments held	The amount of debt instruments held by the entity that were issued by a bank. [Refer: Debt instruments held]	common practice: IAS 1 112 c
ifrs-full	BankingArrangementsClassifiedAsCashEquivalents	X instant, debit	Other banking arrangements, classified as cash equivalents	A classification of cash equivalents representing banking arrangements that the entity does not separately disclose in the same statement or note. [Refer: Cash equivalents]	common practice: IAS 7 45
ifrs-full	BankOverdraftsClassifiedAsCashEquivalents	X instant, credit	Bank overdrafts	The amount that has been withdrawn from an account in excess of existing cash balances. This is considered a short-term extension of credit by the bank. [Refer: Cash and cash equivalents]	common practice: IAS 7 45
ifrs-full	BasicAndDilutedEarningsLossPerShare	X.XX duration	Basic and diluted earnings (loss) per share	The amount of earnings per share when the basic and diluted measurements are equal. [Refer: Basic earnings (loss) per share; Diluted earnings (loss) per share]	common practice: IAS 1 85
ifrs-full	BasicAndDilutedEarningsLossPerShareFromContinuingOperations	X.XX duration	Basic and diluted earnings (loss) per share from continuing operations	Basic and diluted earnings (loss) per share from continuing operations. [Refer: Basic and diluted earnings (loss) per share]	common practice: IAS 1 85
ifrs-full	BasicAndDilutedEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax	X.XX duration	Basic and diluted earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred tax	Basic and diluted earnings (loss) per share from continuing operations that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Basic and diluted earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Continuing operations [member]]	disclosure: IFRS 14 26
ifrs-full	BasicAndDilutedEarningsLossPerShareFromDiscontinuedOperations	X.XX duration	Basic and diluted earnings (loss) per share from discontinued operations	Basic and diluted earnings (loss) per share from discontinued operations. [Refer: Basic and diluted earnings (loss) per share]	common practice: IAS 1 85
ifrs-full	BasicAndDilutedEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax	X.XX duration	Basic and diluted earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred tax	Basic and diluted earnings (loss) per share from discontinued operations that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Basic and diluted earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Discontinued operations [member]]	disclosure: IFRS 14 26
ifrs-full	BasicAndDilutedEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax	X.XX duration	Basic and diluted earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred tax	Basic and diluted earnings (loss) per share that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Basic and diluted earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax]	disclosure: IFRS 14 26
ifrs-full	BasicAndDilutedEarningsPerShareAbstract		Basic and diluted earnings per share [abstract]
ifrs-full	BasicEarningsLossPerShare	X.XX duration	Basic earnings (loss) per share	The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator) divided by the weighted average number of ordinary shares outstanding during the period (the denominator).	disclosure: IAS 33 66
ifrs-full	BasicEarningsLossPerShareFromContinuingOperations	X.XX duration	Basic earnings (loss) per share from continuing operations	Basic earnings (loss) per share from continuing operations. [Refer: Basic earnings (loss) per share; Continuing operations [member]]	disclosure: IAS 33 66
ifrs-full	BasicEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax	X.XX duration	Basic earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred tax	Basic earnings (loss) per share from continuing operations that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Basic earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Continuing operations [member]]	disclosure: IFRS 14 26
ifrs-full	BasicEarningsLossPerShareFromDiscontinuedOperations	X.XX duration	Basic earnings (loss) per share from discontinued operations	Basic earnings (loss) per share from discontinued operations. [Refer: Basic earnings (loss) per share; Discontinued operations [member]]	disclosure: IAS 33 68
ifrs-full	BasicEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax	X.XX duration	Basic earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred tax	Basic earnings (loss) per share from discontinued operations that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Basic earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Discontinued operations [member]]	disclosure: IFRS 14 26
ifrs-full	BasicEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax	X.XX duration	Basic earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred tax	Basic earnings (loss) per share that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Basic earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax]	disclosure: IFRS 14 26
ifrs-full	BasicEarningsPerShareAbstract		Basic earnings per share [abstract]
ifrs-full	BasisForAttributingRevenuesFromExternalCustomersToIndividualCountries	text	Description of basis for attributing revenues from external customers to individual countries	The description of the basis for attributing revenues from external customers to individual countries. [Refer: Revenue]	disclosure: IFRS 8 33 a
ifrs-full	BearerBiologicalAssetsMember	member	Bearer biological assets [member]	This member stands for bearer biological assets. Bearer biological assets are those other than consumable biological assets. [Refer: Biological assets; Consumable biological assets [member]]	example: IAS 41 43
ifrs-full	BearerPlants	X instant, debit	Bearer plants	The amount of property, plant and equipment representing bearer plants. Bearer plant is a living plant that (a) is used in the production or supply of agricultural produce; (b) is expected to bear produce for more than one period; and (c) has a remote likelihood of being sold as agricultural produce, except for incidental scrap sales. [Refer: Property, plant and equipment]	example: IAS 16 37 i
ifrs-full	BearerPlantsMember	member	Bearer plants [member]	This member stands for a class of property, plant and equipment representing bearer plants. Bearer plant is a living plant that (a) is used in the production or supply of agricultural produce; (b) is expected to bear produce for more than one period; and (c) has a remote likelihood of being sold as agricultural produce, except for incidental scrap sales. [Refer: Property, plant and equipment]	example: IAS 16 37 i
ifrs-full	BenefitsPaidOrPayable	X duration, debit	Benefits paid or payable	The amount of benefits paid or payable for retirement benefit plans.	disclosure: IAS 26 35 b v
ifrs-full	BestEstimateAtAcquisitionDateOfContractualCashFlowsNotExpectedToBeCollectedForAcquiredReceivables	X instant, debit	Best estimate at acquisition date of contractual cash flows not expected to be collected for acquired receivables	The best estimate at acquisition date of contractual cash flows not expected to be collected for receivables acquired in business combinations. [Refer: Business combinations [member]]	disclosure: IFRS 3 B64 h iii
ifrs-full	BiologicalAssets	X instant, debit	Biological assets	The amount of living animals or plants recognised as assets.	disclosure: IAS 1 54 f, disclosure: IAS 41 50, example: IAS 41 43
ifrs-full	BiologicalAssetsAgeMember	member	Biological assets, age [member]	This member stands for all biological assets when disaggregated by age. It also represents the standard value for the ‘Biological assets by age’ axis if no other member is used. [Refer: Biological assets]	example: IAS 41 43
ifrs-full	BiologicalAssetsAxis	axis	Biological assets [axis]	The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.	common practice: IAS 41 50
ifrs-full	BiologicalAssetsByAgeAxis	axis	Biological assets by age [axis]	The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.	example: IAS 41 43
ifrs-full	BiologicalAssetsByGroupAxis	axis	Biological assets by group [axis]	The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.	disclosure: IAS 41 41
ifrs-full	BiologicalAssetsByTypeAxis	axis	Biological assets by type [axis]	The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.	example: IAS 41 43
ifrs-full	BiologicalAssetsGroupMember	member	Biological assets, group [member]	This member stands for all biological assets when disaggregated by group. It also represents the standard value for the ‘Biological assets by group’ axis if no other member is used. [Refer: Biological assets]	disclosure: IAS 41 41
ifrs-full	BiologicalAssetsMember	member	Biological assets [member]	This member stands for living animals or plants. It also represents the standard value for the ‘Biological assets’ axis if no other member is used.	common practice: IAS 41 50
ifrs-full	BiologicalAssetsPledgedAsSecurityForLiabilities	X instant, debit	Biological assets pledged as security for liabilities	The amount of biological assets pledged as security for liabilities. [Refer: Biological assets]	disclosure: IAS 41 49 a
ifrs-full	BiologicalAssetsTypeMember	member	Biological assets, type [member]	This member stands for all biological assets when disaggregated by type. It also represents the standard value for the ‘Biological assets by type’ axis if no other member is used. [Refer: Biological assets]	example: IAS 41 43
ifrs-full	BiologicalAssetsWhoseTitleIsRestricted	X instant, debit	Biological assets whose title is restricted	The amount of biological assets whose title is restricted. [Refer: Biological assets]	disclosure: IAS 41 49 a
ifrs-full	BondsIssued	X instant, credit	Bonds issued	The amount of bonds issued by the entity.	common practice: IAS 1 112 c
ifrs-full	BondsIssuedUndiscountedCashFlows	X instant, credit	Bonds issued, undiscounted cash flows	The amount of contractual undiscounted cash flows in relation to bonds issued. [Refer: Bonds issued]	example: IFRS 7 B11D, example: IFRS 7 IG31A
ifrs-full	BorrowingCostsAbstract		Borrowing costs [abstract]
ifrs-full	BorrowingCostsCapitalised	X duration	Borrowing costs capitalised	The amount of interest and other costs that an entity incurs in connection with the borrowing of funds that are directly attributable to the acquisition, construction or production of a qualifying asset and which form part of the cost of that asset.	disclosure: IAS 23 26 a
ifrs-full	BorrowingCostsIncurred	X duration	Borrowing costs incurred	The amount of interest and other costs that an entity incurs in connection with the borrowing of funds.	common practice: IAS 1 112 c
ifrs-full	BorrowingCostsRecognisedAsExpense	X duration, debit	Borrowing costs recognised as expense	The amount of interest and other costs that an entity incurs in connection with the borrowing of funds that are recognised as an expense.	common practice: IAS 1 112 c
ifrs-full	Borrowings	X instant, credit	Borrowings	The amount of outstanding funds that the entity is obligated to repay.	common practice: IAS 1 55
ifrs-full	BorrowingsAbstract		Borrowings [abstract]
ifrs-full	BorrowingsAdjustmentToInterestRateBasis	X.XX instant	Borrowings, adjustment to interest rate basis	The adjustment to the basis (reference rate) used for calculation of the interest rate on borrowings. [Refer: Borrowings]	common practice: IFRS 7 7
ifrs-full	BorrowingsByNameAxis	axis	Borrowings by name [axis]	The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.	common practice: IFRS 7 7
ifrs-full	BorrowingsByNameMember	member	Borrowings by name [member]	This member stands for all borrowings when disaggregated by name. It also represents the standard value for the ‘Borrowings by name’ axis if no other member is used. [Refer: Borrowings]	common practice: IFRS 7 7
ifrs-full	BorrowingsByTypeAbstract		Borrowings, by type [abstract]
ifrs-full	BorrowingsInterestRate	X.XX instant	Borrowings, interest rate	The interest rate on borrowings. [Refer: Borrowings]	common practice: IFRS 7 7
ifrs-full	BorrowingsInterestRateBasis	text	Borrowings, interest rate basis	The basis (reference rate) used for calculation of the interest rate on borrowings. [Refer: Borrowings]	common practice: IFRS 7 7
ifrs-full	BorrowingsMaturity	text	Borrowings, maturity	The maturity of borrowings. [Refer: Borrowings]	common practice: IFRS 7 7
ifrs-full	BorrowingsOriginalCurrency	text	Borrowings, original currency	The currency in which the borrowings are denominated. [Refer: Borrowings]	common practice: IFRS 7 7
ifrs-full	BorrowingsRecognisedAsOfAcquisitionDate	X instant, credit	Borrowings recognised as of acquisition date	The amount recognised as of the acquisition date for borrowings assumed in a business combination. [Refer: Borrowings; Business combinations [member]]	common practice: IFRS 3 B64 i
ifrs-full	BottomOfRangeMember	member	Bottom of range [member]	This member stands for the bottom of a range.	example: IFRS 13 IE63, example: IFRS 13 B6, disclosure: IFRS 14 33 b, disclosure: IFRS 17 120 - Effective 2021-01-01, disclosure: IFRS 2 45 d, common practice: IFRS 7 7
ifrs-full	BrandNames	X instant, debit	Brand names	The amount of intangible assets representing rights to a group of complementary assets such as a trademark (or service mark) and its related trade name, formulas, recipes and technological expertise. [Refer: Intangible assets other than goodwill]	example: IAS 38 119 a
ifrs-full	BrandNamesMember	member	Brand names [member]	This member stands for a class of intangible assets representing rights to a group of complementary assets such as a trademark (or service mark) and its related trade name, formulas, recipes and technological expertise. [Refer: Intangible assets other than goodwill]	example: IAS 38 119 a
ifrs-full	BroadcastingRightsMember	member	Broadcasting rights [member]	This member stands for broadcasting rights.	common practice: IAS 38 119
ifrs-full	BrokerageFeeExpense	X duration, debit	Brokerage fee expense	The amount of expense recognised for brokerage fees charged to the entity.	common practice: IAS 1 112 c
ifrs-full	BrokerageFeeIncome	X duration, credit	Brokerage fee income	The amount of income recognised for brokerage fees charged by the entity.	common practice: IAS 1 112 c
ifrs-full	Buildings	X instant, debit	Buildings	The amount of property, plant and equipment representing depreciable buildings and similar structures for use in operations. [Refer: Property, plant and equipment]	common practice: IAS 16 37
ifrs-full	BuildingsMember	member	Buildings [member]	This member stands for a class of plant, property and equipment representing depreciable buildings and similar structures for use in operations. [Refer: Property, plant and equipment]	common practice: IAS 16 37
ifrs-full	BusinessCombinationsAxis	axis	Business combinations [axis]	The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.	disclosure: IFRS 3 B64
ifrs-full	BusinessCombinationsMember	member	Business combinations [member]	This member stands for transactions or other events in which an acquirer obtains control of one or more businesses. Transactions sometimes referred to as ‘true mergers’ or ‘mergers of equals’ are also business combinations as that term is used in IFRS 3.	disclosure: IFRS 3 B64
ifrs-full	CancellationOfTreasuryShares	X duration, credit	Cancellation of treasury shares	The amount of treasury stock cancelled during the period. [Refer: Treasury shares]	common practice: IAS 1 106 d
ifrs-full	CapitalCommitments	X instant, credit	Capital commitments	The amount of future capital expenditures that the entity is committed to make.	common practice: IAS 1 112 c
ifrs-full	CapitalCommitmentsAbstract		Capital commitments [abstract]
ifrs-full	CapitalisationRateMeasurementInputMember	member	Capitalisation rate, measurement input [member]	This member stands for a capitalisation rate used as a measurement input.	example: IFRS 13 93 d, example: IFRS 13 IE63
ifrs-full	CapitalisationRateOfBorrowingCostsEligibleForCapitalisation	X.XX duration	Capitalisation rate of borrowing costs eligible for capitalisation	The weighted average of interest and other costs that an entity incurs in connection with the borrowing of funds applicable to the borrowings of the entity that are outstanding during the period, other than borrowings made specifically for the purpose of obtaining a qualifying asset. [Refer: Weighted average [member]; Borrowings]	disclosure: IAS 23 26 b
ifrs-full	CapitalisedDevelopmentExpenditureMember	member	Capitalised development expenditure [member]	This member stands for a class of intangible assets arising from development expenditure capitalised before the start of commercial production or use. An intangible asset shall only be recognised if the entity can demonstrate all of the following: (a) the technical feasibility of completing the intangible asset so that it will be available for use or sale; (b) its intention to complete the intangible asset and use or sell it; (c) its ability to use or sell the intangible asset; (d) how the intangible asset will generate probable future economic benefits. Among other things, the entity can demonstrate the existence of a market for the output of the intangible asset or the intangible asset itself or, if it is to be used internally, the usefulness of the intangible asset; (e) the availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset; and (f) its ability to measure reliably the expenditure attributable to the intangible asset during its development.	common practice: IAS 38 119
ifrs-full	CapitalRedemptionReserve	X instant, credit	Capital redemption reserve	A component of equity representing the reserve for the redemption of the entity's own shares.	common practice: IAS 1 55
ifrs-full	CapitalRedemptionReserveMember	member	Capital redemption reserve [member]	This member stands for a component of equity representing the reserve for the redemption of the entity's own shares.	common practice: IAS 1 108
ifrs-full	CapitalRequirementsAxis	axis	Capital requirements [axis]	The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.	disclosure: IAS 1 136
ifrs-full	CapitalRequirementsMember	member	Capital requirements [member]	This member stands for capital requirements that the entity is subject to. It also represents the standard value for the ‘Capital requirements’ axis if no other member is used.	disclosure: IAS 1 136
ifrs-full	CapitalReserve	X instant, credit	Capital reserve	A component of equity representing the capital reserves.	common practice: IAS 1 55
ifrs-full	CapitalReserveMember	member	Capital reserve [member]	This member stands for a component of equity representing capital reserves.	common practice: IAS 1 108
ifrs-full	CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis	axis	Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]	The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.	disclosure: IAS 16 73 d, disclosure: IAS 16 73 e, disclosure: IAS 38 118 c, disclosure: IAS 38 118 e, disclosure: IAS 40 76, disclosure: IAS 40 79 c, disclosure: IAS 40 79 d, disclosure: IAS 41 50, disclosure: IAS 41 54 f, disclosure: IFRS 3 B67 d, disclosure: IFRS 7 35H, disclosure: IFRS 7 35I, common practice: IFRS 7 IG29 - Expiry date 2021-01-01, common practice: IFRS 7 37 b - Expiry date 2021-01-01
ifrs-full	CarryingAmountMember	member	Carrying amount [member]	This member stands for the amount at which an asset is recognised in the statement of financial position (after deducting any accumulated depreciation or amortisation and accumulated impairment losses). It also represents the standard value for the ‘Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount’ axis if no other member is used. [Refer: Depreciation and amortisation expense; Impairment loss]	disclosure: IAS 16 73 e, disclosure: IAS 38 118 e, disclosure: IAS 40 76, disclosure: IAS 40 79 d, disclosure: IAS 41 50, disclosure: IFRS 3 B67 d, disclosure: IFRS 7 35H, disclosure: IFRS 7 35I, example: IFRS 7 IG29 a - Expiry date 2021-01-01, example: IFRS 7 37 b - Expiry date 2021-01-01
ifrs-full	Cash	X instant, debit	Cash	The amount of cash on hand and demand deposits. [Refer: Cash on hand]	common practice: IAS 7 45
ifrs-full	CashAbstract		Cash [abstract]
ifrs-full	CashAdvancesAndLoansFromRelatedParties	X duration, debit	Cash advances and loans from related parties	The cash inflow from advances and loans from related parties. [Refer: Related parties [member]; Advances received]	common practice: IAS 7 17
ifrs-full	CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities	X duration, credit	Cash advances and loans made to other parties, classified as investing activities	The amount of cash advances and loans made to other parties (other than advances and loans made by a financial institution), classified as investing activities.	example: IAS 7 16 e
ifrs-full	CashAdvancesAndLoansMadeToRelatedParties	X duration, credit	Cash advances and loans made to related parties	The cash outflow for loans and advances made to related parties. [Refer: Related parties [member]]	common practice: IAS 7 16
ifrs-full	CashAndBankBalancesAtCentralBanks	X instant, debit	Cash and bank balances at central banks	The amount of cash and bank balances held at central banks.	common practice: IAS 1 55
ifrs-full	CashAndCashEquivalents	X instant, debit	Cash and cash equivalents	The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]	disclosure: IAS 1 54 i, disclosure: IAS 7 45, disclosure: IFRS 12 B13 a
ifrs-full	CashAndCashEquivalentsAbstract		Cash and cash equivalents [abstract]
ifrs-full	CashAndCashEquivalentsAmountContributedToFairValueOfPlanAssets	X instant, debit	Cash and cash equivalents, amount contributed to fair value of plan assets	The amount cash and cash equivalents contribute to the fair value of defined benefit plan assets. [Refer: Cash and cash equivalents; Plan assets, at fair value; Defined benefit plans [member]]	example: IAS 19 142 a
