29.5.2019 |
EN |
Official Journal of the European Union |
L 143/1 |
COMMISSION DELEGATED REGULATION (EU) 2018/815
of 17 December 2018
supplementing Directive 2004/109/EC of the European Parliament and of the Council with regard to regulatory technical standards on the specification of a single electronic reporting format
(Text with EEA relevance)
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Directive 2004/109/EC of the European Parliament and of the Council of 15 December 2004 on the harmonisation of transparency requirements in relation to information about issuers whose securities are admitted to trading on a regulated market and amending Directive 2001/34/EC (1), and in particular Article 4(7) thereof,
Whereas:
(1) |
Directive 2004/109/EC requires issuers whose securities are admitted to trading on a regulated market to make public their annual financial reports. |
(2) |
Issuers should prepare their entire annual financial reports in the Extensible Hypertext Markup Language (XHTML) format. XHTML does not require specific mechanisms to be rendered in a human-readable format. As a non-proprietary electronic reporting format, XHTML is freely usable. |
(3) |
Regulation (EC) No 1606/2002 of the European Parliament and of the Council (2) requires companies governed by the law of a Member State whose securities are admitted to trading on a regulated market in any Member State to prepare their consolidated financial statements in accordance with International Accounting Standards, which are commonly referred to as International Financial Reporting Standards (‘IFRS’), adopted pursuant to Regulation (EC) No 1606/2002. Commission Decision 2008/961/EC (3) provides that a third country issuer listed in the Union may also prepare its consolidated financial statements in accordance with IFRS as issued by the International Accounting Standards Board (‘IASB’). |
(4) |
The adoption and use of IFRS aims to ensure a high level of transparency and comparability of financial statements. In order to further facilitate their accessibility, analysis and comparability, consolidated financial statements in annual financial reports prepared either in accordance with IFRS adopted pursuant to Regulation (EC) No 1606/2002 or with IFRS as issued by the IASB (both are in the following referred to as IFRS consolidated financial statements) should be marked up using eXtensible Business Reporting Language (XBRL). XBRL is machine-readable and allows for the automated consumption of large amount of information. XBRL is well-established and in use in a number of jurisdictions and is currently the only appropriate markup language to mark up financial statements. |
(5) |
A cost-benefit analysis performed by the European Securities and Markets Authority (ESMA) supported the use of Inline XBRL for embedding XBRL markups in XHTML documents. Accordingly, Inline XBRL technology should be used. |
(6) |
The use of XBRL markup language involves the application of a taxonomy to convert human-readable text to machine-readable information. The IFRS Taxonomy made available by the IFRS Foundation is a well-established taxonomy developed to mark up IFRS disclosures. The use of the IFRS Taxonomy facilitates comparability of markups of financial statements drawn up in accordance with IFRS on a global level. Accordingly, the core taxonomy to be used for the single electronic reporting format should be based on the IFRS Taxonomy and be an extension of it. |
(7) |
In order to take into account any future adoption of IFRS pursuant to Regulation (EC) No 1606/2002, changes to the XBRL specifications or other technical developments, or to extend the statutory requirements to mark up information in the annual financial report, the provisions of this Regulation should be updated periodically on the basis of draft regulatory technical standards prepared by ESMA. |
(8) |
The taxonomy for the use of XBRL markup language is accessed in the form of a set of electronic XBRL files (‘XBRL taxonomy files’), which provide a structured representation of the elements that substantively constitute the core taxonomy. The hierarchy of elements and their appropriate data type should be made available to issuers in a simple human-readable form in this Regulation. In order to facilitate the accessibility, analysis and comparability of annual financial reports in practice, it is of high importance that issuers use XBRL taxonomy files that are compliant with all relevant technical and legal requirements. To facilitate the achievement of this objective, ESMA should publish the XBRL taxonomy files on its website in a machine-readable and freely downloadable format. |
(9) |
For reasons of transparency, accessibility, analysis and comparability, where the laws of Member States permit or require the marking up of any parts of annual financial reports other than the IFRS consolidated financial statements therein, issuers should, when marking up those parts, use the XBRL markup language and the suitable taxonomy provided for such purpose by the Member State in which they are incorporated. |
(10) |
