30.12.2022   

EN

Official Journal of the European Union

L 339/1


COMMISSION DELEGATED REGULATION (EU) 2022/2553

of 21 September 2022

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

(Text with EEA relevance)

THE EUROPEAN COMMISSION,

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

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

Whereas:

(1)

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

(2)

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

(3)

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

(4)

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

(5)

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

(6)

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

(7)

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

HAS ADOPTED THIS REGULATION:

Article 1

Amendments to Delegated Regulation (EU) 2019/815

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

(1)

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

(2)

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

(3)

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

Article 2

Transitional provision

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

Article 3

Entry into force and application

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

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

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

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

Done at Brussels, 21 September 2022.

For the Commission

The President

Ursula VON DER LEYEN


(1)   OJ L 390, 31.12.2004, p. 38.

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

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

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

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

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


ANNEX I

‘ANNEX I

Legend for the Tables of Annexes II, IV and VI

DATA/ATTRIBUTE TYPE/PREFIX

DEFINITION

text block

denotes that the element type is a block of text; it is used to mark up larger pieces of information, such as notes, accounting policies or tables; text blocks are non-numeric line items

text

denotes that the element type is text (a sequence of alphanumeric characters); it is used to mark up short pieces of narrative information; text elements are non-numeric line items

yyyy-mm-dd

denotes that the element type is a date; these elements are line items and non-numeric

X

denotes that the element type is monetary (a number in a declared currency); these elements are numeric line items

X.XX

denotes that the element type is a decimalised value (such as a percentage or a ‘per share’ value); these elements are numeric line items

shares

denotes that the element type is a number of shares; these elements are numeric line items

table

denotes the beginning of a structure represented by a table where rows and columns contribute to definition of a financial concept on their intersection

axis

denotes a dimensional property in a tabular structure

member

denotes a member of a dimension on an axis

guidance

denotes an element that supports browsing of taxonomy content

role

denotes an element representing a section of a taxonomy, e.g. statement of financial position, income statement, each individual note, etc.

abstract

denotes a grouping element or a header

instant or duration

denotes that the monetary value represents a stock (if instant) or a flow (if duration)

credit or debit

denotes the ‘natural’ balance of the disclosure

esef_cor

prefix applied in the Tables of Annexes IV and VI for elements defined in the namespace ‘https://www.esma.europa.eu/taxonomy/2022-03-24/esef_cor’

esef_all

prefix applied in the Table of Annex VI for elements defined in the namespace ‘https://www.esma.europa.eu/taxonomy/2022-03-24/esef_all’

esma_technical

prefix applied in the Table of Annex VI for elements defined in the namespace ‘http://www.esma.europa.eu/taxonomy/ext/technical’

ifrs-full

prefix applied in the Tables of Annexes IV and VI for elements defined in the namespace ‘https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full’

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


ANNEX II

‘ANNEX II

Mandatory markups

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 2023 that correspond to the elements in the Table of this Annex.

Table

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

Label

Type

References to IFRSs

Name of reporting entity or other means of identification

text

IAS 1 51 a

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

text

IAS 1 51 a

Domicile of entity

text

IAS 1 138 a

Legal form of entity

text

IAS 1 138 a

Country of incorporation

text

IAS 1 138 a

Address of entity’s registered office

text

IAS 1 138 a

Principal place of business

text

IAS 1 138 a

Description of nature of entity’s operations and principal activities

text

IAS 1 138 b

Name of parent entity

text

IAS 1 138 c, IAS 24 13

Name of ultimate parent of group

text

IAS 24 13, IAS 1 138 c

Length of life of limited life entity

text

IAS 1 138 d

Statement of IFRS compliance [text block]

text block

IAS 1 16

Explanation of departure from IFRS

text

IAS 1 20 b, IAS 1 20 c

Explanation of financial effect of departure from IFRS

text

IAS 1 20 d

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

text block

IAS 1 25

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

text

IAS 1 25

Explanation of why entity not regarded as going concern

text

IAS 1 25

Description of reason for using longer or shorter reporting period

text

IAS 1 36 a

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

text

IAS 1 36 b

Disclosure of reclassifications or changes in presentation [text block]

text block

IAS 1 41

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

text

IFRIC 14 10, IAS 1 125

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

text block

IAS 1 125

Dividends recognised as distributions to owners per share

X, duration

IAS 1 107

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

X duration

IAS 10 13, IAS 1 137

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

X.XX duration

IAS 1 137 a

Disclosure of accounting judgements and estimates [text block]

text block

IAS 1 10 e

Disclosure of accrued expenses and other liabilities [text block]

text block

IAS 1 10 e

Disclosure of allowance for credit losses [text block]

text block

IAS 1 10 e

Disclosure of associates [text block]

text block

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

Disclosure of auditors’ remuneration [text block]

text block

IAS 1 10 e

Disclosure of authorisation of financial statements [text block]

text block

IAS 1 10 e

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

text block

IAS 1 10 e

Disclosure of basis of consolidation [text block]

text block

IAS 1 10 e

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

text block

IAS 1 10 e

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

text block

IAS 41 Disclosure

Disclosure of borrowing costs [text block]

text block

IAS 23 Disclosure

Disclosure of borrowings [text block]

text block

IAS 1 10 e

Disclosure of business combinations [text block]

text block

IFRS 3 Disclosures

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

text block

IAS 1 10 e

Disclosure of cash and cash equivalents [text block]

text block

IAS 1 10 e

Disclosure of cash flow statement [text block]

text block

IAS 7 Presentation of a statement of cash flows

Disclosure of changes in accounting policies [text block]

text block

IAS 1 10 e

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

text block

IAS 8 Accounting policies

Disclosure of collateral [text block]

text block

IAS 1 10 e

Disclosure of claims and benefits paid [text block]

text block

IAS 1 10 e

Disclosure of commitments [text block]

text block

IAS 1 10 e

Disclosure of commitments and contingent liabilities [text block]

text block

IAS 1 10 e

Disclosure of contingent liabilities [text block]

text block

IAS 37 86

Disclosure of cost of sales [text block]

text block

IAS 1 10 e

Disclosure of credit risk [text block]

text block

IFRS 7 Credit risk, IAS 1 10 e

Disclosure of debt instruments [text block]

text block

IAS 1 10 e

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

text block

IAS 1 10 e

Disclosure of deferred income [text block]

text block

IAS 1 10 e

Disclosure of deferred taxes [text block]

text block

IAS 1 10 e

Disclosure of deposits from banks [text block]

text block

IAS 1 10 e

Disclosure of deposits from customers [text block]

text block

IAS 1 10 e

Disclosure of depreciation and amortisation expense [text block]

text block

IAS 1 10 e

Disclosure of derivative financial instruments [text block]

text block

IAS 1 10 e

Disclosure of discontinued operations [text block]

text block

IAS 1 10 e

Disclosure of dividends [text block]

text block

IAS 1 10 e

Disclosure of earnings per share [text block]

text block

IAS 33 Disclosure

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

text block

IAS 21 Disclosure

Disclosure of employee benefits [text block]

text block

IAS 19 Scope

Disclosure of entity’s operating segments [text block]

text block

IFRS 8 Disclosure

Disclosure of events after reporting period [text block]

text block

IAS 10 Disclosure

Disclosure of expenses [text block]

text block

IAS 1 10 e

Disclosure of expenses by nature [text block]

text block

IAS 1 10 e

Disclosure of exploration and evaluation assets [text block]

text block

IFRS 6 Disclosure

Disclosure of fair value measurement [text block]

text block

IFRS 13 Disclosure

Disclosure of fair value of financial instruments [text block]

text block

IAS 1 10 e

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

text block

IAS 1 10 e

Disclosure of finance cost [text block]

text block

IAS 1 10 e

Disclosure of finance income (cost) [text block]

text block

IAS 1 10 e

Disclosure of finance income [text block]

text block

IAS 1 10 e

Disclosure of financial assets held for trading [text block]

text block

IAS 1 10 e

Disclosure of financial instruments [text block]

text block

IFRS 7 Scope

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

text block

IAS 1 10 e

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

text block

IAS 1 10 e

Disclosure of financial instruments held for trading [text block]

text block

IAS 1 10 e

Disclosure of financial liabilities held for trading [text block]

text block

IAS 1 10 e

Disclosure of financial risk management [text block]

text block

IAS 1 10 e

Disclosure of first-time adoption [text block]

text block

IFRS 1 Presentation and disclosure

Disclosure of general and administrative expense [text block]

text block

IAS 1 10 e

Disclosure of general information about financial statements [text block]

text block

IAS 1 51

Disclosure of going concern [text block]

text block

IAS 1 10 e

Disclosure of goodwill [text block]

text block

IAS 1 10 e

Disclosure of government grants [text block]

text block

IAS 20 Disclosure

Disclosure of hyperinflationary reporting [text block]

text block

IAS 29 Disclosure

Disclosure of impairment of assets [text block]

text block

IAS 36 Disclosure

Disclosure of income tax [text block]

text block

IAS 12 Disclosure

Disclosure of information about employees [text block]

text block

IAS 1 10 e

Disclosure of information about key management personnel [text block]

text block

IAS 1 10 e

Disclosure of insurance contracts [text block]

text block

IFRS 4 Disclosure

Disclosure of insurance premium revenue [text block]

text block

IAS 1 10 e

Disclosure of intangible assets [text block]

text block

IAS 38 Disclosure

Disclosure of intangible assets and goodwill [text block]

text block

IAS 1 10 e

Disclosure of interest expense [text block]

text block

IAS 1 10 e

Disclosure of interest income [text block]

text block

IAS 1 10 e

Disclosure of interest income (expense) [text block]

text block

IAS 1 10 e

Disclosure of interests in other entities [text block]

text block

IFRS 12.1 Disclosure

Disclosure of interim financial reporting [text block]

text block

IAS 34 Content of an interim financial report

Disclosure of inventories [text block]

text block

IAS 2 Disclosure

Disclosure of investment contracts liabilities [text block]

text block

IAS 1 10 e

Disclosure of investment property [text block]

text block

IAS 40 Disclosure

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

text block

IAS 1 10 e

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

text block

IAS 1 10 e

Disclosure of issued capital [text block]

text block

IAS 1 10 e

Disclosure of joint ventures [text block]

text block

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

Disclosure of lease prepayments [text block]

text block

IAS 1 10 e

Disclosure of leases [text block]

text block

IFRS 16 Presentation, IFRS 16 Disclosure

Disclosure of liquidity risk [text block]

text block

IAS 1 10 e

Disclosure of loans and advances to banks [text block]

text block

IAS 1 10 e

Disclosure of loans and advances to customers [text block]

text block

IAS 1 10 e

Disclosure of market risk [text block]

text block

IAS 1 10 e

Disclosure of material accounting policy information [text block]

text block

Effective 2023-01-01 IAS 1.117 Disclosure

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

text block

IAS 1 10 e

Disclosure of non-controlling interests [text block]

text block

IAS 1 10 e

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

text block

IFRS 5 Presentation and disclosure

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

text block

IAS 1 10 e

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

text block

IAS 1 134

Disclosure of other assets [text block]

text block

IAS 1 10 e

Disclosure of other current assets [text block]

text block

IAS 1 10 e

Disclosure of other current liabilities [text block]

text block

IAS 1 10 e

Disclosure of other liabilities [text block]

text block

IAS 1 10 e

Disclosure of other non-current assets [text block]

text block

IAS 1 10 e

Disclosure of other non-current liabilities [text block]

text block

IAS 1 10 e

Disclosure of other operating expense [text block]

text block

IAS 1 10 e

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

text block

IAS 1 10 e

Disclosure of other operating income [text block]

text block

IAS 1 10 e

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

text block

IAS 37 Disclosure

Disclosure of prepayments and other assets [text block]

text block

IAS 1 10 e

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

text block

IAS 1 10 e

Disclosure of property, plant and equipment [text block]

text block

IAS 16 Disclosure

Disclosure of provisions [text block]

text block

IAS 1 10 e

Disclosure of reclassification of financial instruments [text block]

text block

IAS 1 10 e

Disclosure of regulatory deferral accounts [text block]

text block

IFRS 14 Disclosure, IFRS 14 Presentation

Disclosure of reinsurance [text block]

text block

IAS 1 10 e

Disclosure of related party [text block]

text block

IAS 24 Disclosures

Disclosure of repurchase and reverse repurchase agreements [text block]

text block

IAS 1 10 e

Disclosure of research and development expense [text block]

text block

IAS 1 10 e

Disclosure of reserves within equity [text block]

text block

IAS 1 79 b

Disclosure of restricted cash and cash equivalents [text block]

text block

IAS 1 10 e

Disclosure of revenue [text block]

text block

IAS 1 10 e

Disclosure of revenue from contracts with customers [text block]

text block

IFRS 15 Disclosure, IFRS 15 Presentation

Disclosure of separate financial statements [text block]

text block

IAS 27 Disclosure, IFRS 12 Objective

Disclosure of service concession arrangements [text block]

text block

SIC 29 Consensus

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

text block

IAS 1 79

Disclosure of share-based payment arrangements [text block]

text block

IFRS 2 44

Disclosure of subordinated liabilities [text block]

text block

IAS 1 10 e

Disclosure of subsidiaries [text block]

text block

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

Disclosure of significant accounting policies [text block]

text block

IAS 1 117

Disclosure of tax receivables and payables [text block]

text block

IAS 1 10 e

Disclosure of trade and other payables [text block]

text block

IAS 1 10 e

Disclosure of trade and other receivables [text block]

text block

IAS 1 10 e

Disclosure of trading income (expense) [text block]

text block

IAS 1 10 e

Disclosure of treasury shares [text block]

text block

IAS 1 10 e

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

text block

IAS 1 117 b

Description of accounting policy for biological assets [text block]

text block

IAS 1 117 b

Description of accounting policy for borrowing costs [text block]

text block

IAS 1 117 b

Description of accounting policy for borrowings [text block]

text block

IAS 1 117 b

Description of accounting policy for business combinations [text block]

text block

IAS 1 117 b

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

text block

IAS 1 117 b

Description of accounting policy for cash flows [text block]

text block

IAS 1 117 b

Description of accounting policy for collateral [text block]

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

Description of accounting policy for depreciation expense [text block]

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 7 46

Description of accounting policy for discontinued operations [text block]

text block

IAS 1 117 b

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

text block

IAS 1 117 b

Description of accounting policy for dividends [text block]

text block

IAS 1 117 b

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

text block

IAS 1 117 b

Description of accounting policy for emission rights [text block]

text block

IAS 1 117 b

Description of accounting policy for employee benefits [text block]

text block

IAS 1 117 b

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

text block

IAS 1 117 b

Description of accounting policy for exceptional items [text block]

text block

IAS 1 117 b

Description of accounting policy for expenses [text block]

text block

IAS 1 117 b

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

text block

IFRS 6 24 a

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

Description of accounting policy for finance costs [text block]

text block

IAS 1 117 b

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

text block

IAS 1 117 b

Description of accounting policy for financial assets [text block]

text block

IAS 1 117 b

Description of accounting policy for financial guarantees [text block]

text block

IAS 1 117 b

Description of accounting policy for financial instruments [text block]

text block

IAS 1 117 b

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

text block

IAS 1 117 b

Description of accounting policy for financial liabilities [text block]

text block

IAS 1 117 b

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

text block

IAS 1 117 b

Description of accounting policy for franchise fees [text block]

text block

IAS 1 117 b

Description of accounting policy for functional currency [text block]

text block

IAS 1 117 b

Description of accounting policy for goodwill [text block]

text block

IAS 1 117 b

Description of accounting policy for government grants [text block]

text block

IAS 20 39 a

Description of accounting policy for hedging [text block]

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

Description of accounting policy for income tax [text block]

text block

IAS 1 117 b

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

text block

IFRS 4 37 a

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

Description of accounting policy for investment property [text block]

text block

IAS 1 117 b

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

text block

IAS 1 117 b

Description of accounting policy for issued capital [text block]

text block

IAS 1 117 b

Description of accounting policy for leases [text block]

text block

IAS 1 117 b

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

text block

IAS 1 117 b

Description of accounting policy for measuring inventories [text block]

text block

IAS 2 36 a

Description of accounting policy for mining assets [text block]

text block

IAS 1 117 b

Description of accounting policy for mining rights [text block]

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

Description of accounting policy for programming assets [text block]

text block

IAS 1 117 b

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

text block

IAS 1 117 b

Description of accounting policy for provisions [text block]

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IFRS 7 28 a

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

Description of accounting policy for reinsurance [text block]

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

Description of accounting policy for segment reporting [text block]

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

Description of accounting policy for stripping costs [text block]

text block

IAS 1 117 b

Description of accounting policy for subsidiaries [text block]

text block

IAS 1 117 b

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

text block

IAS 1 117 b

Description of accounting policy for termination benefits [text block]

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

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

text block

IAS 1 117 b

Description of accounting policy for treasury shares [text block]

text block

IAS 1 117 b

Description of accounting policy for warrants [text block]

text block

IAS 1 117 b

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

text block

IAS 1 117 b


ANNEX III

‘ANNEX VI

Schema of the core taxonomy

Table

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

Prefix

Element name/role URI

Element type and attributes

Label type

Label content

References

ifrs-full

AbnormallyLargeChangesInAssetPricesOrForeignExchangeRatesMember

member

label

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

example: IAS 10.22

documentation

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

ifrs-full

AccountingEstimatesAxis

axis

label

Accounting estimates [axis]

Disclosure: IAS 8.39

documentation

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

ifrs-full

AccountingEstimatesMember

member [default]

label

Accounting estimates [member]

Disclosure: IAS 8.39

documentation

Expiry date 2023-01-01: This member stands for an asset, a liability or a periodic consumption of an asset, subject to adjustments that result from the assessment of the present status of, and expected future benefits and obligations associated with, assets and liabilities. It also represents the standard value for the ‘Accounting estimates’ axis if no other member is used. Effective 2023-01-01: This member stands for monetary amounts in financial statements that are subject to measurement uncertainty. It also represents the standard value for the ‘Accounting estimates’ axis if no other member is used

ifrs-full

AccountingProfit

X duration, credit

label

Accounting profit

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

documentation

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

ifrs-full

Accruals

X instant, credit

label

Accruals

Common practice: IAS 1.78

documentation

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

ifrs-full

AccrualsAndDeferredIncomeIncludingContractLiabilities

X instant, credit

label

Accruals and deferred income including contract liabilities

Common practice: IAS 1.55, Common practice: IAS 1.78

documentation

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

totalLabel

Total accruals and deferred income including contract liabilities

ifrs-full

AccrualsAndDeferredIncomeIncludingContractLiabilitiesAbstract

 

label

Accruals and deferred income including contract liabilities [abstract]

 

ifrs-full

AccrualsClassifiedAsCurrent

X instant, credit

label

Accruals classified as current

Common practice: IAS 1.78

documentation

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

ifrs-full

AccrualsClassifiedAsNoncurrent

X instant, credit

label

Accruals classified as non-current

Common practice: IAS 1.78

documentation

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

ifrs-full

AccruedIncomeIncludingContractAssets

X instant, debit

label

Accrued income including contract assets

Common practice: IAS 1.55, Common practice: IAS 1.78

documentation

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

totalLabel

Total accrued income including contract assets

ifrs-full

AccruedIncomeIncludingContractAssetsAbstract

 

label

Accrued income including contract assets [abstract]

 

ifrs-full

AccruedIncomeOtherThanContractAssets

X instant, debit

label

Accrued income other than contract assets

Common practice: IAS 1.55, Common practice: IAS 1.78

documentation

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

ifrs-full

AccumulatedChangesInFairValueOfFinancialAssetsAttributableToChangesInCreditRiskOfFinancialAssets

X instant, debit

label

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

Disclosure: IFRS 7.9 c

documentation

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

ifrs-full

AccumulatedChangesInFairValueOfFinancialAssetsRelatedCreditDerivativesOrSimilarInstruments

X instant

label

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

Disclosure: IFRS 7.9 d

documentation

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

ifrs-full

AccumulatedChangesInFairValueOfFinancialLiabilityAttributableToChangesInCreditRiskOfLiability

X instant, credit

label

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

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

documentation

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

ifrs-full

AccumulatedChangesInFairValueOfLoanOrReceivableAttributableToChangesInCreditRiskOfFinancialAssets

X instant, debit

label

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

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

documentation

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

ifrs-full

AccumulatedChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstruments

X instant

label

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

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

documentation

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

ifrs-full

AccumulatedDepreciationAmortisationAndImpairmentMember

member

label

Accumulated depreciation, amortisation and impairment [member]

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

documentation

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

ifrs-full

AccumulatedDepreciationAndAmortisationMember

member

label

Accumulated depreciation and amortisation [member]

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

documentation

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

ifrs-full

AccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountAssets

X instant, debit

label

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

Disclosure: IFRS 7.24B a (ii)

documentation

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

ifrs-full

AccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountLiabilities

X instant, credit

label

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

Disclosure: IFRS 7.24B a (ii)

documentation

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

ifrs-full

AccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesAssets

X instant, debit

label

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

Disclosure: IFRS 7.24B a (v)

documentation

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

ifrs-full

AccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesLiabilities

X instant, credit

label

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

Disclosure: IFRS 7.24B a (v)

documentation

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

ifrs-full

AccumulatedImpairmentMember

member

label

Accumulated impairment [member]

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

documentation

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

ifrs-full

AccumulatedOtherComprehensiveIncome

X instant, credit

label

Accumulated other comprehensive income

Common practice: IAS 1.55

documentation

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

totalLabel

Total accumulated other comprehensive income

ifrs-full

AccumulatedOtherComprehensiveIncomeAbstract

 

label

Accumulated other comprehensive income [abstract]

 

ifrs-full

AccumulatedOtherComprehensiveIncomeMember

member

label

Accumulated other comprehensive income [member]

Common practice: IAS 1.108

documentation

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

ifrs-full

AcquisitionAndAdministrationExpenseRelatedToInsuranceContracts

X duration, debit

label

Acquisition and administration expense related to insurance contracts

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

documentation

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

ifrs-full

AcquisitiondateFairValueOfEquityInterestInAcquireeHeldByAcquirerImmediatelyBeforeAcquisitionDate