ifrs-full	CashAndCashEquivalentsClassifiedAsPartOfDisposalGroupHeldForSale	X instant, debit	Cash and cash equivalents classified as part of disposal group held for sale	The amount of cash and cash equivalents that are classified as a part of a disposal group held for sale. [Refer: Cash and cash equivalents; Disposal groups classified as held for sale [member]]	common practice: IAS 7 45
ifrs-full	CashAndCashEquivalentsHeldByEntityUnavailableForUseByGroup	X instant, debit	Cash and cash equivalents held by entity unavailable for use by group	The amount of significant cash and cash equivalent balances held by the entity that are not available for use by the group. [Refer: Cash and cash equivalents]	disclosure: IAS 7 48
ifrs-full	CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition	X instant, debit	Cash and cash equivalents if different from statement of financial position	The amount of cash and cash equivalents in the statement of cash flows when different from the amount of cash and cash equivalents in the statement of financial position. [Refer: Cash and cash equivalents]	common practice: IAS 7 45
ifrs-full	CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract		Cash and cash equivalents if different from statement of financial position [abstract]
ifrs-full	CashAndCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013	X duration, debit	Cash and cash equivalents in subsidiary or businesses acquired or disposed	The amount of cash and cash equivalents in subsidiaries or other businesses over which control is obtained or lost. [Refer: Subsidiaries [member]; Cash and cash equivalents]	disclosure: IAS 7 40 c
ifrs-full	CashAndCashEquivalentsRecognisedAsOfAcquisitionDate	X instant, debit	Cash and cash equivalents recognised as of acquisition date	The amount recognised as of the acquisition date for cash and cash equivalents acquired in a business combination. [Refer: Cash and cash equivalents; Business combinations [member]]	common practice: IFRS 3 B64 i
ifrs-full	CashCollateralPledgedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities	X instant, debit	Cash collateral pledged subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities	The amount of cash collateral pledged that is subject to an enforceable master netting arrangement or similar agreement and that is not set off against financial liabilities. [Refer: Financial liabilities]	example: IFRS 7 IG40D, example: IFRS 7 13C d ii
ifrs-full	CashCollateralReceivedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets	X instant, credit	Cash collateral received subject to enforceable master netting arrangement or similar agreement not set off against financial assets	The amount of cash collateral received that is subject to an enforceable master netting arrangement or similar agreement and that is not set off against financial assets. [Refer: Financial assets]	example: IFRS 7 IG40D, example: IFRS 7 13C d ii
ifrs-full	CashEquivalents	X instant, debit	Cash equivalents	The amount of short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value.	common practice: IAS 7 45
ifrs-full	CashEquivalentsAbstract		Cash equivalents [abstract]
ifrs-full	CashFlowHedgesAbstract		Cash flow hedges [abstract]
ifrs-full	CashFlowHedgesMember	member	Cash flow hedges [member]	This member stands for hedges of the exposure to variability in cash flows that (a) are attributable to a particular risk associated with a recognised asset or liability (such as all or some future interest payments on variable rate debt) or a highly probable forecast transaction; and (b) could affect profit or loss. [Refer: Hedges [member]]	disclosure: IAS 39 86 b, disclosure: IFRS 7 24A, disclosure: IFRS 7 24B, disclosure: IFRS 7 24C
ifrs-full	CashFlowsFromContinuingAndDiscontinuedOperationsAbstract		Cash flows from continuing and discontinued operations [abstract]
ifrs-full	CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities	X duration, debit	Cash flows from losing control of subsidiaries or other businesses, classified as investing activities	The aggregate cash flows arising from losing control of subsidiaries or other businesses, classified as investing activities. [Refer: Subsidiaries [member]]	disclosure: IAS 7 39
ifrs-full	CashFlowsFromUsedInDecreaseIncreaseInRestrictedCashAndCashEquivalents	X duration, debit	Cash flows from (used in) decrease (increase) in restricted cash and cash equivalents	The cash inflow (outflow) due to a decrease (increase) in restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]	common practice: IAS 7 16
ifrs-full	CashFlowsFromUsedInDecreaseIncreaseInShorttermDepositsAndInvestments	X duration, debit	Cash flows from (used in) decrease (increase) in short-term deposits and investments	The cash inflow (outflow) due to a decrease (increase) in short-term deposits and investments.	common practice: IAS 7 16
ifrs-full	CashFlowsFromUsedInExplorationForAndEvaluationOfMineralResourcesClassifiedAsInvestingActivities	X duration, debit	Cash flows from (used in) exploration for and evaluation of mineral resources, classified as investing activities	The cash flows from (used in) the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource, classified as investing activities.	disclosure: IFRS 6 24 b
ifrs-full	CashFlowsFromUsedInExplorationForAndEvaluationOfMineralResourcesClassifiedAsOperatingActivities	X duration, debit	Cash flows from (used in) exploration for and evaluation of mineral resources, classified as operating activities	The cash flows from (used in) the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource, classified as operating activities.	disclosure: IFRS 6 24 b
ifrs-full	CashFlowsFromUsedInFinancingActivities	X duration, debit	Cash flows from (used in) financing activities	The cash flows from (used in) financing activities, which are activities that result in changes in the size and composition of the contributed equity and borrowings of the entity.	disclosure: IAS 7 10, disclosure: IAS 7 50 d
ifrs-full	CashFlowsFromUsedInFinancingActivitiesAbstract		Cash flows from (used in) financing activities [abstract]
ifrs-full	CashFlowsFromUsedInFinancingActivitiesContinuingOperations	X duration, debit	Cash flows from (used in) financing activities, continuing operations	The cash flows from (used in) the entity's financing activities, related to continuing operations. [Refer: Continuing operations [member]; Cash flows from (used in) financing activities]	disclosure: IFRS 5 33 c
ifrs-full	CashFlowsFromUsedInFinancingActivitiesDiscontinuedOperations	X duration, debit	Cash flows from (used in) financing activities, discontinued operations	The cash flows from (used in) the entity's financing activities, related to discontinued operations. [Refer: Discontinued operations [member]; Cash flows from (used in) financing activities]	disclosure: IFRS 5 33 c
ifrs-full	CashFlowsFromUsedInIncreaseDecreaseInCurrentBorrowings	X duration, debit	Cash flows from (used in) increase (decrease) in current borrowings	The cash inflow (outflow) due to an increase (decrease) in current borrowings. [Refer: Current borrowings]	common practice: IAS 7 17
ifrs-full	CashFlowsFromUsedInIncreasesInOperatingCapacity	X duration, debit	Cash flows from (used in) increases in operating capacity	The aggregate amount of cash flows that represent increases in the entity's ability to execute operating activities (for example, measured by units of output per day).	example: IAS 7 50 c
ifrs-full	CashFlowsFromUsedInInsuranceContracts	X duration, debit	Cash flows from (used in) insurance contracts	The cash flows from (used in) insurance contracts. [Refer: Types of insurance contracts [member]]	disclosure: IFRS 4 37 b - Expiry date 2021-01-01
ifrs-full	CashFlowsFromUsedInInvestingActivities	X duration, debit	Cash flows from (used in) investing activities	The cash flows from (used in) investing activities, which are the acquisition and disposal of long-term assets and other investments not included in cash equivalents.	disclosure: IAS 7 10, disclosure: IAS 7 50 d
ifrs-full	CashFlowsFromUsedInInvestingActivitiesAbstract		Cash flows from (used in) investing activities [abstract]
ifrs-full	CashFlowsFromUsedInInvestingActivitiesContinuingOperations	X duration, debit	Cash flows from (used in) investing activities, continuing operations	The cash flows from (used in) the entity's investing activities, related to continuing operations. [Refer: Continuing operations [member]; Cash flows from (used in) investing activities]	disclosure: IFRS 5 33 c
ifrs-full	CashFlowsFromUsedInInvestingActivitiesDiscontinuedOperations	X duration, debit	Cash flows from (used in) investing activities, discontinued operations	The cash flows from (used in) the entity's investing activities, related to discontinued operations. [Refer: Discontinued operations [member]; Cash flows from (used in) investing activities]	disclosure: IFRS 5 33 c
ifrs-full	CashFlowsFromUsedInMaintainingOperatingCapacity	X duration, debit	Cash flows from (used in) maintaining operating capacity	The aggregate amount of cash flows that are required to maintain the entity's current ability to execute operating activities (for example, measured by units of output per day).	example: IAS 7 50 c
ifrs-full	CashFlowsFromUsedInOperatingActivities	X duration	Cash flows from (used in) operating activities	The cash flows from (used in) operating activities, which are the principal revenue-producing activities of the entity and other activities that are not investing or financing activities. [Refer: Revenue]	disclosure: IAS 7 10, disclosure: IAS 7 50 d
ifrs-full	CashFlowsFromUsedInOperatingActivitiesAbstract		Cash flows from (used in) operating activities [abstract]
ifrs-full	CashFlowsFromUsedInOperatingActivitiesContinuingOperations	X duration, debit	Cash flows from (used in) operating activities, continuing operations	The cash flows from (used in) the entity's operating activities, related to continuing operations. [Refer: Continuing operations [member]; Cash flows from (used in) operating activities]	disclosure: IFRS 5 33 c
ifrs-full	CashFlowsFromUsedInOperatingActivitiesDiscontinuedOperations	X duration, debit	Cash flows from (used in) operating activities, discontinued operations	The cash flows from (used in) the entity's operating activities, related to discontinued operations. [Refer: Discontinued operations [member]; Cash flows from (used in) operating activities]	disclosure: IFRS 5 33 c
ifrs-full	CashFlowsFromUsedInOperations	X duration	Cash flows from (used in) operations	The cash from (used in) the entity's operations.	example: IAS 7 A Statement of cash flows for an entity other than a financial institution, example: IAS 7 20
ifrs-full	CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital	X duration	Cash flows from (used in) operations before changes in working capital	The cash inflow (outflow) from the entity's operations before changes in working capital.	example: IAS 7 A Statement of cash flows for an entity other than a financial institution, common practice: IAS 7 20
ifrs-full	CashFlowsUsedInExplorationAndDevelopmentActivities	X duration, credit	Cash flows used in exploration and development activities	The cash outflow for exploration and development activities.	common practice: IAS 7 16
ifrs-full	CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities	X duration, debit	Cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities	The aggregate cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities. [Refer: Subsidiaries [member]]	disclosure: IAS 7 39
ifrs-full	CashOnHand	X instant, debit	Cash on hand	The amount of cash held by the entity. This does not include demand deposits.	common practice: IAS 7 45
ifrs-full	CashOutflowForLeases	X duration, credit	Cash outflow for leases	The cash outflow for leases.	disclosure: IFRS 16 53 g
ifrs-full	CashPaidLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued	X duration, debit	Cash paid, liabilities under insurance contracts and reinsurance contracts issued	The decrease in liabilities under insurance contracts and reinsurance contracts issued resulting from cash paid. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]	example: IFRS 4 IG37 c - Expiry date 2021-01-01, example: IFRS 4 37 e - Expiry date 2021-01-01
ifrs-full	CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities	X duration, credit	Cash payments for futures contracts, forward contracts, option contracts and swap contracts, classified as investing activities	The cash outflow for futures contracts, forward contracts, option contracts and swap contracts except when the contracts are held for dealing or trading purposes or the payments are classified as financing activities.	example: IAS 7 16 g
ifrs-full	CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities	X duration, debit	Cash receipts from futures contracts, forward contracts, option contracts and swap contracts, classified as investing activities	The cash inflow from futures contracts, forward contracts, option contracts and swap contracts except when the contracts are held for dealing or trading purposes or the receipts are classified as financing activities.	example: IAS 7 16 h
ifrs-full	CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities	X duration, debit	Cash receipts from repayment of advances and loans made to other parties, classified as investing activities	The cash inflow from the repayment of advances and loans made to other parties (other than advances and loans of a financial institution), classified as investing activities.	example: IAS 7 16 f
ifrs-full	CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToRelatedParties	X duration, debit	Cash receipts from repayment of advances and loans made to related parties	The cash inflow from repayment to the entity of loans and advances made to related parties. [Refer: Related parties [member]]	common practice: IAS 7 16
ifrs-full	CashRepaymentsOfAdvancesAndLoansFromRelatedParties	X duration, credit	Cash repayments of advances and loans from related parties	The cash outflow for repayments of advances and loans from related parties. [Refer: Related parties [member]; Advances received]	common practice: IAS 7 17
ifrs-full	CashTransferred	X instant, credit	Cash transferred	The fair value, at acquisition date, of cash transferred as consideration in a business combination. [Refer: Business combinations [member]]	disclosure: IFRS 3 B64 f i
ifrs-full	CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAxis	axis	Categories of assets recognised from costs to obtain or fulfil contracts with customers [axis]	The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.	disclosure: IFRS 15 128 a
ifrs-full	CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersMember	member	Categories of assets recognised from costs to obtain or fulfil contracts with customers [member]	This member stands for all categories of assets recognised from the costs to obtain or fulfil contracts with customers. It also represents the standard value for the ‘Categories of assets recognised from costs to obtain or fulfil contracts with customers’ axis if no other member is used. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers]	disclosure: IFRS 15 128 a
ifrs-full	CategoriesOfCurrentFinancialAssetsAbstract		Categories of current financial assets [abstract]
ifrs-full	CategoriesOfCurrentFinancialLiabilitiesAbstract		Categories of current financial liabilities [abstract]
ifrs-full	CategoriesOfFinancialAssetsAbstract		Categories of financial assets [abstract]
ifrs-full	CategoriesOfFinancialAssetsAxis	axis	Categories of financial assets [axis]	The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.	disclosure: IFRS 7 8
ifrs-full	CategoriesOfFinancialLiabilitiesAbstract		Categories of financial liabilities [abstract]
ifrs-full	CategoriesOfFinancialLiabilitiesAxis	axis	Categories of financial liabilities [axis]	The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.	disclosure: IFRS 7 8
ifrs-full	CategoriesOfNoncurrentFinancialAssetsAbstract		Categories of non-current financial assets [abstract]
ifrs-full	CategoriesOfNoncurrentFinancialLiabilitiesAbstract		Categories of non-current financial liabilities [abstract]
ifrs-full	CategoriesOfRelatedPartiesAxis	axis	Categories of related parties [axis]	The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.	disclosure: IAS 24 19
ifrs-full	ChangeInAmountRecognisedForPreacquisitionDeferredTaxAsset	X duration, debit	Increase (decrease) in amount recognised for pre-acquisition deferred tax asset	The increase (decrease) in a pre-acquisition deferred tax asset of the acquirer as a result of a business combination that changes the probability of realising the asset by the acquirer. [Refer: Deferred tax assets; Business combinations [member]]	disclosure: IAS 12 81 j
ifrs-full	ChangeInValueOfForeignCurrencyBasisSpreadsAbstract		Change in value of foreign currency basis spreads [abstract]
ifrs-full	ChangeInValueOfForwardElementsOfForwardContractsAbstract		Change in value of forward elements of forward contracts [abstract]
ifrs-full	ChangeInValueOfTimeValueOfOptionsAbstract		Change in value of time value of options [abstract]
ifrs-full	ChangesInAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedAbstract		Changes in aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss [abstract]
ifrs-full	ChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract		Changes in allowance account for credit losses of financial assets [abstract]
ifrs-full	ChangesInBiologicalAssets	X duration, debit	Increase (decrease) in biological assets	The increase (decrease) in biological assets. [Refer: Biological assets]	disclosure: IAS 41 50
ifrs-full	ChangesInBiologicalAssetsAbstract		Changes in biological assets [abstract]
ifrs-full	ChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstract		Changes in contingent liabilities recognised in business combination [abstract]
ifrs-full	ChangesInDeferredAcquisitionCostsArisingFromInsuranceContractsAbstract		Changes in deferred acquisition costs arising from insurance contracts [abstract]
ifrs-full	ChangesInDeferredTaxLiabilityAssetAbstract		Changes in deferred tax liability (asset) [abstract]
ifrs-full	ChangesInEquity	X duration, credit	Increase (decrease) in equity	The increase (decrease) in equity. [Refer: Equity]	disclosure: IAS 1 106 d
ifrs-full	ChangesInEquityAbstract		Changes in equity [abstract]
ifrs-full	ChangesInExposureToRisk	text	Description of changes in exposure to risk	The description of changes in the exposure to risks arising from financial instruments. [Refer: Financial instruments, class [member]]	disclosure: IFRS 7 33 c
ifrs-full	ChangesInFairValueMeasurementAssetsAbstract		Changes in fair value measurement, assets [abstract]
ifrs-full	ChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstract		Changes in fair value measurement, entity's own equity instruments [abstract]
ifrs-full	ChangesInFairValueMeasurementLiabilitiesAbstract		Changes in fair value measurement, liabilities [abstract]
ifrs-full	ChangesInFairValueOfCreditDerivativeAbstract		Changes in fair value of credit derivative [abstract]
ifrs-full	ChangesInFairValueOfFinancialAssetsAttributableToChangesInCreditRiskOfFinancialAssets	X duration, debit	Increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss, attributable to changes in credit risk of financial assets	The increase (decrease) in the fair value of a financial asset (or group of financial assets) designated as measured at fair value through profit or loss that is attributable to changes in the credit risk of that asset determined either: (a) as the amount of change in its fair value that is not attributable to changes in market conditions that give rise to market risk; or (b) using an alternative method the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset. [Refer: Credit risk [member]; Financial assets]	disclosure: IFRS 7 9 c
ifrs-full	ChangesInFairValueOfFinancialAssetsRelatedCreditDerivativesOrSimilarInstruments	X duration	Increase (decrease) in fair value of credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss	The increase (decrease) in the fair value of credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss. [Refer: Derivatives [member]; Financial assets]	disclosure: IFRS 7 9 d
ifrs-full	ChangesInFairValueOfFinancialLiabilityAttributableToChangesInCreditRiskOfLiability	X duration, credit	Increase (decrease) in fair value of financial liability, attributable to changes in credit risk of liability	The increase (decrease) in the fair value of a financial liability that is attributable to changes in the credit risk of that liability. [Refer: Credit risk [member]]	disclosure: IFRS 7 10A a, disclosure: IFRS 7 10 a - Expiry date 2021-01-01
ifrs-full	ChangesInFairValueOfLoansOrReceivablesAttributableToChangesInCreditRiskOfFinancialAssets	X duration, debit	Increase (decrease) in fair value of loans or receivables, attributable to changes in credit risk of financial assets	The increase (decrease) in the fair value of loans or receivables that is attributable to changes in the credit risk of the loans and receivables determined either: (a) as the amount of change in their fair value that is not attributable to changes in market conditions that gave rise to market risk; or (b) using an alternative method that the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset. [Refer: Credit risk [member]; Market risk [member]]	disclosure: IFRS 7 9 c - Expiry date 2021-01-01
ifrs-full	ChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstruments	X duration	Increase (decrease) in fair value of credit derivatives or similar instruments related to loans or receivables	The increase (decrease) in the fair value of credit derivatives or similar instruments related to loans or receivables. [Refer: Derivatives [member]]	disclosure: IFRS 7 9 d - Expiry date 2021-01-01
ifrs-full	ChangesInGoodwill	X duration, debit	Increase (decrease) in goodwill	The increase (decrease) in goodwill. [Refer: Goodwill]	disclosure: IFRS 3 B67 d
ifrs-full	ChangesInGoodwillAbstract		Changes in goodwill [abstract]
ifrs-full	ChangesInInsuranceContractsForReconciliationByComponentsAbstract		Changes in insurance contracts for reconciliation by components [abstract]