For reasons of transparency, accessibility, analysis and comparability, issuers should be free to mark up disclosures in their IFRS consolidated financial statements in as much detail as may be technically possible. For the same reasons, compulsory standards for the minimum granularity of markups should also be laid down. With regard to the primary financial statements in IFRS consolidated financial statements, a standard of detailed tagging should apply whereby those primary financial statements are fully marked up. With regard to the notes to IFRS consolidated financial statements, a standard of block tagging should apply where whole sections of those notes are each to be marked up using single taxonomy elements. The requirement for block tagging, however, should not limit the discretion of issuers to mark up notes to IFRS consolidated financial statements with a higher level of granularity. |
(11) |
In order to facilitate the effective implementation of a single electronic reporting format, detailed provisions on the use of Inline XBRL technology should be set out. To assist issuers and software firms in developing software for the preparation of annual financial reports in compliance with the statutory requirements under this Regulation, ESMA should provide guidance on common issues encountered when generating Inline XBRL instance documents. |
(12) |
As provided for in Article 4(7) of Directive 2004/109/EC, this Regulation should apply to annual financial reports containing financial statements for financial years beginning on or after 1 January 2020. In order to facilitate the smooth implementation of financial reporting in a machine-readable format, and in particular to allow issuers reasonable time to adapt to the use of XBRL technology, the mandatory marking up of notes to financial statements should apply only in respect of annual financial statements for financial years beginning on or after 1 January 2022. |
(13) |
This Regulation is based on the draft regulatory technical standards submitted by ESMA to the Commission. |
(14) |
In developing the draft regulatory technical standards on which this Regulation is based, ESMA cooperated regularly and closely with the European Banking Authority and the European Insurance and Occupational Pensions Authority, in order to take into account the specific characteristics of the banking, financial intermediary and insurance sectors, so as to ensure cross-sectoral consistency of work and the reaching of joint positions. |
(15) |
ESMA has conducted open public consultations on the draft regulatory technical standards on which this Regulation is based, analysed the potential related costs and benefits, requested the opinion of the Securities and Markets Stakeholder Group established by Article 37 of Regulation (EU) No 1095/2010 of the European Parliament and of the Council (4) and carried out field tests, |
HAS ADOPTED THIS REGULATION:
Article 1
Subject matter
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.
Article 2
Definitions
For the purposes of this Regulation, the following definitions shall apply:
(1) |
‘core taxonomy’ means the combined set of the taxonomy elements set out in Annex VI and the following collection of links:
|
(2) |
‘extension taxonomy’ means the combined set of taxonomy elements and the following collection of links, both created by the issuer:
|
(3) |
‘IFRS consolidated financial statements’ means consolidated financial statements prepared in accordance with either IFRS adopted pursuant to Regulation (EC) No 1606/2002 or with IFRS as referred to in point (a) of the first subparagraph of Article 1 of Decision 2008/961/EC. |
Article 3
Single electronic reporting format
Issuers shall prepare their entire annual financial reports in XHTML format.
Article 4
Marking up IFRS consolidated financial statements
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.
Article 5
Marking up other parts of the annual financial reports
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.
Article 6
Common rules on markups
For markups made in accordance with Articles 4 and 5, issuers shall comply with the following:
(a) |
embedding of markups in the issuers’ annual financial reports in XHTML format using the Inline XBRL specifications set out in Annex III; |
(b) |
requirements on marking up and filing rules set out in Annex IV. |
Article 7
XBRL taxonomy files
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.
Article 8
Entry into force and application
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
It shall apply to annual financial reports containing financial statements for financial years beginning on or after 1 January 2020.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 17 December 2018.
For the Commission
The President
Jean-Claude JUNCKER
(1) OJ L 390, 31.12.2004, p. 38.
(2) Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards (OJ L 243, 11.9.2002, p. 1).
(3) Commission Decision 2008/962/EC of 12 December 2008 on the use by third countries’ issuers of securities of certain third country’s national accounting standards and International Financial Reporting Standards to prepare their consolidated financial statements (OJ L 340, 19.12.2008, p. 112).