X instant, credit

label

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

Disclosure: IFRS 3.B64 p (i)

documentation

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

ifrs-full

AcquisitiondateFairValueOfTotalConsiderationTransferred

X instant, credit

label

Consideration transferred, acquisition-date fair value

Disclosure: IFRS 3.B64 f

documentation

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

totalLabel

Total consideration transferred, acquisition-date fair value

ifrs-full

AcquisitiondateFairValueOfTotalConsiderationTransferredAbstract

 

label

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

 

ifrs-full

AcquisitionrelatedCostsForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

X duration, debit

label

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

Disclosure: IFRS 3.B64 m

documentation

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

ifrs-full

AcquisitionrelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

X duration, debit

label

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

Disclosure: IFRS 3.B64 m

documentation

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

ifrs-full

AcquisitionsThroughBusinessCombinationsBiologicalAssets

X duration, debit

label

Acquisitions through business combinations, biological assets

Disclosure: IAS 41.50 e

documentation

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

ifrs-full

AcquisitionsThroughBusinessCombinationsDeferredAcquisitionCostsArisingFromInsuranceContracts

X duration, debit

label

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

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

documentation

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

ifrs-full

AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill

X duration, debit

label

Acquisitions through business combinations, intangible assets and goodwill

Common practice: IAS 38.118 e (i)

documentation

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

ifrs-full

AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill

X duration, debit

label

Acquisitions through business combinations, intangible assets other than goodwill

Disclosure: IAS 38.118 e (i)

documentation

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

ifrs-full

AcquisitionsThroughBusinessCombinationsInvestmentProperty

X duration, debit

label

Acquisitions through business combinations, investment property

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

documentation

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

ifrs-full

AcquisitionsThroughBusinessCombinationsLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued

X duration, credit

label

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

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

documentation

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

ifrs-full

AcquisitionsThroughBusinessCombinationsOtherProvisions

X duration, credit

label

Acquisitions through business combinations, other provisions

Common practice: IAS 37.84

documentation

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

ifrs-full

AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment

X duration, debit

label

Acquisitions through business combinations, property, plant and equipment

Disclosure: IAS 16.73 e (iii)

documentation

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

ifrs-full

AcquisitionsThroughBusinessCombinationsReinsuranceAssets

X duration, debit

label

Acquisitions through business combinations, reinsurance assets

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

documentation

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

ifrs-full

ActualClaimsThatAriseFromContractsWithinScopeOfIFRS17

X instant, debit

label

Actual claims that arise from contracts within scope of IFRS 17

Disclosure: Effective 2023-01-01 IFRS 17.130

documentation

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

ifrs-full

ActuarialAssumptionOfDiscountRates

X.XX instant

label

Actuarial assumption of discount rates

Common practice: IAS 19.144

documentation

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

ifrs-full

ActuarialAssumptionOfDiscountRatesMember

member

label

Actuarial assumption of discount rates [member]

Common practice: IAS 19.145

documentation

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

ifrs-full

ActuarialAssumptionOfExpectedRatesOfInflation

X.XX instant

label

Actuarial assumption of expected rates of inflation

Common practice: IAS 19.144

documentation

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

ifrs-full

ActuarialAssumptionOfExpectedRatesOfInflationMember

member

label

Actuarial assumption of expected rates of inflation [member]

Common practice: IAS 19.145

documentation

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

ifrs-full

ActuarialAssumptionOfExpectedRatesOfPensionIncreases

X.XX instant

label

Actuarial assumption of expected rates of pension increases

Common practice: IAS 19.144

documentation

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

ifrs-full

ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember

member

label

Actuarial assumption of expected rates of pension increases [member]

Common practice: IAS 19.145

documentation

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

ifrs-full

ActuarialAssumptionOfExpectedRatesOfSalaryIncreases

X.XX instant

label

Actuarial assumption of expected rates of salary increases

Common practice: IAS 19.144

documentation

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

ifrs-full

ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember

member

label

Actuarial assumption of expected rates of salary increases [member]

Common practice: IAS 19.145

documentation

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

ifrs-full

ActuarialAssumptionOfLifeExpectancyAfterRetirement2019

DUR

label

Actuarial assumption of life expectancy after retirement

Common practice: IAS 19.144

documentation

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

ifrs-full

ActuarialAssumptionOfLifeExpectancyAfterRetirementMember

member

label

Actuarial assumption of life expectancy after retirement [member]

Common practice: IAS 19.145

documentation

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

ifrs-full

ActuarialAssumptionOfMedicalCostTrendRates

X.XX instant

label

Actuarial assumption of medical cost trend rates

Common practice: IAS 19.144

documentation

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

ifrs-full

ActuarialAssumptionOfMedicalCostTrendRatesMember

member

label

Actuarial assumption of medical cost trend rates [member]

Common practice: IAS 19.145

documentation

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

ifrs-full

ActuarialAssumptionOfMortalityRates

X.XX instant

label

Actuarial assumption of mortality rates

Common practice: IAS 19.144

documentation

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

ifrs-full

ActuarialAssumptionOfMortalityRatesMember

member

label

Actuarial assumption of mortality rates [member]

Common practice: IAS 19.145

documentation

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

ifrs-full

ActuarialAssumptionOfRetirementAge2019

DUR

label

Actuarial assumption of retirement age

Common practice: IAS 19.144

documentation

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

ifrs-full

ActuarialAssumptionOfRetirementAgeMember

member

label

Actuarial assumption of retirement age [member]

Common practice: IAS 19.145

documentation

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

ifrs-full

ActuarialAssumptionsAxis

axis

label

Actuarial assumptions [axis]

Disclosure: IAS 19.145

documentation

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

ifrs-full

ActuarialAssumptionsMember

member [default]

label

Actuarial assumptions [member]

Disclosure: IAS 19.145

documentation

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

ifrs-full

ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsBeforeTaxDefinedBenefitPlans

X duration, credit

label

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

Common practice: IAS 19.135 b

documentation

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

ifrs-full

ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetDefinedBenefitLiabilityAsset

(X) duration, debit

label

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

Disclosure: IAS 19.141 c (ii)

documentation

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

negatedLabel

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

ifrs-full

ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetOfTaxDefinedBenefitPlans

X duration, credit

label

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

Common practice: IAS 19.135 b

documentation

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

ifrs-full

ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsBeforeTaxDefinedBenefitPlans

X duration, credit

label

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

Common practice: IAS 19.135 b

documentation

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

ifrs-full

ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset

(X) duration, debit

label

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

Disclosure: IAS 19.141 c (iii)

documentation

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

negatedLabel

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

ifrs-full

ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetOfTaxDefinedBenefitPlans

X duration, credit

label

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

Common practice: IAS 19.135 b

documentation

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

ifrs-full

ActuarialGainsLossesArisingFromExperienceAdjustmentsBeforeTaxDefinedBenefitPlans

X duration, credit

label

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

Common practice: IAS 19.135 b

documentation

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

ifrs-full

ActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset

(X) duration, debit

label

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

Common practice: IAS 19.141 c

documentation

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

negatedLabel

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

ifrs-full

ActuarialGainsLossesArisingFromExperienceAdjustmentsNetOfTaxDefinedBenefitPlans

X duration, credit

label

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

Common practice: IAS 19.135 b

documentation

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

ifrs-full

ActuarialPresentValueOfPromisedRetirementBenefits

X instant, credit

label

Actuarial present value of promised retirement benefits

Disclosure: IAS 26.35 d

documentation

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

ifrs-full

AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets

X duration

label

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

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

documentation

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

commentaryGuidance

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

ifrs-full

AdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract

 

label

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

 

ifrs-full

AdditionalDisclosuresRelatedToRegulatoryDeferralAccountsAbstract

 

label

Additional disclosures related to regulatory deferral accounts [abstract]

 

ifrs-full

AdditionalInformationAboutEntityExposureToRisk

text

label

Additional information about entity exposure to risk

Disclosure: IFRS 7.35

documentation

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

ifrs-full

AdditionalInformationAboutInsuranceContractsExplanatory

text block

label

Additional information about insurance contracts [text block]

Disclosure: Effective 2023-01-01 IFRS 17.94

documentation

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

ifrs-full

AdditionalInformationAboutNatureAndFinancialEffectOfBusinessCombination

text

label

Additional information about nature and financial effect of business combination

Disclosure: IFRS 3.63

documentation

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

ifrs-full

AdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatory

text block

label

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

Disclosure: IFRS 12.B25

documentation

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

ifrs-full

AdditionalInformationAboutSharebasedPaymentArrangements

text block

label

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

Disclosure: IFRS 2.52

documentation

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

ifrs-full

AdditionalInformationAbstract

 

label

Additional information [abstract]

 

ifrs-full

AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination

X duration, credit

label

Additional liabilities, contingent liabilities recognised in business combination

Disclosure: IFRS 3.B67 c

documentation

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

totalLabel

Total additional liabilities, contingent liabilities recognised in business combination

ifrs-full

AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationAbstract

 

label

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

 

ifrs-full

AdditionalPaidinCapital

X instant, credit

label

Additional paid-in capital

Common practice: IAS 1.55

documentation

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

ifrs-full

AdditionalPaidinCapitalMember

member

label

Additional paid-in capital [member]

Common practice: IAS 1.108

documentation

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

ifrs-full

AdditionalProvisionsOtherProvisions

X duration, credit

label

Additional provisions, other provisions

Disclosure: IAS 37.84 b

documentation

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

totalLabel

Total additional provisions, other provisions

ifrs-full

AdditionalProvisionsOtherProvisionsAbstract

 

label

Additional provisions, other provisions [abstract]

 

ifrs-full

AdditionalRecognitionGoodwill

X duration, debit

label

Additional recognition, goodwill

Disclosure: IFRS 3.B67 d (ii)

documentation

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

ifrs-full

AdditionsFromAcquisitionsInvestmentProperty

X duration, debit

label

Additions from acquisitions, investment property

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

documentation

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

ifrs-full

AdditionsFromPurchasesBiologicalAssets

X duration, debit

label

Additions from purchases, biological assets

Disclosure: IAS 41.50 b

documentation

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

ifrs-full

AdditionsFromSubsequentExpenditureRecognisedAsAssetBiologicalAssets

X duration, debit

label

Additions from subsequent expenditure recognised as asset, biological assets

Common practice: IAS 41.50

documentation

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

ifrs-full

AdditionsFromSubsequentExpenditureRecognisedAsAssetInvestmentProperty

X duration, debit

label

Additions from subsequent expenditure recognised as asset, investment property

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

documentation

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

ifrs-full

AdditionsInvestmentPropertyAbstract

 

label

Additions, investment property [abstract]

 

ifrs-full

AdditionsLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued

X duration, credit

label

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

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

documentation

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

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets

X duration, debit

label

Additions other than through business combinations, biological assets

Common practice: IAS 41.50

documentation

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

totalLabel

Total additions other than through business combinations, biological assets

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsBiologicalAssetsAbstract

 

label

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

 

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill

X duration, debit

label

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

Disclosure: IAS 38.118 e (i)

documentation

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

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty

X duration, debit

label

Additions other than through business combinations, investment property

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

documentation

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

totalLabel

Total additions other than through business combinations, investment property

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment

X duration, debit

label

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

Disclosure: IAS 16.73 e (i)

documentation

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

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsReinsuranceAssets

X duration, debit

label

Additions other than through business combinations, reinsurance assets

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

documentation

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

ifrs-full

AdditionsToNoncurrentAssets

X duration, debit

label

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

Disclosure: IFRS 8.24 b, Disclosure: IFRS 8.28 e

documentation

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

ifrs-full

AdditionsToRightofuseAssets

X duration, debit

label

Additions to right-of-use assets

Disclosure: IFRS 16.53 h

documentation

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

ifrs-full

AddressOfRegisteredOfficeOfEntity

text

label

Address of entity’s registered office

Disclosure: IAS 1.138 a

documentation

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

ifrs-full

AddressWhereConsolidatedFinancialStatementsAreObtainable

text

label

Address where consolidated financial statements are obtainable

Disclosure: IAS 27.16 a

documentation

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

ifrs-full

AdjustedWeightedAverageShares

shares

label

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

Disclosure: IAS 33.70 b

documentation

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

ifrs-full

AdjustmentsForAmortisationExpense

X duration, debit

label

Adjustments for amortisation expense

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForAmountsTransferredToInitialCarryingAmountOfHedgedItems

(X) duration, debit

label

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

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

documentation

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

negatedLabel

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

ifrs-full

AdjustmentsForCurrentTaxOfPriorPeriod

X duration, debit

label

Adjustments for current tax of prior periods

Example: IAS 12.80 b

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInAccruedIncomeIncludingContractAssets

X duration, debit

label

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

Common practice: IAS 7.20 a

documentation

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

totalLabel

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

ifrs-full

AdjustmentsForDecreaseIncreaseInAccruedIncomeIncludingContractAssetsAbstract

 

label

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

 

ifrs-full

AdjustmentsForDecreaseIncreaseInAccruedIncomeOtherThanContractAssets

X duration, debit

label

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

Common practice: IAS 7.20 a

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInBiologicalAssets

X duration, debit

label

Adjustments for decrease (increase) in biological assets

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInContractAssets

X duration, debit

label

Adjustments for decrease (increase) in contract assets

Common practice: IAS 7.20 a

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInDerivativeFinancialAssets

X duration, debit

label

Adjustments for decrease (increase) in derivative financial assets

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInFinancialAssetsHeldForTrading

X duration, debit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInInventories

X duration, debit

label

Adjustments for decrease (increase) in inventories

Common practice: IAS 7.20 a

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToBanks

X duration, debit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToCustomers

X duration, debit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInOtherAssets

X duration, debit

label

Adjustments for decrease (increase) in other assets

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInOtherCurrentAssets

X duration, debit

label

Adjustments for decrease (increase) in other current assets

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables

X duration, debit

label

Adjustments for decrease (increase) in other operating receivables

Common practice: IAS 7.20 a

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInPrepaidExpenses

X duration, debit

label

Adjustments for decrease (increase) in prepaid expenses

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowed

X duration, debit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInTradeAccountReceivable

X duration, debit

label

Adjustments for decrease (increase) in trade accounts receivable

Common practice: IAS 7.20 a

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables

X duration, debit

label

Adjustments for decrease (increase) in trade and other receivables

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForDeferredTaxExpense

X duration, debit

label

Adjustments for deferred tax expense

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForDeferredTaxOfPriorPeriods

X duration, debit

label

Adjustments for deferred tax of prior periods

Common practice: IAS 12.80

documentation

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

ifrs-full

AdjustmentsForDepreciationAndAmortisationExpense

X duration, debit

label

Adjustments for depreciation and amortisation expense

Common practice: IAS 7.20 b

documentation

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

ifrs-full

AdjustmentsForDepreciationAndAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss

X duration, debit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForDepreciationExpense

X duration, debit

label

Adjustments for depreciation expense

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForDividendIncome

X duration, credit

label

Adjustments for dividend income

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForFairValueGainsLosses

X duration, debit

label

Adjustments for fair value losses (gains)

Common practice: IAS 7.20 b

documentation

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

ifrs-full

AdjustmentsForFinanceCosts

X duration, debit

label

Adjustments for finance costs

Common practice: IAS 7.20 c

documentation

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

ifrs-full

AdjustmentsForFinanceIncome

X duration, credit

label

Adjustments for finance income

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForFinanceIncomeCost

X duration, credit

label

Adjustments for finance income (cost)

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForGainLossOnDisposalOfInvestmentsInSubsidiariesJointVenturesAndAssociates

X duration, credit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipment

X duration, credit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForGainsLossesOnChangeInFairValueLessCostsToSellBiologicalAssets

X duration, credit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives

X duration, credit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForGainsLossesOnFairValueAdjustmentInvestmentProperty

X duration, credit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForImpairmentLossRecognisedInProfitOrLossGoodwill

X duration, debit

label

Adjustments for impairment loss recognised in profit or loss, goodwill

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss

X duration, debit

label

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

Common practice: IAS 7.20 b

documentation

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

ifrs-full

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossExplorationAndEvaluationAssets

X duration, debit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossInventories

X duration, debit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances

X duration, debit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment

X duration, debit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeAndOtherReceivables

X duration, debit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForIncomeTaxExpense

X duration, debit

label

Adjustments for income tax expense

Disclosure: IAS 7.35

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInContractLiabilities

X duration, debit

label

Adjustments for increase (decrease) in contract liabilities

Common practice: IAS 7.20 a

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilities

X duration, debit

label

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

Common practice: IAS 7.20 a

documentation

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

totalLabel

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

ifrs-full

AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilitiesAbstract

 

label

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

 

ifrs-full

AdjustmentsForIncreaseDecreaseInDeferredIncomeOtherThanContractLiabilities

X duration, debit

label

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

Common practice: IAS 7.20 a

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInDepositsFromBanks

X duration, debit

label

Adjustments for increase (decrease) in deposits from banks

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInDepositsFromCustomers

X duration, debit

label

Adjustments for increase (decrease) in deposits from customers

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInDerivativeFinancialLiabilities

X duration, debit

label

Adjustments for increase (decrease) in derivative financial liabilities

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities

X duration, debit

label

Adjustments for increase (decrease) in employee benefit liabilities

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesHeldForTrading

X duration, debit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInInsuranceReinsuranceAndInvestmentContractLiabilities

X duration, debit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInOtherCurrentLiabilities

X duration, debit

label

Adjustments for increase (decrease) in other current liabilities

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInOtherLiabilities

X duration, debit

label

Adjustments for increase (decrease) in other liabilities

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInOtherOperatingPayables

X duration, debit

label

Adjustments for increase (decrease) in other operating payables

Common practice: IAS 7.20 a

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInRepurchaseAgreementsAndCashCollateralOnSecuritiesLent

X duration, debit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInTradeAccountPayable

X duration, debit

label

Adjustments for increase (decrease) in trade accounts payable

Common practice: IAS 7.20 a

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables

X duration, debit

label

Adjustments for increase (decrease) in trade and other payables

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForIncreaseInOtherProvisionsArisingFromPassageOfTime

X duration, debit

label

Adjustments for increase in other provisions arising from passage of time

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForInterestExpense

X duration, debit

label

Adjustments for interest expense

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForInterestIncome

X duration, credit

label

Adjustments for interest income

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets

X duration, debit

label

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

Common practice: IAS 7.14

documentation

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

ifrs-full

AdjustmentsForProvisions

X duration, debit

label

Adjustments for provisions

Common practice: IAS 7.20 b

documentation

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

ifrs-full

AdjustmentsForReconcileProfitLoss

X duration, debit

label

Adjustments to reconcile profit (loss)

Disclosure: IAS 7.20

documentation

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

totalLabel

Total adjustments to reconcile profit (loss)

ifrs-full

AdjustmentsForReconcileProfitLossAbstract

 

label

Adjustments to reconcile profit (loss) [abstract]

 

ifrs-full

AdjustmentsForSharebasedPayments

X duration, debit

label

Adjustments for share-based payments

Common practice: IAS 7.20 b

documentation

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

ifrs-full

AdjustmentsForUndistributedProfitsOfAssociates

(X) duration, credit

label

Adjustments for undistributed profits of associates

Common practice: IAS 7.20 b

documentation

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

negatedLabel

Adjustments for undistributed profits of associates

ifrs-full

AdjustmentsForUndistributedProfitsOfInvestmentsAccountedForUsingEquityMethod

X duration, credit

label

Adjustments for undistributed profits of investments accounted for using equity method

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForUnrealisedForeignExchangeLossesGains

X duration, debit

label

Adjustments for unrealised foreign exchange losses (gains)

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

documentation

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

ifrs-full

AdjustmentsToProfitLossForInterestAndDividendsOnEquityInstrumentsOtherThanPreferenceSharesAndParticipatingEquityInstruments

(X) duration, debit

label

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

Common practice: IAS 33.70 a

documentation

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

negatedLabel

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

ifrs-full

AdjustmentsToReconcileProfitLossAttributableToOwnersOfParentToNumeratorUsedInCalculatingBasicEarningsPerShare

(X) duration, debit

label

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

Disclosure: IAS 33.70 a

documentation

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

negatedTotalLabel

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

ifrs-full

AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital

X duration, debit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsToReconcileProfitLossToNumeratorUsedInCalculatingBasicEarningsPerShareAbstract

 

label

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

 

ifrs-full

AdjustmentsToReconcileProfitLossToNumeratorUsedInCalculatingEarningsPerShareAbstract

 

label

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

 

ifrs-full

AdjustmentToCarryingAmountsReportedUnderPreviousGAAP

X instant, debit

label

Aggregate adjustment to carrying amounts of investments reported under previous GAAP

Disclosure: IFRS 1.31 c

documentation

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

ifrs-full

AdjustmentToMidmarketConsensusPriceMeasurementInputMember

member

label

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

Example: IFRS 13.B36 c

documentation

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

ifrs-full

AdjustmentToProfitLossForPreferenceShareDividends

(X) duration, debit

label

Adjustment to profit (loss) for preference share dividends

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

documentation

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

negatedLabel

Adjustment to profit (loss) for preference share dividends

ifrs-full

AdministrationCostsNotReflectedInReturnOnPlanAssetsDefinedBenefitPlans

X duration, debit

label

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

Common practice: IAS 19.135 b

documentation

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

ifrs-full

AdministrativeExpense

(X) duration, debit

label

Administrative expenses

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

documentation

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

negatedLabel

Administrative expenses

ifrs-full

Advances

X instant, credit

label

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

Common practice: IAS 1.55, Common practice: IAS 1.78

documentation

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

ifrs-full

AdvertisingExpense

X duration, debit

label

Advertising expense

Common practice: IAS 1.112 c

documentation

The amount of expense arising from advertising.

ifrs-full

AggregateAdjustmentToCarryingValueReportedUnderPreviousGAAPMember

member

label

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

Disclosure: IFRS 1.30 b

documentation

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

ifrs-full

AggregateContinuingAndDiscontinuedOperationsMember

member

label

Aggregate continuing and discontinued operations [member]

Disclosure: IFRS 5 – Presentation and disclosu

documentation

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

ifrs-full

AggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised

X instant

label

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

Disclosure: IFRS 7.28 b

documentation

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

periodStartLabel

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

periodEndLabel

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

ifrs-full

AggregatedIndividuallyImmaterialAssociatesMember

member

label

Aggregated individually immaterial associates [member]

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

documentation

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

ifrs-full

AggregatedIndividuallyImmaterialBusinessCombinationsMember

member

label

Aggregated individually immaterial business combinations [member]