ifrs-full	ChangesInInsuranceContractsForReconciliationByRemainingCoverageAndIncurredClaimsAbstract		Changes in insurance contracts for reconciliation by remaining coverage and incurred claims [abstract]
ifrs-full	ChangesInIntangibleAssetsAndGoodwillAbstract		Changes in intangible assets and goodwill [abstract]
ifrs-full	ChangesInIntangibleAssetsOtherThanGoodwill	X duration, debit	Increase (decrease) in intangible assets other than goodwill	The increase (decrease) in intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]	disclosure: IAS 38 118 e
ifrs-full	ChangesInIntangibleAssetsOtherThanGoodwillAbstract		Changes in intangible assets other than goodwill [abstract]
ifrs-full	ChangesInInventoriesOfFinishedGoodsAndWorkInProgress	X duration, debit	Decrease (increase) in inventories of finished goods and work in progress	The decrease (increase) in inventories of finished goods and work in progress. [Refer: Inventories; Current finished goods; Current work in progress]	example: IAS 1 102, disclosure: IAS 1 99
ifrs-full	ChangesInInvestmentProperty	X duration, debit	Increase (decrease) in investment property	The increase (decrease) in investment property. [Refer: Investment property]	disclosure: IAS 40 79 d, disclosure: IAS 40 76
ifrs-full	ChangesInInvestmentPropertyAbstract		Changes in investment property [abstract]
ifrs-full	ChangesInLiabilitiesArisingFromFinancingActivitiesAbstract		Changes in liabilities arising from financing activities [abstract]
ifrs-full	ChangesInLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedAbstract		Changes in liabilities under insurance contracts and reinsurance contracts issued [abstract]
ifrs-full	ChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysis	text	Description of changes in methods and assumptions used in preparing sensitivity analysis	The description of changes in the methods and assumptions used in preparing a sensitivity analysis for the types of market risk to which the entity is exposed. [Refer: Market risk [member]]	disclosure: IFRS 7 40 c
ifrs-full	ChangesInMethodsUsedToMeasureRisk	text	Description of changes in methods used to measure risk	The description of changes in methods used to measure risks arising from financial instruments. [Refer: Financial instruments, class [member]]	disclosure: IFRS 7 33 c
ifrs-full	ChangesInNetAssetsAvailableForBenefitsAbstract		Changes in net assets available for benefits [abstract]
ifrs-full	ChangesInNetDefinedBenefitLiabilityAssetAbstract		Changes in net defined benefit liability (asset) [abstract]
ifrs-full	ChangesInNominalAmountOfCreditDerivativeAbstract		Changes in nominal amount of credit derivative [abstract]
ifrs-full	ChangesInNumberOfSharesOutstandingAbstract		Changes in number of shares outstanding [abstract]
ifrs-full	ChangesInObjectivesPoliciesAndProcessesForManagingRisk	text	Description of changes in objectives, policies and processes for managing risk	The description of changes in objectives, policies and processes for managing risks arising from financial instruments. [Refer: Financial instruments, class [member]]	disclosure: IFRS 7 33 c
ifrs-full	ChangesInOtherProvisions	X duration, credit	Increase (decrease) in other provisions	The increase (decrease) in other provisions. [Refer: Other provisions]	disclosure: IAS 37 84
ifrs-full	ChangesInOtherProvisionsAbstract		Changes in other provisions [abstract]
ifrs-full	ChangesInPropertyPlantAndEquipment	X duration, debit	Increase (decrease) in property, plant and equipment	The increase (decrease) in property, plant and equipment. [Refer: Property, plant and equipment]	disclosure: IAS 16 73 e
ifrs-full	ChangesInPropertyPlantAndEquipmentAbstract		Changes in property, plant and equipment [abstract]
ifrs-full	ChangesInRegulatoryDeferralAccountCreditBalancesAbstract		Changes in regulatory deferral account credit balances [abstract]
ifrs-full	ChangesInRegulatoryDeferralAccountDebitBalancesAbstract		Changes in regulatory deferral account debit balances [abstract]
ifrs-full	ChangesInReimbursementRightsAbstract		Changes in reimbursement rights [abstract]
ifrs-full	ChangesInReimbursementRightsAtFairValue	X duration, debit	Increase (decrease) in reimbursement rights, at fair value	The increase (decrease) in the fair value of reimbursement rights. [Refer: At fair value [member]; Reimbursement rights, at fair value]	disclosure: IAS 19 141
ifrs-full	ChangesInReinsuranceAssetsAbstract		Changes in reinsurance assets [abstract]
ifrs-full	ChangesInTaxRatesOrTaxLawsEnactedOrAnnouncedMember	member	Changes in tax rates or tax laws enacted or announced [member]	This member stands for changes in tax rates or tax laws enacted or announced.	example: IAS 10 22 h
ifrs-full	CharacteristicsOfDefinedBenefitPlansAxis	axis	Characteristics of defined benefit plans [axis]	The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.	example: IAS 19 138 b
ifrs-full	CharacteristicsOfDefinedBenefitPlansMember	member	Characteristics of defined benefit plans [member]	This member stands for all defined benefit plans when disaggregated by characteristics of defined benefits plans. It also represents the standard value for the ‘Characteristics of defined benefits plans’ axis if no other member is used.	example: IAS 19 138 b
ifrs-full	CirculationRevenue	X duration, credit	Circulation revenue	The amount of revenue arising from the sale of newspapers, magazines, periodicals as well as digital applications and formats. [Refer: Revenue]	common practice: IAS 1 112 c
ifrs-full	CircumstancesLeadingToReversalsOfInventoryWritedown	text	Description of circumstances leading to reversals of inventory write-down	The description of the circumstances or events that led to the reversal of a write-down of inventories to net realisable value. [Refer: Inventories; Reversal of inventory write-down]	disclosure: IAS 2 36 g
ifrs-full	ClaimsAndBenefitsPaidNetOfReinsuranceRecoveries	X duration, debit	Claims and benefits paid, net of reinsurance recoveries	The amount of claims and benefits paid to policyholders, net of reinsurance recoveries.	common practice: IAS 1 85
ifrs-full	ClaimsIncurredButNotReported	X instant, credit	Claims incurred but not reported	The amount of liability for insured events that have occurred but for which claims have yet not been reported by policyholders.	example: IFRS 4 IG22 c - Expiry date 2021-01-01, example: IFRS 4 37 b - Expiry date 2021-01-01
ifrs-full	ClaimsReportedByPolicyholders	X instant, credit	Claims reported by policyholders	The amount of liability for claims reported by policyholders as the result of the occurrence of insured events. [Refer: Types of insurance contracts [member]]	example: IFRS 4 IG22 b - Expiry date 2021-01-01, example: IFRS 4 37 b - Expiry date 2021-01-01
ifrs-full	ClassesOfAcquiredReceivablesAxis	axis	Classes of acquired receivables [axis]	The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.	disclosure: IFRS 3 B64 h
ifrs-full	ClassesOfAcquiredReceivablesMember	member	Classes of acquired receivables [member]	This member stands for classes of receivables acquired in business combinations. It also represents the standard value for the ‘Classes of acquired receivables’ axis if no other member is used. [Refer: Business combinations [member]]	disclosure: IFRS 3 B64 h
ifrs-full	ClassesOfAssetsAxis	axis	Classes of assets [axis]	The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.	disclosure: IAS 36 126, disclosure: IAS 36 130 d ii, disclosure: IFRS 13 93, disclosure: IFRS 16 53
ifrs-full	ClassesOfAssetsMember	member	Assets [member]	Expiry date 2020-01-01: This member stands for resources: (a) controlled by an entity as a result of past events; and (b) from which future economic benefits are expected to flow to the entity. It also represents the standard value for the ‘Classes of assets’ axis if no other member is used. Effective 2020-01-01: This member stands for a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits. It also represents the standard value for the ‘Classes of assets’ axis if no other member is used.	disclosure: IAS 36 126, disclosure: IFRS 13 93, disclosure: IFRS 16 53
ifrs-full	ClassesOfCashPaymentsAbstract		Classes of cash payments from operating activities [abstract]
ifrs-full	ClassesOfCashReceiptsFromOperatingActivitiesAbstract		Classes of cash receipts from operating activities [abstract]
ifrs-full	ClassesOfContingentLiabilitiesAxis	axis	Classes of contingent liabilities [axis]	The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.	disclosure: IAS 37 86, disclosure: IFRS 3 B67 c
ifrs-full	ClassesOfCurrentInventoriesAlternativeAbstract		Classes of current inventories, alternative [abstract]
ifrs-full	ClassesOfEmployeeBenefitsExpenseAbstract		Classes of employee benefits expense [abstract]
ifrs-full	ClassesOfEntitysOwnEquityInstrumentsAxis	axis	Classes of entity's own equity instruments [axis]	The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.	disclosure: IFRS 13 93
ifrs-full	ClassesOfFinancialAssetsAxis	axis	Classes of financial assets [axis]	The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.	disclosure: IFRS 9 7.2.34, disclosure: IFRS 17 C32 - Effective 2021-01-01, disclosure: IFRS 4 39L b - Effective on first application of IFRS 9, disclosure: IFRS 7 6, disclosure: IFRS 7 42I
ifrs-full	ClassesOfFinancialInstrumentsAxis	axis	Classes of financial instruments [axis]	The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.	disclosure: IFRS 7 36, disclosure: IFRS 7 35K, disclosure: IFRS 7 35H, disclosure: IFRS 7 35M
ifrs-full	ClassesOfFinancialInstrumentsMember	member	Financial instruments, class [member]	This member stands for aggregated classes of financial instruments. Financial instruments are contracts that give rise to a financial asset of one entity and a financial liability or equity instrument of another entity. It also represents the standard value for the ‘Classes of financial instruments’ axis if no other member is used. [Refer: Financial assets; Financial liabilities]	disclosure: IFRS 7 36, disclosure: IFRS 7 35K, disclosure: IFRS 7 35H, disclosure: IFRS 7 35M
ifrs-full	ClassesOfFinancialLiabilitiesAxis	axis	Classes of financial liabilities [axis]	The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.	disclosure: IFRS 9 7.2.34, disclosure: IFRS 7 6, disclosure: IFRS 7 42I
ifrs-full	ClassesOfIntangibleAssetsAndGoodwillAxis	axis	Classes of intangible assets and goodwill [axis]	The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.	common practice: IAS 38 118
ifrs-full	ClassesOfIntangibleAssetsOtherThanGoodwillAxis	axis	Classes of intangible assets other than goodwill [axis]	The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.	disclosure: IAS 38 118
ifrs-full	ClassesOfInventoriesAbstract		Classes of current inventories [abstract]
ifrs-full	ClassesOfLiabilitiesAxis	axis	Classes of liabilities [axis]	The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.	disclosure: IFRS 13 93
ifrs-full	ClassesOfOrdinarySharesAxis	axis	Classes of ordinary shares [axis]	The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.	disclosure: IAS 33 66
ifrs-full	ClassesOfOtherProvisionsAbstract		Classes of other provisions [abstract]
ifrs-full	ClassesOfPropertyPlantAndEquipmentAxis	axis	Classes of property, plant and equipment [axis]	The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.	disclosure: IAS 16 73
ifrs-full	ClassesOfProvisionsAxis	axis	Classes of other provisions [axis]	The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.	disclosure: IAS 37 84
ifrs-full	ClassesOfRegulatoryDeferralAccountBalancesAxis	axis	Classes of regulatory deferral account balances [axis]	The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.	disclosure: IFRS 14 30 c, disclosure: IFRS 14 33
ifrs-full	ClassesOfRegulatoryDeferralAccountBalancesMember	member	Classes of regulatory deferral account balances [member]	This member stands for all classes (ie types of cost or income) of regulatory deferral account balances. It also represents the standard value for the ‘Classes of regulatory deferral account balances’ axis if no other member is used. [Refer: Regulatory deferral account balances [member]]	disclosure: IFRS 14 30 c, disclosure: IFRS 14 33
ifrs-full	ClassesOfShareCapitalAxis	axis	Classes of share capital [axis]	The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.	disclosure: IAS 1 79 a
ifrs-full	ClassesOfShareCapitalMember	member	Share capital [member]	This member stands for share capital of the entity. It also represents the standard value for the ‘Classes of share capital’ axis if no other member is used.	disclosure: IAS 1 79 a
ifrs-full	ClassificationOfAssetsAsHeldForSaleMember	member	Classification of assets as held for sale [member]	This member stands for classification of assets as held for sale. [Refer: Non-current assets held for sale [member]]	example: IAS 10 22 c
ifrs-full	ClosingForeignExchangeRate	X.XX instant	Closing foreign exchange rate	The spot exchange rate at the end of the reporting period. Exchange rate is the ratio of exchange for two currencies. Spot exchange rate is the exchange rate for immediate delivery.	common practice: IAS 1 112 c
ifrs-full	CommencementOfMajorLitigationMember	member	Commencement of major litigation [member]	This member stands for the commencement of major litigation.	example: IAS 10 22 j
ifrs-full	CommentaryByManagementOnSignificantCashAndCashEquivalentBalancesHeldByEntityThatAreNotAvailableForUseByGroup	text	Commentary by management on significant cash and cash equivalent balances held by entity that are not available for use by group	The commentary by management on significant cash and cash equivalent balances held by the entity that are not available for use by the group. [Refer: Cash and cash equivalents]	disclosure: IAS 7 48
ifrs-full	CommercialPapersIssued	X instant, credit	Commercial papers issued	The amount of commercial paper issued by the entity.	common practice: IAS 1 112 c
ifrs-full	CommitmentsForDevelopmentOrAcquisitionOfBiologicalAssets	X instant, credit	Commitments for development or acquisition of biological assets	The amount of commitments for the development or acquisition of biological assets. [Refer: Biological assets]	disclosure: IAS 41 49 b
ifrs-full	CommitmentsInRelationToJointVentures	X instant, credit	Commitments in relation to joint ventures	The commitments that the entity has relating to its joint ventures as specified in paragraphs B18-B20 of IFRS 12. [Refer: Joint ventures [member]]	disclosure: IFRS 12 23 a
ifrs-full	CommitmentsMadeByEntityRelatedPartyTransactions	X duration	Commitments made by entity, related party transactions	The amount of related-party commitments made by the entity to do something if a particular event occurs or does not occur in the future, including executory contracts (recognised and unrecognised). [Refer: Related parties [member]]	example: IAS 24 21 i
ifrs-full	CommitmentsMadeOnBehalfOfEntityRelatedPartyTransactions	X duration	Commitments made on behalf of entity, related party transactions	The amount of related-party commitments made on behalf of the entity to do something if a particular event occurs or does not occur in the future, including executory contracts (recognised and unrecognised). [Refer: Related parties [member]]	example: IAS 24 21 i
ifrs-full	CommodityPriceRiskMember	member	Commodity price risk [member]	This member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in commodity prices. [Refer: Financial instruments, class [member]]	example: IFRS 7 IG32, example: IFRS 7 40 a
ifrs-full	CommunicationAndNetworkEquipmentMember	member	Communication and network equipment [member]	This member stands for a class of property, plant and equipment representing communications and network equipment. [Refer: Property, plant and equipment]	common practice: IAS 16 37
ifrs-full	CommunicationExpense	X duration, debit	Communication expense	The amount of expense arising from communication.	common practice: IAS 1 112 c
ifrs-full	CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment	X duration, credit	Compensation from third parties for items of property, plant and equipment that were impaired, lost or given up	The amount of compensation from third parties for items of property, plant and equipment that were impaired, lost or given up that is included in profit or loss. [Refer: Profit (loss); Property, plant and equipment]	disclosure: IAS 16 74 d
ifrs-full	ComponentsOfEquityAxis	axis	Components of equity [axis]	The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.	disclosure: IAS 1 106
ifrs-full	ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxAbstract		Components of other comprehensive income that will be reclassified to profit or loss, before tax [abstract]
ifrs-full	ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxAbstract		Components of other comprehensive income that will be reclassified to profit or loss, net of tax [abstract]
ifrs-full	ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxAbstract		Components of other comprehensive income that will not be reclassified to profit or loss, before tax [abstract]
ifrs-full	ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract		Components of other comprehensive income that will not be reclassified to profit or loss, net of tax [abstract]
ifrs-full	ComprehensiveIncome	X duration, credit	Comprehensive income	The amount of change in equity resulting from transactions and other events, other than those changes resulting from transactions with owners in their capacity as owners.	disclosure: IAS 1 106 a, disclosure: IAS 1 81A c, disclosure: IFRS 1 32 a ii, disclosure: IFRS 1 24 b, disclosure: IFRS 12 B12 b ix, example: IFRS 12 B10 b
ifrs-full	ComprehensiveIncomeAbstract		Comprehensive income [abstract]
ifrs-full	ComprehensiveIncomeAttributableToAbstract		Comprehensive income attributable to [abstract]
ifrs-full	ComprehensiveIncomeAttributableToNoncontrollingInterests	X duration, credit	Comprehensive income, attributable to non-controlling interests	The amount of comprehensive income attributable to non-controlling interests. [Refer: Comprehensive income; Non-controlling interests]	disclosure: IAS 1 106 a, disclosure: IAS 1 81B b i
ifrs-full	ComprehensiveIncomeAttributableToOwnersOfParent	X duration, credit	Comprehensive income, attributable to owners of parent	The amount of comprehensive income attributable to owners of the parent. [Refer: Comprehensive income]	disclosure: IAS 1 106 a, disclosure: IAS 1 81B b ii
ifrs-full	ComputerEquipmentMember	member	Computer equipment [member]	This member stands for a class of property, plant and equipment representing computer equipment. [Refer: Property, plant and equipment]	common practice: IAS 16 37
ifrs-full	ComputerSoftware	X instant, debit	Computer software	The amount of intangible assets representing computer software. [Refer: Intangible assets other than goodwill]	example: IAS 38 119 c
ifrs-full	ComputerSoftwareMember	member	Computer software [member]	This member stands for a class of intangible assets representing computer software. [Refer: Intangible assets other than goodwill]	example: IAS 38 119 c
ifrs-full	ConcentrationsOfRisk	text	Description of concentrations of risk	The description of concentrations of risks arising from financial instruments. [Refer: Financial instruments, class [member]]	disclosure: IFRS 7 34 c
ifrs-full	ConcentrationsOfRiskAxis	axis	Concentrations of risk [axis]	The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.	disclosure: IFRS 17 127 - Effective 2021-01-01
ifrs-full	ConcentrationsOfRiskMember	member	Concentrations of risk [member]	This member stands for the concentrations of risk. It also represents the standard value for the ‘Concentrations of risk’ axis if no other member is used.	disclosure: IFRS 17 127 - Effective 2021-01-01
ifrs-full	ConfidenceLevelCorrespondingToResultsOfTechniqueOtherThanConfidenceLevelTechniqueUsedForDeterminingRiskAdjustmentForNonfinancialRisk	X.XX instant	Confidence level corresponding to results of technique other than confidence level technique used for determining risk adjustment for non-financial risk	The confidence level corresponding to the results of a technique other than the confidence level technique used for determining the risk adjustment for non-financial risk. [Refer: Risk adjustment for non-financial risk [member]]	disclosure: IFRS 17 119 - Effective 2021-01-01
ifrs-full	ConfidenceLevelUsedToDetermineRiskAdjustmentForNonfinancialRisk	X.XX instant	Confidence level used to determine risk adjustment for non-financial risk	The confidence level used to determine the risk adjustment for non-financial risk. [Refer: Risk adjustment for non-financial risk [member]]	disclosure: IFRS 17 119 - Effective 2021-01-01
ifrs-full	ConsensusPricingMember	member	Consensus pricing [member]	This member stands for a specific valuation technique consistent with the market approach that involves analysing inputs from consensus prices (for example, offered quotes, comparability adjustments) in the market. [Refer: Market approach [member]]	example: IFRS 13 IE63, example: IFRS 13 B5
ifrs-full	ConsiderationPaidReceived	X duration, credit	Consideration paid (received)	The amount of consideration paid or received in respect of both obtaining and losing control of subsidiaries or other businesses. [Refer: Subsidiaries [member]]	disclosure: IAS 7 40 a
ifrs-full	ConsolidatedAndSeparateFinancialStatementsAxis	axis	Consolidated and separate financial statements [axis]	The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.	disclosure: IAS 27 4
ifrs-full	ConsolidatedMember	member	Consolidated [member]	This member stands for the financial statements of a group in which the assets, liabilities, equity, income, expenses and cash flows of the parent and its subsidiaries are presented as those of a single economic entity. It also represents the standard value for the ‘Consolidated and separate financial statements’ axis if no other member is used.	disclosure: IAS 27 4
ifrs-full	ConsolidatedStructuredEntitiesAxis	axis	Consolidated structured entities [axis]	The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.	disclosure: IFRS 12 Nature of the risks associated with an entity's interests in consolidated structured entities