(4) Regulation (EU) No 1095/2010 of the European Parliament and of the Council of 24 November 2010 establishing a European Supervisory Authority (European Securities and Markets Authority), amending Decision No 716/2009/EC and repealing Commission Decision 2009/77/EC (OJ L 331, 15.12.2010, p. 84).
ANNEX I
Legend for Tables 1 and 2 of Annex II, and for the Tables of Annexes IV and VI
DATA/ATTRIBUTE TYPE/PREFIX |
DEFINITION |
text block |
denotes that the element type is a block of text; it is used to mark up larger pieces of information, such as notes, accounting policies or tables; text blocks are non-numeric line items |
text |
denotes that the element type is text (a sequence of alphanumeric characters); it is used to mark up short pieces of narrative information; text elements are non-numeric line items |
yyyy-mm-dd |
denotes that the element type is a date; these elements are line items and non-numeric |
X |
denotes that the element type is monetary (a number in a declared currency); these elements are numeric line items |
X.XX |
denotes that the element type is a decimalised value (such as a percentage or a ‘per share’ value); these elements are numeric line items |
shares |
denotes that the element type is a number of shares; these elements are numeric line items |
table |
denotes the beginning of a structure represented by a table where rows and columns contribute to definition of 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 |
prefix applied in the Tables of Annexes IV and VI for elements defined in the namespace ‘http://www.esma.europa.eu/taxonomy/2017.3.31/esef_cor’ |
esef_all |
prefix applied in the Table of Annex VI for elements defined in the namespace ‘http://www.esma.europa.eu/taxonomy/2017.3.31/esef_all’ |
esma_technical |
prefix applied in the Table of Annex VI for elements defined in the namespace ‘http://www.esma.europa.eu/taxonomy/ext/technical’ |
ifrs-full |
prefix applied in the Tables of Annexes IV and VI for elements defined in the namespace ‘http://xbrl.ifrs.org/taxonomy/2017.3.9/ifrs-full’ |
ANNEX II
Mandatory markups
1. |
Issuers shall mark up all numbers in a declared currency disclosed in the statement of financial position, the statement of profit or loss and other comprehensive income, the statement of changes in equity and the statement of cash flows in IFRS consolidated financial statements. |
2. |
Issuers shall mark up all disclosures made in IFRS consolidated financial statements or made by cross-reference therein to other parts of the annual financial reports for financial years beginning on or after 1 January 2020 that correspond to the elements in Table 1 of this Annex. |
3. |
Issuers shall mark up all disclosures made in IFRS consolidated financial statements or made by cross-reference therein to other parts of the annual financial reports for financial years beginning on or after 1 January 2022 that correspond to the elements in Table 2 of this Annex.
Table 1 Mandatory elements of the core taxonomy to be marked up for financial years beginning on or after 1 January 2020
Table 2 Mandatory elements of the core taxonomy to be marked up for financial years beginning on or after 1 January 2022
|
ANNEX III
Applicable Inline XBRL specifications
1. |
Issuers shall ensure that the Inline XBRL instance document is valid with respect to the Inline XBRL 1.1 specification and is conform to the XBRL Units Registry. |
2. |
Issuers shall ensure that the issuer’s XBRL extension taxonomy files are valid with respect to the XBRL 2.1 and the XBRL Dimensions 1.0 specifications. |
3. |
Issuers shall submit the Inline XBRL instance document and the issuer’s XBRL extension taxonomy files as a single reporting package where XBRL taxonomy files are packaged according to the Taxonomy Packages specifications. |
4. |
Issuers shall ensure that both the Inline XBRL instance document and the issuer’s extension taxonomy respect the requirements of the marking up and filing rules set out in Annex IV. |
ANNEX IV
Marking up and filing rules
1. |
Issuers shall ensure that the Inline XBRL instance document contains data of a single issuer, so that all entity identifiers in contexts shall have identical content. |
2. |
Issuers shall identify themselves in the Inline XBRL instance document using ISO 17442 legal entity identifiers on the XBRL context entity identifiers and schemes. |
3. |
When marking up disclosures, issuers shall use the core taxonomy element with the closest accounting meaning to the disclosure being marked up. Where there appears to be a choice of core taxonomy elements, issuers should select the element with the narrowest accounting meaning and/or scope. |
4. |
If the closest core taxonomy element would misrepresent the accounting meaning of the disclosure being marked up as required by point 3, issuers shall create an extension taxonomy element and use that to mark up the disclosure concerned. All extension taxonomy elements created shall:
|
5. |
Issuers shall ensure that each extension taxonomy element used to mark up a disclosure in the annual financial report is included in at least one hierarchy of the presentation linkbase and of the definition linkbase of the extension taxonomy. |
6. |
Issuers shall use the calculation linkbases of their extension taxonomies to document arithmetical relationships between numeric core and/or extension taxonomy elements, in particular for arithmetic relationships between core and/or extension taxonomy elements from the statement of financial position, statement of profit or loss and other comprehensive income, statement of changes in equity and statement of cash flows. |
7. |
To identify to which part of the financial statements the markups relate, issuers shall use dedicated root taxonomy elements as starting points for the respective parts of the financial statements in their extension taxonomy’s presentation linkbases. The element names, labels and prefixes of these root taxonomy elements shall be as set out in the Table 1.