Disclosure: IFRS 3.B65

documentation

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

ifrs-full

AggregatedIndividuallyImmaterialJointVenturesMember

member

label

Aggregated individually immaterial joint ventures [member]

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

documentation

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

ifrs-full

AggregatedMeasurementMember

member [default]

label

Aggregated measurement [member]

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

documentation

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

ifrs-full

AggregatedTimeBandsMember

member

label

Aggregated time bands [member]

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

documentation

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

ifrs-full

AggregateNotSignificantIndividualAssetsOrCashgeneratingUnitsMember

member

label

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

Disclosure: IAS 36.135

documentation

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

ifrs-full

AggregateOfFairValuesMember

member [default]

label

Aggregate of fair values [member]

Disclosure: IFRS 1.30 a

documentation

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

ifrs-full

AgriculturalProduceByGroupAxis

axis

label

Agricultural produce by group [axis]

Common practice: IAS 41.46 b (ii)

documentation

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

ifrs-full

AgriculturalProduceGroupMember

member [default]

label

Agricultural produce, group [member]

Common practice: IAS 41.46 b (ii)

documentation

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

ifrs-full

Aircraft

X instant, debit

label

Aircraft

Example: IAS 16.37 e

documentation

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

ifrs-full

AircraftMember

member

label

Aircraft [member]

Example: IAS 16.37 e

documentation

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

ifrs-full

AirportLandingRightsMember

member

label

Airport landing rights [member]

Common practice: IAS 38.119

documentation

This member stands for airport landing rights.

ifrs-full

AllLevelsOfFairValueHierarchyMember

member [default]

label

All levels of fair value hierarchy [member]

Disclosure: IAS 19.142, Disclosure: IFRS 13.93 b

documentation

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

ifrs-full

AllOtherSegmentsMember

member

label

All other segments [member]

Disclosure: IFRS 15.115, Disclosure: IFRS 8.16

documentation

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

ifrs-full

AllowanceAccountForCreditLossesOfFinancialAssets

X instant, credit

label

Allowance account for credit losses of financial assets

Disclosure: Expiry date 2023-01-01 IFRS 7.16

documentation

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

periodStartLabel

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

periodEndLabel

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

ifrs-full

AllowanceForCreditLossesMember

member

label

Allowance for credit losses [member]

Common practice: IAS 12.81 g

documentation

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

ifrs-full

AllTypesOfDepositaryReceiptsMember

member

label

All types of depositary receipts [member]

Common practice: IAS 1.112 c

documentation

This member stands for all types of depositary receipts.

ifrs-full

AllYearsOfInsuranceClaimMember

member [default]

label

All years of insurance claim [member]

Disclosure: Effective 2023-01-01 IFRS 17.130

documentation

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

ifrs-full

AmortisationAssetsRecognisedFromCostsIncurredToObtainOrFulfilContractsWithCustomers

X duration, debit

label

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

Disclosure: IFRS 15.128 b

documentation

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

ifrs-full

AmortisationDeferredAcquisitionCostsArisingFromInsuranceContracts

(X) duration, credit

label

Amortisation, deferred acquisition costs arising from insurance contracts

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

documentation

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

negatedLabel

Amortisation, deferred acquisition costs arising from insurance contracts

ifrs-full

AmortisationExpense

X duration, debit

label

Amortisation expense

Common practice: IAS 1.112 c

documentation

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

ifrs-full

AmortisationIntangibleAssetsOtherThanGoodwill

(X) duration

label

Amortisation, intangible assets other than goodwill

Disclosure: IAS 38.118 e (vi)

documentation

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

commentaryGuidance

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

negatedLabel

Amortisation, intangible assets other than goodwill

ifrs-full

AmortisationMethodIntangibleAssetsOtherThanGoodwill

text

label

Amortisation method, intangible assets other than goodwill

Disclosure: IAS 38.118 b

documentation

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

ifrs-full

AmortisationOfGainsAndLossesArisingOnBuyingReinsurance

X duration, debit

label

Amortisation of losses (gains) arising on buying reinsurance

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

documentation

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

ifrs-full

AmortisationRateIntangibleAssetsOtherThanGoodwill

X.XX duration

label

Amortisation rate, intangible assets other than goodwill

Disclosure: IAS 38.118 a

documentation

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

ifrs-full

AmountByWhichFinancialAssetsRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRisk

X instant

label

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

Disclosure: IFRS 7.9 b

documentation

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

commentaryGuidance

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

ifrs-full

AmountByWhichLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRisk

X instant

label

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

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

documentation

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

commentaryGuidance

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

ifrs-full

AmountByWhichRegulatoryDeferralAccountCreditBalanceHasBeenReducedBecauseItIsNoLongerFullyReversible

X instant, debit

label

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

Disclosure: IFRS 14.36

documentation

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

ifrs-full

AmountByWhichRegulatoryDeferralAccountDebitBalanceHasBeenReducedBecauseItIsNoLongerFullyRecoverable

X instant, credit

label

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

Disclosure: IFRS 14.36

documentation

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

ifrs-full

AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount

X instant, debit

label

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

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

documentation

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

ifrs-full

AmountByWhichValueAssignedToKeyAssumptionMustChangeInOrderForUnitsRecoverableAmountToBeEqualToCarryingAmount

X.XX instant

label

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

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

documentation

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

ifrs-full

AmountIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntity

X duration, debit

label

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

Disclosure: IAS 24.18 A

documentation

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

ifrs-full

AmountOfReclassificationsOrChangesInPresentation

X duration

label

Amount of reclassifications or changes in presentation

Disclosure: IAS 1.41 b

documentation

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

ifrs-full

AmountPresentedInOtherComprehensiveIncomeRealisedAtDerecognition

X duration

label

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

Disclosure: IFRS 7.10 d

documentation

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

ifrs-full

AmountReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproach

X duration, debit

label

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

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

documentation

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

ifrs-full

AmountReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachNewlyDesignatedFinancialAssets

X duration, debit

label

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

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

documentation

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

ifrs-full

AmountReclassifiedToOtherComprehensiveIncomeFromProfitOrLossApplyingOverlayApproachBeforeTax

X duration, credit

label

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

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

documentation

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

ifrs-full

AmountReclassifiedToOtherComprehensiveIncomeFromProfitOrLossApplyingOverlayApproachNetOfTax

X duration, credit

label

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

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

documentation

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

ifrs-full

AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSale

X instant, credit

label

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

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

documentation

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

ifrs-full

AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSaleMember

member

label

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

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

documentation

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

ifrs-full

AmountRecognisedInProfitOrLossForReportingPeriodToReflectChangesInLeasePaymentsThatAriseFromRentConcessionsOccurringAsDirectConsequenceOfCovid19PandemicToWhichLesseeAppliedPracticalExpedientInParagraph46AOfIFRS16

X duration, credit

label

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

Disclosure: IFRS 16.60 A b

documentation

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

commentaryGuidance

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

ifrs-full

AmountRemovedFromReserveOfCashFlowHedgesAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied

(X) duration, debit

label

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

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

documentation

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

negatedLabel

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

ifrs-full

AmountRemovedFromReserveOfChangeInValueOfForeignCurrencyBasisSpreadsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied

(X) duration, debit

label

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

Disclosure: IFRS 9.6.5.16

documentation

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

negatedLabel

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

ifrs-full

AmountRemovedFromReserveOfChangeInValueOfForwardElementsOfForwardContractsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied

(X) duration, debit

label

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

Disclosure: IFRS 9.6.5.16

documentation

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

negatedLabel

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

ifrs-full

AmountRemovedFromReserveOfChangeInValueOfTimeValueOfOptionsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied

(X) duration, debit

label

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

Disclosure: IFRS 9.6.5.15 b (i)

documentation

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

negatedLabel

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

ifrs-full

AmountReportedInProfitOrLossApplyingIFRS9FinancialAssetsToWhichOverlayApproachIsApplied

X duration, debit

label

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

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

documentation

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

ifrs-full

AmountsArisingFromInsuranceContractsAxis

axis

label

Amounts arising from insurance contracts [axis]

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

documentation

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

ifrs-full

AmountsIncurredDeferredAcquisitionCostsArisingFromInsuranceContracts

X duration, debit

label

Amounts incurred, deferred acquisition costs arising from insurance contracts

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

documentation

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

ifrs-full

AmountsPayableOnDemandThatAriseFromContractsWithinScopeOfIFRS17

X instant, credit

label

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

Disclosure: Effective 2023-01-01 IFRS 17.132 c

documentation

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

ifrs-full

AmountsPayableRelatedPartyTransactions

X instant, credit

label

Amounts payable, related party transactions

Disclosure: IAS 24.18 b, Disclosure: IAS 24.20

documentation

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

ifrs-full

AmountsPayableToTransfereeInRespectOfTransferredAssets

X instant, credit

label

Other amounts payable to transferee in respect of transferred assets

Disclosure: IFRS 7.42E d

documentation

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

ifrs-full

AmountsReceivableRelatedPartyTransactions

X instant, debit

label

Amounts receivable, related party transactions

Disclosure: IAS 24.18 b, Disclosure: IAS 24.20

documentation

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

ifrs-full

AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract

 

label

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

 

ifrs-full

AmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

X duration

label

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

Disclosure: IFRS 3.B64 l (iii)

documentation

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

ifrs-full

AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryBeforeTax

(X) duration, debit

label

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

Disclosure: IFRS 9.5.6.5

documentation

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

negatedLabel

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

ifrs-full

AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryNetOfTax

(X) duration, debit

label

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

Disclosure: IFRS 9.5.6.5

documentation

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

negatedLabel

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

ifrs-full

AmountsRemovedFromEquityAndIncludedInCarryingAmountOfNonfinancialAssetLiabilityWhoseAcquisitionOrIncurrenceWasHedgedHighlyProbableForecastTransactionBeforeTax

(X) duration, debit

label

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

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

documentation

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

negatedLabel

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

ifrs-full

AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets

(X) instant, credit

label

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

Disclosure: IFRS 7.13C d

documentation

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

negatedTotalLabel

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

ifrs-full

AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssetsAbstract

 

label

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

 

ifrs-full

AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities

(X) instant, debit

label

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

Disclosure: IFRS 7.13C d

documentation

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

negatedTotalLabel

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

ifrs-full

AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilitiesAbstract

 

label

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

 

ifrs-full

AmountThatWouldHaveBeenReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachIfFinancialAssetsHadNotBeenDedesignated

X duration, debit

label

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

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

documentation

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

ifrs-full

AmountThatWouldHaveBeenReportedInProfitOrLossIfIAS39HadBeenAppliedFinancialAssetsToWhichOverlayApproachIsApplied

X duration, debit

label

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

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

documentation

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

ifrs-full

AnalysisOfAgeOfFinancialAssetsThatArePastDueButNotImpaired

text block

label

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

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

documentation

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

ifrs-full

AnalysisOfCreditExposuresUsingExternalCreditGradingSystemExplanatory

text block

label

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

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

documentation

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

ifrs-full

AnalysisOfCreditExposuresUsingInternalCreditGradingSystemExplanatory

text block

label

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

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

documentation

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

ifrs-full

AnalysisOfFinancialAssetsThatAreIndividuallyDeterminedToBeImpaired

text block

label

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

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

documentation

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

ifrs-full

AnalysisOfIncomeAndExpenseAbstract

 

label

Analysis of income and expense [abstract]

 

ifrs-full

AnnouncementOfPlanToDiscontinueOperationMember

member

label

Announcement of plan to discontinue operation [member]

Example: IAS 10.22 b

documentation

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

ifrs-full

AnnouncingOrCommencingImplementationOfMajorRestructuringMember

member

label

Announcing or commencing implementation of major restructuring [member]

Example: IAS 10.22 e

documentation

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

ifrs-full

AnnualImprovements201820AmendmentsToIAS41Member

member

label

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

Disclosure: Expiry date 2024-01-01 IAS 41.65

documentation

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

ifrs-full

AnnualImprovements201820AmendmentsToIFRS1Member

member

label

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

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

documentation

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

ifrs-full

AnnualImprovements201820AmendmentsToIFRS9Member

member

label

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

Disclosure: Expiry date 2024-01-01 IFRS 9.7.1.9

documentation

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

ifrs-full

AnnualImprovementsToIFRSStandards201820Member

member

label

Annual Improvements to IFRS Standards 2018-20 [member]

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

documentation

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

ifrs-full

ApplicableTaxRate

X.XX duration

label

Applicable tax rate

Disclosure: IAS 12.81 c (ii)

documentation

The applicable income tax rate.

ifrs-full

AreaOfLandUsedForAgriculture

area

label

Area of land used for agriculture

Common practice: IAS 41.46 b (i)

documentation

The area of land used for agriculture by the entity.

ifrs-full

AssetbackedDebtInstrumentsHeld

X instant, debit

label

Asset-backed debt instruments held

Common practice: IAS 1.112 c

documentation

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

ifrs-full

AssetbackedFinancingsMember

member

label

Asset-backed financings [member]

Example: IFRS 12.B23 b

documentation

This member stands for asset-backed financings.

ifrs-full

AssetbackedSecuritiesAmountContributedToFairValueOfPlanAssets

X instant, debit

label

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

Example: IAS 19.142 g

documentation

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

ifrs-full

AssetbackedSecuritiesPercentageContributedToFairValueOfPlanAssets

X.XX instant

label

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

Common practice: IAS 19.142 g

documentation

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

ifrs-full

AssetRecognisedForExpectedReimbursementContingentLiabilitiesInBusinessCombination

X instant, debit

label

Asset recognised for expected reimbursement, contingent liabilities in business combination

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

documentation

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

ifrs-full

AssetRecognisedForExpectedReimbursementOtherProvisions

X instant, debit

label

Asset recognised for expected reimbursement, other provisions

Disclosure: IAS 37.85 c

documentation

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

ifrs-full

Assets

X instant, debit

label

Assets

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

documentation

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

totalLabel

Total assets

periodStartLabel

Assets at beginning of period

periodEndLabel

Assets at end of period

ifrs-full

AssetsAbstract

 

label

Assets [abstract]

 

ifrs-full

AssetsAndLiabilitiesAxis

axis

label

Assets and liabilities [axis]

Disclosure: IAS 1.125

documentation

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

ifrs-full

AssetsAndLiabilitiesClassifiedAsHeldForSaleAxis

axis

label

Assets and liabilities classified as held for sale [axis]

Disclosure: IFRS 5.38

documentation

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

ifrs-full

AssetsAndLiabilitiesClassifiedAsHeldForSaleMember

member

label

Assets and liabilities classified as held for sale [member]

Disclosure: IFRS 5.38

documentation

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

ifrs-full

AssetsAndLiabilitiesMember

member [default]

label

Assets and liabilities [member]

Disclosure: IAS 1.125

documentation

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

ifrs-full

AssetsAndLiabilitiesNotClassifiedAsHeldForSaleMember

member [default]

label

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

Disclosure: IFRS 5.38

documentation

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

ifrs-full

AssetsAndRegulatoryDeferralAccountDebitBalances

X instant, debit

label

Assets and regulatory deferral account debit balances

Disclosure: IFRS 14.21

documentation

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

ifrs-full

AssetsArisingFromExplorationForAndEvaluationOfMineralResources

X instant, debit

label

Assets arising from exploration for and evaluation of mineral resources

Disclosure: IFRS 6.24 b

documentation

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

ifrs-full

AssetsArisingFromInsuranceContracts

X instant, debit

label

Assets arising from insurance contracts

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

documentation

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

ifrs-full

AssetsForInsuranceAcquisitionCashFlows

X duration, debit

label

Assets for insurance acquisition cash flows

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

documentation

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

periodStartLabel

Assets for insurance acquisition cash flows at beginning of period

periodEndLabel

Assets for insurance acquisition cash flows at end of period

ifrs-full

AssetsHeldAsCollateralPermittedToBeSoldOrRepledgedAtFairValue

X instant, debit

label

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

Disclosure: IFRS 7.15 a

documentation

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

ifrs-full

AssetsHeldToHedgeLiabilitiesArisingFromFinancingActivitiesMember

member

label

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

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

documentation

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

ifrs-full

AssetsLessCurrentLiabilities

X instant, debit

label

Assets less current liabilities

Common practice: IAS 1.55

documentation

The amount of assets less the amount of current liabilities.

netLabel

Assets less current liabilities

ifrs-full

AssetsLessCurrentLiabilitiesAbstract

 

label

Assets less current liabilities [abstract]

 

ifrs-full

AssetsLiabilitiesOfBenefitPlan

X instant, credit

label

Assets (liabilities) of benefit plan

Disclosure: IAS 26.35 a

documentation

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

periodStartLabel

Net assets available for benefits at beginning of period

periodEndLabel

Net assets available for benefits at end of period

ifrs-full

AssetsObtained

X instant, debit

label

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

Disclosure: IFRS 7.38 a

documentation

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

ifrs-full

AssetsOfBenefitPlan

X instant, debit

label

Assets of benefit plan

Disclosure: IAS 26.35 a (i)

documentation

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

ifrs-full

AssetsOtherThanCashOrCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013

X duration, debit

label

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

Disclosure: IAS 7.40 d

documentation

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

ifrs-full

AssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomers

X instant, debit

label

Assets recognised from costs to obtain or fulfil contracts with customers

Disclosure: IFRS 15.128 a

documentation

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

ifrs-full

AssetsRecognisedInEntitysFinancialStatementsInRelationToStructuredEntities

X instant, debit

label

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

Disclosure: IFRS 12.29 a

documentation

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

ifrs-full

AssetsSoldOrRepledgedAsCollateralAtFairValue

X instant, debit

label

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

Disclosure: IFRS 7.15 b

documentation

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

ifrs-full

AssetsThatEntityContinuesToRecognise

X instant, debit

label

Assets that entity continues to recognise

Disclosure: IFRS 7.42D e

documentation

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

ifrs-full

AssetsThatEntityContinuesToRecogniseToExtentOfContinuingInvolvement

X instant, debit

label

Assets that entity continues to recognise to extent of continuing involvement

Disclosure: IFRS 7.42D f

documentation

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

ifrs-full

AssetsToWhichSignificantRestrictionsApply

X instant, debit

label

Assets to which significant restrictions apply

Disclosure: IFRS 12.13 c

documentation

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

ifrs-full

AssetsTransferredToStructuredEntitiesAtTimeOfTransfer

X duration, credit

label

Assets transferred to structured entities, at time of transfer

Disclosure: IFRS 12.27 c

documentation

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

ifrs-full

AssetsUnderInsuranceContractsAndReinsuranceContractsIssued

X instant, debit

label

Assets under insurance contracts and reinsurance contracts issued

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

documentation

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

ifrs-full

AssetsUnderReinsuranceCeded

X instant, debit

label

Assets under reinsurance ceded

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

documentation

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

ifrs-full

AssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear

X instant, debit

label

Assets with significant risk of material adjustments within next financial year

Disclosure: IAS 1.125 b

documentation

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

ifrs-full

AssociatedLiabilitiesThatEntityContinuesToRecognise

X instant, credit

label

Associated liabilities that entity continues to recognise

Disclosure: IFRS 7.42D e

documentation

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

ifrs-full

AssociatedLiabilitiesThatEntityContinuesToRecogniseToExtentOfContinuingInvolvement

X instant, credit

label

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

Disclosure: IFRS 7.42D f

documentation

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

ifrs-full

AssociatesMember

member

label

Associates [member]

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

documentation

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

ifrs-full

AtCostMember

member

label

At cost [member]

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

documentation

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

ifrs-full

AtCostOrInAccordanceWithIFRS16WithinFairValueModelMember

member

label

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

Disclosure: IAS 40.78

documentation

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

ifrs-full

AtFairValueMember

member

label

At fair value [member]

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

documentation

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

ifrs-full

AttributionOfExpensesByNatureToTheirFunctionAxis

axis

label

Attribution of expenses by nature to their function [axis]

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

documentation

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

commentaryGuidance

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

ifrs-full

AuditorsRemuneration

X duration, debit

label

Auditor’s remuneration

Common practice: IAS 1.112 c

documentation

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

totalLabel

Total auditor’s remuneration

ifrs-full

AuditorsRemunerationAbstract

 

label

Auditor’s remuneration [abstract]

 

ifrs-full

AuditorsRemunerationForAuditServices

X duration, debit

label

Auditor’s remuneration for audit services

Common practice: IAS 1.112 c

documentation

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

ifrs-full

AuditorsRemunerationForOtherServices

X duration, debit

label

Auditor’s remuneration for other services

Common practice: IAS 1.112 c

documentation

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

ifrs-full

AuditorsRemunerationForTaxServices

X duration, debit

label

Auditor’s remuneration for tax services

Common practice: IAS 1.112 c

documentation

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

ifrs-full

AuthorisedCapitalCommitmentsButNotContractedFor

X instant, credit

label

Authorised capital commitments but not contracted for

Common practice: IAS 1.112 c

documentation

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

ifrs-full

AvailableforsaleFinancialAssetsAbstract

 

label

Available-for-sale financial assets [abstract]

 

ifrs-full

AverageEffectiveTaxRate

X.XX duration

label

Average effective tax rate

Disclosure: IAS 12.81 c (ii)

documentation

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

totalLabel

Total average effective tax rate

ifrs-full

AverageForeignExchangeRate

X.XX duration

label

Average foreign exchange rate

Common practice: IAS 1.112 c

documentation

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

ifrs-full

AverageNumberOfEmployees

X.XX duration

label

Average number of employees

Common practice: IAS 1.112 c

documentation

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

ifrs-full

AveragePriceOfHedgingInstrument

X.XX instant

label

Average price of hedging instrument

Disclosure: IFRS 7.23B b

documentation

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

ifrs-full

AverageRateOfHedgingInstrument

X.XX instant

label

Average rate of hedging instrument

Disclosure: IFRS 7.23B b

documentation

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

ifrs-full

BalancesOnCurrentAccountsFromCustomers

X instant, credit

label

Balances on current accounts from customers

Common practice: IAS 1.112 c

documentation

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

ifrs-full

BalancesOnDemandDepositsFromCustomers

X instant, credit

label

Balances on demand deposits from customers

Common practice: IAS 1.112 c

documentation

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

ifrs-full

BalancesOnOtherDepositsFromCustomers

X instant, credit

label

Balances on other deposits from customers

Common practice: IAS 1.112 c

documentation

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

ifrs-full

BalancesOnTermDepositsFromCustomers

X instant, credit

label

Balances on term deposits from customers

Common practice: IAS 1.112 c

documentation

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

ifrs-full

BalancesWithBanks

X instant, debit

label

Balances with banks

Common practice: IAS 7.45

documentation

The amount of cash balances held at banks.