ifrs-full	ConsolidatedStructuredEntitiesMember	member	Consolidated structured entities [member]	This member stands for consolidated structured entities. A structured entity is an entity that has been designed so that voting or similar rights are not the dominant factor in deciding who controls the entity, such as when any voting rights relate to administrative tasks only and the relevant activities are directed by means of contractual arrangements. [Refer: Consolidated [member]]	disclosure: IFRS 12 Nature of the risks associated with an entity's interests in consolidated structured entities
ifrs-full	ConstantPrepaymentRateMeasurementInputMember	member	Constant prepayment rate, measurement input [member]	This member stands for the constant prepayment rate used as a measurement input.	example: IFRS 13 93 d, example: IFRS 13 IE63
ifrs-full	ConstructionInProgress	X instant, debit	Construction in progress	The amount of expenditure capitalised during the construction of non-current assets that are not yet available for use. [Refer: Non-current assets]	common practice: IAS 16 37
ifrs-full	ConstructionInProgressMember	member	Construction in progress [member]	This member stands for expenditure capitalised during the construction of items of property, plant and equipment that are not yet available for use (ie not yet in the location and condition necessary for it to be capable of operating in the manner intended by the management). [Refer: Property, plant and equipment]	common practice: IAS 16 37
ifrs-full	ConsumableBiologicalAssetsMember	member	Consumable biological assets [member]	This member stands for consumable biological assets. Consumable biological assets are those that are to be harvested as agricultural produce or sold as biological assets. [Refer: Biological assets]	example: IAS 41 43
ifrs-full	ConsumerLoans	X instant, debit	Loans to consumers	The amount of consumer loans made by the entity. [Refer: Loans to consumers [member]]	common practice: IAS 1 112 c
ifrs-full	ConsumerLoansMember	member	Loans to consumers [member]	This member stands for loans that are made to individuals for personal use.	example: IFRS 7 IG40B, example: IFRS 7 6, example: IFRS 7 IG20C
ifrs-full	ContingentConsiderationMember	member	Contingent consideration [member]	This member stands for an obligation of the acquirer to transfer additional assets or equity interests to the former owners of an acquiree as part of the exchange for control of the acquiree if specified future events occur or conditions are met.	common practice: IFRS 13 94
ifrs-full	ContingentConsiderationRecognisedAsOfAcquisitionDate	X instant, credit	Contingent consideration recognised as of acquisition date	The amount, at acquisition date, of contingent consideration arrangements recognised as consideration transferred in a business combination. [Refer: Business combinations [member]]	disclosure: IFRS 3 B64 g i
ifrs-full	ContingentLiabilitiesIncurredByVenturerInRelationToInterestsInJointVentures	X instant, credit	Contingent liabilities incurred in relation to interests in joint ventures	The amount of contingent liabilities incurred in relation to interests in joint ventures. [Refer: Contingent liabilities [member]; Joint ventures [member]]	disclosure: IFRS 12 23 b
ifrs-full	ContingentLiabilitiesIncurredInRelationToInterestsInAssociates	X instant, credit	Contingent liabilities incurred in relation to interests in associates	The amount of contingent liabilities incurred relating to the entity's interests in associates. [Refer: Associates [member]; Contingent liabilities [member]]	disclosure: IFRS 12 23 b
ifrs-full	ContingentLiabilitiesMember	member	Contingent liabilities [member]	This member stands for possible obligations that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the entity; or, present obligations that arise from past events but are not recognised because (a) it is probable that an outflow of resources embodying economic benefits will be required to settle the obligations; or (b) the amount of the obligations cannot be measured with sufficient reliability. It also represents the standard value for the ‘Classes of contingent liabilities’ axis if no other member is used.	disclosure: IAS 37 88, disclosure: IFRS 3 B67 c
ifrs-full	ContingentLiabilitiesOfJointVentureMember	member	Contingent liabilities related to joint ventures [member]	This member stands for contingent liabilities that are related to joint ventures. [Refer: Contingent liabilities [member]; Joint ventures [member]]	example: IAS 37 88
ifrs-full	ContingentLiabilitiesRecognisedAsOfAcquisitionDate	X instant, credit	Contingent liabilities recognised as of acquisition date	The amount of contingent liabilities recognised as of the acquisition date in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]	example: IFRS 3 B64 i, example: IFRS 3 IE72
ifrs-full	ContingentLiabilitiesRecognisedInBusinessCombination	X instant, credit	Contingent liabilities recognised in business combination	The amount of contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]	disclosure: IFRS 3 B67 c
ifrs-full	ContingentLiabilityArisingFromPostemploymentBenefitObligationsMember	member	Contingent liability arising from post-employment benefit obligations [member]	This member stands for a contingent liability arising from post-employment benefit obligations. Post-employment benefits are employee benefits (other than termination benefits and short-term employee benefits) that are payable after the completion of employment. [Refer: Contingent liabilities [member]]	disclosure: IAS 19 152
ifrs-full	ContingentLiabilityForDecommissioningRestorationAndRehabilitationCostsMember	member	Contingent liability for decommissioning, restoration and rehabilitation costs [member]	This member stands for a contingent liability relating to decommissioning, restoration and rehabilitation costs. [Refer: Contingent liabilities [member]]	example: IAS 37 88
ifrs-full	ContingentLiabilityForGuaranteesMember	member	Contingent liability for guarantees [member]	This member stands for a contingent liability for guarantees. [Refer: Contingent liabilities [member]; Guarantees [member]]	common practice: IAS 37 88
ifrs-full	ContinuingAndDiscontinuedOperationsAxis	axis	Continuing and discontinued operations [axis]	The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.	disclosure: IFRS 5 Presentation and Disclosure
ifrs-full	ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis	axis	Continuing involvement in derecognised financial assets by type of instrument [axis]	The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.	example: IFRS 7 B33
ifrs-full	ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfTransferAxis	axis	Continuing involvement in derecognised financial assets by type of transfer [axis]	The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.	example: IFRS 7 B33
ifrs-full	ContinuingOperationsMember	member	Continuing operations [member]	This member stands for components of the entity that are not discontinued operations. A component of an entity comprises operations and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the entity. This member also represents the standard value for the ‘Continuing and discontinued operations’ axis if no other member is used. [Refer: Discontinued operations [member]; Aggregate continuing and discontinued operations [member]]	disclosure: IFRS 5 Presentation and Disclosure
ifrs-full	ContractAssets	X instant, debit	Contract assets	The amount of an entity’s right to consideration in exchange for goods or services that the entity has transferred to a customer, when that right is conditioned on something other than the passage of time (for example, the entity’s future performance).	disclosure: IFRS 15 105, disclosure: IFRS 15 116 a
ifrs-full	ContractAssetsAbstract		Contract assets [abstract]
ifrs-full	ContractAssetsMember	member	Contract assets [member]	This member stands for contract assets. [Refer: Contract assets]	disclosure: IFRS 7 35H b iii, disclosure: IFRS 7 35M b iii, example: IFRS 7 35N
ifrs-full	ContractDurationAxis	axis	Contract duration [axis]	The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.	example: IFRS 15 B89 e
ifrs-full	ContractDurationMember	member	Contract duration [member]	This member stands for all durations of contracts with customers. It also represents the standard value for the ‘Contract duration’ axis if no other member is used.	example: IFRS 15 B89 e
ifrs-full	ContractLiabilities	X instant, credit	Contract liabilities	The amount of an entity’s obligation to transfer goods or services to a customer for which the entity has received consideration (or the amount is due) from the customer.	disclosure: IFRS 15 105, disclosure: IFRS 15 116 a
ifrs-full	ContractLiabilitiesAbstract		Contract liabilities [abstract]
ifrs-full	ContractualAmountsToBeExchangedInDerivativeFinancialInstrumentForWhichGrossCashFlowsAreExchanged	X instant, credit	Contractual amounts to be exchanged in derivative financial instrument for which gross cash flows are exchanged	The amount of contractual undiscounted cash flows in relation to contractual amounts to be exchanged in a derivative financial instrument for which gross cash flows are exchanged. [Refer: Derivatives [member]]	example: IFRS 7 B11D d
ifrs-full	ContractualCapitalCommitments	X instant, credit	Contractual capital commitments	The amount of capital commitments for which the entity has entered into a contract. [Refer: Capital commitments]	common practice: IAS 1 112 c
ifrs-full	ContractualCommitmentsForAcquisitionOfIntangibleAssets	X instant, credit	Contractual commitments for acquisition of intangible assets	The amount of contractual commitments for the acquisition of intangible assets.	disclosure: IAS 38 122 e
ifrs-full	ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipment	X instant, credit	Contractual commitments for acquisition of property, plant and equipment	The amount of contractual commitments for the acquisition of property, plant and equipment. [Refer: Property, plant and equipment]	disclosure: IAS 16 74 c
ifrs-full	ContractualServiceMargin	X instant, credit	Contractual service margin	The amount of the contractual service margin. [Refer: Contractual service margin [member]]	disclosure: IFRS 17 109 - Effective 2021-01-01
ifrs-full	ContractualServiceMarginMember	member	Contractual service margin [member]	This member stands for a component of the carrying amount of the asset or liability for a group of insurance contracts representing the unearned profit the entity will recognise as it provides services under the insurance contracts in the group.	disclosure: IFRS 17 101 c - Effective 2021-01-01, disclosure: IFRS 17 107 d - Effective 2021-01-01
ifrs-full	ContractualServiceMarginNotRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachOrFairValueApproachHasBeenAppliedMember	member	Contractual service margin not related to contracts that existed at transition date to which modified retrospective approach or fair value approach has been applied [member]	This member stands for the contractual service margin not related to contracts that existed at the transition date to which the modified retrospective approach (as described in paragraphs C6-C19 of IFRS 17) or the fair value approach (as described in paragraphs C20-C24 of IFRS 17) has been applied. [Refer: Contractual service margin [member]]	disclosure: IFRS 17 114 c - Effective 2021-01-01
ifrs-full	ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichFairValueApproachHasBeenAppliedMember	member	Contractual service margin related to contracts that existed at transition date to which fair value approach has been applied [member]	This member stands for the contractual service margin related to contracts that existed at the transition date to which the fair value approach (as described in paragraphs C20-C24 of IFRS 17) has been applied. [Refer: Contractual service margin [member]]	disclosure: IFRS 17 114 b - Effective 2021-01-01
ifrs-full	ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachHasBeenAppliedMember	member	Contractual service margin related to contracts that existed at transition date to which modified retrospective approach has been applied [member]	This member stands for the contractual service margin related to contracts that existed at the transition date to which the modified retrospective approach (as described in paragraphs C6-C19 of IFRS 17) has been applied. [Refer: Contractual service margin [member]]	disclosure: IFRS 17 114 a - Effective 2021-01-01
ifrs-full	ContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset	X duration, debit	Contributions to plan by employer, net defined benefit liability (asset)	The decrease (increase) in net defined benefit liability (asset) resulting from contributions to a defined benefit plan by the employer. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]]	disclosure: IAS 19 141 f
ifrs-full	ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset	X duration, debit	Contributions to plan by plan participants, net defined benefit liability (asset)	The decrease (increase) in the net defined benefit liability (asset) resulting from contributions to a defined benefit plan by plan participants. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]]	disclosure: IAS 19 141 f
ifrs-full	ContributionsToPlanNetDefinedBenefitLiabilityAsset	X duration, debit	Contributions to plan, net defined benefit liability (asset)	The decrease (increase) in the net defined benefit liability (asset) resulting from contributions to a defined benefit plan. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]]	disclosure: IAS 19 141 f
ifrs-full	ContributionsToPlanNetDefinedBenefitLiabilityAssetAbstract		Contributions to plan, net defined benefit liability (asset) [abstract]
ifrs-full	CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRights	X instant, debit	Copyrights, patents and other industrial property rights, service and operating rights	The amount of intangible assets representing copyrights, patents and other industrial property rights, service and operating rights. [Refer: Intangible assets other than goodwill]	example: IAS 38 119 e
ifrs-full	CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember	member	Copyrights, patents and other industrial property rights, service and operating rights [member]	This member stands for a class of intangible assets representing copyrights, patents and other industrial property rights, service and operating rights. [Refer: Intangible assets other than goodwill]	example: IAS 38 119 e
ifrs-full	CorporateDebtInstrumentsHeld	X instant, debit	Corporate debt instruments held	The amount of debt instruments held by the entity that were issued by a corporate entity. [Refer: Debt instruments held]	common practice: IAS 1 112 c
ifrs-full	CorporateLoans	X instant, debit	Loans to corporate entities	The amount of corporate loans made by the entity. [Refer: Loans to corporate entities [member]]	common practice: IAS 1 112 c
ifrs-full	CorporateLoansMember	member	Loans to corporate entities [member]	This member stands for loans made to corporate entities.	common practice: IAS 1 112 c, example: IFRS 7 6, example: IFRS 7 IG20C
ifrs-full	CostApproachMember	member	Cost approach [member]	This member stands for a valuation technique that reflects the amount that would be required currently to replace the service capacity of an asset (often referred to as ‘current replacement cost’).	example: IFRS 13 62
ifrs-full	CostOfInventoriesRecognisedAsExpenseDuringPeriod	X duration, debit	Cost of inventories recognised as expense during period	The amount of inventories recognised as an expense during the period. [Refer: Inventories]	disclosure: IAS 2 36 d
ifrs-full	CostOfMerchandiseSold	X duration, debit	Cost of merchandise sold	The amount of merchandise that was sold during the period and recognised as an expense.	common practice: IAS 1 85
ifrs-full	CostOfPurchasedEnergySold	X duration, debit	Cost of purchased energy sold	The amount of purchased energy that was sold during the period and recognised as an expense.	common practice: IAS 1 112 c
ifrs-full	CostOfSales	X duration, debit	Cost of sales	The amount of costs relating to expenses directly or indirectly attributed to the goods or services sold, which may include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, unallocated production overheads and abnormal amounts of production costs of inventories.	disclosure: IAS 1 99, disclosure: IAS 1 103
ifrs-full	CostOfSalesFoodAndBeverage	X duration, debit	Cost of sales, food and beverage	The amount of cost of sales attributed to food and beverage. [Refer: Cost of sales]	common practice: IAS 1 85
ifrs-full	CostOfSalesHotelOperations	X duration, debit	Cost of sales, hotel operations	The amount of cost of sales attributed to hotel operations. [Refer: Cost of sales]	common practice: IAS 1 85
ifrs-full	CostOfSalesRoomOccupancyServices	X duration, debit	Cost of sales, room occupancy services	The amount of cost of sales attributed to room occupancy services. [Refer: Cost of sales]	common practice: IAS 1 85
ifrs-full	CostsToObtainContractsWithCustomersMember	member	Costs to obtain contracts with customers [member]	This member stands for a category of assets recognised from the costs to obtain or fulfil contracts with customers representing the costs to obtain contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers]	example: IFRS 15 128 a
ifrs-full	CounterpartiesAxis	axis	Counterparties [axis]	The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.	disclosure: IFRS 7 B52
ifrs-full	CounterpartiesMember	member	Counterparties [member]	This member stands for the parties to the transaction other than the entity. It also represents the standard value for the ‘Counterparties’ axis if no other member is used.	disclosure: IFRS 7 B52
ifrs-full	CountryOfDomicileMember	member	Country of domicile [member]	This member stands for the country in which the entity is registered and where it has its legal address or registered office.	disclosure: IFRS 8 33 b, disclosure: IFRS 8 33 a
ifrs-full	CountryOfIncorporation	text	Country of incorporation	The country in which the entity is incorporated.	disclosure: IAS 1 138 a
ifrs-full	CountryOfIncorporationOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUse	text	Country of incorporation of entity whose consolidated financial statements have been produced for public use	The country in which the entity's ultimate, or any intermediate, parent, whose consolidated financial statements that comply with IFRSs have been produced for public use, has been incorporated. [Refer: Consolidated [member]; IFRSs [member]]	disclosure: IAS 27 16 a
ifrs-full	CountryOfIncorporationOfJointOperation	text	Country of incorporation of joint operation	The country in which a joint operation of the entity is incorporated. [Refer: Joint operations [member]]	disclosure: IFRS 12 21 a iii
ifrs-full	CountryOfIncorporationOfJointVenture	text	Country of incorporation of joint venture	The country in which a joint venture of the entity is incorporated. [Refer: Joint ventures [member]]	disclosure: IAS 27 16 b ii, disclosure: IAS 27 17 b ii, disclosure: IFRS 12 21 a iii
ifrs-full	CountryOfIncorporationOrResidenceOfAssociate	text	Country of incorporation of associate	The country in which an associate of the entity is incorporated. [Refer: Associates [member]]	disclosure: IAS 27 16 b ii, disclosure: IAS 27 17 b ii, disclosure: IFRS 12 21 a iii
ifrs-full	CountryOfIncorporationOrResidenceOfSubsidiary	text	Country of incorporation of subsidiary	The country in which a subsidiary of the entity is incorporated. [Refer: Subsidiaries [member]]	disclosure: IAS 27 16 b ii, disclosure: IAS 27 17 b ii, disclosure: IFRS 12 12 b, disclosure: IFRS 12 19B b
ifrs-full	CreationDateAxis	axis	Creation date [axis]	The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.	disclosure: IAS 8 28 f i, disclosure: IAS 8 29 c i, disclosure: IAS 8 49 b i
ifrs-full	CreditDerivativeFairValue	X instant, debit	Credit derivative, fair value	The fair value of a credit derivative. [Refer: At fair value [member]; Derivatives [member]]	disclosure: IFRS 7 24G a
ifrs-full	CreditDerivativeNominalAmount	X instant	Credit derivative, nominal amount	The nominal amount of a credit derivative. [Refer: Derivatives [member]]	disclosure: IFRS 7 24G a
ifrs-full	CreditExposure	X instant	Credit exposure	The amount of exposure to loss resulting from credit risk. [Refer: Credit risk [member]]	example: IFRS 7 IG24 a - Expiry date 2021-01-01, example: IFRS 7 IG25 b - Expiry date 2021-01-01, example: IFRS 7 36 c - Expiry date 2021-01-01
ifrs-full	CreditImpairmentOfFinancialInstrumentsAxis	axis	Credit impairment of financial instruments [axis]	The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.	disclosure: IFRS 7 35H, disclosure: IFRS 7 35M
ifrs-full	CreditImpairmentOfFinancialInstrumentsMember	member	Credit impairment of financial instruments [member]	This member stands for all statuses of credit impairment of financial instruments. A financial instrument is credit-impaired when one or more events that have a detrimental impact on the estimated future cash flows of that financial instrument have occurred. This member also represents the standard value for the ‘Credit impairment of financial instruments’ axis if no other member is used.	disclosure: IFRS 7 35H, disclosure: IFRS 7 35M
ifrs-full	CreditrelatedFeeAndCommissionIncome	X duration, credit	Credit-related fee and commission income	The amount of income recognised from credit-related fees and commissions. [Refer: Fee and commission income]	common practice: IAS 1 112 c
ifrs-full	CreditRiskMember	member	Credit risk [member]	This member stands for the risk that one party to a financial instrument will cause a financial loss for the other party by failing to discharge an obligation. [Refer: Financial instruments, class [member]]	disclosure: IFRS 17 124 - Effective 2021-01-01, disclosure: IFRS 17 125 - Effective 2021-01-01, disclosure: IFRS 17 127 - Effective 2021-01-01, example: IFRS 7 32