Table Element names, labels and prefixes of the root elements
The dedicated root taxonomy elements shall also be included in the XBRL taxonomy files prepared by ESMA. |
8. |
In their extension taxonomies, issuers shall not replace the labels or references of core taxonomy elements. Issuer specific labels may be added to the core taxonomy elements. |
9. |
Issuers shall ensure that the issuer’s extension taxonomy elements marking up the IFRS consolidated financial statements’ statement of financial position, statement of profit or loss and other comprehensive income, statement of changes in equity and statement of cash flows are anchored to one or more core taxonomy elements. In particular:
|
10. |
Notwithstanding point 9, issuers do not need to anchor to another core taxonomy element an extension taxonomy element that is used to mark up a disclosure in the statement of financial position, statement of profit or loss and other comprehensive income, statement of changes in equity or the statement of cash flows that is a subtotal of other disclosures in the same statement. |
11. |
Issuers shall ensure that the data type and period type of a taxonomy element used to mark up a disclosure reflects the accounting meaning of the marked up disclosure. Issuers shall not define and apply a custom type for a taxonomy element, if a suitable type is already defined by the XBRL specifications or in the XBRL Data Types Registry. |
12. |
When marking up disclosures, issuers shall not use numeric taxonomy elements to mark up different values for a given context (entity, period and dimensional breakdowns) unless the difference is a result of rounding related to presentation of the same information with different scale in more than one place in the same annual financial report. |
13. |
When marking up disclosures, issuers shall use non-numeric taxonomy elements in a way that it marks up all disclosures that match the definition of the respective element. Issuers shall not apply the markups only partially or selectively. |
14. |
Issuers shall ensure that the Inline XBRL instance document does not contain executable code. |
ANNEX V
XBRL taxonomy files
XBRL taxonomy files published by ESMA shall:
(a) |
identify, as XBRL elements, all core taxonomy elements; |
(b) |
set attributes of core taxonomy elements following their type as prescribed in Annex I; |
(c) |
provide the human readable labels, as set out in the Table of Annex VI, documenting the meaning of the core taxonomy elements as well as references; |
(d) |
define structures facilitating browsing of taxonomy content and understanding of the definition of a core taxonomy element in the context of other core taxonomy elements; |
(e) |
define relationships that allow issuers to anchor extension taxonomy elements to core taxonomy elements; |
(f) |
be valid according to XBRL 2.1. specifications, XBRL Dimensions 1.0 specifications and be packaged according to the Taxonomy Packages specifications as set out in Annex III; |
(g) |
contain the technical information necessary for developing IT solutions supporting the production of harmonised annual financial reports; |
(h) |
identify to which periods they refer. |
ANNEX VI
Schema of the core taxonomy
Table
Schema of the core taxonomy to mark up IFRS consolidated financial statements
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 |
AccumulatedAllowanceForUncollectibleMinimumLeasePaymentsReceivable |
X instant credit |
Accumulated allowance for uncollectible minimum lease payments receivable |
The amount of accumulated allowance for uncollectible minimum lease payments receivable. Minimum lease payments are payments over the lease term that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by and reimbursed to the lessor, together with: (a) for a lessee, any amounts guaranteed by the lessee or by a party related to the lessee; or (b) for a lessor, any residual value guaranteed to the lessor by: (i) the lessee; (ii) a party related to the lessee; or (iii) a third party unrelated to the lessor that is financially capable of discharging the obligations under the guarantee. |
disclosure: IAS 17 47 d - Expiry date 2019.01.01 |
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 - Effective 2018.01.01 |
ifrs-full |
AccumulatedChangesInFairValueOfFinancialAssetsRelatedCreditDerivativesOrSimilarInstruments |
X instant |
Accumulated increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss related credit derivatives or similar instruments |
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 - Effective 2018.01.01 |
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 - Effective 2018.01.01 |
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 2018.01.01 |
ifrs-full |
AccumulatedChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstruments |
X instant |
Accumulated increase (decrease) in fair value of loans or receivables related credit derivatives or similar instruments |
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 2018.01.01 |