ifrs-full

BankAcceptanceAssets

X instant, debit

label

Bank acceptance assets

Common practice: IAS 1.55

documentation

The amount of bank acceptances recognised as assets.

ifrs-full

BankAcceptanceLiabilities

X instant, credit

label

Bank acceptance liabilities

Common practice: IAS 1.55

documentation

The amount of bank acceptances recognised as liabilities.

ifrs-full

BankAndSimilarCharges

X duration, debit

label

Bank and similar charges

Common practice: IAS 1.112 c

documentation

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

ifrs-full

BankBalancesAtCentralBanksOtherThanMandatoryReserveDeposits

X instant, debit

label

Bank balances at central banks other than mandatory reserve deposits

Common practice: IAS 1.112 c

documentation

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

ifrs-full

BankBorrowingsUndiscountedCashFlows

X instant, credit

label

Bank borrowings, undiscounted cash flows

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

documentation

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

ifrs-full

BankDebtInstrumentsHeld

X instant, debit

label

Bank debt instruments held

Common practice: IAS 1.112 c

documentation

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

ifrs-full

BankingArrangementsClassifiedAsCashEquivalents

X instant, debit

label

Other banking arrangements, classified as cash equivalents

Common practice: IAS 7.45

documentation

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

ifrs-full

BankOverdraftsClassifiedAsCashEquivalents

(X) instant, credit

label

Bank overdrafts

Common practice: IAS 7.45

documentation

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

negatedLabel

Bank overdrafts

ifrs-full

BasicEarningsLossPerInstrumentFromContinuingOperationsParticipatingEquityInstrumentsOtherThanOrdinaryShares

X.XX duration

label

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

Common practice: IAS 33.A14

documentation

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

ifrs-full

BasicEarningsLossPerInstrumentFromDiscontinuedOperationsParticipatingEquityInstrumentsOtherThanOrdinaryShares

X.XX duration

label

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

Common practice: IAS 33.A14

documentation

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

ifrs-full

BasicEarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinaryShares

X.XX duration

label

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

Common practice: IAS 33.A14

documentation

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

totalLabel

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

ifrs-full

BasicEarningsLossPerShare

X.XX duration

label

Basic earnings (loss) per share

Disclosure: IAS 33.66, Disclosure: IAS 33.67

documentation

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

commentaryGuidance

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

totalLabel

Total basic earnings (loss) per share

ifrs-full

BasicEarningsLossPerShareFromContinuingOperations

X.XX duration

label

Basic earnings (loss) per share from continuing operations

Disclosure: IAS 33.66, Disclosure: IAS 33.67

documentation

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

commentaryGuidance

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

ifrs-full

BasicEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

X.XX duration

label

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

Disclosure: IAS 33.67, Disclosure: IFRS 14.26

documentation

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

commentaryGuidance

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

ifrs-full

BasicEarningsLossPerShareFromDiscontinuedOperations

X.XX duration

label

Basic earnings (loss) per share from discontinued operations

Disclosure: IAS 33.67, Disclosure: IAS 33.68

documentation

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

commentaryGuidance

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

ifrs-full

BasicEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

X.XX duration

label

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

Disclosure: IAS 33.67, Disclosure: IFRS 14.26

documentation

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

commentaryGuidance

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

ifrs-full

BasicEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

X.XX duration

label

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

Disclosure: IAS 33.67, Disclosure: IFRS 14.26

documentation

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

commentaryGuidance

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

ifrs-full

BasicEarningsPerShareAbstract

 

label

Basic earnings per share [abstract]

 

ifrs-full

BasisForAttributingRevenuesFromExternalCustomersToIndividualCountries

text

label

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

Disclosure: IFRS 8.33 a

documentation

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

ifrs-full

BearerBiologicalAssetsMember

member

label

Bearer biological assets [member]

Example: IAS 41.43

documentation

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

ifrs-full

BearerPlants

X instant, debit

label

Bearer plants

Example: IAS 16.37 i

documentation

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

ifrs-full

BearerPlantsMember

member

label

Bearer plants [member]

Example: IAS 16.37 i

documentation

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

ifrs-full

BenefitsPaidOrPayable

(X) duration, debit

label

Benefits paid or payable

Disclosure: IAS 26.35 b (v)

documentation

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

negatedLabel

Benefits paid or payable

ifrs-full

BestEstimateAtAcquisitionDateOfContractualCashFlowsNotExpectedToBeCollectedForAcquiredReceivables

X instant, debit

label

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

Disclosure: IFRS 3.B64 h (iii)

documentation

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

ifrs-full

BiologicalAssets

X instant, debit

label

Biological assets

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

documentation

The amount of living animals or plants recognised as assets.

periodStartLabel

Biological assets at beginning of period

periodEndLabel

Biological assets at end of period

ifrs-full

BiologicalAssetsAgeMember

member [default]

label

Biological assets, age [member]

Example: IAS 41.43

documentation

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

ifrs-full

BiologicalAssetsAxis

axis

label

Biological assets [axis]

Common practice: IAS 41.50

documentation

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

ifrs-full

BiologicalAssetsByAgeAxis

axis

label

Biological assets by age [axis]

Example: IAS 41.43

documentation

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

ifrs-full

BiologicalAssetsByGroupAxis

axis

label

Biological assets by group [axis]

Disclosure: IAS 41.41

documentation

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

ifrs-full

BiologicalAssetsByTypeAxis

axis

label

Biological assets by type [axis]

Example: IAS 41.43

documentation

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

ifrs-full

BiologicalAssetsGroupMember

member [default]

label

Biological assets, group [member]

Disclosure: IAS 41.41

documentation

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

ifrs-full

BiologicalAssetsMember

member [default]

label

Biological assets [member]

Common practice: IAS 41.50

documentation

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

ifrs-full

BiologicalAssetsPledgedAsSecurityForLiabilities

X instant, debit

label

Biological assets pledged as security for liabilities

Disclosure: IAS 41.49 a

documentation

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

ifrs-full

BiologicalAssetsTypeMember

member [default]

label

Biological assets, type [member]

Example: IAS 41.43

documentation

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

ifrs-full

BiologicalAssetsWhoseTitleIsRestricted

X instant, debit

label

Biological assets whose title is restricted

Disclosure: IAS 41.49 a

documentation

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

ifrs-full

BondsIssued

X instant, credit

label

Bonds issued

Common practice: IAS 1.112 c

documentation

The amount of bonds issued by the entity.

ifrs-full

BondsIssuedUndiscountedCashFlows

X instant, credit

label

Bonds issued, undiscounted cash flows

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

documentation

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

ifrs-full

BorrowingCostsAbstract

 

label

Borrowing costs [abstract]

 

ifrs-full

BorrowingCostsCapitalised

X duration

label

Borrowing costs capitalised

Disclosure: IAS 23.26 a

documentation

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

commentaryGuidance

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

ifrs-full

BorrowingCostsIncurred

X duration

label

Borrowing costs incurred

Common practice: IAS 1.112 c

documentation

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

commentaryGuidance

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

totalLabel

Total borrowing costs incurred

ifrs-full

BorrowingCostsRecognisedAsExpense

X duration, debit

label

Borrowing costs recognised as expense

Common practice: IAS 1.112 c

documentation

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

ifrs-full

Borrowings

X instant, credit

label

Borrowings

Common practice: IAS 1.55

documentation

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

totalLabel

Total borrowings

ifrs-full

BorrowingsAbstract

 

label

Borrowings [abstract]

 

ifrs-full

BorrowingsAdjustmentToInterestRateBasis

X.XX instant

label

Borrowings, adjustment to interest rate basis

Common practice: IFRS 7.7

documentation

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

ifrs-full

BorrowingsByNameAxis

axis

label

Borrowings by name [axis]

Common practice: IFRS 7.7

documentation

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

ifrs-full

BorrowingsByNameMember

member [default]

label

Borrowings by name [member]

Common practice: IFRS 7.7

documentation

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

ifrs-full

BorrowingsByTypeAbstract

 

label

Borrowings, by type [abstract]

 

ifrs-full

BorrowingsInterestRate

X.XX instant

label

Borrowings, interest rate

Common practice: IFRS 7.7

documentation

The interest rate on borrowings. [Refer: Borrowings]

ifrs-full

BorrowingsInterestRateBasis

text

label

Borrowings, interest rate basis

Common practice: IFRS 7.7

documentation

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

ifrs-full

BorrowingsMaturity

text

label

Borrowings, maturity

Common practice: IFRS 7.7

documentation

The maturity of borrowings. [Refer: Borrowings]

ifrs-full

BorrowingsOriginalCurrency

text

label

Borrowings, original currency

Common practice: IFRS 7.7

documentation

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

ifrs-full

BorrowingsRecognisedAsOfAcquisitionDate

(X) instant, credit

label

Borrowings recognised as of acquisition date

Common practice: IFRS 3.B64 i

documentation

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

negatedLabel

Borrowings recognised as of acquisition date

ifrs-full

BottomOfRangeMember

member

label

Bottom of range [member]

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

documentation

This member stands for the bottom of a range.

ifrs-full

BrandNames

X instant, debit

label

Brand names

Example: IAS 38.119 a

documentation

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

ifrs-full

BrandNamesMember

member

label

Brand names [member]

Example: IAS 38.119 a

documentation

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

ifrs-full

BroadcastingRightsMember

member

label

Broadcasting rights [member]

Common practice: IAS 38.119

documentation

This member stands for broadcasting rights.

ifrs-full

BrokerageFeeExpense

(X) duration, debit

label

Brokerage fee expense

Common practice: IAS 1.112 c

documentation

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

negatedLabel

Brokerage fee expense

ifrs-full

BrokerageFeeIncome

X duration, credit

label

Brokerage fee income

Common practice: IAS 1.112 c

documentation

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

ifrs-full

Buildings

X instant, debit

label

Buildings

Common practice: IAS 16.37

documentation

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

ifrs-full

BuildingsMember

member

label

Buildings [member]

Common practice: IAS 16.37

documentation

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

ifrs-full

BusinessCombinationsAxis

axis

label

Business combinations [axis]

Disclosure: IFRS 3.B64

documentation

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

ifrs-full

BusinessCombinationsMember

member

label

Business combinations [member]

Disclosure: IFRS 3.B64

documentation

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

ifrs-full

CancellationOfTreasuryShares

X duration, credit

label

Cancellation of treasury shares

Common practice: IAS 1.106 d

documentation

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

ifrs-full

CapitalCommitments

X instant, credit

label

Capital commitments

Common practice: IAS 1.112 c

documentation

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

totalLabel

Total capital commitments

ifrs-full

CapitalCommitmentsAbstract

 

label

Capital commitments [abstract]

 

ifrs-full

CapitalisationRateMeasurementInputMember

member

label

Capitalisation rate, measurement input [member]

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

documentation

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

ifrs-full

CapitalisationRateOfBorrowingCostsEligibleForCapitalisation

X.XX duration

label

Capitalisation rate of borrowing costs eligible for capitalisation

Disclosure: IAS 23.26 b

documentation

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

ifrs-full

CapitalisedDevelopmentExpenditureMember

member

label

Capitalised development expenditure [member]

Common practice: IAS 38.119

documentation

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

ifrs-full

CapitalRedemptionReserve

X instant, credit

label

Capital redemption reserve

Common practice: IAS 1.55

documentation

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

ifrs-full

CapitalRedemptionReserveMember

member

label

Capital redemption reserve [member]

Common practice: IAS 1.108

documentation

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

ifrs-full

CapitalRequirementsAxis

axis

label

Capital requirements [axis]

Disclosure: IAS 1.136

documentation

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

ifrs-full

CapitalRequirementsMember

member [default]

label

Capital requirements [member]

Disclosure: IAS 1.136

documentation

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

ifrs-full

CapitalReserve

X instant, credit

label

Capital reserve

Common practice: IAS 1.55

documentation

A component of equity representing the capital reserves.

ifrs-full

CapitalReserveMember

member

label

Capital reserve [member]

Common practice: IAS 1.108

documentation

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

ifrs-full

CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis

axis

label

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

Disclosure: IAS 16.73 d, Disclosure: IAS 16.73 e, Disclosure: IAS 38.118 c, Disclosure: IAS 38.118 e, Disclosure: IAS 40.76, Disclosure: IAS 40.79 c, Disclosure: IAS 40.79 d, Disclosure: IAS 41.50, Disclosure: IAS 41.54 f, Disclosure: IFRS 3.B67 d, Disclosure: IFRS 7.35H, Disclosure: IFRS 7.35I, Common practice: Expiry date 2023-01-01 IFRS 7.37 b, Common practice: Expiry date 2023-01-01 IFRS 7.IG29

documentation

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

ifrs-full

CarryingAmountMember

member [default]

label

Carrying amount [member]

Disclosure: IAS 16.73 e, Disclosure: IAS 38.118 e, Disclosure: IAS 40.76, Disclosure: IAS 40.79 d, Disclosure: IAS 41.50, Disclosure: IFRS 3.B67 d, Disclosure: IFRS 7.35H, Disclosure: IFRS 7.35I, Example: Expiry date 2023-01-01 IFRS 7.37 b, Example: Expiry date 2023-01-01 IFRS 7.IG29 a

documentation

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

ifrs-full

Cash

X instant, debit

label

Cash

Common practice: IAS 7.45

documentation

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

totalLabel

Total cash

ifrs-full

CashAbstract

 

label

Cash [abstract]

 

ifrs-full

CashAdvancesAndLoansFromRelatedParties

X duration, debit

label

Cash advances and loans from related parties

Common practice: IAS 7.17

documentation

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

ifrs-full

CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities

(X) duration, credit

label

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

Example: IAS 7.16 e

documentation

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

negatedTerseLabel

Cash advances and loans made to other parties

ifrs-full

CashAdvancesAndLoansMadeToRelatedParties

X duration, credit

label

Cash advances and loans made to related parties

Common practice: IAS 7.16

documentation

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

ifrs-full

CashAndBankBalancesAtCentralBanks

X instant, debit

label

Cash and bank balances at central banks

Common practice: IAS 1.55

documentation

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

ifrs-full

CashAndCashEquivalents

X instant, debit

label

Cash and cash equivalents

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

documentation

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

totalLabel

Total cash and cash equivalents

periodStartLabel

Cash and cash equivalents at beginning of period

periodEndLabel

Cash and cash equivalents at end of period

ifrs-full

CashAndCashEquivalentsAbstract

 

label

Cash and cash equivalents [abstract]

 

ifrs-full

CashAndCashEquivalentsAmountContributedToFairValueOfPlanAssets

X instant, debit

label

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

Example: IAS 19.142 a

documentation

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

ifrs-full

CashAndCashEquivalentsClassifiedAsPartOfDisposalGroupHeldForSale

X instant, debit

label

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

Common practice: IAS 7.45

documentation

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

ifrs-full

CashAndCashEquivalentsHeldByEntityUnavailableForUseByGroup

X instant, debit

label

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

Disclosure: IAS 7.48

documentation

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

ifrs-full

CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition

X instant, debit

label

Cash and cash equivalents if different from statement of financial position

Common practice: IAS 7.45

documentation

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

totalLabel

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

ifrs-full

CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract

 

label

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

 

ifrs-full

CashAndCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013

X duration, debit

label

Cash and cash equivalents in subsidiary or businesses acquired or disposed

Disclosure: IAS 7.40 c

documentation

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

ifrs-full

CashAndCashEquivalentsPercentageContributedToFairValueOfPlanAssets

X.XX instant

label

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

Common practice: IAS 19.142 a

documentation

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

ifrs-full

CashAndCashEquivalentsRecognisedAsOfAcquisitionDate

X instant, debit

label

Cash and cash equivalents recognised as of acquisition date

Common practice: IFRS 3.B64 i

documentation

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

ifrs-full

CashCollateralPledgedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities

(X) instant, debit

label

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

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

documentation

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

negatedLabel

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

ifrs-full

CashCollateralReceivedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets

(X) instant, credit

label

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

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

documentation

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

negatedLabel

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

ifrs-full

CashEquivalents

X instant, debit

label

Cash equivalents

Common practice: IAS 7.45

documentation

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

totalLabel

Total cash equivalents

ifrs-full

CashEquivalentsAbstract

 

label

Cash equivalents [abstract]

 

ifrs-full

CashFlowHedgesAbstract

 

label

Cash flow hedges [abstract]

 

ifrs-full

CashFlowHedgesMember

member

label

Cash flow hedges [member]

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

documentation

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

ifrs-full

CashFlowsFromContinuingAndDiscontinuedOperationsAbstract

 

label

Cash flows from continuing and discontinued operations [abstract]

 

ifrs-full

CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities

X duration, debit

label

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

Disclosure: IAS 7.39

documentation

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

terseLabel

Cash flows from losing control of subsidiaries or other businesses

ifrs-full

CashFlowsFromUsedInDecreaseIncreaseInRestrictedCashAndCashEquivalents

X duration, debit

label

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

Common practice: IAS 7.16

documentation

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

ifrs-full

CashFlowsFromUsedInDecreaseIncreaseInShorttermDepositsAndInvestments

X duration, debit

label

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

Common practice: IAS 7.16

documentation

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

ifrs-full

CashFlowsFromUsedInExplorationForAndEvaluationOfMineralResourcesClassifiedAsInvestingActivities

X duration, debit

label

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

Disclosure: IFRS 6.24 b

documentation

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

ifrs-full

CashFlowsFromUsedInExplorationForAndEvaluationOfMineralResourcesClassifiedAsOperatingActivities

X duration, debit

label

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

Disclosure: IFRS 6.24 b

documentation

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

ifrs-full

CashFlowsFromUsedInFinancingActivities

X duration, debit

label

Cash flows from (used in) financing activities

Disclosure: IAS 7.10, Disclosure: IAS 7.50 d

documentation

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

netLabel

Net cash flows from (used in) financing activities

ifrs-full

CashFlowsFromUsedInFinancingActivitiesAbstract

 

label

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

 

ifrs-full

CashFlowsFromUsedInFinancingActivitiesContinuingOperations

X duration, debit

label

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

Disclosure: IFRS 5.33 c

documentation

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

netLabel

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

ifrs-full

CashFlowsFromUsedInFinancingActivitiesDiscontinuedOperations

X duration, debit

label

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

Disclosure: IFRS 5.33 c

documentation

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

netLabel

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

ifrs-full

CashFlowsFromUsedInIncreaseDecreaseInCurrentBorrowings

X duration, debit

label

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

Common practice: IAS 7.17

documentation

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

ifrs-full

CashFlowsFromUsedInIncreasesInOperatingCapacity

X duration, debit

label

Cash flows from (used in) increases in operating capacity

Example: IAS 7.50 c

documentation

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

ifrs-full

CashFlowsFromUsedInInsuranceContracts

X duration, debit

label

Cash flows from (used in) insurance contracts

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

documentation

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

ifrs-full

CashFlowsFromUsedInInvestingActivities

X duration, debit

label

Cash flows from (used in) investing activities

Disclosure: IAS 7.10, Disclosure: IAS 7.50 d

documentation

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

netLabel

Net cash flows from (used in) investing activities

ifrs-full

CashFlowsFromUsedInInvestingActivitiesAbstract

 

label

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

 

ifrs-full

CashFlowsFromUsedInInvestingActivitiesContinuingOperations

X duration, debit

label

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

Disclosure: IFRS 5.33 c

documentation

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

netLabel

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

ifrs-full

CashFlowsFromUsedInInvestingActivitiesDiscontinuedOperations

X duration, debit

label

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

Disclosure: IFRS 5.33 c

documentation

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

netLabel

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

ifrs-full

CashFlowsFromUsedInMaintainingOperatingCapacity

X duration, debit

label

Cash flows from (used in) maintaining operating capacity

Example: IAS 7.50 c

documentation

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

ifrs-full

CashFlowsFromUsedInOperatingActivities

X duration

label

Cash flows from (used in) operating activities

Disclosure: IAS 7.10, Disclosure: IAS 7.50 d

documentation

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

commentaryGuidance

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

netLabel

Net cash flows from (used in) operating activities

ifrs-full

CashFlowsFromUsedInOperatingActivitiesAbstract

 

label

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

 

ifrs-full

CashFlowsFromUsedInOperatingActivitiesContinuingOperations

X duration

label

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

Disclosure: IFRS 5.33 c

documentation

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

commentaryGuidance

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

netLabel

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

ifrs-full

CashFlowsFromUsedInOperatingActivitiesDiscontinuedOperations

X duration

label

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

Disclosure: IFRS 5.33 c

documentation

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

commentaryGuidance

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

netLabel

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

ifrs-full

CashFlowsFromUsedInOperations

X duration

label

Cash flows from (used in) operations

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

documentation

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

commentaryGuidance

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

netLabel

Net cash flows from (used in) operations

ifrs-full

CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital

X duration

label

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

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

documentation

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

commentaryGuidance

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

ifrs-full

CashFlowsUsedInExplorationAndDevelopmentActivities

X duration, credit

label

Cash flows used in exploration and development activities

Common practice: IAS 7.16

documentation

The cash outflow for exploration and development activities.

ifrs-full

CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities

(X) duration, credit

label

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

Disclosure: IAS 7.39

documentation

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

negatedTerseLabel

Cash flows used in obtaining control of subsidiaries or other businesses

ifrs-full

CashOnHand

X instant, debit

label

Cash on hand

Common practice: IAS 7.45

documentation

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

ifrs-full

CashOutflowForLeases

X duration, credit

label

Cash outflow for leases

Disclosure: IFRS 16.53 g

documentation

The cash outflow for leases.

ifrs-full

CashPaidLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued

(X) duration, debit

label

Cash paid, liabilities under insurance contracts and reinsurance contracts issued