ifrs-full	CreditSpreadMeasurementInputMember	member	Credit spread, measurement input [member]	This member stands for the credit spread used as a measurement input.	common practice: IFRS 13 93 d
ifrs-full	CumulativeChangeInFairValueRecognisedInProfitOrLossOnSalesOfInvestmentPropertyBetweenPoolsOfAssetsMeasuredUsingDifferentModels	X duration, credit	Cumulative change in fair value recognised in profit or loss on sales of investment property between pools of assets measured using different models	The cumulative change in fair value recognised in profit or loss on sales of investment property from a pool of assets in which the cost model is used into a pool in which the fair value model is used. [Refer: Fair value model [member]; Investment property]	disclosure: IAS 40 75 f iv
ifrs-full	CumulativeGainLossOnDisposalOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome	X duration, credit	Cumulative gain (loss) on disposal of investments in equity instruments designated at fair value through other comprehensive income	The cumulative gain (loss) on disposal of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: At fair value [member]; Other comprehensive income]	disclosure: IFRS 7 11B c
ifrs-full	CumulativeGainLossPreviouslyRecognisedInOtherComprehensiveIncomeArisingFromReclassificationOfFinancialAssetsOutOfFairValueThroughOtherComprehensiveIncomeIntoFairValueThroughProfitOrLossMeasurementCategory	X duration, credit	Cumulative gain (loss) previously recognised in other comprehensive income arising from reclassification of financial assets out of fair value through other comprehensive income into fair value through profit or loss measurement category	The cumulative gain (loss) previously recognised in other comprehensive income arising from the reclassification of financial assets out of the fair value through other comprehensive income into the fair value through profit or loss measurement category. [Refer: Financial assets measured at fair value through other comprehensive income; Financial assets at fair value through profit or loss; Other comprehensive income]	disclosure: IAS 1 82 cb
ifrs-full	CumulativePreferenceDividendsNotRecognised	X duration	Cumulative preference dividends not recognised	The amount of cumulative preference dividends not recognised.	disclosure: IAS 1 137 b
ifrs-full	CumulativeUnrecognisedShareOfLossesOfAssociates	X instant, credit	Cumulative unrecognised share of losses of associates	The cumulative amount of the unrecognised share of losses of associates if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Associates [member]; Unrecognised share of losses of associates]	disclosure: IFRS 12 22 c
ifrs-full	CumulativeUnrecognisedShareOfLossesOfJointVentures	X instant, credit	Cumulative unrecognised share of losses of joint ventures	The cumulative amount of the unrecognised share of losses of joint ventures if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Joint ventures [member]; Unrecognised share of losses of joint ventures]	disclosure: IFRS 12 22 c
ifrs-full	CumulativeUnrecognisedShareOfLossesOfJointVenturesTransitionFromProportionateConsolidationToEquityMethod	X instant, credit	Cumulative unrecognised share of losses of joint ventures, transition from proportionate consolidation to equity method	The entity's cumulative unrecognised share of losses of its joint ventures for which transition from proportionate consolidation to the equity method was performed. [Refer: Joint ventures [member]; Cumulative unrecognised share of losses of joint ventures]	disclosure: IFRS 11 C4
ifrs-full	CurrencyRiskMember	member	Currency risk [member]	This member stands for a type of market risk representing the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange rates. [Refer: Financial instruments, class [member]]	disclosure: IFRS 17 124 - Effective 2021-01-01, disclosure: IFRS 17 125 - Effective 2021-01-01, disclosure: IFRS 17 127 - Effective 2021-01-01, disclosure: IFRS 17 128 a ii - Effective 2021-01-01, disclosure: IFRS 7 Defined terms
ifrs-full	CurrencySwapContractMember	member	Currency swap contract [member]	This member stands for a currency swap contract. [Refer: Swap contract [member]]	common practice: IAS 1 112 c
ifrs-full	CurrentAccruedExpensesAndOtherCurrentLiabilities	X instant, credit	Current accrued expenses and other current liabilities	The amount of current accrued expenses and other current liabilities. [Refer: Accruals; Other current liabilities]	common practice: IAS 1 55
ifrs-full	CurrentAccruedIncome	X instant, debit	Current accrued income	The amount of current accrued income. [Refer: Accrued income]	common practice: IAS 1 112 c
ifrs-full	CurrentAdvances	X instant, credit	Current advances received	The amount of current payments received for goods or services to be provided in the future. [Refer: Advances received]	common practice: IAS 1 55
ifrs-full	CurrentAdvancesToSuppliers	X instant, debit	Current advances to suppliers	The amount of current advances made to suppliers before goods or services are received.	common practice: IAS 1 112 c
ifrs-full	CurrentAgriculturalProduce	X instant, debit	Current agricultural produce	A classification of current inventory representing the amount of harvested produce of the entity's biological assets. [Refer: Biological assets; Inventories]	common practice: IAS 2 37
ifrs-full	CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity	X duration, debit	Current and deferred tax relating to items credited (charged) directly to equity	The aggregate current and deferred tax relating to particular items that are charged or credited directly to equity, for example: (a) an adjustment to the opening balance of retained earnings resulting from either a change in accounting policy that is applied retrospectively or the correction of an error; and (b) amounts arising on initial recognition of the equity component of a compound financial instrument. [Refer: Deferred tax relating to items credited (charged) directly to equity; Retained earnings; Financial instruments, class [member]]	disclosure: IAS 12 81 a
ifrs-full	CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityAbstract		Current and deferred tax relating to items charged or credited directly to equity [abstract]
ifrs-full	CurrentAssets	X instant, debit	Current assets	The amount of assets that the entity (a) expects to realise or intends to sell or consume in its normal operating cycle; (b) holds primarily for the purpose of trading; (c) expects to realise within twelve months after the reporting period; or (d) classifies as cash or cash equivalents (as defined in IAS 7) unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period. [Refer: Assets]	disclosure: IAS 1 66, disclosure: IFRS 12 B12 b i, example: IFRS 12 B10 b
ifrs-full	CurrentAssetsAbstract		Current assets [abstract]
ifrs-full	CurrentAssetsLiabilities	X instant, debit	Current assets (liabilities)	The amount of current assets less the amount of current liabilities.	common practice: IAS 1 55
ifrs-full	CurrentAssetsOtherThanAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners	X instant, debit	Current assets other than non-current assets or disposal groups classified as held for sale or as held for distribution to owners	The amount of current assets other than non-current assets or disposal groups classified as held for sale or as held for distribution to owners. [Refer: Current assets; Disposal groups classified as held for sale [member]; Non-current assets or disposal groups classified as held for sale; Non-current assets or disposal groups classified as held for distribution to owners]	disclosure: IAS 1 66
ifrs-full	CurrentAssetsRecognisedAsOfAcquisitionDate	X instant, debit	Current assets recognised as of acquisition date	The amount recognised as of the acquisition date for current assets acquired in a business combination. [Refer: Business combinations [member]]	common practice: IFRS 3 B64 i
ifrs-full	CurrentBiologicalAssets	X instant, debit	Current biological assets	The amount of current biological assets. [Refer: Biological assets]	disclosure: IAS 1 54 f
ifrs-full	CurrentBiologicalAssetsMember	member	Current biological assets [member]	This member stands for current biological assets. [Refer: Biological assets]	common practice: IAS 41 50
ifrs-full	CurrentBondsIssuedAndCurrentPortionOfNoncurrentBondsIssued	X instant, credit	Current bonds issued and current portion of non-current bonds issued	The amount of current bonds issued and the current portion of non-current bonds issued. [Refer: Bonds issued]	common practice: IAS 1 112 c
ifrs-full	CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings	X instant, credit	Current borrowings and current portion of non-current borrowings	The amount of current borrowings and current portion of non-current borrowings. [Refer: Borrowings]	common practice: IAS 1 55
ifrs-full	CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsAbstract		Current borrowings and current portion of non-current borrowings [abstract]
ifrs-full	CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsByTypeAbstract		Current borrowings and current portion of non-current borrowings, by type [abstract]
ifrs-full	CurrentCommercialPapersIssuedAndCurrentPortionOfNoncurrentCommercialPapersIssued	X instant, credit	Current commercial papers issued and current portion of non-current commercial papers issued	The amount of current commercial paper issued and the current portion of non-current commercial paper issued. [Refer: Commercial papers issued]	common practice: IAS 1 112 c
ifrs-full	CurrentContractAssets	X instant, debit	Current contract assets	The amount of current contract assets. [Refer: Contract assets]	disclosure: IFRS 15 105
ifrs-full	CurrentContractLiabilities	X instant, credit	Current contract liabilities	The amount of current contract liabilities. [Refer: Contract liabilities]	disclosure: IFRS 15 105
ifrs-full	CurrentCrudeOil	X instant, debit	Current crude oil	A classification of current inventory representing the amount of unrefined, unprocessed oil. [Refer: Inventories]	common practice: IAS 2 37
ifrs-full	CurrentDebtInstrumentsIssued	X instant, credit	Current debt instruments issued	The amount of current debt instruments issued. [Refer: Debt instruments issued]	common practice: IAS 1 55
ifrs-full	CurrentDepositsFromCustomers	X instant, credit	Current deposits from customers	The amount of current deposits from customers. [Refer: Deposits from customers]	common practice: IAS 1 55
ifrs-full	CurrentDerivativeFinancialAssets	X instant, debit	Current derivative financial assets	The amount of current derivative financial assets. [Refer: Derivative financial assets]	common practice: IAS 1 55
ifrs-full	CurrentDerivativeFinancialLiabilities	X instant, credit	Current derivative financial liabilities	The amount of current derivative financial liabilities. [Refer: Derivative financial liabilities]	common practice: IAS 1 55
ifrs-full	CurrentDividendPayables	X instant, credit	Current dividend payables	The amount of current dividend payables. [Refer: Dividend payables]	common practice: IAS 1 55
ifrs-full	CurrentEstimateOfFutureCashOutflowsToBePaidToFulfilObligationMeasurementInputMember	member	Current estimate of future cash outflows to be paid to fulfil obligation, measurement input [member]	This member stands for the current estimate of future cash outflows to be paid to fulfil obligation, used as a measurement input.	example: IFRS 13 B36 d
ifrs-full	CurrentExciseTaxPayables	X instant, credit	Current excise tax payables	The amount of current excise tax payables. [Refer: Excise tax payables]	common practice: IAS 1 78
ifrs-full	CurrentFinanceLeaseReceivables	X instant, debit	Current finance lease receivables	The amount of current finance lease receivables. [Refer: Finance lease receivables]	common practice: IAS 1 55
ifrs-full	CurrentFinancialAssets	X instant, debit	Current financial assets	The amount of current financial assets. [Refer: Financial assets]	disclosure: IFRS 7 25
ifrs-full	CurrentFinancialAssetsAtAmortisedCost	X instant, debit	Current financial assets at amortised cost	The amount of current financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]	disclosure: IFRS 7 8 f
ifrs-full	CurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncome	X instant, debit	Current financial assets at fair value through other comprehensive income	The amount of current financial assets at fair value through other comprehensive income. [Refer: Financial assets at fair value through other comprehensive income]	disclosure: IFRS 7 8 h
ifrs-full	CurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract		Current financial assets at fair value through other comprehensive income [abstract]
ifrs-full	CurrentFinancialAssetsAtFairValueThroughProfitOrLoss	X instant, debit	Current financial assets at fair value through profit or loss	The amount of current financial assets measured at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss]	disclosure: IFRS 7 8 a
ifrs-full	CurrentFinancialAssetsAtFairValueThroughProfitOrLossAbstract		Current financial assets at fair value through profit or loss [abstract]
ifrs-full	CurrentFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading	X instant, debit	Current financial assets at fair value through profit or loss, classified as held for trading	The amount of current financial assets measured at fair value through profit or loss classified as held for trading. [Refer: Financial assets at fair value through profit or loss, classified as held for trading]	common practice: IAS 1 55, disclosure: IFRS 7 8 a - Expiry date 2021-01-01
ifrs-full	CurrentFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition	X instant, debit	Current financial assets at fair value through profit or loss, designated upon initial recognition or subsequently	The amount of current financial assets measured at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently]	disclosure: IFRS 7 8 a
ifrs-full	CurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue	X instant, debit	Current financial assets at fair value through profit or loss, mandatorily measured at fair value	The amount of current financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value]	disclosure: IFRS 7 8 a
ifrs-full	CurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstruments	X instant, debit	Current financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments	The amount of current financial assets at fair value through profit or loss measured as such in accordance with the exemption for reacquisition of own equity instruments. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments]	disclosure: IFRS 7 8 a - Effective 2021-01-01
ifrs-full	CurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilities	X instant, debit	Current financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities	The amount of current financial assets at fair value through profit or loss measured as such in accordance with the exemption for repurchase of own financial liabilities. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities]	disclosure: IFRS 7 8 a - Effective 2021-01-01
ifrs-full	CurrentFinancialAssetsAvailableforsale	X instant, debit	Current financial assets available-for-sale	The amount of current financial assets available-for-sale. [Refer: Financial assets available-for-sale; Current financial assets]	disclosure: IFRS 7 8 d - Expiry date 2021-01-01
ifrs-full	CurrentFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome	X instant, debit	Current financial assets measured at fair value through other comprehensive income	The amount of current financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income]	disclosure: IFRS 7 8 h
ifrs-full	CurrentFinancialLiabilities	X instant, credit	Current financial liabilities	The amount of current financial liabilities. [Refer: Financial liabilities]	disclosure: IFRS 7 25
ifrs-full	CurrentFinancialLiabilitiesAtAmortisedCost	X instant, credit	Current financial liabilities at amortised cost	The amount of current financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost]	disclosure: IFRS 7 8 g, disclosure: IFRS 7 8 f - Expiry date 2021-01-01
ifrs-full	CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss	X instant, credit	Current financial liabilities at fair value through profit or loss	The amount of current financial liabilities measured at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss]	disclosure: IFRS 7 8 e
ifrs-full	CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract		Current financial liabilities at fair value through profit or loss [abstract]
ifrs-full	CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading	X instant, credit	Current financial liabilities at fair value through profit or loss, classified as held for trading	The amount of current financial liabilities at fair value through profit or loss that meet the definition of held for trading. [Refer: Current financial liabilities at fair value through profit or loss]	disclosure: IFRS 7 8 e
ifrs-full	CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition	X instant, credit	Current financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently	The amount of current financial liabilities measured at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently]	disclosure: IFRS 7 8 e
ifrs-full	CurrentFoodAndBeverage	X instant, debit	Current food and beverage	A classification of current inventory representing the amount of food and beverage. [Refer: Inventories]	common practice: IAS 2 37
ifrs-full	CurrentFuel	X instant, debit	Current fuel	A classification of current inventory representing the amount of fuel. [Refer: Inventories]	common practice: IAS 2 37
ifrs-full	CurrentGovernmentGrants	X instant, credit	Current government grants	The amount of current government grants recognised in the statement of financial position as deferred income. [Refer: Government [member]; Deferred income; Government grants]	common practice: IAS 1 55
ifrs-full	CurrentHeldtomaturityInvestments	X instant, debit	Current held-to-maturity investments	The amount of current held-to-maturity investments. [Refer: Held-to-maturity investments]	disclosure: IFRS 7 8 b - Expiry date 2021-01-01
ifrs-full	CurrentInterestPayable	X instant, credit	Current interest payable	The amount of current interest payable. [Refer: Interest payable]	common practice: IAS 1 112 c
ifrs-full	CurrentInterestReceivable	X instant, debit	Current interest receivable	The amount of current interest receivable. [Refer: Interest receivable]	common practice: IAS 1 112 c
ifrs-full	CurrentInventoriesArisingFromExtractiveActivitiesAbstract		Current inventories arising from extractive activities [abstract]
ifrs-full	CurrentInventoriesHeldForSale	X instant, debit	Current inventories held for sale	A classification of current inventory representing the amount of inventories held for sale in the ordinary course of business. [Refer: Inventories]	common practice: IAS 2 37
ifrs-full	CurrentInventoriesInTransit	X instant, debit	Current inventories in transit	A classification of current inventory representing the amount of inventories in transit. [Refer: Inventories]	common practice: IAS 2 37
ifrs-full	CurrentInvestments	X instant, debit	Current investments	The amount of current investments.	common practice: IAS 1 55
ifrs-full	CurrentInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncome	X instant, debit	Current investments in equity instruments designated at fair value through other comprehensive income	The amount of current investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income]	disclosure: IFRS 7 8 h
ifrs-full	CurrentLeaseLiabilities	X instant, credit	Current lease liabilities	The amount of current lease liabilities. [Refer: Lease liabilities]	disclosure: IFRS 16 47 b
ifrs-full	CurrentLiabilities	X instant, credit	Current liabilities	The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does not have an unconditional right to defer settlement for at least twelve months after the reporting period.	disclosure: IAS 1 69, disclosure: IFRS 12 B12 b iii, example: IFRS 12 B10 b
ifrs-full	CurrentLiabilitiesAbstract		Current liabilities [abstract]
ifrs-full	CurrentLiabilitiesOtherThanLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale	X instant, credit	Current liabilities other than liabilities included in disposal groups classified as held for sale	The amount of current liabilities other than liabilities included in disposal groups classified as held for sale. [Refer: Current liabilities; Disposal groups classified as held for sale [member]; Liabilities included in disposal groups classified as held for sale]	disclosure: IAS 1 69
ifrs-full	CurrentLiabilitiesRecognisedAsOfAcquisitionDate	X instant, credit	Current liabilities recognised as of acquisition date	The amount recognised as of the acquisition date for current liabilities assumed in a business combination. [Refer: Business combinations [member]]	common practice: IFRS 3 B64 i
ifrs-full	CurrentLoansAndReceivables	X instant, debit	Current loans and receivables	The amount of current loans and receivables. [Refer: Loans and receivables]	disclosure: IFRS 7 8 c - Expiry date 2021-01-01
ifrs-full	CurrentLoansReceivedAndCurrentPortionOfNoncurrentLoansReceived	X instant, credit	Current loans received and current portion of non-current loans received	The amount of current loans received and the current portion of non-current loans received. [Refer: Loans received]	common practice: IAS 1 112 c
ifrs-full	CurrentMaterialsAndSuppliesToBeConsumedInProductionProcessOrRenderingServices	X instant, debit	Current materials and supplies to be consumed in production process or rendering services	A classification of current inventory representing the amount of materials and supplies to be consumed in a production process or while rendering services. [Refer: Inventories]	common practice: IAS 2 37
ifrs-full	CurrentMember	member	Current [member]	This member stands for a current time band.	example: IFRS 7 IG20D, example: IFRS 7 35N, common practice: IFRS 7 37 - Expiry date 2021-01-01