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 17 32 - Expiry date 2019.01.01, 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 17 32 - Expiry date 2019.01.01, 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 - Effective 2018.01.01 |
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 - Effective 2018.01.01 |
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 - Effective 2018.01.01 |
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 - Effective 2018.01.01 |
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 17 32 - Expiry date 2019.01.01, 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 - Effective 2018.01.01, example: IFRS 7 35N - Effective 2018.01.01, example: IFRS 7 IG29 b - Expiry date 2018.01.01, example: IFRS 7 37 b - Expiry date 2018.01.01 |
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 |
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 |
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 |
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 |
ActuarialAssumptionOfLifeExpectancyAfterRetirement |
|
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 |
|
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 |
ActuarialAssumptionOfRetirementAge |
|
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 2018.01.01 |
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 |
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, example: IFRS 4 37 e |
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 |
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 - Effective 2019.01.01 |
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 2018.01.01 |
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 |
AdjustmentToMidmarketConsensusPriceSignificantUnobservableInputsAssets |
X.XX duration |
Adjustment to mid-market consensus price, significant unobservable inputs, assets |
Adjustment to a mid-market consensus (non-binding) price used as a significant Level 3 unobservable input for assets. [Refer: Level 3 of fair value hierarchy [member]] |
example: IFRS 13 B36 c |
ifrs-full |
AdjustmentToMidmarketConsensusPriceSignificantUnobservableInputsEntitysOwnEquityInstruments |
X.XX duration |
Adjustment to mid-market consensus price, significant unobservable inputs, entity's own equity instruments |
Adjustment to a mid-market consensus (non-binding) price used as a significant Level 3 unobservable input for entity's own equity instruments. [Refer: Level 3 of fair value hierarchy [member]; Entity's own equity instruments [member]] |
example: IFRS 13 B36 c |
ifrs-full |
AdjustmentToMidmarketConsensusPriceSignificantUnobservableInputsLiabilities |
X.XX duration |
Adjustment to mid-market consensus price, significant unobservable inputs, liabilities |
Adjustment to a mid-market consensus (non-binding) price used as a significant Level 3 unobservable input for liabilities. [Refer: Level 3 of fair value hierarchy [member]] |
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 equity. [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 |
AdvancesReceivedForContractsInProgress |
X instant credit |
Advances received for contracts in progress |
The amount of advances received by the entity before the related work is performed on construction contracts. |
disclosure: IFRIC 15 21 b - Expiry date 2018.01.01, disclosure: IAS 11 40 b - Expiry date 2018.01.01 |
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. It also represents the standard value for the ‘Continuing and discontinued operations’ axis if no other member is used. [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 |
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 |
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: IAS 17 31 b - Expiry date 2019.01.01, disclosure: IAS 17 35 a - Expiry date 2019.01.01, disclosure: IAS 17 47 a - Expiry date 2019.01.01, disclosure: IAS 17 56 a - Expiry date 2019.01.01, disclosure: IFRS 15 120 b i - Effective 2018.01.01, disclosure: IFRS 16 97 - Effective 2019.01.01, disclosure: IFRS 16 94 - Effective 2019.01.01, example: IFRS 7 B11, example: IFRS 7 B35, disclosure: IFRS 7 23B a - Effective 2018.01.01 |
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 |
AircraftUnderFinanceLeaseMember |
member |
Aircraft under finance lease [member] |
This member stands for aircraft held by the entity under a finance lease. [Refer: Aircraft [member]] |
common practice: IAS 16 37 e - Expiry date 2019.01.01 |
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 - Effective 2018.01.01, 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 2018.01.01 |
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 |
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 - Effective 2018.01.01 |
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, example: IFRS 4 37 e |
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 |
ifrs-full |
AmountByWhichFinancialAssetsRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRisk |
X instant |
Amount by which financial assets designated as measured at fair value through profit or loss related credit derivatives or similar instruments 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 - Effective 2018.01.01 |