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

documentation

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

negatedLabel

Cash paid, liabilities under insurance contracts and reinsurance contracts issued

ifrs-full

CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities

(X) duration, credit

label

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

Example: IAS 7.16 g

documentation

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

negatedTerseLabel

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

ifrs-full

CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities

X duration, debit

label

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

Example: IAS 7.16 h

documentation

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

terseLabel

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

ifrs-full

CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities

X duration, debit

label

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

Example: IAS 7.16 f

documentation

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

terseLabel

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

ifrs-full

CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToRelatedParties

X duration, debit

label

Cash receipts from repayment of advances and loans made to related parties

Common practice: IAS 7.16

documentation

The cash inflow from repayment to the entity of loans and advances made to related parties. [Refer: Related parties [member]]

ifrs-full

CashRepaymentsOfAdvancesAndLoansFromRelatedParties

X duration, credit

label

Cash repayments of advances and loans from related parties

Common practice: IAS 7.17

documentation

The cash outflow for repayments of advances and loans from related parties. [Refer: Related parties [member]]

ifrs-full

CashTransferred

X instant, credit

label

Cash transferred

Disclosure: IFRS 3.B64 f (i)

documentation

The fair value, at acquisition date, of cash transferred as consideration in a business combination. [Refer: Business combinations [member]]

ifrs-full

CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAxis

axis

label

Categories of assets recognised from costs to obtain or fulfil contracts with customers [axis]

Disclosure: IFRS 15.128 a

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersMember

member [default]

label

Categories of assets recognised from costs to obtain or fulfil contracts with customers [member]

Disclosure: IFRS 15.128 a

documentation

This member stands for all categories of assets recognised from the costs to obtain or fulfil contracts with customers. It also represents the standard value for the ‘Categories of assets recognised from costs to obtain or fulfil contracts with customers’ axis if no other member is used. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers]

ifrs-full

CategoriesOfCurrentFinancialAssetsAbstract

 

label

Categories of current financial assets [abstract]

 

ifrs-full

CategoriesOfCurrentFinancialLiabilitiesAbstract

 

label

Categories of current financial liabilities [abstract]

 

ifrs-full

CategoriesOfFinancialAssetsAbstract

 

label

Categories of financial assets [abstract]

 

ifrs-full

CategoriesOfFinancialAssetsAxis

axis

label

Categories of financial assets [axis]

Disclosure: IFRS 7.8

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

CategoriesOfFinancialLiabilitiesAbstract

 

label

Categories of financial liabilities [abstract]

 

ifrs-full

CategoriesOfFinancialLiabilitiesAxis

axis

label

Categories of financial liabilities [axis]

Disclosure: IFRS 7.8

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

CategoriesOfNoncurrentFinancialAssetsAbstract

 

label

Categories of non-current financial assets [abstract]

 

ifrs-full

CategoriesOfNoncurrentFinancialLiabilitiesAbstract

 

label

Categories of non-current financial liabilities [abstract]

 

ifrs-full

CategoriesOfRelatedPartiesAxis

axis

label

Categories of related parties [axis]

Disclosure: IAS 24.19

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ChangeInAmountRecognisedForPreacquisitionDeferredTaxAsset

X duration, debit

label

Increase (decrease) in amount recognised for pre-acquisition deferred tax asset

Disclosure: IAS 12.81 j

documentation

The increase (decrease) in a pre-acquisition deferred tax asset of the acquirer as a result of a business combination that changes the probability of realising the asset by the acquirer. [Refer: Deferred tax assets; Business combinations [member]]

ifrs-full

ChangeInValueOfForeignCurrencyBasisSpreadsAbstract

 

label

Change in value of foreign currency basis spreads [abstract]

 

ifrs-full

ChangeInValueOfForwardElementsOfForwardContractsAbstract

 

label

Change in value of forward elements of forward contracts [abstract]

 

ifrs-full

ChangeInValueOfTimeValueOfOptionsAbstract

 

label

Change in value of time value of options [abstract]

 

ifrs-full

ChangesInAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedAbstract

 

label

Changes in aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss [abstract]

 

ifrs-full

ChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract

 

label

Changes in allowance account for credit losses of financial assets [abstract]

 

ifrs-full

ChangesInAssetsForInsuranceAcquisitionCashFlowsAbstract

 

label

Changes in assets for insurance acquisition cash flows [abstract]

 

ifrs-full

ChangesInBiologicalAssets

X duration, debit

label

Increase (decrease) in biological assets

Disclosure: IAS 41.50

documentation

The increase (decrease) in biological assets. [Refer: Biological assets]

totalLabel

Total increase (decrease) in biological assets

ifrs-full

ChangesInBiologicalAssetsAbstract

 

label

Changes in biological assets [abstract]

 

ifrs-full

ChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstract

 

label

Changes in contingent liabilities recognised in business combination [abstract]

 

ifrs-full

ChangesInDeferredAcquisitionCostsArisingFromInsuranceContractsAbstract

 

label

Changes in deferred acquisition costs arising from insurance contracts [abstract]

 

ifrs-full

ChangesInDeferredTaxLiabilityAssetAbstract

 

label

Changes in deferred tax liability (asset) [abstract]

 

ifrs-full

ChangesInEquity

X duration, credit

label

Increase (decrease) in equity

Disclosure: IAS 1.106 d

documentation

The increase (decrease) in equity. [Refer: Equity]

totalLabel

Total increase (decrease) in equity

ifrs-full

ChangesInEquityAbstract

 

label

Changes in equity [abstract]

 

ifrs-full

ChangesInExposureToRisk

text

label

Description of changes in exposure to risk

Disclosure: IFRS 7.33 c

documentation

The description of changes in the exposure to risks arising from financial instruments. [Refer: Financial instruments, class [member]]

ifrs-full

ChangesInFairValueMeasurementAssetsAbstract

 

label

Changes in fair value measurement, assets [abstract]

 

ifrs-full

ChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstract

 

label

Changes in fair value measurement, entity’s own equity instruments [abstract]

 

ifrs-full

ChangesInFairValueMeasurementLiabilitiesAbstract

 

label

Changes in fair value measurement, liabilities [abstract]

 

ifrs-full

ChangesInFairValueOfCreditDerivativeAbstract

 

label

Changes in fair value of credit derivative [abstract]

 

ifrs-full

ChangesInFairValueOfFinancialAssetsAttributableToChangesInCreditRiskOfFinancialAssets

X duration, debit

label

Increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss, attributable to changes in credit risk of financial assets

Disclosure: IFRS 7.9 c

documentation

The increase (decrease) in the fair value of a financial asset (or group of financial assets) designated as measured at fair value through profit or loss that is attributable to changes in the credit risk of that asset determined either: (a) as the amount of change in its fair value that is not attributable to changes in market conditions that give rise to market risk; or (b) using an alternative method the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset. [Refer: Credit risk [member]; Financial assets]

ifrs-full

ChangesInFairValueOfFinancialAssetsRelatedCreditDerivativesOrSimilarInstruments

X duration

label

Increase (decrease) in fair value of credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss

Disclosure: IFRS 7.9 d

documentation

The increase (decrease) in the fair value of credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss. [Refer: Derivatives [member]; Financial assets]

ifrs-full

ChangesInFairValueOfFinancialLiabilityAttributableToChangesInCreditRiskOfLiability

X duration, credit

label

Increase (decrease) in fair value of financial liability, attributable to changes in credit risk of liability

Disclosure: IFRS 7.10 A a, Disclosure: Expiry date 2023-01-01 IFRS 7.10 a

documentation

The increase (decrease) in the fair value of a financial liability that is attributable to changes in the credit risk of that liability. [Refer: Credit risk [member]]

ifrs-full

ChangesInFairValueOfLoansOrReceivablesAttributableToChangesInCreditRiskOfFinancialAssets

X duration, debit

label

Increase (decrease) in fair value of loans or receivables, attributable to changes in credit risk of financial assets

Disclosure: Expiry date 2023-01-01 IFRS 7.9 c

documentation

The increase (decrease) in the fair value of loans or receivables that is attributable to changes in the credit risk of the loans and receivables determined either: (a) as the amount of change in their fair value that is not attributable to changes in market conditions that gave rise to market risk; or (b) using an alternative method that the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset. [Refer: Credit risk [member]; Market risk [member]]

ifrs-full

ChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstruments

X duration

label

Increase (decrease) in fair value of credit derivatives or similar instruments related to loans or receivables

Disclosure: Expiry date 2023-01-01 IFRS 7.9 d

documentation

The increase (decrease) in the fair value of credit derivatives or similar instruments related to loans or receivables. [Refer: Derivatives [member]]

ifrs-full

ChangesInGoodwill

X duration, debit

label

Increase (decrease) in goodwill

Disclosure: IFRS 3.B67 d

documentation

The increase (decrease) in goodwill. [Refer: Goodwill]

totalLabel

Total increase (decrease) in goodwill

ifrs-full

ChangesInGoodwillAbstract

 

label

Changes in goodwill [abstract]

 

ifrs-full

ChangesInInsuranceContractsForReconciliationByComponentsAbstract

 

label

Changes in insurance contracts for reconciliation by components [abstract]

 

ifrs-full

ChangesInInsuranceContractsForReconciliationByRemainingCoverageAndIncurredClaimsAbstract

 

label

Changes in insurance contracts for reconciliation by remaining coverage and incurred claims [abstract]

 

ifrs-full

ChangesInIntangibleAssetsAndGoodwillAbstract

 

label

Changes in intangible assets and goodwill [abstract]

 

ifrs-full

ChangesInIntangibleAssetsOtherThanGoodwill

X duration, debit

label

Increase (decrease) in intangible assets other than goodwill

Disclosure: IAS 38.118 e

documentation

The increase (decrease) in intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]

totalLabel

Total increase (decrease) in intangible assets other than goodwill

ifrs-full

ChangesInIntangibleAssetsOtherThanGoodwillAbstract

 

label

Changes in intangible assets other than goodwill [abstract]

 

ifrs-full

ChangesInInventoriesOfFinishedGoodsAndWorkInProgress

(X) duration, debit

label

Decrease (increase) in inventories of finished goods and work in progress

Example: IAS 1.102, Disclosure: IAS 1.99

documentation

The decrease (increase) in inventories of finished goods and work in progress. [Refer: Inventories; Current finished goods; Current work in progress]

negatedLabel

Increase (decrease) in inventories of finished goods and work in progress

ifrs-full

ChangesInInvestmentProperty

X duration, debit

label

Increase (decrease) in investment property

Disclosure: IAS 40.76, Disclosure: IAS 40.79 d

documentation

The increase (decrease) in investment property. [Refer: Investment property]

totalLabel

Total increase (decrease) in investment property

ifrs-full

ChangesInInvestmentPropertyAbstract

 

label

Changes in investment property [abstract]

 

ifrs-full

ChangesInLiabilitiesArisingFromFinancingActivitiesAbstract

 

label

Changes in liabilities arising from financing activities [abstract]

 

ifrs-full

ChangesInLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedAbstract

 

label

Changes in liabilities under insurance contracts and reinsurance contracts issued [abstract]

 

ifrs-full

ChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysis

text

label

Description of changes in methods and assumptions used in preparing sensitivity analysis

Disclosure: IFRS 7.40 c

documentation

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]]

ifrs-full

ChangesInMethodsUsedToMeasureRisk

text

label

Description of changes in methods used to measure risk

Disclosure: IFRS 7.33 c

documentation

The description of changes in methods used to measure risks arising from financial instruments. [Refer: Financial instruments, class [member]]

ifrs-full

ChangesInNetAssetsAvailableForBenefitsAbstract

 

label

Changes in net assets available for benefits [abstract]

 

ifrs-full

ChangesInNetDefinedBenefitLiabilityAssetAbstract

 

label

Changes in net defined benefit liability (asset) [abstract]

 

ifrs-full

ChangesInNetDefinedBenefitLiabilityAssetResultingFromExpenseIncomeInProfitOrLossAbstract

 

label

Changes in net defined benefit liability (asset) resulting from expense (income) in profit or loss [abstract]

 

ifrs-full

ChangesInNetDefinedBenefitLiabilityAssetResultingFromMiscellaneousOtherChangesAbstract

 

label

Changes in net defined benefit liability (asset) resulting from miscellaneous other changes [abstract]

 

ifrs-full

ChangesInNominalAmountOfCreditDerivativeAbstract

 

label

Changes in nominal amount of credit derivative [abstract]

 

ifrs-full

ChangesInNumberOfSharesOutstandingAbstract

 

label

Changes in number of shares outstanding [abstract]

 

ifrs-full

ChangesInObjectivesPoliciesAndProcessesForManagingRisk

text

label

Description of changes in objectives, policies and processes for managing risk

Disclosure: IFRS 7.33 c

documentation

The description of changes in objectives, policies and processes for managing risks arising from financial instruments. [Refer: Financial instruments, class [member]]

ifrs-full

ChangesInOtherProvisions

X duration, credit

label

Increase (decrease) in other provisions

Disclosure: IAS 37.84

documentation

The increase (decrease) in other provisions. [Refer: Other provisions]

totalLabel

Total increase (decrease) in other provisions

ifrs-full

ChangesInOtherProvisionsAbstract

 

label

Changes in other provisions [abstract]

 

ifrs-full

ChangesInPropertyPlantAndEquipment

X duration, debit

label

Increase (decrease) in property, plant and equipment

Disclosure: IAS 16.73 e

documentation

The increase (decrease) in property, plant and equipment. [Refer: Property, plant and equipment]

totalLabel

Total increase (decrease) in property, plant and equipment

ifrs-full

ChangesInPropertyPlantAndEquipmentAbstract

 

label

Changes in property, plant and equipment [abstract]

 

ifrs-full

ChangesInRegulatoryDeferralAccountCreditBalancesAbstract

 

label

Changes in regulatory deferral account credit balances [abstract]

 

ifrs-full

ChangesInRegulatoryDeferralAccountDebitBalancesAbstract

 

label

Changes in regulatory deferral account debit balances [abstract]

 

ifrs-full

ChangesInReimbursementRightsAbstract

 

label

Changes in reimbursement rights related to defined benefit obligation [abstract]

 

ifrs-full

ChangesInReimbursementRightsAtFairValue

X duration, debit

label

Increase (decrease) in reimbursement rights related to defined benefit obligation, at fair value

Disclosure: IAS 19.141

documentation

The increase (decrease) in the fair value of reimbursement rights related to defined benefit obligation. [Refer: At fair value [member]; Reimbursement rights related to defined benefit obligation, at fair value]

totalLabel

Total increase (decrease) in reimbursement rights related to defined benefit obligation, at fair value

ifrs-full

ChangesInReinsuranceAssetsAbstract

 

label

Changes in reinsurance assets [abstract]

 

ifrs-full

ChangesInTaxRatesOrTaxLawsEnactedOrAnnouncedMember

member

label

Changes in tax rates or tax laws enacted or announced [member]

Example: IAS 10.22 h

documentation

This member stands for changes in tax rates or tax laws enacted or announced.

ifrs-full

CharacteristicsOfDefinedBenefitPlansAxis

axis

label

Characteristics of defined benefit plans [axis]

Example: IAS 19.138 b

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

CharacteristicsOfDefinedBenefitPlansMember

member [default]

label

Characteristics of defined benefit plans [member]

Example: IAS 19.138 b

documentation

This member stands for all defined benefit plans when disaggregated by characteristics of defined benefits plans. It also represents the standard value for the ‘Characteristics of defined benefits plans’ axis if no other member is used.

ifrs-full

CirculationRevenue

X duration, credit

label

Circulation revenue

Common practice: IAS 1.112 c

documentation

The amount of revenue arising from the sale of newspapers, magazines, periodicals as well as digital applications and formats. [Refer: Revenue]

ifrs-full

CircumstancesLeadingToReversalsOfInventoryWritedown

text

label

Description of circumstances leading to reversals of inventory write-down

Disclosure: IAS 2.36 g

documentation

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]

ifrs-full

ClaimsAndBenefitsPaidNetOfReinsuranceRecoveries

X duration, debit

label

Claims and benefits paid, net of reinsurance recoveries

Common practice: Expiry date 2023-01-01 IAS 1.85

documentation

The amount of claims and benefits paid to policyholders, net of reinsurance recoveries.

ifrs-full

ClaimsIncurredButNotReported

X instant, credit

label

Claims incurred but not reported

Example: Expiry date 2023-01-01 IFRS 4.37 b, Example: Expiry date 2023-01-01 IFRS 4.IG22 c

documentation

The amount of liability for insured events that have occurred but for which claims have yet not been reported by policyholders.

ifrs-full

ClaimsReportedByPolicyholders

X instant, credit

label

Claims reported by policyholders

Example: Expiry date 2023-01-01 IFRS 4.37 b, Example: Expiry date 2023-01-01 IFRS 4.IG22 b

documentation

The amount of liability for claims reported by policyholders as the result of the occurrence of insured events. [Refer: Types of insurance contracts [member]]

ifrs-full

ClassesOfAcquiredReceivablesAxis

axis

label

Classes of acquired receivables [axis]

Disclosure: IFRS 3.B64 h

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ClassesOfAcquiredReceivablesMember

member [default]

label

Classes of acquired receivables [member]

Disclosure: IFRS 3.B64 h

documentation

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]]

ifrs-full

ClassesOfAssetsAxis

axis

label

Classes of assets [axis]

Disclosure: IAS 36.126, Disclosure: IAS 36.130 d (ii), Disclosure: IFRS 13.93, Disclosure: IFRS 16.53

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ClassesOfAssetsMember

member [default]

label

Assets [member]

Disclosure: IAS 36.126, Disclosure: IFRS 13.93, Disclosure: IFRS 16.53

documentation

This member stands for a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits. It also represents the standard value for the ‘Classes of assets’ axis if no other member is used.

ifrs-full

ClassesOfCashPaymentsAbstract

 

label

Classes of cash payments from operating activities [abstract]

 

ifrs-full

ClassesOfCashReceiptsFromOperatingActivitiesAbstract

 

label

Classes of cash receipts from operating activities [abstract]

 

ifrs-full

ClassesOfContingentLiabilitiesAxis

axis

label

Classes of contingent liabilities [axis]

Disclosure: IAS 37.86, Disclosure: IFRS 3.B67 c

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ClassesOfCurrentInventoriesAlternativeAbstract

 

label

Classes of current inventories, alternative [abstract]

 

ifrs-full

ClassesOfEmployeeBenefitsExpenseAbstract

 

label

Classes of employee benefits expense [abstract]

 

ifrs-full

ClassesOfEntitysOwnEquityInstrumentsAxis

axis

label

Classes of entity’s own equity instruments [axis]

Disclosure: IFRS 13.93

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ClassesOfFinancialAssetsAxis

axis

label

Classes of financial assets [axis]

Disclosure: Effective 2023-01-01 IFRS 17.C32, Disclosure: Effective on first application of IFRS 9 IFRS 4.39L b, Disclosure: IFRS 7.42I, Disclosure: IFRS 7.6, Disclosure: IFRS 9.7.2.34, Disclosure: Effective 2023-01-01 IFRS 9.7.2.42

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ClassesOfFinancialInstrumentsAxis

axis

label

Classes of financial instruments [axis]

Disclosure: IFRS 7.35H, Disclosure: IFRS 7.35K, Disclosure: IFRS 7.35M, Disclosure: IFRS 7.36

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ClassesOfFinancialInstrumentsMember

member [default]

label

Financial instruments, class [member]

Disclosure: IFRS 7.35H, Disclosure: IFRS 7.35K, Disclosure: IFRS 7.35M, Disclosure: IFRS 7.36

documentation

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]

ifrs-full

ClassesOfFinancialLiabilitiesAxis

axis

label

Classes of financial liabilities [axis]

Disclosure: IFRS 7.42I, Disclosure: IFRS 7.6, Disclosure: IFRS 9.7.2.34, Disclosure: Effective 2023-01-01 IFRS 9.7.2.42

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ClassesOfIntangibleAssetsAndGoodwillAxis

axis

label

Classes of intangible assets and goodwill [axis]

Common practice: IAS 38.118

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ClassesOfIntangibleAssetsOtherThanGoodwillAxis

axis

label

Classes of intangible assets other than goodwill [axis]

Disclosure: IAS 38.118

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ClassesOfInventoriesAbstract

 

label

Classes of current inventories [abstract]

 

ifrs-full

ClassesOfLiabilitiesAxis

axis

label

Classes of liabilities [axis]

Disclosure: IFRS 13.93

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ClassesOfOrdinarySharesAxis

axis

label

Classes of ordinary shares [axis]

Disclosure: IAS 33.66

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ClassesOfOtherProvisionsAbstract

 

label

Classes of other provisions [abstract]

 

ifrs-full

ClassesOfPlanAssetsFairValueMonetaryAmountsAbstract

 

label

Classes of plan assets, fair value monetary amounts [abstract]

 

ifrs-full

ClassesOfPlanAssetsFairValuePercentageAmountsAbstract

 

label

Classes of plan assets, fair value percentage amounts [abstract]

 

ifrs-full

ClassesOfPropertyPlantAndEquipmentAxis

axis

label

Classes of property, plant and equipment [axis]

Disclosure: IAS 16.73

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ClassesOfProvisionsAxis

axis

label

Classes of other provisions [axis]

Disclosure: IAS 37.84

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ClassesOfRegulatoryDeferralAccountBalancesAxis

axis

label

Classes of regulatory deferral account balances [axis]

Disclosure: IFRS 14.30 c, Disclosure: IFRS 14.33

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ClassesOfRegulatoryDeferralAccountBalancesMember

member [default]

label

Classes of regulatory deferral account balances [member]

Disclosure: IFRS 14.30 c, Disclosure: IFRS 14.33

documentation

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]]

ifrs-full

ClassesOfShareCapitalAxis

axis

label

Classes of share capital [axis]

Disclosure: IAS 1.79 a

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ClassesOfShareCapitalMember

member [default]

label

Share capital [member]

Disclosure: IAS 1.79 a

documentation

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.

ifrs-full

ClassificationOfAssetsAsHeldForSaleMember

member

label

Classification of assets as held for sale [member]

Example: IAS 10.22 c

documentation

This member stands for classification of assets as held for sale. [Refer: Non-current assets held for sale [member]]

ifrs-full

ClassificationOfLiabilitiesAsCurrentOrNoncurrentMember

member

label

Classification of Liabilities as Current or Non-current [member]

Disclosure: Expiry date 2025-01-01 IAS 1.139U

documentation

This member stands for Classification of Liabilities as Current or Non-current (Amendments to IAS 1) issued in January 2020 and later amended in July 2020.

ifrs-full

ClosingForeignExchangeRate

X.XX instant

label

Closing foreign exchange rate

Common practice: IAS 1.112 c

documentation

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.

ifrs-full

CommencementOfMajorLitigationMember

member

label

Commencement of major litigation [member]

Example: IAS 10.22 j

documentation

This member stands for the commencement of major litigation.