ifrs-full	CurrentNaturalGas	X instant, debit	Current natural gas	A classification of current inventory representing the amount of a naturally occurring hydrocarbon gas mixture. [Refer: Inventories]	common practice: IAS 2 37
ifrs-full	CurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral	X instant, debit	Current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral	The amount of current non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for which the transferee has the right by contract or custom to sell or repledge the collateral.	disclosure: IFRS 9 3.2.23 a, disclosure: IAS 39 37 a - Expiry date 2021-01-01
ifrs-full	CurrentNotesAndDebenturesIssuedAndCurrentPortionOfNoncurrentNotesAndDebenturesIssued	X instant, credit	Current notes and debentures issued and current portion of non-current notes and debentures issued	The amount of current notes and debentures issued and the current portion of non-current notes and debentures issued. [Refer: Notes and debentures issued]	common practice: IAS 1 112 c
ifrs-full	CurrentOreStockpiles	X instant, debit	Current ore stockpiles	A classification of current inventory representing the amount of ore stockpiles. [Refer: Inventories]	common practice: IAS 2 37
ifrs-full	CurrentPackagingAndStorageMaterials	X instant, debit	Current packaging and storage materials	A classification of current inventory representing the amount of packaging and storage materials. [Refer: Inventories]	common practice: IAS 2 37
ifrs-full	CurrentPayablesForPurchaseOfEnergy	X instant, credit	Current payables for purchase of energy	The amount of current payables for the purchase of energy. [Refer: Payables for purchase of energy]	common practice: IAS 1 78
ifrs-full	CurrentPayablesForPurchaseOfNoncurrentAssets	X instant, credit	Current payables for purchase of non-current assets	The amount of current payables for the purchase of non-current assets. [Refer: Payables for purchase of non-current assets]	common practice: IAS 1 78
ifrs-full	CurrentPayablesOnSocialSecurityAndTaxesOtherThanIncomeTax	X instant, credit	Current payables on social security and taxes other than income tax	The amount of current payables on social security and taxes other than incomes tax. [Refer: Payables on social security and taxes other than income tax]	common practice: IAS 1 78
ifrs-full	CurrentPetroleumAndPetrochemicalProducts	X instant, debit	Current petroleum and petrochemical products	A classification of current inventory representing the amount of products derived from crude oil and natural gas. [Refer: Current crude oil; Current natural gas]	common practice: IAS 2 37
ifrs-full	CurrentPortionOfLongtermBorrowings	X instant, credit	Current portion of non-current borrowings	The current portion of non-current borrowings. [Refer: Borrowings]	common practice: IAS 1 55
ifrs-full	CurrentPrepaidExpenses	X instant, debit	Current prepaid expenses	The amount recognised as a current asset for expenditures made prior to the period when the economic benefit will be realised.	common practice: IAS 1 112 c
ifrs-full	CurrentPrepayments	X instant, debit	Current prepayments	The amount of current prepayments. [Refer: Prepayments]	example: IAS 1 78 b
ifrs-full	CurrentPrepaymentsAbstract		Current prepayments [abstract]
ifrs-full	CurrentPrepaymentsAndCurrentAccruedIncome	X instant, debit	Current prepayments and current accrued income	The amount of current prepayments and current accrued income. [Refer: Prepayments; Accrued income]	common practice: IAS 1 112 c
ifrs-full	CurrentPrepaymentsAndCurrentAccruedIncomeAbstract		Current prepayments and current accrued income [abstract]
ifrs-full	CurrentPrepaymentsAndOtherCurrentAssets	X instant, debit	Current prepayments and other current assets	The amount of current prepayments and other current assets. [Refer: Other current assets; Current prepayments]	common practice: IAS 1 55
ifrs-full	CurrentProgrammingAssets	X instant, debit	Current programming assets	The amount of current programming assets. [Refer: Programming assets]	common practice: IAS 1 55
ifrs-full	CurrentProvisions	X instant, credit	Current provisions	The amount of current provisions. [Refer: Provisions]	disclosure: IAS 1 54 l
ifrs-full	CurrentProvisionsAbstract		Current provisions [abstract]
ifrs-full	CurrentProvisionsForEmployeeBenefits	X instant, credit	Current provisions for employee benefits	The amount of current provisions for employee benefits. [Refer: Provisions for employee benefits]	disclosure: IAS 1 78 d
ifrs-full	CurrentRawMaterialsAndCurrentProductionSupplies	X instant, debit	Current raw materials and current production supplies	A classification of current inventory representing the amount of current raw materials and current production supplies. [Refer: Current production supplies; Current raw materials]	common practice: IAS 2 37
ifrs-full	CurrentRawMaterialsAndCurrentProductionSuppliesAbstract		Current raw materials and current production supplies [abstract]
ifrs-full	CurrentReceivablesDueFromAssociates	X instant, debit	Current receivables due from associates	The amount of current receivables due from associates. [Refer: Associates [member]]	common practice: IAS 1 78 b
ifrs-full	CurrentReceivablesDueFromJointVentures	X instant, debit	Current receivables due from joint ventures	The amount of current receivables due from joint ventures. [Refer: Joint ventures [member]]	common practice: IAS 1 78 b
ifrs-full	CurrentReceivablesFromContractsWithCustomers	X instant, debit	Current receivables from contracts with customers	The amount of current receivables from contracts with customers. [Refer: Receivables from contracts with customers]	disclosure: IFRS 15 105
ifrs-full	CurrentReceivablesFromRentalOfProperties	X instant, debit	Current receivables from rental of properties	The amount of current receivables from rental of properties. [Refer: Receivables from rental of properties]	common practice: IAS 1 78 b
ifrs-full	CurrentReceivablesFromSaleOfProperties	X instant, debit	Current receivables from sale of properties	The amount of current receivables from sale of properties. [Refer: Receivables from sale of properties]	common practice: IAS 1 78 b
ifrs-full	CurrentReceivablesFromTaxesOtherThanIncomeTax	X instant, debit	Current receivables from taxes other than income tax	The amount of current receivables from taxes other than income tax. [Refer: Receivables from taxes other than income tax]	common practice: IAS 1 78 b
ifrs-full	CurrentRecognisedAssetsDefinedBenefitPlan	X instant, debit	Current net defined benefit asset	The amount of current net defined benefit asset. [Refer: Net defined benefit asset]	common practice: IAS 1 55
ifrs-full	CurrentRecognisedLiabilitiesDefinedBenefitPlan	X instant, credit	Current net defined benefit liability	The amount of current net defined benefit liability. [Refer: Net defined benefit liability]	common practice: IAS 1 55
ifrs-full	CurrentRefundsProvision	X instant, credit	Current refunds provision	The amount of current provision for refunds. [Refer: Refunds provision]	example: IAS 37 Example 4 Refunds policy, example: IAS 37 87
ifrs-full	CurrentRestrictedCashAndCashEquivalents	X instant, debit	Current restricted cash and cash equivalents	The amount of current restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]	common practice: IAS 1 55
ifrs-full	CurrentRetentionPayables	X instant, credit	Current retention payables	The amount of current retention payables. [Refer: Retention payables]	common practice: IAS 1 78
ifrs-full	CurrentSecuredBankLoansReceivedAndCurrentPortionOfNoncurrentSecuredBankLoansReceived	X instant, credit	Current secured bank loans received and current portion of non-current secured bank loans received	The amount of current secured bank loans received and the current portion of non-current secured bank loans received. [Refer: Secured bank loans received]	common practice: IAS 1 112 c
ifrs-full	CurrentServiceCostNetDefinedBenefitLiabilityAsset	X duration, credit	Current service cost, net defined benefit liability (asset)	The increase (decrease) in the net defined benefit liability (asset) resulting from employee service in the current period. [Refer: Net defined benefit liability (asset)]	disclosure: IAS 19 141 a
ifrs-full	CurrentTaxAssets	X instant, debit	Current tax assets	The excess of amount paid for current tax in respect of current and prior periods over the amount due for those periods. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.	disclosure: IAS 1 54 n
ifrs-full	CurrentTaxAssetsCurrent	X instant, debit	Current tax assets, current	The current amount of current tax assets. [Refer: Current tax assets]	disclosure: IAS 1 54 n
ifrs-full	CurrentTaxAssetsNoncurrent	X instant, debit	Current tax assets, non-current	The non-current amount of current tax assets. [Refer: Current tax assets]	disclosure: IAS 1 54 n
ifrs-full	CurrentTaxExpenseIncome	X duration, debit	Current tax expense (income)	The amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.	example: IAS 12 80 a
ifrs-full	CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriods	X duration, debit	Current tax expense (income) and adjustments for current tax of prior periods	The amount of current tax expense (income) and adjustments for the current tax of prior periods. [Refer: Current tax expense (income); Adjustments for current tax of prior periods]	common practice: IAS 12 80
ifrs-full	CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriodsAbstract		Current tax expense (income) and adjustments for current tax of prior periods [abstract]
ifrs-full	CurrentTaxLiabilities	X instant, credit	Current tax liabilities	The amount of current tax for current and prior periods to the extent unpaid. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.	disclosure: IAS 1 54 n
ifrs-full	CurrentTaxLiabilitiesCurrent	X instant, credit	Current tax liabilities, current	The current amount of current tax liabilities. [Refer: Current tax liabilities]	disclosure: IAS 1 54 n
ifrs-full	CurrentTaxLiabilitiesNoncurrent	X instant, credit	Current tax liabilities, non-current	The non-current amount of current tax liabilities. [Refer: Current tax liabilities]	disclosure: IAS 1 54 n
ifrs-full	CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity	X duration, debit	Current tax relating to items credited (charged) directly to equity	The amount of current tax relating to particular items that are charged or credited directly to equity, for example: (a) an adjustment to the opening balance of retained earnings resulting from either a change in accounting policy that is applied retrospectively or the correction of an error; and (b) amounts arising on initial recognition of the equity component of a compound financial instrument. [Refer: Retained earnings; Financial instruments, class [member]]	disclosure: IAS 12 81 a
ifrs-full	CurrentTradeReceivables	X instant, debit	Current trade receivables	The amount of current trade receivables. [Refer: Trade receivables]	example: IAS 1 78 b, example: IAS 1 68
ifrs-full	CurrentUnsecuredBankLoansReceivedAndCurrentPortionOfNoncurrentUnsecuredBankLoansReceived	X instant, credit	Current unsecured bank loans received and current portion of non-current unsecured bank loans received	The amount of current unsecured bank loans received and the current portion of non-current unsecured bank loans received. [Refer: Unsecured bank loans received]	common practice: IAS 1 112 c
ifrs-full	CurrentValueAddedTaxPayables	X instant, credit	Current value added tax payables	The amount of current value added tax payables. [Refer: Value added tax payables]	common practice: IAS 1 78
ifrs-full	CurrentValueAddedTaxReceivables	X instant, debit	Current value added tax receivables	The amount of current value added tax receivables. [Refer: Value added tax receivables]	common practice: IAS 1 78 b
ifrs-full	CustomerrelatedIntangibleAssetsMember	member	Customer-related intangible assets [member]	This member stands for a class of intangible assets representing assets related to customers. Such assets may include customer lists, order or production backlog, customer contracts and related customer relationships as well as non-contractual customer relationships.	common practice: IAS 38 119
ifrs-full	CustomerrelatedIntangibleAssetsRecognisedAsOfAcquisitionDate	X instant, debit	Customer-related intangible assets recognised as of acquisition date	The amount recognised as of the acquisition date for customer-related intangible assets acquired in a business combination. [Refer: Customer-related intangible assets [member]; Business combinations [member]]	common practice: IFRS 3 B64 i
ifrs-full	DateAsAtWhichEntityPlansToApplyNewIFRSInitially	yyyy-mm-dd	Date as at which entity plans to apply new IFRS initially	The date on which the entity plans to apply a new IFRS that has been issued but is not yet effective.	example: IAS 8 31 d
ifrs-full	DateByWhichApplicationOfNewIFRSIsRequired	yyyy-mm-dd	Date by which application of new IFRS is required	The date by which the entity is required to apply a new IFRS that has been issued but is not yet effective.	example: IAS 8 31 c
ifrs-full	DatedSubordinatedLiabilities	X instant, credit	Dated subordinated liabilities	The amount of subordinated liabilities that have a specified repayment date. [Refer: Subordinated liabilities]	common practice: IAS 1 112 c
ifrs-full	DateOfAcquisition2013	yyyy-mm-dd	Date of acquisition	The date on which the acquirer obtains control of the acquiree in a business combination.	disclosure: IFRS 3 B64 b
ifrs-full	DateOfAuthorisationForIssueOfFinancialStatements2013	yyyy-mm-dd	Date of authorisation for issue of financial statements	The date on which financial statements are authorised for issue.	disclosure: IAS 10 17
ifrs-full	DateOfEndOfReportingPeriod2013	yyyy-mm-dd	Date of end of reporting period	The date of the end of the reporting period.	disclosure: IAS 1 51 c
ifrs-full	DateOfEndOfReportingPeriodOfFinancialStatementsOfAssociate	yyyy-mm-dd	Date of end of reporting period of financial statements of associate	The date of the end of the reporting period of the financial statements of an associate.	disclosure: IFRS 12 22 b i
ifrs-full	DateOfEndOfReportingPeriodOfFinancialStatementsOfJointVenture2013	yyyy-mm-dd	Date of end of reporting period of financial statements of joint venture	The date of the end of the reporting period of the financial statements of a joint venture.	disclosure: IFRS 12 22 b i
ifrs-full	DateOfEndOfReportingPeriodOfFinancialStatementsOfSubsidiary	yyyy-mm-dd	Date of end of reporting period of financial statements of subsidiary	The date of the end of the reporting period of the financial statements of a subsidiary.	disclosure: IFRS 12 11 a
ifrs-full	DateOfGrantOfSharebasedPaymentArrangement	text	Date of grant of share-based payment arrangement	The date on which share-based payment arrangements are granted. [Refer: Share-based payment arrangements [member]]	example: IFRS 2 IG23, example: IFRS 2 45 a
ifrs-full	DateOfReclassificationOfFinancialAssetsDueToChangeInBusinessModel	yyyy-mm-dd	Date of reclassification of financial assets due to change in business model	The date of the reclassification of financial assets due to a change in the entity's business model for managing financial assets. [Refer: Financial assets]	disclosure: IFRS 7 12B a
ifrs-full	DateOnWhichChangeInActivitiesOccurredThatPermittedInsurerToReassessWhetherItsActivitiesArePredominantlyConnectedWithInsurance	yyyy-mm-dd	Date on which change in activities occurred that permitted insurer to reassess whether its activities are predominantly connected with insurance	The date on which the change in activities occurred that permitted an insurer to reassess whether its activities are predominantly connected with insurance.	disclosure: IFRS 4 39C c ii - Expiry date 2021-01-01
ifrs-full	DateOnWhichChangeInActivitiesOccurredThatResultedInInsurerNoLongerQualifyingToApplyTemporaryExemptionFromIFRS9	yyyy-mm-dd	Date on which change in activities occurred that resulted in insurer no longer qualifying to apply temporary exemption from IFRS 9	The date on which the change in activities occurred that resulted in an insurer no longer qualifying to apply the temporary exemption from IFRS 9.	disclosure: IFRS 4 39D b - Expiry date 2021-01-01
ifrs-full	DebtInstrumentsAmountContributedToFairValueOfPlanAssets	X instant, debit	Debt instruments, amount contributed to fair value of plan assets	The amount instruments representing debt (rather than equity) contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]	example: IAS 19 142 c
ifrs-full	DebtInstrumentsHeld	X instant, debit	Debt instruments held	The amount of instruments representing indebtedness held by the entity.	common practice: IAS 1 55
ifrs-full	DebtInstrumentsHeldAbstract		Debt instruments held [abstract]
ifrs-full	DebtInstrumentsIssuedThatAreIncludedInInsurersRegulatoryCapital	X instant, credit	Debt instruments issued that are included in insurer's regulatory capital	The amount of debt instruments issued that are included in the insurer's regulatory capital.	example: IFRS 4 20E c - Expiry date 2021-01-01
ifrs-full	DebtSecurities	X instant, credit	Debt instruments issued	The amount of instruments issued by the entity that represent indebtedness.	common practice: IAS 1 55
ifrs-full	DebtSecuritiesMember	member	Debt securities [member]	This member stands for instruments held by the entity that represent indebtedness.	example: IFRS 13 IE60, example: IFRS 13 94
ifrs-full	DecreaseDueToHarvestBiologicalAssets	X duration, credit	Decrease due to harvest, biological assets	The decrease in biological assets due to the detachment of produce from the assets or the cessation of the assets' life processes. [Refer: Biological assets]	disclosure: IAS 41 50 d
ifrs-full	DecreaseIncreaseThroughTaxOnSharebasedPaymentTransactions	X duration, debit	Decrease (increase) through tax on share-based payment transactions, equity	The decrease (increase) in equity resulting from tax on transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Share-based payment arrangements [member]]	common practice: IAS 1 106 d
ifrs-full	DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsAssets	X duration, credit	Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, assets	The amount of decrease in the fair value measurement of assets due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions.	disclosure: IFRS 13 93 h ii
ifrs-full	DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsEntitysOwnEquityInstruments	X duration, debit	Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, entity's own equity instruments	The amount of decrease in the fair value measurement of the entity's own equity instruments due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions.	disclosure: IFRS 13 93 h ii
ifrs-full	DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsLiabilities	X duration, debit	Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, liabilities	The amount of decrease in the fair value measurement of liabilities due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions.	disclosure: IFRS 13 93 h ii
ifrs-full	DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxAssets	X duration	Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, assets	The amount of decrease in the fair value measurement of assets, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]	common practice: IFRS 13 93 h ii
ifrs-full	DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstruments	X duration	Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, entity's own equity instruments	The amount of decrease in the fair value measurement of the entity's own equity instruments, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]	common practice: IFRS 13 93 h ii
ifrs-full	DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxLiabilities	X duration	Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, liabilities	The amount of decrease in the fair value measurement of liabilities, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]	common practice: IFRS 13 93 h ii
ifrs-full	DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxAssets	X duration	Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, assets	The amount of decrease in the fair value measurement of assets, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]	common practice: IFRS 13 93 h ii
ifrs-full	DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstruments	X duration	Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, entity's own equity instruments	The amount of decrease in the fair value measurement of the entity's own equity instruments, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]	common practice: IFRS 13 93 h ii
ifrs-full	DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilities	X duration	Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, liabilities	The amount of decrease in the fair value measurement of liabilities, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]	common practice: IFRS 13 93 h ii
ifrs-full	DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxAssets	X duration	Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, assets	The amount of decrease in the fair value measurement of assets, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]	common practice: IFRS 13 93 h ii
ifrs-full	DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstruments	X duration	Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, entity's own equity instruments	The amount of decrease in the fair value measurement of the entity's own equity instruments, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]	common practice: IFRS 13 93 h ii
ifrs-full	DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxLiabilities	X duration	Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, liabilities	The amount of decrease in the fair value measurement of liabilities, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]	common practice: IFRS 13 93 h ii
ifrs-full	DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxAssets	X duration	Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, assets	The amount of decrease in the fair value measurement of assets, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]	common practice: IFRS 13 93 h ii