ifrs-full |
AmountByWhichLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRisk |
X instant |
Amount by which loans or receivables related credit derivatives or similar instruments 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 2018.01.01 |
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 - Effective 2018.01.01 |
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 |
AmountRecognisedAsIncomeFromArrangementInvolvingLegalFormOfLease |
X duration credit |
Amount recognised as income from arrangement involving legal form of lease |
The amount recognised as income from arrangements involving the legal form of a lease. |
disclosure: SIC 27 10 b - Expiry date 2019.01.01 |
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 - Effective 2018.01.01, disclosure: IFRS 7 24E a - Effective 2018.01.01 |
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 - Effective 2018.01.01 |
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 - Effective 2018.01.01 |
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 - Effective 2018.01.01 |
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 |
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, example: IFRS 4 37 e |
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 - Effective 2018.01.01 |
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 - Effective 2018.01.01 |
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 2018.01.01 |
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 2018.01.01 |
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 2018.01.01, example: IFRS 7 36 c - Expiry date 2018.01.01 |
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 2018.01.01, example: IFRS 7 36 c - Expiry date 2018.01.01 |
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 2018.01.01 |
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 |
area |
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 |
ArrangementsInvolvingLegalFormOfLeaseAxis |
axis |
Arrangements involving legal form of lease [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: SIC 27 10 - Expiry date 2019.01.01 |
ifrs-full |
ArrangementsInvolvingLegalFormOfLeaseMember |
member |
Arrangements involving legal form of lease [member] |
This member stands for all arrangements involving legal forms of lease. For example, an entity may lease assets to an investor and lease the same assets back, or alternatively, legally sell assets and lease the same assets back. The form of each arrangement and its terms and conditions can vary significantly. It also represents the standard value for the ‘Arrangements involving legal form of lease’ axis if no other member is used. |
disclosure: SIC 27 10 - Expiry date 2019.01.01 |
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 that securities that are backed by underlying assets constitute of 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 |
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. |
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 |
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 - Effective 2018.01.01 |
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, example: IFRS 4 IG20 b, example: IFRS 4 37 b |
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, example: IFRS 4 IG20 c, example: IFRS 4 37 b |
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 |
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 - Effective 2019.01.01 |
ifrs-full |
AtCostWithinFairValueModelMember |
member |
At cost within fair value model [member] |
This member stands for measurement based on cost 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 - Expiry date 2019.01.01 |
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.XX duration |
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 - Effective 2018.01.01 |
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 - Effective 2018.01.01 |
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 IG31A - Effective 2019.01.01, example: IFRS 7 B11D |
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. |
disclosure: IAS 17 31 a - Expiry date 2019.01.01, 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 IG31A - Effective 2019.01.01, example: IFRS 7 B11D |
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 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 |
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 17 32 - Expiry date 2019.01.01, 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 - Effective 2018.01.01, disclosure: IFRS 7 35I - Effective 2018.01.01, common practice: IFRS 7 IG29 - Expiry date 2018.01.01, common practice: IFRS 7 37 b - Expiry date 2018.01.01 |
ifrs-full |
CarryingAmountAtTimeOfSaleOfInvestmentPropertyCarriedAtCostWithinFairValueModel |
X instant debit |
Investment property carried at cost within fair value model, at time of sale |
The amount at the time of the sale of investment property carried at cost within fair value model. [Refer: At cost within fair value model [member]; Carrying amount [member]; Investment property] |