ifrs-full

CommentaryByManagementOnSignificantCashAndCashEquivalentBalancesHeldByEntityThatAreNotAvailableForUseByGroup

text

label

Commentary by management on significant cash and cash equivalent balances held by entity that are not available for use by group

Disclosure: IAS 7.48

documentation

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]

ifrs-full

CommercialPapersIssued

X instant, credit

label

Commercial papers issued

Common practice: IAS 1.112 c

documentation

The amount of commercial paper issued by the entity.

ifrs-full

CommitmentsForDevelopmentOrAcquisitionOfBiologicalAssets

X instant, credit

label

Commitments for development or acquisition of biological assets

Disclosure: IAS 41.49 b

documentation

The amount of commitments for the development or acquisition of biological assets. [Refer: Biological assets]

ifrs-full

CommitmentsInRelationToJointVentures

X instant, credit

label

Commitments in relation to joint ventures

Disclosure: IFRS 12.23 a

documentation

The commitments that the entity has relating to its joint ventures as specified in paragraphs B18-B20 of IFRS 12. [Refer: Joint ventures [member]]

ifrs-full

CommitmentsMadeByEntityRelatedPartyTransactions

X duration

label

Commitments made by entity, related party transactions

Example: IAS 24.21 i

documentation

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]]

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]

ifrs-full

CommitmentsMadeOnBehalfOfEntityRelatedPartyTransactions

X duration

label

Commitments made on behalf of entity, related party transactions

Example: IAS 24.21 i

documentation

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]]

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]

ifrs-full

CommodityPriceRiskMember

member

label

Commodity price risk [member]

Example: IFRS 7.40 a, Example: IFRS 7.IG32

documentation

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]]

ifrs-full

CommunicationAndNetworkEquipmentMember

member

label

Communication and network equipment [member]

Common practice: IAS 16.37

documentation

This member stands for a class of property, plant and equipment representing communications and network equipment. [Refer: Property, plant and equipment]

ifrs-full

CommunicationExpense

X duration, debit

label

Communication expense

Common practice: IAS 1.112 c

documentation

The amount of expense arising from communication.

ifrs-full

CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment

X duration, credit

label

Compensation from third parties for items of property, plant and equipment that were impaired, lost or given up

Disclosure: IAS 16.74 A a

documentation

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]

ifrs-full

ComponentsOfEquityAxis

axis

label

Components of equity [axis]

Disclosure: IAS 1.106

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxAbstract

 

label

Components of other comprehensive income that will be reclassified to profit or loss, before tax [abstract]

 

ifrs-full

ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxAbstract

 

label

Components of other comprehensive income that will be reclassified to profit or loss, net of tax [abstract]

 

ifrs-full

ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxAbstract

 

label

Components of other comprehensive income that will not be reclassified to profit or loss, before tax [abstract]

 

ifrs-full

ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract

 

label

Components of other comprehensive income that will not be reclassified to profit or loss, net of tax [abstract]

 

ifrs-full

ComprehensiveIncome

X duration, credit

label

Comprehensive income

Disclosure: IAS 1.106 a, Disclosure: IAS 1.81 A c, Disclosure: IFRS 1.24 b, Example: IFRS 12.B10 b, Disclosure: IFRS 12.B12 b (ix), Disclosure: IFRS 1.32 a (ii)

documentation

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.

totalLabel

Total comprehensive income

ifrs-full

ComprehensiveIncomeAbstract

 

label

Comprehensive income [abstract]

 

ifrs-full

ComprehensiveIncomeAttributableToAbstract

 

label

Comprehensive income attributable to [abstract]

 

ifrs-full

ComprehensiveIncomeAttributableToNoncontrollingInterests

X duration, credit

label

Comprehensive income, attributable to non-controlling interests

Disclosure: IAS 1.106 a, Disclosure: IAS 1.81B b (i)

documentation

The amount of comprehensive income attributable to non-controlling interests. [Refer: Comprehensive income; Non-controlling interests]

totalLabel

Total comprehensive income, attributable to non-controlling interests

ifrs-full

ComprehensiveIncomeAttributableToNoncontrollingInterestsContinuingAndDiscontinuedOperationsAbstract

 

label

Comprehensive income attributable to non-controlling interests, continuing and discontinued operations [abstract]

 

ifrs-full

ComprehensiveIncomeAttributableToOwnersOfParent

X duration, credit

label

Comprehensive income, attributable to owners of parent

Disclosure: IAS 1.106 a, Disclosure: IAS 1.81B b (ii)

documentation

The amount of comprehensive income attributable to owners of the parent. [Refer: Comprehensive income]

totalLabel

Total comprehensive income, attributable to owners of parent

ifrs-full

ComprehensiveIncomeAttributableToOwnersOfParentContinuingAndDiscontinuedOperationsAbstract

 

label

Comprehensive income attributable to owners of parent, continuing and discontinued operations [abstract]

 

ifrs-full

ComprehensiveIncomeContinuingAndDiscontinuedOperationsAbstract

 

label

Comprehensive income, continuing and discontinued operations [abstract]

 

ifrs-full

ComprehensiveIncomeFromContinuingOperations

X duration, credit

label

Comprehensive income from continuing operations

Common practice: IFRS 5.33 d

documentation

The comprehensive income from continuing operations. [Refer: Continuing operations [member]; Comprehensive income]

ifrs-full

ComprehensiveIncomeFromContinuingOperationsAttributableToNoncontrollingInterests

X duration, credit

label

Comprehensive income from continuing operations, attributable to non-controlling interests

Common practice: IFRS 5.33 d

documentation

The comprehensive income from continuing operations attributable to non-controlling interests. [Refer: Comprehensive income from continuing operations; Non-controlling interests]

ifrs-full

ComprehensiveIncomeFromContinuingOperationsAttributableToOwnersOfParent

X duration, credit

label

Comprehensive income from continuing operations, attributable to owners of parent

Common practice: IFRS 5.33 d

documentation

The comprehensive income from continuing operations attributable to owners of the parent. [Refer: Comprehensive income from continuing operations]

ifrs-full

ComprehensiveIncomeFromDiscontinuedOperations

X duration, credit

label

Comprehensive income from discontinued operations

Common practice: IFRS 5.33 d

documentation

The comprehensive income from discontinued operations. [Refer: Discontinued operations [member]; Comprehensive income]

ifrs-full

ComprehensiveIncomeFromDiscontinuedOperationsAttributableToNoncontrollingInterests

X duration, credit

label

Comprehensive income from discontinued operations, attributable to non-controlling interests

Common practice: IFRS 5.33 d

documentation

The comprehensive income from discontinued operations attributable to non-controlling interests. [Refer: Comprehensive income from discontinued operations; Non-controlling interests]

ifrs-full

ComprehensiveIncomeFromDiscontinuedOperationsAttributableToOwnersOfParent

X duration, credit

label

Comprehensive income from discontinued operations, attributable to owners of parent

Common practice: IFRS 5.33 d

documentation

The comprehensive income from discontinued operations attributable to owners of the parent. [Refer: Comprehensive income from discontinued operations]

ifrs-full

ComputerEquipmentMember

member

label

Computer equipment [member]

Common practice: IAS 16.37

documentation

This member stands for a class of property, plant and equipment representing computer equipment. [Refer: Property, plant and equipment]

ifrs-full

ComputerSoftware

X instant, debit

label

Computer software

Example: IAS 38.119 c

documentation

The amount of intangible assets representing computer software. [Refer: Intangible assets other than goodwill]

ifrs-full

ComputerSoftwareMember

member

label

Computer software [member]

Example: IAS 38.119 c

documentation

This member stands for a class of intangible assets representing computer software. [Refer: Intangible assets other than goodwill]

ifrs-full

ConcentrationsOfRisk

text

label

Description of concentrations of risk

Disclosure: IFRS 7.34 c

documentation

The description of concentrations of risks arising from financial instruments. [Refer: Financial instruments, class [member]]

ifrs-full

ConcentrationsOfRiskAxis

axis

label

Concentrations of risk [axis]

Disclosure: Effective 2023-01-01 IFRS 17.127

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ConcentrationsOfRiskMember

member [default]

label

Concentrations of risk [member]

Disclosure: Effective 2023-01-01 IFRS 17.127

documentation

This member stands for the concentrations of risk. It also represents the standard value for the ‘Concentrations of risk’ axis if no other member is used.

ifrs-full

ConfidenceLevelCorrespondingToResultsOfTechniqueOtherThanConfidenceLevelTechniqueUsedForDeterminingRiskAdjustmentForNonfinancialRisk

X.XX instant

label

Confidence level corresponding to results of technique other than confidence level technique used for determining risk adjustment for non-financial risk

Disclosure: Effective 2023-01-01 IFRS 17.119

documentation

The confidence level corresponding to the results of a technique other than the confidence level technique used for determining the risk adjustment for non-financial risk. [Refer: Risk adjustment for non-financial risk [member]]

ifrs-full

ConfidenceLevelUsedToDetermineRiskAdjustmentForNonfinancialRisk

X.XX instant

label

Confidence level used to determine risk adjustment for non-financial risk

Disclosure: Effective 2023-01-01 IFRS 17.119

documentation

The confidence level used to determine the risk adjustment for non-financial risk. [Refer: Risk adjustment for non-financial risk [member]]

ifrs-full

ConsensusPricingMember

member

label

Consensus pricing [member]

Example: IFRS 13.B5, Example: IFRS 13.IE63

documentation

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]]

ifrs-full

ConsiderationPaidReceived

X duration, credit

label

Consideration paid (received)

Disclosure: IAS 7.40 a

documentation

The amount of consideration paid or received in respect of both obtaining and losing control of subsidiaries or other businesses. [Refer: Subsidiaries [member]]

ifrs-full

ConsolidatedAndSeparateFinancialStatementsAxis

axis

label

Consolidated and separate financial statements [axis]

Disclosure: IAS 27.4

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ConsolidatedMember

member [default]

label

Consolidated [member]

Disclosure: IAS 27.4

documentation

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.

ifrs-full

ConsolidatedStructuredEntitiesAxis

axis

label

Consolidated structured entities [axis]

Disclosure: IFRS 12 – Nature of the risks associated with an entity’s interests in consolidated structured entities

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ConsolidatedStructuredEntitiesMember

member

label

Consolidated structured entities [member]

Disclosure: IFRS 12 – Nature of the risks associated with an entity’s interests in consolidated structured entities

documentation

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]]

ifrs-full

ConstantPrepaymentRateMeasurementInputMember

member

label

Constant prepayment rate, measurement input [member]

Example: IFRS 13.93 d, Example: IFRS 13.IE63

documentation

This member stands for the constant prepayment rate used as a measurement input.

ifrs-full

ConstructionInProgress

X instant, debit

label

Construction in progress

Common practice: IAS 16.37

documentation

The amount of expenditure capitalised during the construction of non-current assets that are not yet available for use. [Refer: Non-current assets]

ifrs-full

ConstructionInProgressMember

member

label

Construction in progress [member]

Common practice: IAS 16.37

documentation

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]

ifrs-full

ConsumableBiologicalAssetsMember

member

label

Consumable biological assets [member]

Example: IAS 41.43

documentation

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]

ifrs-full

ConsumerLoans

X instant, debit

label

Loans to consumers

Common practice: IAS 1.112 c

documentation

The amount of consumer loans made by the entity. [Refer: Loans to consumers [member]]

ifrs-full

ConsumerLoansMember

member

label

Loans to consumers [member]

Example: IFRS 7.6, Example: IFRS 7.IG20C, Example: IFRS 7.IG40B

documentation

This member stands for loans that are made to individuals for personal use.

ifrs-full

ContingentConsiderationMember

member

label

Contingent consideration [member]

Common practice: IFRS 13.94

documentation

This member stands for an obligation of the acquirer to transfer additional assets or equity interests to the former owners of an acquiree as part of the exchange for control of the acquiree if specified future events occur or conditions are met.

ifrs-full

ContingentConsiderationRecognisedAsOfAcquisitionDate

X instant, credit

label

Contingent consideration recognised as of acquisition date

Disclosure: IFRS 3.B64 g (i)

documentation

The amount, at acquisition date, of contingent consideration arrangements recognised as consideration transferred in a business combination. [Refer: Business combinations [member]]

ifrs-full

ContingentLiabilitiesIncurredByVenturerInRelationToInterestsInJointVentures

X instant, credit

label

Contingent liabilities incurred in relation to interests in joint ventures

Disclosure: IFRS 12.23 b

documentation

The amount of contingent liabilities incurred in relation to interests in joint ventures. [Refer: Contingent liabilities [member]; Joint ventures [member]]

ifrs-full

ContingentLiabilitiesIncurredInRelationToInterestsInAssociates

X instant, credit

label

Contingent liabilities incurred in relation to interests in associates

Disclosure: IFRS 12.23 b

documentation

The amount of contingent liabilities incurred relating to the entity’s interests in associates. [Refer: Associates [member]; Contingent liabilities [member]]

ifrs-full

ContingentLiabilitiesMember

member [default]

label

Contingent liabilities [member]

Disclosure: IAS 37.88, Disclosure: IFRS 3.B67 c

documentation

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.

ifrs-full

ContingentLiabilitiesOfJointVentureMember

member

label

Contingent liabilities related to joint ventures [member]

Example: IAS 37.88

documentation

This member stands for contingent liabilities that are related to joint ventures. [Refer: Contingent liabilities [member]; Joint ventures [member]]

ifrs-full

ContingentLiabilitiesRecognisedAsOfAcquisitionDate

(X) instant, credit

label

Contingent liabilities recognised as of acquisition date

Example: IFRS 3.B64 i, Example: IFRS 3.IE72

documentation

The amount of contingent liabilities recognised as of the acquisition date in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]

negatedLabel

Contingent liabilities recognised as of acquisition date

ifrs-full

ContingentLiabilitiesRecognisedInBusinessCombination

X instant, credit

label

Contingent liabilities recognised in business combination

Disclosure: IFRS 3.B67 c

documentation

The amount of contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]

periodStartLabel

Contingent liabilities recognised in business combination at beginning of period

periodEndLabel

Contingent liabilities recognised in business combination at end of period

ifrs-full

ContingentLiabilityArisingFromPostemploymentBenefitObligationsMember

member

label

Contingent liability arising from post-employment benefit obligations [member]

Disclosure: IAS 19.152

documentation

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]]

ifrs-full

ContingentLiabilityForDecommissioningRestorationAndRehabilitationCostsMember

member

label

Contingent liability for decommissioning, restoration and rehabilitation costs [member]

Example: IAS 37.88

documentation

This member stands for a contingent liability relating to decommissioning, restoration and rehabilitation costs. [Refer: Contingent liabilities [member]]

ifrs-full

ContingentLiabilityForGuaranteesMember

member

label

Contingent liability for guarantees [member]

Common practice: IAS 37.88

documentation

This member stands for a contingent liability for guarantees. [Refer: Contingent liabilities [member]; Guarantees [member]]

ifrs-full

ContinuingAndDiscontinuedOperationsAxis

axis

label

Continuing and discontinued operations [axis]

Disclosure: IFRS 5 – Presentation and disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis

axis

label

Continuing involvement in derecognised financial assets by type of instrument [axis]

Example: IFRS 7.B33

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfTransferAxis

axis

label

Continuing involvement in derecognised financial assets by type of transfer [axis]

Example: IFRS 7.B33

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ContinuingOperationsMember

member [default]

label

Continuing operations [member]

Disclosure: IFRS 5 – Presentation and disclosure

documentation

This member stands for components of the entity that are not discontinued operations. A component of an entity comprises operations and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the entity. This member also represents the standard value for the ‘Continuing and discontinued operations’ axis if no other member is used. [Refer: Discontinued operations [member]; Aggregate continuing and discontinued operations [member]]

ifrs-full

ContractAssets

X instant, debit

label

Contract assets

Disclosure: IFRS 15.105, Disclosure: IFRS 15.116 a

documentation

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).

totalLabel

Total contract assets

periodStartLabel

Contract assets at beginning of period

periodEndLabel

Contract assets at end of period

ifrs-full

ContractAssetsAbstract

 

label

Contract assets [abstract]

 

ifrs-full

ContractAssetsMember

member

label

Contract assets [member]

Disclosure: IFRS 7.35H b (iii), Disclosure: IFRS 7.35M b (iii), Example: IFRS 7.35 N

documentation

This member stands for contract assets. [Refer: Contract assets]

ifrs-full

ContractDurationAxis

axis

label

Contract duration [axis]

Example: IFRS 15.B89 e

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ContractDurationMember

member [default]

label

Contract duration [member]

Example: IFRS 15.B89 e

documentation

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.

ifrs-full

ContractLiabilities

X instant, credit

label

Contract liabilities

Disclosure: IFRS 15.105, Disclosure: IFRS 15.116 a

documentation

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.

totalLabel

Total contract liabilities

periodStartLabel

Contract liabilities at beginning of period

periodEndLabel

Contract liabilities at end of period

ifrs-full

ContractLiabilitiesAbstract

 

label

Contract liabilities [abstract]

 

ifrs-full

ContractLiabilitiesForPerformanceObligationsSatisfiedOverTime

X instant, credit

label

Contract liabilities for performance obligations satisfied over time

Common practice: IAS 1.55, Common practice: IAS 1.78

documentation

The amount of contract liabilities for performance obligations satisfied over time. [Refer: Contract liabilities; Performance obligations satisfied over time [member]]

ifrs-full

ContractLiabilitiesRecognisedAsOfAcquisitionDate

(X) instant, credit

label

Contract liabilities recognised as of acquisition date

Common practice: IFRS 3.B64 i

documentation

The amount recognised as of the acquisition date for contract liabilities assumed in a business combination. [Refer: Contract liabilities; Business combinations [member]]

negatedLabel

Contract liabilities recognised as of acquisition date

ifrs-full

ContractualAmountsToBeExchangedInDerivativeFinancialInstrumentForWhichGrossCashFlowsAreExchanged

X instant, credit

label

Contractual amounts to be exchanged in derivative financial instrument for which gross cash flows are exchanged

Example: IFRS 7.B11D d

documentation

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]]

ifrs-full

ContractualCapitalCommitments

X instant, credit

label

Contractual capital commitments

Common practice: IAS 1.112 c

documentation

The amount of capital commitments for which the entity has entered into a contract. [Refer: Capital commitments]

ifrs-full

ContractualCommitmentsForAcquisitionOfIntangibleAssets

X instant, credit

label

Contractual commitments for acquisition of intangible assets

Disclosure: IAS 38.122 e

documentation

The amount of contractual commitments for the acquisition of intangible assets.

ifrs-full

ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipment

X instant, credit

label

Contractual commitments for acquisition of property, plant and equipment

Disclosure: IAS 16.74 c

documentation

The amount of contractual commitments for the acquisition of property, plant and equipment. [Refer: Property, plant and equipment]

ifrs-full

ContractualServiceMargin

X instant, credit

label

Contractual service margin

Disclosure: Effective 2023-01-01 IFRS 17.109

documentation

The amount of the contractual service margin. [Refer: Contractual service margin [member]]

ifrs-full

ContractualServiceMarginMember

member

label

Contractual service margin [member]

Disclosure: Effective 2023-01-01 IFRS 17.101 c, Disclosure: Effective 2023-01-01 IFRS 17.107 d

documentation

This member stands for a component of the carrying amount of the asset or liability for a group of insurance contracts representing the unearned profit the entity will recognise as it provides insurance contract services under the insurance contracts in the group.

ifrs-full

ContractualServiceMarginNotRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachOrFairValueApproachHasBeenAppliedMember

member

label

Contractual service margin not related to contracts that existed at transition date to which modified retrospective approach or fair value approach has been applied [member]

Disclosure: Effective 2023-01-01 IFRS 17.114 c

documentation

This member stands for the contractual service margin not related to contracts that existed at the transition date to which the modified retrospective approach (as described in paragraphs C6-C19A of IFRS 17) or the fair value approach (as described in paragraphs C20-C24B of IFRS 17) has been applied. [Refer: Contractual service margin [member]]

ifrs-full

ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichFairValueApproachHasBeenAppliedMember

member

label

Contractual service margin related to contracts that existed at transition date to which fair value approach has been applied [member]

Disclosure: Effective 2023-01-01 IFRS 17.114 b

documentation

This member stands for the contractual service margin related to contracts that existed at the transition date to which the fair value approach (as described in paragraphs C20-C24B of IFRS 17) has been applied. [Refer: Contractual service margin [member]]

ifrs-full

ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachHasBeenAppliedMember

member

label

Contractual service margin related to contracts that existed at transition date to which modified retrospective approach has been applied [member]

Disclosure: Effective 2023-01-01 IFRS 17.114 a

documentation

This member stands for the contractual service margin related to contracts that existed at the transition date to which the modified retrospective approach (as described in paragraphs C6-C19A of IFRS 17) has been applied. [Refer: Contractual service margin [member]]

ifrs-full

ContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset

(X) duration, debit

label

Decrease (increase) in net defined benefit liability (asset) resulting from resulting from contributions to plan by employer

Disclosure: IAS 19.141 f

documentation

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]]

negatedLabel

Increase (decrease) in net defined benefit liability (asset) resulting from contributions to plan by employer

ifrs-full

ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset

(X) duration, debit

label

Decrease (increase) in net defined benefit liability (asset) resulting from contributions to plan by plan participants

Disclosure: IAS 19.141 f

documentation

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]]

commentaryGuidance

Decreases in the present value of defined benefit obligation or net defined benefit liability resulting from contributions by plan participants should be tagged with a positive value; increases in the present value of defined benefit obligation or net defined benefit liability resulting from contributions by plan participants should be tagged with a negative value. Increases in the fair value of plan assets resulting from contributions by plan participants represent a decrease in net defined benefit liability (equivalent to an increase in a net defined benefit asset) and should be tagged with a positive value.

negatedLabel

Increase (decrease) in net defined benefit liability (asset) resulting from contributions to plan by plan participants

ifrs-full

ContributionsToPlanNetDefinedBenefitLiabilityAsset

(X) duration, debit

label

Decrease (increase) in net defined benefit liability (asset) resulting from contributions to plan

Disclosure: IAS 19.141 f

documentation

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]]

commentaryGuidance

Decreases in the present value of defined benefit obligation or net defined benefit liability resulting from contributions to plan should be tagged with a positive value; increases should be tagged with a negative value. Increases in the fair value of plan assets resulting from contributions to plan represent a decrease in the net defined benefit liability (equivalent to an increase in a net defined benefit asset) and should be tagged with a positive value.