ifrs-full	DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstruments	X duration	Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, entity's own equity instruments	The amount of decrease in the fair value measurement of the entity's own equity instruments, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]	common practice: IFRS 13 93 h ii
ifrs-full	DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxLiabilities	X duration	Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, liabilities	The amount of decrease in the fair value measurement of liabilities, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]	common practice: IFRS 13 93 h ii
ifrs-full	DecreaseThroughBalancesRecoveredInCurrentPeriodRegulatoryDeferralAccountDebitBalances	X duration, credit	Decrease through balances recovered in current period, regulatory deferral account debit balances	The decrease in regulatory deferral account debit balances resulting from balances recovered in the current period. [Refer: Regulatory deferral account debit balances]	example: IFRS 14 33 a ii
ifrs-full	DecreaseThroughBalancesReversedInCurrentPeriodRegulatoryDeferralAccountCreditBalances	X duration, debit	Decrease through balances reversed in current period, regulatory deferral account credit balances	The decrease in regulatory deferral account credit balances resulting from balances reversed in the current period. [Refer: Regulatory deferral account credit balances]	example: IFRS 14 33 a ii
ifrs-full	DecreaseThroughBenefitsPaidReimbursementRightsAtFairValue	X duration, credit	Decrease through benefits paid, reimbursement rights, at fair value	The decrease in the fair value of reimbursement rights resulting from benefits paid. [Refer: At fair value [member]; Reimbursement rights, at fair value]	disclosure: IAS 19 141 g
ifrs-full	DecreaseThroughClassifiedAsHeldForSaleBiologicalAssets	X duration, credit	Decrease through classified as held for sale, biological assets	The decrease in biological assets through classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Biological assets]	disclosure: IAS 41 50 c
ifrs-full	DecreaseThroughClassifiedAsHeldForSaleGoodwill	X duration, credit	Decrease through classified as held for sale, goodwill	The decrease in goodwill due to classification as held for sale. [Refer: Goodwill; Disposal groups classified as held for sale [member]]	disclosure: IFRS 3 B67 d iv
ifrs-full	DecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsAndGoodwill	X duration, credit	Decrease through classified as held for sale, intangible assets and goodwill	The decrease in intangible assets and goodwill resulting from classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Intangible assets and goodwill]	common practice: IAS 38 118 e ii
ifrs-full	DecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsOtherThanGoodwill	X duration, credit	Decrease through classified as held for sale, intangible assets other than goodwill	The decrease in intangible assets other than goodwill resulting from classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Intangible assets other than goodwill]	disclosure: IAS 38 118 e ii
ifrs-full	DecreaseThroughClassifiedAsHeldForSaleInvestmentProperty	X duration, credit	Decrease through classified as held for sale, investment property	The decrease in investment property through classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Property, plant and equipment; Investment property; Disposal groups classified as held for sale [member]]	disclosure: IAS 40 76 c, disclosure: IAS 40 79 d iii
ifrs-full	DecreaseThroughClassifiedAsHeldForSalePropertyPlantAndEquipment	X duration, credit	Decrease through classified as held for sale, property, plant and equipment	The decrease in property, plant and equipment through classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Property, plant and equipment; Disposal groups classified as held for sale [member]]	disclosure: IAS 16 73 e ii
ifrs-full	DecreaseThroughDerecognitionExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts	X duration, debit	Decrease through derecognition, exposure to credit risk on loan commitments and financial guarantee contracts	The decrease in exposure to credit risk on loan commitments and financial guarantee contracts resulting from derecognition. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]	example: IFRS 7 IG20B, example: IFRS 7 35I c, example: IFRS 7 35H
ifrs-full	DecreaseThroughDerecognitionFinancialAssets	X duration, credit	Decrease through derecognition, financial assets	The decrease in financial assets resulting from derecognition. [Refer: Financial assets]	example: IFRS 7 IG20B, example: IFRS 7 35I c, example: IFRS 7 35H
ifrs-full	DecreaseThroughDisposalsRegulatoryDeferralAccountCreditBalances	X duration, debit	Decrease through disposals, regulatory deferral account credit balances	The decrease in regulatory deferral account credit balances resulting from disposals. [Refer: Regulatory deferral account credit balances]	example: IFRS 14 33 a iii
ifrs-full	DecreaseThroughDisposalsRegulatoryDeferralAccountDebitBalances	X duration, credit	Decrease through disposals, regulatory deferral account debit balances	The decrease in regulatory deferral account debit balances resulting from disposals. [Refer: Regulatory deferral account debit balances]	example: IFRS 14 33 a iii
ifrs-full	DecreaseThroughImpairmentContractAssets	X duration, credit	Decrease through impairment, contract assets	The decrease in contract assets resulting from impairment. [Refer: Contract assets; Impairment loss]	example: IFRS 15 118 c
ifrs-full	DecreaseThroughImpairmentsRegulatoryDeferralAccountDebitBalances	X duration, credit	Decrease through impairments, regulatory deferral account debit balances	The decrease in regulatory deferral account debit balances resulting from impairments. [Refer: Impairment loss; Regulatory deferral account debit balances]	example: IFRS 14 33 a iii
ifrs-full	DecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsAndGoodwill	X duration, credit	Decrease through loss of control of subsidiary, intangible assets and goodwill	The decrease in intangible assets and goodwill resulting from the loss of control of a subsidiary. [Refer: Intangible assets and goodwill]	common practice: IAS 38 118 e
ifrs-full	DecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsOtherThanGoodwill	X duration, credit	Decrease through loss of control of subsidiary, intangible assets other than goodwill	The decrease in intangible assets other than goodwill resulting from the loss of control of a subsidiary. [Refer: Intangible assets other than goodwill]	common practice: IAS 38 118 e
ifrs-full	DecreaseThroughLossOfControlOfSubsidiaryOtherProvisions	X duration, debit	Decrease through loss of control of subsidiary, other provisions	The decrease in other provisions resulting from the loss of control of a subsidiary. [Refer: Other provisions]	common practice: IAS 37 84
ifrs-full	DecreaseThroughLossOfControlOfSubsidiaryPropertyPlantAndEquipment	X duration, credit	Decrease through loss of control of subsidiary, property, plant and equipment	The decrease in property, plant and equipment resulting from the loss of control of a subsidiary. [Refer: Property, plant and equipment]	common practice: IAS 16 73 e
ifrs-full	DecreaseThroughPerformanceObligationBeingSatisfiedContractLiabilities	X duration, debit	Decrease through performance obligation being satisfied, contract liabilities	The decrease in contract liabilities resulting from the performance obligation being satisfied. [Refer: Contract liabilities; Performance obligations [member]]	example: IFRS 15 118 e
ifrs-full	DecreaseThroughRightToConsiderationBecomingUnconditionalContractAssets	X duration, credit	Decrease through right to consideration becoming unconditional, contract assets	The decrease in contract assets resulting from the right to consideration becoming unconditional. [Refer: Contract assets]	example: IFRS 15 118 d
ifrs-full	DecreaseThroughTransferToLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSaleOtherProvisions	X duration, debit	Decrease through transfer to liabilities included in disposal groups classified as held for sale, other provisions	The decrease in other provisions resulting from the transfer of those provisions to liabilities included in disposal groups classified as held for sale. [Refer: Other provisions; Disposal groups classified as held for sale [member]]	common practice: IAS 37 84
ifrs-full	DecreaseThroughWriteoffFinancialAssets	X duration, credit	Decrease through write-off, financial assets	The decrease in financial assets resulting from write-off. [Refer: Financial assets]	example: IFRS 7 IG20B, example: IFRS 7 35I c, example: IFRS 7 35H
ifrs-full	DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised	X instant	Deductible temporary differences for which no deferred tax asset is recognised	The amount of deductible temporary differences for which no deferred tax asset is recognised in the statement of financial position. [Refer: Temporary differences [member]]	disclosure: IAS 12 81 e
ifrs-full	DeemedCostOfInvestmentsForWhichDeemedCostIsFairValue	X instant, debit	Aggregate deemed cost of investments for which deemed cost is fair value	The amount of aggregate deemed cost of investments in subsidiaries, joint ventures or associates for which deemed cost is fair value in the entity's first IFRS financial statements. [Refer: Associates [member]; Joint ventures [member]; Subsidiaries [member]; Investments in subsidiaries, joint ventures and associates; IFRSs [member]]	disclosure: IFRS 1 31 b
ifrs-full	DeemedCostOfInvestmentsForWhichDeemedCostIsPreviousGAAPCarryingAmount	X instant, debit	Aggregate deemed cost of investments for which deemed cost is previous GAAP carrying amount	The amount of aggregate deemed cost of investments in subsidiaries, joint ventures or associates for which deemed cost is their previous GAAP carrying amount in the entity's first IFRS financial statements. [Refer: Associates [member]; Carrying amount [member]; Joint ventures [member]; Previous GAAP [member]; Subsidiaries [member]; Investments in subsidiaries, joint ventures and associates; IFRSs [member]]	disclosure: IFRS 1 31 a
ifrs-full	DefaultFinancialStatementsDateMember	member	Default financial statements date [member]	This member stands for the standard value for the ‘Creation date’ axis if no other member is used.	disclosure: IAS 8 28 f i, disclosure: IAS 8 29 c i, disclosure: IAS 8 49 b i
ifrs-full	DeferredAcquisitionCostsArisingFromInsuranceContracts	X instant, debit	Deferred acquisition costs arising from insurance contracts	The amount of costs that an insurer incurs to sell, underwrite and initiate a new insurance contract whose recognition as an expense has been deferred. [Refer: Types of insurance contracts [member]]	disclosure: IFRS 4 37 e - Expiry date 2021-01-01, example: IFRS 4 IG39 a - Expiry date 2021-01-01, example: IFRS 4 IG23 a - Expiry date 2021-01-01, example: IFRS 4 37 b - Expiry date 2021-01-01
ifrs-full	DeferredIncome	X instant, credit	Deferred income	The amount of liability representing income that has been received but is not yet earned. [Refer: Revenue]	common practice: IAS 1 78
ifrs-full	DeferredIncomeClassifiedAsCurrent	X instant, credit	Deferred income classified as current	The amount of deferred income classified as current. [Refer: Deferred income]	common practice: IAS 1 78
ifrs-full	DeferredIncomeClassifiedAsNoncurrent	X instant, credit	Deferred income classified as non-current	The amount of deferred income classified as non-current. [Refer: Deferred income]	common practice: IAS 1 78
ifrs-full	DeferredIncomeRecognisedAsOfAcquisitionDate	X instant, credit	Deferred income recognised as of acquisition date	The amount recognised as of the acquisition date for deferred income assumed in a business combination. [Refer: Deferred income; Business combinations [member]]	common practice: IFRS 3 B64 i
ifrs-full	DeferredTaxAssetAssociatedWithRegulatoryDeferralAccountBalances	X instant, debit	Deferred tax asset associated with regulatory deferral account balances	The amount of deferred tax asset associated with regulatory deferral account balances. [Refer: Deferred tax assets; Regulatory deferral account balances [member]]	disclosure: IFRS 14 24, disclosure: IFRS 14 B11 b
ifrs-full	DeferredTaxAssets	X instant, debit	Deferred tax assets	The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]]	disclosure: IAS 1 54 o, disclosure: IAS 1 56, disclosure: IAS 12 81 g i
ifrs-full	DeferredTaxAssetsAndLiabilitiesAbstract		Deferred tax assets and liabilities [abstract]
ifrs-full	DeferredTaxAssetsRecognisedAsOfAcquisitionDate	X instant, debit	Deferred tax assets recognised as of acquisition date	The amount recognised as of the acquisition date for deferred tax assets acquired in a business combination. [Refer: Deferred tax assets; Business combinations [member]]	common practice: IFRS 3 B64 i
ifrs-full	DeferredTaxAssetWhenUtilisationIsDependentOnFutureTaxableProfitsInExcessOfProfitsFromReversalOfTaxableTemporaryDifferencesAndEntityHasSufferedLossInJurisdictionToWhichDeferredTaxAssetRelates	X instant, debit	Deferred tax asset when utilisation is dependent on future taxable profits in excess of profits from reversal of taxable temporary differences and entity has suffered loss in jurisdiction to which deferred tax asset relates	The amount of deferred tax asset when: (a) the utilisation of the deferred tax asset is dependent on future taxable profits in excess of the profits arising from the reversal of existing taxable temporary differences; and (b) the entity has suffered a loss in either the current or preceding period in the tax jurisdiction to which the deferred tax asset relates. [Refer: Temporary differences [member]]	disclosure: IAS 12 82
ifrs-full	DeferredTaxExpenseArisingFromWritedownOrReversalOfWritedownOfDeferredTaxAsset	X duration, debit	Deferred tax expense arising from write-down or reversal of write-down of deferred tax asset	The amount of deferred tax expense arising from the write-down, or reversal of a previous write-down, of a deferred tax asset. [Refer: Deferred tax assets]	example: IAS 12 80 g
ifrs-full	DeferredTaxExpenseIncome	X duration, debit	Deferred tax expense (income)	The amount of tax expense (income) relating to changes in deferred tax liabilities and deferred tax assets. [Refer: Deferred tax assets; Deferred tax liabilities]	disclosure: IAS 12 81 g ii
ifrs-full	DeferredTaxExpenseIncomeAbstract		Deferred tax expense (income) [abstract]
ifrs-full	DeferredTaxExpenseIncomeRecognisedInProfitOrLoss	X duration	Deferred tax expense (income) recognised in profit or loss	The amount of tax expense or income relating to changes in deferred tax liabilities and deferred tax assets, recognised in profit or loss. [Refer: Deferred tax assets; Deferred tax expense (income); Deferred tax liabilities]	disclosure: IAS 12 81 g ii
ifrs-full	DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences	X duration, debit	Deferred tax expense (income) relating to origination and reversal of temporary differences	The amount of deferred tax expense or income relating to the creation or reversal of temporary differences. [Refer: Temporary differences [member]; Deferred tax expense (income)]	example: IAS 12 80 c
ifrs-full	DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes	X duration, debit	Deferred tax expense (income) relating to tax rate changes or imposition of new taxes	The amount of deferred tax expense or income relating to tax rate changes or the imposition of new taxes. [Refer: Deferred tax expense (income)]	example: IAS 12 80 d
ifrs-full	DeferredTaxLiabilities	X instant, credit	Deferred tax liabilities	The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]]	disclosure: IAS 1 54 o
ifrs-full	DeferredTaxLiabilitiesOnLiabilitiesArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts	X instant, credit	Deferred tax liabilities on liabilities arising from contracts within scope of IFRS 4 and non-derivative investment contracts	The amount of deferred tax liabilities on liabilities arising from the contracts within the scope of IFRS 4 and non-derivative investment contracts. [Refer: Deferred tax liabilities]	example: IFRS 4 20E c - Expiry date 2021-01-01
ifrs-full	DeferredTaxLiabilitiesRecognisedAsOfAcquisitionDate	X instant, credit	Deferred tax liabilities recognised as of acquisition date	The amount recognised as of the acquisition date for deferred tax liabilities assumed in a business combination. [Refer: Deferred tax liabilities; Business combinations [member]]	common practice: IFRS 3 B64 i
ifrs-full	DeferredTaxLiabilityAsset	X instant, credit	Deferred tax liability (asset)	The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets]	disclosure: IAS 12 81 g i
ifrs-full	DeferredTaxLiabilityAssociatedWithRegulatoryDeferralAccountBalances	X instant, credit	Deferred tax liability associated with regulatory deferral account balances	The amount of deferred tax liability associated with regulatory deferral account balances. [Refer: Deferred tax liabilities; Regulatory deferral account balances [member]]	disclosure: IFRS 14 24, disclosure: IFRS 14 B11 b
ifrs-full	DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity	X duration	Deferred tax relating to items credited (charged) directly to equity	The amount of deferred tax related to items credited (charged) directly to equity. [Refer: Deferred tax expense (income)]	disclosure: IAS 12 81 a
ifrs-full	DefinedBenefitObligationAtPresentValue	X instant, credit	Defined benefit obligation, at present value	The present value, without deducting any plan assets, of expected future payments required to settle the obligation resulting from employee service in the current and prior periods. [Refer: Plan assets, at fair value]	common practice: IAS 19 57 a
ifrs-full	DefinedBenefitPlansAxis	axis	Defined benefit plans [axis]	The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.	disclosure: IAS 19 138
ifrs-full	DefinedBenefitPlansMember	member	Defined benefit plans [member]	This member stands for post-employment benefit plans other than defined contribution plans. Defined contribution plans are post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have no legal or constructive obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods. It also represents the standard value for the ‘Defined benefit plans’ axis if no other member is used.	disclosure: IAS 19 138
ifrs-full	DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember	member	Defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common control [member]	This member stands for defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common control. [Refer: Defined benefit plans [member]]	disclosure: IAS 19 138
ifrs-full	DefinedBenefitPlansThatShareRisksBetweenEntitiesUnderCommonControlMember	member	Defined benefit plans that share risks between entities under common control [member]	This member stands for defined benefit plans that share risks between entities under common control such as a parent and its subsidiaries. [Refer: Defined benefit plans [member]; Subsidiaries [member]; Parent [member]]	disclosure: IAS 19 149
ifrs-full	DepartureFromRequirementOfIFRSAxis	axis	Departure from requirement of IFRS [axis]	The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.	disclosure: IAS 1 20 d
ifrs-full	DepositsFromBanks	X instant, credit	Deposits from banks	The amount of deposit liabilities from banks held by the entity.	common practice: IAS 1 55
ifrs-full	DepositsFromCustomers	X instant, credit	Deposits from customers	The amount of deposit liabilities from customers held by the entity.	common practice: IAS 1 55
ifrs-full	DepositsFromCustomersAbstract		Deposits from customers [abstract]
ifrs-full	DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss	X duration, debit	Depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss	The amount of depreciation expense, amortisation expense and impairment loss (reversal of impairment loss) recognised in profit or loss. [Refer: Depreciation and amortisation expense; Impairment loss (reversal of impairment loss) recognised in profit or loss]	common practice: IAS 1 112 c
ifrs-full	DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossAbstract		Depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss [abstract]
ifrs-full	DepreciationAndAmortisationExpense	X duration, debit	Depreciation and amortisation expense	The amount of depreciation and amortisation expense. Depreciation and amortisation are the systematic allocations of depreciable amounts of assets over their useful lives.	example: IAS 1 102, disclosure: IAS 1 99, disclosure: IAS 1 104, disclosure: IFRS 12 B13 d, disclosure: IFRS 8 23 e, disclosure: IFRS 8 28 e
ifrs-full	DepreciationAndAmortisationExpenseAbstract		Depreciation and amortisation expense [abstract]
ifrs-full	DepreciationBiologicalAssets	X duration	Depreciation, biological assets	The amount of depreciation recognised on biological assets. [Refer: Depreciation and amortisation expense; Biological assets]	disclosure: IAS 41 55 c
ifrs-full	DepreciationExpense	X duration, debit	Depreciation expense	The amount of depreciation expense. Depreciation is the systematic allocation of depreciable amounts of tangible assets over their useful lives.	common practice: IAS 1 112 c
ifrs-full	DepreciationInvestmentProperty	X duration	Depreciation, investment property	The amount of depreciation recognised on investment property. [Refer: Depreciation and amortisation expense; Investment property]	disclosure: IAS 40 79 d iv, disclosure: IAS 40 76
ifrs-full	DepreciationMethodBiologicalAssetsAtCost	text	Depreciation method, biological assets, at cost	The depreciation method used for biological assets measured at their cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets]	disclosure: IAS 41 54 d
ifrs-full	DepreciationMethodInvestmentPropertyCostModel	text	Depreciation method, investment property, cost model	The depreciation method used for investment property measured using the cost model. [Refer: Investment property]	disclosure: IAS 40 79 a