disclosure: IAS 40 78 d ii - Expiry date 2019.01.01 |
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 17 32 - Expiry date 2019.01.01, 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 - Effective 2018.01.01, disclosure: IFRS 7 35I - Effective 2018.01.01, example: IFRS 7 IG29 a - Expiry date 2018.01.01, example: IFRS 7 37 b - Expiry date 2018.01.01 |
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 that cash and cash equivalents constitute of 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 - Effective 2018.01.01, disclosure: IFRS 7 24B - Effective 2018.01.01, disclosure: IFRS 7 24C - Effective 2018.01.01 |
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 a decrease (increase) 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 |
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 credit |
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 - Effective 2019.01.01 |
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, example: IFRS 4 37 e |
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 - Effective 2018.01.01 |
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 - Effective 2018.01.01 |
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 - Effective 2018.01.01 |
ifrs-full |
ChangesInFairValueOfFinancialAssetsRelatedCreditDerivativesOrSimilarInstruments |
X duration |
Increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss related credit derivatives or similar instruments |
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 - Effective 2018.01.01 |
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 10 a - Expiry date 2018.01.01, disclosure: IFRS 7 10A a - Effective 2018.01.01 |
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 2018.01.01 |
ifrs-full |
ChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstruments |
X duration |
Increase (decrease) in fair value of loans or receivables related credit derivatives or similar instruments |
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 2018.01.01 |
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 |
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 |
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, common practice: IAS 18 35 b i - Expiry date 2018.01.01 |
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, example: IFRS 4 37 b |
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, example: IFRS 4 37 b |
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 17 31 a - Expiry date 2019.01.01, disclosure: IAS 36 126, disclosure: IAS 36 130 d ii, disclosure: IFRS 13 93, disclosure: IFRS 16 53 - Effective 2019.01.01 |
ifrs-full |
ClassesOfAssetsMember |
member |
Assets [member] |
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. |
disclosure: IAS 17 31 a - Expiry date 2019.01.01, disclosure: IAS 36 126, disclosure: IFRS 13 93, disclosure: IFRS 16 53 - Effective 2019.01.01 |
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 4 39L b - Effective on first application of IFRS 9, disclosure: IFRS 7 6 |
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 - Effective 2018.01.01, disclosure: IFRS 7 35H - Effective 2018.01.01, disclosure: IFRS 7 35M - Effective 2018.01.01 |
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 - Effective 2018.01.01, disclosure: IFRS 7 35H - Effective 2018.01.01, disclosure: IFRS 7 35M - Effective 2018.01.01 |
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 7 6 |
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 |
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 |
ConstantPrepaymentRateSignificantUnobservableInputsAssets |
X.XX duration |
Constant prepayment rate, significant unobservable inputs, assets |
Constant prepayment rate used as a significant Level 3 unobservable input for assets. [Refer: Level 3 of fair value hierarchy [member]] |
example: IFRS 13 IE63, example: IFRS 13 93 d |
ifrs-full |
ConstantPrepaymentRateSignificantUnobservableInputsEntitysOwnEquityInstruments |
X.XX duration |
Constant prepayment rate, significant unobservable inputs, entity's own equity instruments |
Constant prepayment rate used as a significant Level 3 unobservable input for the entity's own equity instruments. [Refer: Entity's own equity instruments [member]; Level 3 of fair value hierarchy [member]] |
example: IFRS 13 IE63, example: IFRS 13 93 d |
ifrs-full |
ConstantPrepaymentRateSignificantUnobservableInputsLiabilities |
X.XX duration |
Constant prepayment rate, significant unobservable inputs, liabilities |
Constant prepayment rate used as a significant Level 3 unobservable input for liabilities. [Refer: Level 3 of fair value hierarchy [member]] |
example: IFRS 13 IE63, example: IFRS 13 93 d |
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 IG20C - Effective 2018.01.01, example: IFRS 7 6 |
ifrs-full |
ContingentConsiderationArrangementsAndIndemnificationAssetsRecognisedAsOfAcquisitionDate |
X instant debit |
Contingent consideration arrangements and indemnification assets recognised as of acquisition date |