negatedTotalLabel

Total increase (decrease) in net defined benefit liability (asset) resulting from contributions to plan

ifrs-full

ContributionsToPlanNetDefinedBenefitLiabilityAssetAbstract

 

label

Contributions to plan, net defined benefit liability (asset) [abstract]

 

ifrs-full

CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRights

X instant, debit

label

Copyrights, patents and other industrial property rights, service and operating rights

Example: IAS 38.119 e

documentation

The amount of intangible assets representing copyrights, patents and other industrial property rights, service and operating rights. [Refer: Intangible assets other than goodwill]

ifrs-full

CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember

member

label

Copyrights, patents and other industrial property rights, service and operating rights [member]

Example: IAS 38.119 e

documentation

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]

ifrs-full

CorporateDebtInstrumentsHeld

X instant, debit

label

Corporate debt instruments held

Common practice: IAS 1.112 c

documentation

The amount of debt instruments held by the entity that were issued by a corporate entity. [Refer: Debt instruments held]

ifrs-full

CorporateLoans

X instant, debit

label

Loans to corporate entities

Common practice: IAS 1.112 c

documentation

The amount of corporate loans made by the entity. [Refer: Loans to corporate entities [member]]

ifrs-full

CorporateLoansMember

member

label

Loans to corporate entities [member]

Common practice: IAS 1.112 c, Example: IFRS 7.6, Example: IFRS 7.IG20C

documentation

This member stands for loans made to corporate entities.

ifrs-full

CostApproachMember

member

label

Cost approach [member]

Example: IFRS 13.62

documentation

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’).

ifrs-full

CostIncludedInProfitOrLossInAccordanceWithParagraph20AOfIAS16ThatRelatesToItemsProducedThatAreNotOutputOfEntitysOrdinaryActivities

X duration, debit

label

Cost included in profit or loss in accordance with paragraph 20A of IAS 16 that relates to items produced that are not output of entity’s ordinary activities

Disclosure: IAS 16.74 A b

documentation

The amount of cost included in profit or loss in accordance with paragraph 20A of IAS 16 that relates to items produced that are not an output of the entity’s ordinary activities and are produced while bringing an item of property, plant and equipment to the location and condition necessary for it to be capable of operating in the manner intended by management.

ifrs-full

CostOfHedgingAbstract

 

label

Cost of hedging [abstract]

 

ifrs-full

CostOfInventoriesRecognisedAsExpenseDuringPeriod

X duration, debit

label

Cost of inventories recognised as expense during period

Disclosure: IAS 2.36 d

documentation

The amount of inventories recognised as an expense during the period. [Refer: Inventories]

ifrs-full

CostOfMerchandiseSold

X duration, debit

label

Cost of merchandise sold

Common practice: IAS 1.85

documentation

The amount of merchandise that was sold during the period and recognised as an expense.

ifrs-full

CostOfPurchasedEnergySold

X duration, debit

label

Cost of purchased energy sold

Common practice: IAS 1.112 c

documentation

The amount of purchased energy that was sold during the period and recognised as an expense.

ifrs-full

CostOfSales

(X) duration, debit

label

Cost of sales

Disclosure: IAS 1.103, Disclosure: IAS 1.99

documentation

The amount of all expenses directly or indirectly attributed to the goods or services sold. Attributed expenses include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, such as depreciation and maintenance of factory buildings and equipment used in the production process, unallocated production overheads, and abnormal amounts of production costs of inventories.

commentaryGuidance

This line item should only be used to tag total ‘cost of sales’ amounts. It should NOT be used to tag a partial cost of sales, that is, an amount excluding specific expenses classified by an entity as cost of sales. For example, the line item should not be used to tag ‘cost of sales, excluding depreciation’ when the depreciation amount reflects an expense that the company considers part of cost of sales.

negatedLabel

Cost of sales

ifrs-full

CostOfSalesFoodAndBeverage

X duration, debit

label

Cost of sales, food and beverage

Common practice: IAS 1.85

documentation

The amount of cost of sales attributed to food and beverage. [Refer: Cost of sales]

ifrs-full

CostOfSalesHotelOperations

X duration, debit

label

Cost of sales, hotel operations

Common practice: IAS 1.85

documentation

The amount of cost of sales attributed to hotel operations. [Refer: Cost of sales]

ifrs-full

CostOfSalesMember

member

label

Cost of sales [member]

Common practice: IAS 1.104, Common practice: IAS 1.112 c

documentation

This member stands for the amount of all expenses directly or indirectly attributed to goods or services sold. This member is used to attribute an expense by nature to a functional line item in the statement of profit or loss.

ifrs-full

CostOfSalesRoomOccupancyServices

X duration, debit

label

Cost of sales, room occupancy services

Common practice: IAS 1.85

documentation

The amount of cost of sales attributed to room occupancy services. [Refer: Cost of sales]

ifrs-full

CostsToObtainContractsWithCustomersMember

member

label

Costs to obtain contracts with customers [member]

Example: IFRS 15.128 a

documentation

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]

ifrs-full

CounterpartiesAxis

axis

label

Counterparties [axis]

Disclosure: IFRS 7.B52

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

CounterpartiesMember

member [default]

label

Counterparties [member]

Disclosure: IFRS 7.B52

documentation

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.

ifrs-full

CountryOfDomicileMember

member

label

Country of domicile [member]

Disclosure: IFRS 8.33 a, Disclosure: IFRS 8.33 b

documentation

This member stands for the country in which the entity is registered and where it has its legal address or registered office.

ifrs-full

CountryOfIncorporation

text

label

Country of incorporation

Disclosure: IAS 1.138 a

documentation

The country in which the entity is incorporated.

ifrs-full

CountryOfIncorporationOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUse

text

label

Country of incorporation of entity whose consolidated financial statements have been produced for public use

Disclosure: IAS 27.16 a

documentation

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]]

ifrs-full

CountryOfIncorporationOfJointOperation

text

label

Country of incorporation of joint operation

Disclosure: IFRS 12.21 a (iii)

documentation

The country in which a joint operation of the entity is incorporated. [Refer: Joint operations [member]]

ifrs-full

CountryOfIncorporationOfJointVenture

text

label

Country of incorporation of joint venture

Disclosure: IAS 27.16 b (ii), Disclosure: IAS 27.17 b (ii), Disclosure: IFRS 12.21 a (iii)

documentation

The country in which a joint venture of the entity is incorporated. [Refer: Joint ventures [member]]

ifrs-full

CountryOfIncorporationOrResidenceOfAssociate

text

label

Country of incorporation of associate

Disclosure: IAS 27.16 b (ii), Disclosure: IAS 27.17 b (ii), Disclosure: IFRS 12.21 a (iii)

documentation

The country in which an associate of the entity is incorporated. [Refer: Associates [member]]

ifrs-full

CountryOfIncorporationOrResidenceOfSubsidiary

text

label

Country of incorporation of subsidiary

Disclosure: IAS 27.16 b (ii), Disclosure: IAS 27.17 b (ii), Disclosure: IFRS 12.12 b, Disclosure: IFRS 12.19B b

documentation

The country in which a subsidiary of the entity is incorporated. [Refer: Subsidiaries [member]]

ifrs-full

CreationDateAxis

axis

label

Creation date [axis]

Disclosure: IAS 8.28 f (i), Disclosure: IAS 8.29 c (i), Disclosure: IAS 8.49 b (i)

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

CreditDerivativeFairValue

X instant, debit

label

Credit derivative, fair value

Disclosure: IFRS 7.24G a

documentation

The fair value of a credit derivative. [Refer: At fair value [member]; Derivatives [member]]

periodStartLabel

Credit derivative, fair value at beginning of period

periodEndLabel

Credit derivative, fair value at end of period

ifrs-full

CreditDerivativeNominalAmount

X instant

label

Credit derivative, nominal amount

Disclosure: IFRS 7.24G a

documentation

The nominal amount of a credit derivative. [Refer: Derivatives [member]]

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]

periodStartLabel

Credit derivative, nominal amount at beginning of period

periodEndLabel

Credit derivative, nominal amount at end of period

ifrs-full

CreditExposure

X instant

label

Credit exposure

Example: Expiry date 2023-01-01 IFRS 7.36 c, Example: Expiry date 2023-01-01 IFRS 7.IG24 a, Example: Expiry date 2023-01-01 IFRS 7.IG25 b

documentation

The amount of exposure to loss resulting from credit risk. [Refer: Credit risk [member]]

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]

ifrs-full

CreditImpairmentOfFinancialInstrumentsAxis

axis

label

Credit impairment of financial instruments [axis]

Disclosure: IFRS 7.35H, Disclosure: IFRS 7.35M

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

CreditImpairmentOfFinancialInstrumentsMember

member [default]

label

Credit impairment of financial instruments [member]

Disclosure: IFRS 7.35H, Disclosure: IFRS 7.35M

documentation

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.

ifrs-full

CreditrelatedFeeAndCommissionIncome

X duration, credit

label

Credit-related fee and commission income

Common practice: IAS 1.112 c

documentation

The amount of income recognised from credit-related fees and commissions. [Refer: Fee and commission income]

ifrs-full

CreditRiskMember

member

label

Credit risk [member]

Disclosure: Effective 2023-01-01 IFRS 17.124, Disclosure: Effective 2023-01-01 IFRS 17.125, Disclosure: Effective 2023-01-01 IFRS 17.127, Example: IFRS 7.32

documentation

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]]

ifrs-full

CreditSpreadMeasurementInputMember

member

label

Credit spread, measurement input [member]

Common practice: IFRS 13.93 d

documentation

This member stands for the credit spread used as a measurement input.

ifrs-full

CumulativeChangeInFairValueRecognisedInProfitOrLossOnSalesOfInvestmentPropertyBetweenPoolsOfAssetsMeasuredUsingDifferentModels

X duration, credit

label

Cumulative change in fair value recognised in profit or loss on sales of investment property between pools of assets measured using different models

Disclosure: IAS 40.75 f (iv)

documentation

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]

ifrs-full

CumulativeEffectAtDateOfInitialApplicationAxis

axis

label

Cumulative effect at date of initial application [axis]

Common practice: IAS 1.106

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

CumulativeGainLossOnDisposalOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome

X duration, credit

label

Cumulative gain (loss) on disposal of investments in equity instruments designated at fair value through other comprehensive income

Disclosure: IFRS 7.11B c

documentation

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]

ifrs-full

CumulativeGainLossPreviouslyRecognisedInOtherComprehensiveIncomeArisingFromReclassificationOfFinancialAssetsOutOfFairValueThroughOtherComprehensiveIncomeIntoFairValueThroughProfitOrLossMeasurementCategory

X duration, credit

label

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

Disclosure: IAS 1.82 cb

documentation

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]

ifrs-full

CumulativePreferenceDividendsNotRecognised

X duration

label

Cumulative preference dividends not recognised

Disclosure: IAS 1.137 b

documentation

The amount of cumulative preference dividends not recognised.

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]

ifrs-full

CumulativeUnrecognisedShareOfLossesOfAssociates

X instant, credit

label

Cumulative unrecognised share of losses of associates

Disclosure: IFRS 12.22 c

documentation

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]

ifrs-full

CumulativeUnrecognisedShareOfLossesOfJointVentures

X instant, credit

label

Cumulative unrecognised share of losses of joint ventures

Disclosure: IFRS 12.22 c

documentation

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]

ifrs-full

CumulativeUnrecognisedShareOfLossesOfJointVenturesTransitionFromProportionateConsolidationToEquityMethod

X instant, credit

label

Cumulative unrecognised share of losses of joint ventures, transition from proportionate consolidation to equity method

Disclosure: IFRS 11.C4

documentation

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]

ifrs-full

CurrencyInWhichInformationIsDisplayedAxis

axis

label

Currency in which information is displayed [axis]

Disclosure: IAS 21.57 a

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

CurrencyInWhichSupplementaryInformationIsDisplayedMember

member

label

Currency in which supplementary information is displayed [member]

Disclosure: IAS 21.57 a

documentation

This member indicates information displayed in a currency that is different from either the entity’s functional currency or its presentation currency.

ifrs-full

CurrencyRiskMember

member

label

Currency risk [member]

Disclosure: Effective 2023-01-01 IFRS 17.124, Disclosure: Effective 2023-01-01 IFRS 17.125, Disclosure: Effective 2023-01-01 IFRS 17.127, Disclosure: Effective 2023-01-01 IFRS 17.128 a (ii), Disclosure: IFRS 7 – Defined terms

documentation

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]]

ifrs-full

CurrencySwapContractMember

member

label

Currency swap contract [member]

Common practice: IAS 1.112 c

documentation

This member stands for a currency swap contract. [Refer: Swap contract [member]]

ifrs-full

CurrentAccrualsAndCurrentDeferredIncomeIncludingCurrentContractLiabilities

X instant, credit

label

Current accruals and current deferred income including current contract liabilities

Common practice: IAS 1.55, Common practice: IAS 1.78

documentation

The amount of current accruals and current deferred income including current contract liabilities. [Refer: Accruals; Deferred income including contract liabilities]

totalLabel

Total current accruals and current deferred income including current contract liabilities

ifrs-full

CurrentAccrualsAndCurrentDeferredIncomeIncludingCurrentContractLiabilitiesAbstract

 

label

Current accruals and current deferred income including current contract liabilities [abstract]

 

ifrs-full

CurrentAccruedExpensesAndOtherCurrentLiabilities

X instant, credit

label

Current accrued expenses and other current liabilities

Common practice: IAS 1.55

documentation

The amount of current accrued expenses and other current liabilities. [Refer: Accruals; Other current liabilities]

ifrs-full

CurrentAccruedIncomeIncludingCurrentContractAssets

X instant, debit

label

Current accrued income including current contract assets

Common practice: IAS 1.55, Common practice: IAS 1.78

documentation

The amount of current accrued income including current contract assets. [Refer: Accrued income including contract assets]

totalLabel

Total current accrued income including current contract assets

ifrs-full

CurrentAccruedIncomeIncludingCurrentContractAssetsAbstract

 

label

Current accrued income including current contract assets [abstract]

 

ifrs-full

CurrentAccruedIncomeOtherThanCurrentContractAssets

X instant, debit

label

Current accrued income other than current contract assets

Common practice: IAS 1.55, Common practice: IAS 1.78

documentation

The amount of current accrued income other than current contract assets. [Refer: Accrued income other than contract assets]

ifrs-full

CurrentAdvances

X instant, credit

label

Current advances received, representing current contract liabilities for performance obligations satisfied at point in time

Common practice: IAS 1.55, Common practice: IAS 1.78

documentation

The amount of current advances received representing current contract liabilities for performance obligations satisfied at a point in time. [Refer: Advances received, representing contract liabilities for performance obligations satisfied at point in time]

ifrs-full

CurrentAdvancesToSuppliers

X instant, debit

label

Current advances to suppliers

Common practice: IAS 1.112 c

documentation

The amount of current advances made to suppliers before goods or services are received.

ifrs-full

CurrentAgriculturalProduce

X instant, debit

label

Current agricultural produce

Common practice: IAS 2.37

documentation

A classification of current inventory representing the amount of harvested produce of the entity’s biological assets. [Refer: Biological assets; Inventories]

ifrs-full

CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity

X duration, debit

label

Current and deferred tax relating to items credited (charged) directly to equity

Disclosure: IAS 12.81 a

documentation

The aggregate current and deferred tax relating to particular items that are charged or credited directly to equity, for example: (a) an adjustment to the opening balance of retained earnings resulting from either a change in accounting policy that is applied retrospectively or the correction of an error; and (b) amounts arising on initial recognition of the equity component of a compound financial instrument. [Refer: Deferred tax relating to items credited (charged) directly to equity; Retained earnings; Financial instruments, class [member]]

totalLabel

Aggregate current and deferred tax relating to items credited (charged) directly to equity

ifrs-full

CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityAbstract

 

label

Current and deferred tax relating to items charged or credited directly to equity [abstract]

 

ifrs-full

CurrentAssets

X instant, debit

label

Current assets

Disclosure: IAS 1.66, Example: IFRS 12.B10 b, Disclosure: IFRS 12.B12 b (i)

documentation

The amount of assets that the entity (a) expects to realise or intends to sell or consume in its normal operating cycle; (b) holds primarily for the purpose of trading; (c) expects to realise within 12 months after the reporting period; or (d) classifies as cash or cash equivalents (as defined in IAS 7) unless the asset is restricted from being exchanged or used to settle a liability for at least 12 months after the reporting period. [Refer: Assets]

totalLabel

Total current assets

ifrs-full

CurrentAssetsAbstract

 

label

Current assets [abstract]

 

ifrs-full

CurrentAssetsLiabilities

X instant, debit

label

Current assets (liabilities)

Common practice: IAS 1.55

documentation

The amount of current assets less the amount of current liabilities.

netLabel

Net current assets (liabilities)

ifrs-full

CurrentAssetsOtherThanAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners

X instant, debit

label

Current assets other than non-current assets or disposal groups classified as held for sale or as held for distribution to owners

Disclosure: IAS 1.66

documentation

The amount of current assets other than non-current assets or disposal groups classified as held for sale or as held for distribution to owners. [Refer: Current assets; Disposal groups classified as held for sale [member]; Non-current assets or disposal groups classified as held for sale; Non-current assets or disposal groups classified as held for distribution to owners]

totalLabel

Total current assets other than non-current assets or disposal groups classified as held for sale or as held for distribution to owners

ifrs-full

CurrentAssetsRecognisedAsOfAcquisitionDate

X instant, debit

label

Current assets recognised as of acquisition date

Common practice: IFRS 3.B64 i

documentation

The amount recognised as of the acquisition date for current assets acquired in a business combination. [Refer: Current assets; Business combinations [member]]

ifrs-full

CurrentBiologicalAssets

X instant, debit

label

Current biological assets

Disclosure: IAS 1.54 f

documentation

The amount of current biological assets. [Refer: Biological assets]

ifrs-full

CurrentBiologicalAssetsMember

member

label

Current biological assets [member]

Common practice: IAS 41.50

documentation

This member stands for current biological assets. [Refer: Biological assets]

ifrs-full

CurrentBondsIssuedAndCurrentPortionOfNoncurrentBondsIssued

X instant, credit

label

Current bonds issued and current portion of non-current bonds issued

Common practice: IAS 1.112 c

documentation

The amount of current bonds issued and the current portion of non-current bonds issued. [Refer: Bonds issued]

ifrs-full

CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings

X instant, credit

label

Current borrowings and current portion of non-current borrowings

Common practice: IAS 1.55

documentation

The amount of current borrowings and current portion of non-current borrowings. [Refer: Borrowings]

totalLabel

Total current borrowings and current portion of non-current borrowings

ifrs-full

CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsAbstract

 

label

Current borrowings and current portion of non-current borrowings [abstract]

 

ifrs-full

CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsByTypeAbstract

 

label

Current borrowings and current portion of non-current borrowings, by type [abstract]

 

ifrs-full

CurrentCommercialPapersIssuedAndCurrentPortionOfNoncurrentCommercialPapersIssued

X instant, credit

label

Current commercial papers issued and current portion of non-current commercial papers issued

Common practice: IAS 1.112 c

documentation

The amount of current commercial paper issued and the current portion of non-current commercial paper issued. [Refer: Commercial papers issued]

ifrs-full

CurrentContractAssets

X instant, debit

label

Current contract assets

Disclosure: IFRS 15.105

documentation

The amount of current contract assets. [Refer: Contract assets]

ifrs-full

CurrentContractLiabilities

X instant, credit

label

Current contract liabilities

Disclosure: IFRS 15.105

documentation

The amount of current contract liabilities. [Refer: Contract liabilities]

totalLabel

Total current contract liabilities

ifrs-full

CurrentContractLiabilitiesAbstract

 

label

Current contract liabilities [abstract]

 

ifrs-full

CurrentContractLiabilitiesForPerformanceObligationsSatisfiedOverTime

X instant, credit

label

Current contract liabilities for performance obligations satisfied over time

Common practice: IAS 1.55, Common practice: IAS 1.78

documentation

The amount of current contract liabilities for performance obligations satisfied over time. [Refer: Contract liabilities for performance obligations satisfied over time]

ifrs-full

CurrentCrudeOil

X instant, debit

label

Current crude oil

Common practice: IAS 2.37

documentation

A classification of current inventory representing the amount of unrefined, unprocessed oil. [Refer: Inventories]

ifrs-full

CurrentDebtInstrumentsIssued

X instant, credit

label

Current debt instruments issued

Common practice: IAS 1.55

documentation

The amount of current debt instruments issued. [Refer: Debt instruments issued]

ifrs-full

CurrentDeferredIncomeIncludingCurrentContractLiabilities

X instant, credit

label

Current deferred income including current contract liabilities

Common practice: IAS 1.55, Common practice: IAS 1.78

documentation

The amount of current deferred income including current contract liabilities. [Refer: Deferred income including contract liabilities]

totalLabel

Total current deferred income including current contract liabilities

ifrs-full

CurrentDeferredIncomeIncludingCurrentContractLiabilitiesAbstract

 

label

Current deferred income including current contract liabilities [abstract]

 

ifrs-full

CurrentDeferredIncomeOtherThanCurrentContractLiabilities

X instant, credit

label

Current deferred income other than current contract liabilities

Common practice: IAS 1.55, Common practice: IAS 1.78

documentation

The amount of current deferred income other than current contract liabilities. [Refer: Deferred income other than contract liabilities]

ifrs-full

CurrentDepositsFromCustomers

X instant, credit

label

Current deposits from customers

Common practice: IAS 1.55

documentation

The amount of current deposits from customers. [Refer: Deposits from customers]

ifrs-full

CurrentDerivativeFinancialAssets

X instant, debit

label

Current derivative financial assets

Common practice: IAS 1.55

documentation

The amount of current derivative financial assets. [Refer: Derivative financial assets]

ifrs-full

CurrentDerivativeFinancialLiabilities

X instant, credit

label

Current derivative financial liabilities

Common practice: IAS 1.55

documentation

The amount of current derivative financial liabilities. [Refer: Derivative financial liabilities]

ifrs-full

CurrentDividendPayables

X instant, credit

label

Current dividend payables

Common practice: IAS 1.55

documentation

The amount of current dividend payables. [Refer: Dividend payables]

ifrs-full

CurrentEstimateOfFutureCashOutflowsToBePaidToFulfilObligationMeasurementInputMember

member

label

Current estimate of future cash outflows to be paid to fulfil obligation, measurement input [member]