ifrs-full	DepreciationMethodPropertyPlantAndEquipment	text	Depreciation method, property, plant and equipment	The depreciation method used for property, plant and equipment. [Refer: Property, plant and equipment]	disclosure: IAS 16 73 b
ifrs-full	DepreciationPropertyPlantAndEquipment	X duration	Depreciation, property, plant and equipment	The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment]	disclosure: IAS 16 73 e vii, disclosure: IAS 16 75 a
ifrs-full	DepreciationRateBiologicalAssetsAtCost	X.XX duration	Depreciation rate, biological assets, at cost	The depreciation rate used for biological assets. [Refer: Biological assets]	disclosure: IAS 41 54 e
ifrs-full	DepreciationRateInvestmentPropertyCostModel	X.XX duration	Depreciation rate, investment property, cost model	The depreciation rate used for investment property. [Refer: Investment property]	disclosure: IAS 40 79 b
ifrs-full	DepreciationRatePropertyPlantAndEquipment	X.XX duration	Depreciation rate, property, plant and equipment	The depreciation rate used for property, plant and equipment. [Refer: Property, plant and equipment]	disclosure: IAS 16 73 c
ifrs-full	DepreciationRightofuseAssets	X duration	Depreciation, right-of-use assets	The amount of depreciation of right-of-use assets. [Refer: Depreciation and amortisation expense; Right-of-use assets]	disclosure: IFRS 16 53 a
ifrs-full	DerivativeFinancialAssets	X instant, debit	Derivative financial assets	The amount of financial assets classified as derivative instruments. [Refer: Financial assets; Derivatives [member]]	common practice: IAS 1 55
ifrs-full	DerivativeFinancialAssetsHeldForHedging	X instant, debit	Derivative financial assets held for hedging	The amount of derivative financial assets held for hedging. [Refer: Derivative financial assets]	common practice: IAS 1 55
ifrs-full	DerivativeFinancialAssetsHeldForTrading	X instant, debit	Derivative financial assets held for trading	The amount of derivative financial assets held for trading. [Refer: Derivative financial assets; Financial assets at fair value through profit or loss, classified as held for trading]	common practice: IAS 1 55
ifrs-full	DerivativeFinancialLiabilities	X instant, credit	Derivative financial liabilities	The amount of financial liabilities classified as derivative instruments. [Refer: Financial assets; Derivatives [member]]	common practice: IAS 1 55
ifrs-full	DerivativeFinancialLiabilitiesHeldForHedging	X instant, credit	Derivative financial liabilities held for hedging	The amount of derivative financial liabilities held for hedging. [Refer: Derivative financial liabilities]	common practice: IAS 1 55
ifrs-full	DerivativeFinancialLiabilitiesHeldForTrading	X instant, credit	Derivative financial liabilities held for trading	The amount of derivative financial liabilities held for trading. [Refer: Derivative financial liabilities; Financial liabilities at fair value through profit or loss that meet definition of held for trading]	common practice: IAS 1 55
ifrs-full	DerivativeFinancialLiabilitiesUndiscountedCashFlows	X instant, credit	Derivative financial liabilities, undiscounted cash flows	The amount of contractual undiscounted cash flows in relation to derivative financial liabilities. [Refer: Derivative financial liabilities]	disclosure: IFRS 7 39 b
ifrs-full	DerivativeLiabilitiesUsedToMitigateRisksArisingFromAssetsBackingContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts	X instant, credit	Derivative liabilities used to mitigate risks arising from assets backing contracts within scope of IFRS 4 and non-derivative investment contracts	The amount of derivative liabilities used to mitigate risks arising from the assets backing the contracts within the scope of IFRS 4 and non-derivative investment contracts. [Refer: Derivatives [member]]	example: IFRS 4 20E c - Expiry date 2021-01-01
ifrs-full	DerivativeLiabilitiesUsedToMitigateRisksArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts	X instant, credit	Derivative liabilities used to mitigate risks arising from contracts within scope of IFRS 4 and non-derivative investment contracts	The amount of derivative liabilities used to mitigate risks arising from the contracts within the scope of IFRS 4 and non-derivative investment contracts. [Refer: Derivatives [member]]	example: IFRS 4 20E c - Expiry date 2021-01-01
ifrs-full	DerivativesAmountContributedToFairValueOfPlanAssets	X instant, debit	Derivatives, amount contributed to fair value of plan assets	The amount derivatives contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]; Derivatives [member]]	example: IAS 19 142 e
ifrs-full	DerivativesMember	member	Derivatives [member]	This member stands for financial instruments or other contracts within the scope of IFRS 9 with all three of the following characteristics: (a) Their value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non-financial variable that the variable is not specific to a party to the contract (sometimes called the ‘underlying’); (b) They require no initial net investment or an initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors; (c) They are settled at a future date. [Refer: Financial instruments, class [member]]	example: IFRS 13 IE60, example: IFRS 13 94, example: IFRS 7 IG40B, example: IFRS 7 6
ifrs-full	DescriptionAndCarryingAmountOfIntangibleAssetsMaterialToEntity	text	Description of intangible assets material to entity	The description of intangible assets that are material to the entity's financial statements. [Refer: Intangible assets other than goodwill]	disclosure: IAS 38 122 b
ifrs-full	DescriptionAndCarryingAmountOfIntangibleAssetsWithIndefiniteUsefulLife	text	Description of intangible assets with indefinite useful life supporting assessment of indefinite useful life	The description of intangible assets with indefinite useful life, supporting the assessment of indefinite useful life. [Refer: Intangible assets other than goodwill]	disclosure: IAS 38 122 a
ifrs-full	DescriptionOfAccountingForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination	text	Description of accounting for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination	The description of how the acquirer accounted for a transaction recognised separately from the acquisition of assets and assumption of liabilities in a business combination. [Refer: Business combinations [member]]	disclosure: IFRS 3 B64 l ii
ifrs-full	DescriptionOfAccountingPolicyDecisionToUseExceptionInIFRS1348Assets	text	Description of accounting policy decision to use exception in IFRS 13.48, assets	The description of the fact that the entity made an accounting policy decision to use the exception in paragraph 48 of IFRS 13 for assets.	disclosure: IFRS 13 96
ifrs-full	DescriptionOfAccountingPolicyDecisionToUseExceptionInIFRS1348Liabilities	text	Description of accounting policy decision to use exception in IFRS 13.48, liabilities	The description of the fact that the entity made an accounting policy decision to use the exception in paragraph 48 of IFRS 13 for liabilities.	disclosure: IFRS 13 96
ifrs-full	DescriptionOfAccountingPolicyForAvailableforsaleFinancialAssetsExplanatory	text block	Description of accounting policy for available-for-sale financial assets [text block]	The description of the entity's accounting policy for available-for-sale financial assets. [Refer: Financial assets available-for-sale]	common practice: IAS 1 117 b - Expiry date 2021-01-01
ifrs-full	DescriptionOfAccountingPolicyForBiologicalAssetsExplanatory	text block	Description of accounting policy for biological assets [text block]	The description of the entity's accounting policy for biological assets. [Refer: Biological assets]	common practice: IAS 1 117 b
ifrs-full	DescriptionOfAccountingPolicyForBorrowingCostsExplanatory	text block	Description of accounting policy for borrowing costs [text block]	The description of the entity's accounting policy for interest and other costs that the entity incurs in connection with the borrowing of funds.	common practice: IAS 1 117 b
ifrs-full	DescriptionOfAccountingPolicyForBorrowingsExplanatory	text block	Description of accounting policy for borrowings [text block]	The description of the entity's accounting policy for borrowings. [Refer: Borrowings]	common practice: IAS 1 117 b
ifrs-full	DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory	text block	Description of accounting policy for business combinations and goodwill [text block]	The description of the entity's accounting policy for business combinations and goodwill. [Refer: Business combinations [member]; Goodwill]	common practice: IAS 1 117 b
ifrs-full	DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory	text block	Description of accounting policy for business combinations [text block]	The description of the entity's accounting policy for business combinations. [Refer: Business combinations [member]]	common practice: IAS 1 117 b
ifrs-full	DescriptionOfAccountingPolicyForCashFlowsExplanatory	text block	Description of accounting policy for cash flows [text block]	The description of the entity's accounting policy for cash flows.	common practice: IAS 1 117 b
ifrs-full	DescriptionOfAccountingPolicyForCollateralExplanatory	text block	Description of accounting policy for collateral [text block]	The description of the entity's accounting policy for collateral.	common practice: IAS 1 117 b
ifrs-full	DescriptionOfAccountingPolicyForConstructionInProgressExplanatory	text block	Description of accounting policy for construction in progress [text block]	The description of the entity's accounting policy for construction in progress. [Refer: Construction in progress]	common practice: IAS 1 117 b
ifrs-full	DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory	text block	Description of accounting policy for contingent liabilities and contingent assets [text block]	The description of the entity's accounting policy for contingent liabilities and contingent assets. [Refer: Contingent liabilities [member]; Description of nature of contingent assets]	common practice: IAS 1 117 b
ifrs-full	DescriptionOfAccountingPolicyForCustomerAcquisitionCostsExplanatory	text block	Description of accounting policy for customer acquisition costs [text block]	The description of the entity's accounting policy for costs related to acquisition of customers.	common practice: IAS 1 117 b
ifrs-full	DescriptionOfAccountingPolicyForCustomerLoyaltyProgrammesExplanatory	text block	Description of accounting policy for customer loyalty programmes [text block]	The description of the entity's accounting policy for customer loyalty programmes.	common practice: IAS 1 117 b
ifrs-full	DescriptionOfAccountingPolicyForDecommissioningRestorationAndRehabilitationProvisionsExplanatory	text block	Description of accounting policy for decommissioning, restoration and rehabilitation provisions [text block]	The description of the entity's accounting policy for decommissioning, restoration and rehabilitation provisions. [Refer: Provision for decommissioning, restoration and rehabilitation costs]	common practice: IAS 1 117 b
ifrs-full	DescriptionOfAccountingPolicyForDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory	text block	Description of accounting policy for deferred acquisition costs arising from insurance contracts [text block]	The description of the entity's accounting policy for deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts]	common practice: IAS 1 117 b
ifrs-full	DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory	text block	Description of accounting policy for deferred income tax [text block]	The description of the entity's accounting policy for deferred income tax. [Refer: Deferred tax expense (income)]	common practice: IAS 1 117 b
ifrs-full	DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory	text block	Description of accounting policy for depreciation expense [text block]	The description of the entity's accounting policy for depreciation expense. [Refer: Depreciation and amortisation expense]	common practice: IAS 1 117 b
ifrs-full	DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory	text block	Description of accounting policy for derecognition of financial instruments [text block]	The description of the entity's accounting policy for the derecognition of financial instruments. [Refer: Financial instruments, class [member]]	common practice: IAS 1 117 b
ifrs-full	DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory	text block	Description of accounting policy for derivative financial instruments and hedging [text block]	The description of the entity's accounting policy for derivative financial instruments and hedging. [Refer: Financial instruments, class [member]; Derivatives [member]]	common practice: IAS 1 117 b
ifrs-full	DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory	text block	Description of accounting policy for derivative financial instruments [text block]	The description of the entity's accounting policy for derivative financial instruments. [Refer: Financial instruments, class [member]; Derivatives [member]]	common practice: IAS 1 117 b
ifrs-full	DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory	text block	Description of accounting policy for discontinued operations [text block]	The description of the entity's accounting policy for discontinued operations. [Refer: Discontinued operations [member]]	common practice: IAS 1 117 b
ifrs-full	DescriptionOfAccountingPolicyForDiscountsAndRebatesExplanatory	text block	Description of accounting policy for discounts and rebates [text block]	The description of the entity's accounting policy for discounts and rebates.	common practice: IAS 1 117 b
ifrs-full	DescriptionOfAccountingPolicyForDividendsExplanatory	text block	Description of accounting policy for dividends [text block]	The description of the entity's accounting policy for dividends. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital.	common practice: IAS 1 117 b
ifrs-full	DescriptionOfAccountingPolicyForEarningsPerShareExplanatory	text block	Description of accounting policy for earnings per share [text block]	The description of the entity's accounting policy for earnings per share.	common practice: IAS 1 117 b
ifrs-full	DescriptionOfAccountingPolicyForEmissionRightsExplanatory	text block	Description of accounting policy for emission rights [text block]	The description of the entity's accounting policy for emission rights.	common practice: IAS 1 117 b
ifrs-full	DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory	text block	Description of accounting policy for employee benefits [text block]	The description of the entity's accounting policy for employee benefits. Employee benefits are all forms of consideration given by an entity in exchange for services rendered by employees or for the termination of employment.	common practice: IAS 1 117 b
ifrs-full	DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory	text block	Description of accounting policy for environment related expense [text block]	The description of the entity's accounting policy for environment related expense.	common practice: IAS 1 117 b
ifrs-full	DescriptionOfAccountingPolicyForExceptionalItemsExplanatory	text block	Description of accounting policy for exceptional items [text block]	The description of the entity's accounting policy for exceptional items.	common practice: IAS 1 117 b
ifrs-full	DescriptionOfAccountingPolicyForExpensesExplanatory	text block	Description of accounting policy for expenses [text block]	The description of the entity's accounting policy for expenses.	common practice: IAS 1 117 b
ifrs-full	DescriptionOfAccountingPolicyForExplorationAndEvaluationExpenditures	text block	Description of accounting policy for exploration and evaluation expenditures [text block]	The description of the entity's accounting policy for exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]	disclosure: IFRS 6 24 a
ifrs-full	DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory	text block	Description of accounting policy for fair value measurement [text block]	The description of the entity's accounting policy for fair value measurement. [Refer: At fair value [member]]	common practice: IAS 1 117 b
ifrs-full	DescriptionOfAccountingPolicyForFeeAndCommissionIncomeAndExpenseExplanatory	text block	Description of accounting policy for fee and commission income and expense [text block]	The description of the entity's accounting policy for fee and commission income and expense. [Refer: Fee and commission income (expense)]	common practice: IAS 1 117 b
ifrs-full	DescriptionOfAccountingPolicyForFinanceCostsExplanatory	text block	Description of accounting policy for finance costs [text block]	The description of the entity's accounting policy for finance costs. [Refer: Finance costs]	common practice: IAS 1 117 b
ifrs-full	DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory	text block	Description of accounting policy for finance income and costs [text block]	The description of the entity's accounting policy for finance income and costs. [Refer: Finance income (cost)]	common practice: IAS 1 117 b
ifrs-full	DescriptionOfAccountingPolicyForFinancialAssetsExplanatory	text block	Description of accounting policy for financial assets [text block]	The description of the entity's accounting policy for financial assets. [Refer: Financial assets]	common practice: IAS 1 117 b
ifrs-full	DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory	text block	Description of accounting policy for financial guarantees [text block]	The description of the entity's accounting policy for financial guarantees. [Refer: Guarantees [member]]	common practice: IAS 1 117 b
ifrs-full	DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory	text block	Description of accounting policy for financial instruments at fair value through profit or loss [text block]	The description of the entity's accounting policy for financial instruments at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]]	common practice: IAS 1 117 b
ifrs-full	DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory	text block	Description of accounting policy for financial instruments [text block]	The description of the entity's accounting policy for financial instruments. [Refer: Financial instruments, class [member]]	common practice: IAS 1 117 b
ifrs-full	DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory	text block	Description of accounting policy for financial liabilities [text block]	The description of the entity's accounting policy for financial liabilities. [Refer: Financial liabilities]	common practice: IAS 1 117 b
ifrs-full	DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory	text block	Description of accounting policy for foreign currency translation [text block]	The description of the entity's accounting policy for foreign currency translation.	common practice: IAS 1 117 b
ifrs-full	DescriptionOfAccountingPolicyForFranchiseFeesExplanatory	text block	Description of accounting policy for franchise fees [text block]	The description of the entity's accounting policy for franchise fees.	common practice: IAS 1 117 b
ifrs-full	DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory	text block	Description of accounting policy for functional currency [text block]	The description of the entity's accounting policy for the currency of the primary economic environment in which the entity operates.	common practice: IAS 1 117 b
ifrs-full	DescriptionOfAccountingPolicyForGoodwillExplanatory	text block	Description of accounting policy for goodwill [text block]	The description of the entity's accounting policy for goodwill. [Refer: Goodwill]	common practice: IAS 1 117 b
ifrs-full	DescriptionOfAccountingPolicyForGovernmentGrants	text block	Description of accounting policy for government grants [text block]	The description of the entity's accounting policy for government grants, including the methods of presentation adopted in the financial statements. [Refer: Government [member]; Government grants]	disclosure: IAS 20 39 a
ifrs-full	DescriptionOfAccountingPolicyForHedgingExplanatory	text block	Description of accounting policy for hedging [text block]	The description of the entity's accounting policy for hedging.	common practice: IAS 1 117 b
ifrs-full	DescriptionOfAccountingPolicyForHeldtomaturityInvestmentsExplanatory	text block	Description of accounting policy for held-to-maturity investments [text block]	The description of the entity's accounting policy for held-to-maturity investments. [Refer: Held-to-maturity investments]	common practice: IAS 1 117 b - Expiry date 2021-01-01
ifrs-full	DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory	text block	Description of accounting policy for impairment of assets [text block]	The description of the entity's accounting policy for the impairment of assets.	common practice: IAS 1 117 b
ifrs-full	DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory	text block	Description of accounting policy for impairment of financial assets [text block]	The description of the entity's accounting policy for the impairment of financial assets. [Refer: Financial assets]	common practice: IAS 1 117 b
ifrs-full	DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory	text block	Description of accounting policy for impairment of non-financial assets [text block]	The description of the entity's accounting policy for the impairment of non-financial assets. [Refer: Financial assets]	common practice: IAS 1 117 b
ifrs-full	DescriptionOfAccountingPolicyForIncomeTaxExplanatory	text block	Description of accounting policy for income tax [text block]	The description of the entity's accounting policy for income tax.	common practice: IAS 1 117 b
ifrs-full	DescriptionOfAccountingPolicyForInsuranceContracts	text block	Description of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block]	The description of the entity's accounting polic

		Official Journal
		No	page	date
►M1	COMMISSION DELEGATED REGULATION (EU) 2019/2100 of 30 September 2019	L 326	1	16.12.2019