The amount recognised as of the acquisition date for contingent consideration arrangements assumed and indemnification assets acquired 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 |
ContingentRentsRecognisedAsExpense |
X duration debit |
Contingent rents recognised as expense |
The portion of lease payments recognised as an expense that is not fixed in amount but is based on the future amount of a factor that changes other than with the passage of time (for example, percentage of future sales, amount of future use, future price indices, future market rates of interest). |
disclosure: IAS 17 35 c - Expiry date 2019.01.01, disclosure: IAS 17 31 c - Expiry date 2019.01.01 |
ifrs-full |
ContingentRentsRecognisedAsExpenseClassifiedAsFinanceLease |
X duration debit |
Contingent rents recognised as expense, classified as finance lease |
The amount of contingent rents recognised as an expense for finance leases. [Refer: Contingent rents recognised as expense] |
disclosure: IAS 17 31 c - Expiry date 2019.01.01 |
ifrs-full |
ContingentRentsRecognisedAsExpenseClassifiedAsOperatingLease |
X duration debit |
Contingent rents recognised as expense, classified as operating lease |
The amount of contingent rents recognised as an expense for operating leases. [Refer: Contingent rents recognised as expense] |
disclosure: IAS 17 35 c - Expiry date 2019.01.01 |
ifrs-full |
ContingentRentsRecognisedAsIncome |
X duration credit |
Contingent rents recognised as income |
The portion of lease payments recognised as income that is not fixed in amount but is based on the future amount of a factor that changes other than with the passage of time (for example, percentage of future sales, amount of future use, future price indices, future market rates of interest). |
disclosure: IAS 17 47 e - Expiry date 2019.01.01, disclosure: IAS 17 56 b - Expiry date 2019.01.01 |
ifrs-full |
ContingentRentsRecognisedAsIncomeAbstract |
|
Contingent rents recognised as income [abstract] |
|
|
ifrs-full |
ContingentRentsRecognisedAsIncomeClassifiedAsFinanceLease |
X duration credit |
Contingent rents recognised as income, classified as finance lease |
The amount of contingent rents recognised as income for finance leases. [Refer: Contingent rents recognised as income] |
disclosure: IAS 17 47 e - Expiry date 2019.01.01 |
ifrs-full |
ContingentRentsRecognisedAsIncomeClassifiedAsOperatingLease |
X duration credit |
Contingent rents recognised as income, classified as operating lease |
The amount of contingent rents recognised as income for operating leases. [Refer: Contingent rents recognised as income] |
disclosure: IAS 17 56 b - Expiry date 2019.01.01 |
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. [Refer: 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 - Effective 2018.01.01, disclosure: IFRS 15 116 a - Effective 2018.01.01 |
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 - Effective 2018.01.01, disclosure: IFRS 7 35M b iii - Effective 2018.01.01, example: IFRS 7 35N - Effective 2018.01.01 |
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 - Effective 2018.01.01 |
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 - Effective 2018.01.01 |
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 - Effective 2018.01.01, disclosure: IFRS 15 116 a - Effective 2018.01.01 |
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 |
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 IG20C - Effective 2018.01.01, example: IFRS 7 6 |
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 |
CostsIncurredAndRecognisedProfitsLessRecognisedLosses |
X instant |
Costs incurred and recognised profits (less recognised losses) |
The aggregate amount of costs incurred and recognised profits, less recognised losses, to date on construction contracts in progress. |
disclosure: IFRIC 15 21 a - Expiry date 2018.01.01, disclosure: IAS 11 40 a - Expiry date 2018.01.01 |
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 - Effective 2018.01.01 |
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 - Effective 2018.01.01 |
ifrs-full |
CreditDerivativeNominalAmount |
X instant |
Credit derivative, nominal amount |
The nominal amount of a credit derivative. [Refer: Derivatives [member]] |
disclosure: IFRS 7 24G a - Effective 2018.01.01 |
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 2018.01.01, example: IFRS 7 IG25 b - Expiry date 2018.01.01, example: IFRS 7 36 c - Expiry date 2018.01.01 |
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 - Effective 2018.01.01, disclosure: IFRS 7 35M - Effective 2018.01.01 |
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 - Effective 2018.01.01, disclosure: IFRS 7 35M - Effective 2018.01.01 |
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]] |
example: IFRS 7 32 |
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 - Effective 2018.01.01 |
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 - Effective 2018.01.01 |
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 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 |