Example: IFRS 13.B36 d

documentation

This member stands for the current estimate of future cash outflows to be paid to fulfil obligation, used as a measurement input.

ifrs-full

CurrentExciseTaxPayables

X instant, credit

label

Current excise tax payables

Common practice: IAS 1.78

documentation

The amount of current excise tax payables. [Refer: Excise tax payables]

ifrs-full

CurrentFinanceLeaseReceivables

X instant, debit

label

Current finance lease receivables

Common practice: IAS 1.55

documentation

The amount of current finance lease receivables. [Refer: Finance lease receivables]

ifrs-full

CurrentFinancialAssets

X instant, debit

label

Current financial assets

Disclosure: IFRS 7.25

documentation

The amount of current financial assets. [Refer: Financial assets]

totalLabel

Total current financial assets

ifrs-full

CurrentFinancialAssetsAtAmortisedCost

X instant, debit

label

Current financial assets at amortised cost

Disclosure: IFRS 7.8 f

documentation

The amount of current financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]

ifrs-full

CurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncome

X instant, debit

label

Current financial assets at fair value through other comprehensive income

Disclosure: IFRS 7.8 h

documentation

The amount of current financial assets at fair value through other comprehensive income. [Refer: Financial assets at fair value through other comprehensive income]

totalLabel

Total current financial assets at fair value through other comprehensive income

ifrs-full

CurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract

 

label

Current financial assets at fair value through other comprehensive income [abstract]

 

ifrs-full

CurrentFinancialAssetsAtFairValueThroughProfitOrLoss

X instant, debit

label

Current financial assets at fair value through profit or loss

Disclosure: IFRS 7.8 a

documentation

The amount of current financial assets measured at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss]

totalLabel

Total current financial assets at fair value through profit or loss

ifrs-full

CurrentFinancialAssetsAtFairValueThroughProfitOrLossAbstract

 

label

Current financial assets at fair value through profit or loss [abstract]

 

ifrs-full

CurrentFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading

X instant, debit

label

Current financial assets at fair value through profit or loss, classified as held for trading

Common practice: IAS 1.55, Disclosure: Expiry date 2023-01-01 IFRS 7.8 a

documentation

The amount of current financial assets measured at fair value through profit or loss classified as held for trading. [Refer: Financial assets at fair value through profit or loss, classified as held for trading]

ifrs-full

CurrentFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition

X instant, debit

label

Current financial assets at fair value through profit or loss, designated upon initial recognition or subsequently

Disclosure: IFRS 7.8 a

documentation

The amount of current financial assets measured at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently]

ifrs-full

CurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue

X instant, debit

label

Current financial assets at fair value through profit or loss, mandatorily measured at fair value

Disclosure: IFRS 7.8 a

documentation

The amount of current financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value]

ifrs-full

CurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstruments

X instant, debit

label

Current financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments

Disclosure: Effective 2023-01-01 IFRS 7.8 a

documentation

The amount of current financial assets at fair value through profit or loss measured as such in accordance with the exemption for reacquisition of own equity instruments. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments]

ifrs-full

CurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilities

X instant, debit

label

Current financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities

Disclosure: Effective 2023-01-01 IFRS 7.8 a

documentation

The amount of current financial assets at fair value through profit or loss measured as such in accordance with the exemption for repurchase of own financial liabilities. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities]

ifrs-full

CurrentFinancialAssetsAvailableforsale

X instant, debit

label

Current financial assets available-for-sale

Disclosure: Expiry date 2023-01-01 IFRS 7.8 d

documentation

The amount of current financial assets available-for-sale. [Refer: Financial assets available-for-sale; Current financial assets]

ifrs-full

CurrentFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome

X instant, debit

label

Current financial assets measured at fair value through other comprehensive income

Disclosure: IFRS 7.8 h

documentation

The amount of current financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income]

ifrs-full

CurrentFinancialLiabilities

X instant, credit

label

Current financial liabilities

Disclosure: IFRS 7.25

documentation

The amount of current financial liabilities. [Refer: Financial liabilities]

totalLabel

Total current financial liabilities

ifrs-full

CurrentFinancialLiabilitiesAtAmortisedCost

X instant, credit

label

Current financial liabilities at amortised cost

Disclosure: Expiry date 2023-01-01 IFRS 7.8 f, Disclosure: IFRS 7.8 g

documentation

The amount of current financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost]

ifrs-full

CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss

X instant, credit

label

Current financial liabilities at fair value through profit or loss

Disclosure: IFRS 7.8 e

documentation

The amount of current financial liabilities measured at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss]

totalLabel

Total current financial liabilities at fair value through profit or loss

ifrs-full

CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract

 

label

Current financial liabilities at fair value through profit or loss [abstract]

 

ifrs-full

CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading

X instant, credit

label

Current financial liabilities at fair value through profit or loss, classified as held for trading

Disclosure: IFRS 7.8 e

documentation

The amount of current financial liabilities at fair value through profit or loss that meet the definition of held for trading. [Refer: Current financial liabilities at fair value through profit or loss]

ifrs-full

CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition

X instant, credit

label

Current financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently

Disclosure: IFRS 7.8 e

documentation

The amount of current financial liabilities measured at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently]

ifrs-full

CurrentFoodAndBeverage

X instant, debit

label

Current food and beverage

Common practice: IAS 2.37

documentation

A classification of current inventory representing the amount of food and beverage. [Refer: Inventories]

ifrs-full

CurrentFuel

X instant, debit

label

Current fuel

Common practice: IAS 2.37

documentation

A classification of current inventory representing the amount of fuel. [Refer: Inventories]

ifrs-full

CurrentGovernmentGrants

X instant, credit

label

Current government grants

Common practice: IAS 1.55

documentation

The amount of current government grants recognised in the statement of financial position as deferred income. [Refer: Government [member]; Government grants]

ifrs-full

CurrentHeldtomaturityInvestments

X instant, debit

label

Current held-to-maturity investments

Disclosure: Expiry date 2023-01-01 IFRS 7.8 b

documentation

The amount of current held-to-maturity investments. [Refer: Held-to-maturity investments]

ifrs-full

CurrentInterestPayable

X instant, credit

label

Current interest payable

Common practice: IAS 1.112 c

documentation

The amount of current interest payable. [Refer: Interest payable]

ifrs-full

CurrentInterestReceivable

X instant, debit

label

Current interest receivable

Common practice: IAS 1.112 c

documentation

The amount of current interest receivable. [Refer: Interest receivable]

ifrs-full

CurrentInventoriesArisingFromExtractiveActivitiesAbstract

 

label

Current inventories arising from extractive activities [abstract]

 

ifrs-full

CurrentInventoriesHeldForSale

X instant, debit

label

Current inventories held for sale

Common practice: IAS 2.37

documentation

A classification of current inventory representing the amount of inventories held for sale in the ordinary course of business. [Refer: Inventories]

ifrs-full

CurrentInventoriesInTransit

X instant, debit

label

Current inventories in transit

Common practice: IAS 2.37

documentation

A classification of current inventory representing the amount of inventories in transit. [Refer: Inventories]

ifrs-full

CurrentInvestments

X instant, debit

label

Current investments

Common practice: IAS 1.55

documentation

The amount of current investments.

ifrs-full

CurrentInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncome

X instant, debit

label

Current investments in equity instruments designated at fair value through other comprehensive income

Disclosure: IFRS 7.8 h

documentation

The amount of current investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income]

ifrs-full

CurrentLeaseLiabilities

X instant, credit

label

Current lease liabilities

Disclosure: IFRS 16.47 b

documentation

The amount of current lease liabilities. [Refer: Lease liabilities]

ifrs-full

CurrentLiabilities

X instant, credit

label

Current liabilities

Disclosure: IAS 1.69, Example: IFRS 12.B10 b, Disclosure: IFRS 12.B12 b (iii)

documentation

Expiry date 2023-01-01: The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within 12 months after the reporting period; or (d) the entity does not have an unconditional right to defer settlement for at least 12 months after the reporting period.

Effective 2023-01-01: The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within 12 months after the reporting period; or (d) the entity does not have the right at the end of the reporting period to defer settlement for at least 12 months after the reporting period.

totalLabel

Total current liabilities

negatedLabel

Current liabilities

ifrs-full

CurrentLiabilitiesAbstract

 

label

Current liabilities [abstract]

 

ifrs-full

CurrentLiabilitiesOtherThanLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale

X instant, credit

label

Current liabilities other than liabilities included in disposal groups classified as held for sale

Disclosure: IAS 1.69

documentation

The amount of current liabilities other than liabilities included in disposal groups classified as held for sale. [Refer: Current liabilities; Disposal groups classified as held for sale [member]; Liabilities included in disposal groups classified as held for sale]

totalLabel

Total current liabilities other than liabilities included in disposal groups classified as held for sale

ifrs-full

CurrentLiabilitiesRecognisedAsOfAcquisitionDate

(X) instant, credit

label

Current liabilities recognised as of acquisition date

Common practice: IFRS 3.B64 i

documentation

The amount recognised as of the acquisition date for current liabilities assumed in a business combination. [Refer: Current liabilities; Business combinations [member]]

negatedLabel

Current liabilities recognised as of acquisition date

ifrs-full

CurrentLoansAndReceivables

X instant, debit

label

Current loans and receivables

Disclosure: Expiry date 2023-01-01 IFRS 7.8 c

documentation

The amount of current loans and receivables. [Refer: Loans and receivables]

ifrs-full

CurrentLoansReceivedAndCurrentPortionOfNoncurrentLoansReceived

X instant, credit

label

Current loans received and current portion of non-current loans received

Common practice: IAS 1.112 c

documentation

The amount of current loans received and the current portion of non-current loans received. [Refer: Loans received]

ifrs-full

CurrentMaterialsAndSuppliesToBeConsumedInProductionProcessOrRenderingServices

X instant, debit

label

Current materials and supplies to be consumed in production process or rendering services

Common practice: IAS 2.37

documentation

A classification of current inventory representing the amount of materials and supplies to be consumed in a production process or while rendering services. [Refer: Inventories]

ifrs-full

CurrentMember

member

label

Current [member]

Example: IFRS 7.35 N, Common practice: Expiry date 2023-01-01 IFRS 7.37, Example: IFRS 7.IG20D

documentation

This member stands for a current time band.

ifrs-full

CurrentNaturalGas

X instant, debit

label

Current natural gas

Common practice: IAS 2.37

documentation

A classification of current inventory representing the amount of a naturally occurring hydrocarbon gas mixture. [Refer: Inventories]

ifrs-full

CurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral

X instant, debit

label

Current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral

Disclosure: Expiry date 2023-01-01 IAS 39.37 a, Disclosure: IFRS 9.3.2.23 a

documentation

The amount of current non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for which the transferee has the right by contract or custom to sell or repledge the collateral.

ifrs-full

CurrentNotesAndDebenturesIssuedAndCurrentPortionOfNoncurrentNotesAndDebenturesIssued

X instant, credit

label

Current notes and debentures issued and current portion of non-current notes and debentures issued

Common practice: IAS 1.112 c

documentation

The amount of current notes and debentures issued and the current portion of non-current notes and debentures issued. [Refer: Notes and debentures issued]

ifrs-full

CurrentOreStockpiles

X instant, debit

label

Current ore stockpiles

Common practice: IAS 2.37

documentation

A classification of current inventory representing the amount of ore stockpiles. [Refer: Inventories]

ifrs-full

CurrentPackagingAndStorageMaterials

X instant, debit

label

Current packaging and storage materials

Common practice: IAS 2.37

documentation

A classification of current inventory representing the amount of packaging and storage materials. [Refer: Inventories]

ifrs-full

CurrentPayablesForPurchaseOfEnergy

X instant, credit

label

Current payables for purchase of energy

Common practice: IAS 1.78

documentation

The amount of current payables for the purchase of energy. [Refer: Payables for purchase of energy]

ifrs-full

CurrentPayablesForPurchaseOfNoncurrentAssets

X instant, credit

label

Current payables for purchase of non-current assets

Common practice: IAS 1.78

documentation

The amount of current payables for the purchase of non-current assets. [Refer: Payables for purchase of non-current assets]

ifrs-full

CurrentPayablesOnSocialSecurityAndTaxesOtherThanIncomeTax

X instant, credit

label

Current payables on social security and taxes other than income tax

Common practice: IAS 1.78

documentation

The amount of current payables on social security and taxes other than incomes tax. [Refer: Payables on social security and taxes other than income tax]

ifrs-full

CurrentPetroleumAndPetrochemicalProducts

X instant, debit

label

Current petroleum and petrochemical products

Common practice: IAS 2.37

documentation

A classification of current inventory representing the amount of products derived from crude oil and natural gas. [Refer: Current crude oil; Current natural gas]

ifrs-full

CurrentPortionOfLongtermBorrowings

X instant, credit

label

Current portion of non-current borrowings

Common practice: IAS 1.55

documentation

The current portion of non-current borrowings. [Refer: Borrowings]

ifrs-full

CurrentPrepaidExpenses

X instant, debit

label

Current prepaid expenses

Common practice: IAS 1.112 c

documentation

The amount recognised as a current asset for expenditures made prior to the period when the economic benefit will be realised.

ifrs-full

CurrentPrepayments

X instant, debit

label

Current prepayments

Example: IAS 1.78 b

documentation

The amount of current prepayments. [Refer: Prepayments]

totalLabel

Total current prepayments

ifrs-full

CurrentPrepaymentsAbstract

 

label

Current prepayments [abstract]

 

ifrs-full

CurrentPrepaymentsAndCurrentAccruedIncomeIncludingCurrentContractAssets

X instant, debit

label

Current prepayments and current accrued income including current contract assets

Common practice: IAS 1.55, Common practice: IAS 1.78

documentation

The amount of current prepayments and current accrued income including current contract assets. [Refer: Prepayments; Accrued income including contract assets]

totalLabel

Total current prepayments and current accrued income including current contract assets

ifrs-full

CurrentPrepaymentsAndCurrentAccruedIncomeIncludingCurrentContractAssetsAbstract

 

label

Current prepayments and current accrued income including current contract assets [abstract]

 

ifrs-full

CurrentPrepaymentsAndCurrentAccruedIncomeOtherThanCurrentContractAssets

X instant, debit

label

Current prepayments and current accrued income other than current contract assets

Common practice: IAS 1.55, Common practice: IAS 1.78

documentation

The amount of current prepayments and current accrued income, other than current contract assets. [Refer: Prepayments; Accrued income other than contract assets]

totalLabel

Total current prepayments and current accrued income other than current contract assets

ifrs-full

CurrentPrepaymentsAndCurrentAccruedIncomeOtherThanCurrentContractAssetsAbstract

 

label

Current prepayments and current accrued income other than current contract assets [abstract]

 

ifrs-full

CurrentPrepaymentsAndOtherCurrentAssets

X instant, debit

label

Current prepayments and other current assets

Common practice: IAS 1.55

documentation

The amount of current prepayments and other current assets. [Refer: Other current assets; Current prepayments]

ifrs-full

CurrentProgrammingAssets

X instant, debit

label

Current programming assets

Common practice: IAS 1.55

documentation

The amount of current programming assets. [Refer: Programming assets]

ifrs-full

CurrentProvisions

X instant, credit

label

Current provisions

Disclosure: IAS 1.54 l

documentation

The amount of current provisions, including provisions for employee benefits. [Refer: Provisions]

totalLabel

Total current provisions

ifrs-full

CurrentProvisionsAbstract

 

label

Current provisions [abstract]

 

ifrs-full

CurrentProvisionsForEmployeeBenefits

X instant, credit

label

Current provisions for employee benefits

Disclosure: IAS 1.78 d

documentation

The amount of current provisions for employee benefits. [Refer: Provisions for employee benefits]

ifrs-full

CurrentRawMaterialsAndCurrentProductionSupplies

X instant, debit

label

Current raw materials and current production supplies

Common practice: IAS 2.37

documentation

A classification of current inventory representing the amount of current raw materials and current production supplies. [Refer: Current production supplies; Current raw materials]

totalLabel

Total current raw materials and current production supplies

ifrs-full

CurrentRawMaterialsAndCurrentProductionSuppliesAbstract

 

label

Current raw materials and current production supplies [abstract]

 

ifrs-full

CurrentReceivablesDueFromAssociates

X instant, debit

label

Current receivables due from associates

Common practice: IAS 1.78 b

documentation

The amount of current receivables due from associates. [Refer: Associates [member]]

ifrs-full

CurrentReceivablesDueFromJointVentures

X instant, debit

label

Current receivables due from joint ventures

Common practice: IAS 1.78 b

documentation

The amount of current receivables due from joint ventures. [Refer: Joint ventures [member]]

ifrs-full

CurrentReceivablesFromContractsWithCustomers

X instant, debit

label

Current receivables from contracts with customers

Disclosure: IFRS 15.105

documentation

The amount of current receivables from contracts with customers. [Refer: Receivables from contracts with customers]

ifrs-full

CurrentReceivablesFromRentalOfProperties

X instant, debit

label

Current receivables from rental of properties

Common practice: IAS 1.78 b

documentation

The amount of current receivables from rental of properties. [Refer: Receivables from rental of properties]

ifrs-full

CurrentReceivablesFromSaleOfProperties

X instant, debit

label

Current receivables from sale of properties

Common practice: IAS 1.78 b

documentation

The amount of current receivables from sale of properties. [Refer: Receivables from sale of properties]

ifrs-full

CurrentReceivablesFromTaxesOtherThanIncomeTax

X instant, debit

label

Current receivables from taxes other than income tax

Common practice: IAS 1.78 b

documentation

The amount of current receivables from taxes other than income tax. [Refer: Receivables from taxes other than income tax]

ifrs-full

CurrentRecognisedAssetsDefinedBenefitPlan

X instant, debit

label

Current net defined benefit asset

Common practice: IAS 1.55

documentation

The amount of current net defined benefit asset. [Refer: Net defined benefit asset]

ifrs-full

CurrentRecognisedLiabilitiesDefinedBenefitPlan

X instant, credit

label

Current net defined benefit liability

Common practice: IAS 1.55

documentation

The amount of current net defined benefit liability. [Refer: Net defined benefit liability]

ifrs-full

CurrentRefundsProvision

X instant, credit

label

Current refunds provision

Example: IAS 37 -, Example: 4 Refunds policy, Example: IAS 37.87

documentation

The amount of current provision for refunds. [Refer: Refunds provision]

ifrs-full

CurrentRestrictedCashAndCashEquivalents

X instant, debit

label

Current restricted cash and cash equivalents

Common practice: IAS 1.55

documentation

The amount of current restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]

ifrs-full

CurrentRetentionPayables

X instant, credit

label

Current retention payables

Common practice: IAS 1.78

documentation

The amount of current retention payables. [Refer: Retention payables]

ifrs-full

CurrentSecuredBankLoansReceivedAndCurrentPortionOfNoncurrentSecuredBankLoansReceived

X instant, credit

label

Current secured bank loans received and current portion of non-current secured bank loans received

Common practice: IAS 1.112 c

documentation

The amount of current secured bank loans received and the current portion of non-current secured bank loans received. [Refer: Secured bank loans received]

ifrs-full

CurrentServiceCostDefinedBenefitPlans

X duration, debit

label

Current service cost, defined benefit plans

Common practice: IAS 19.135 b

documentation

The expense of employee service in the current period arising from defined benefit plans. [Refer: Post-employment benefit expense in profit or loss, defined benefit plans] [Contrast: Increase in net defined benefit liability (asset) resulting from current service cost]

ifrs-full

CurrentServiceCostNetDefinedBenefitLiabilityAsset

X duration, credit

label

Increase in net defined benefit liability (asset) resulting from current service cost

Disclosure: IAS 19.141 a

documentation

The increase (decrease) in the net defined benefit liability (asset) resulting from employee service in the current period. [Refer: Net defined benefit liability (asset)]

ifrs-full

CurrentTaxAssets

X instant, debit

label

Current tax assets

Disclosure: IAS 1.54 n

documentation

The excess of amount paid for current tax in respect of current and prior periods over the amount due for those periods. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.

ifrs-full

CurrentTaxAssetsCurrent

X instant, debit

label

Current tax assets, current

Disclosure: IAS 1.54 n

documentation

The current amount of current tax assets. [Refer: Current tax assets]

ifrs-full

CurrentTaxAssetsNoncurrent

X instant, debit

label

Current tax assets, non-current

Disclosure: IAS 1.54 n

documentation

The non-current amount of current tax assets. [Refer: Current tax assets]

ifrs-full

CurrentTaxExpenseIncome

X duration, debit

label

Current tax expense (income)

Example: IAS 12.80 a

documentation

The amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.

ifrs-full

CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriods

X duration, debit

label

Current tax expense (income) and adjustments for current tax of prior periods

Common practice: IAS 12.80

documentation

The amount of current tax expense (income) and adjustments for the current tax of prior periods. [Refer: Current tax expense (income); Adjustments for current tax of prior periods]

totalLabel

Total current tax expense (income) and adjustments for current tax of prior periods

ifrs-full

CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriodsAbstract

 

label

Current tax expense (income) and adjustments for current tax of prior periods [abstract]

 

ifrs-full

CurrentTaxLiabilities

X instant, credit

label

Current tax liabilities

Disclosure: IAS 1.54 n

documentation

The amount of current tax for current and prior periods to the extent unpaid. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.

ifrs-full

CurrentTaxLiabilitiesCurrent

X instant, credit

label

Current tax liabilities, current

Disclosure: IAS 1.54 n

documentation

The current amount of current tax liabilities. [Refer: Current tax liabilities]

ifrs-full

CurrentTaxLiabilitiesNoncurrent

X instant, credit

label

Current tax liabilities, non-current

Disclosure: IAS 1.54 n

documentation

The non-current amount of current tax liabilities. [Refer: Current tax liabilities]

ifrs-full

CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity

X duration, debit

label

Current tax relating to items credited (charged) directly to equity

Disclosure: IAS 12.81 a

documentation

The amount of current tax relating to particular items that are charged or credited directly to equity, for example: (a) an adjustment to the opening balance of retained earnings resulting from either a change in accounting policy that is applied retrospectively or the correction of an error; and (b) amounts arising on initial recognition of the equity component of a compound financial instrument. [Refer: Retained earnings; Financial instruments, class [member]]

ifrs-full

CurrentTradeReceivables

X instant, debit

label

Current trade receivables

Example: IAS 1.68, Example: IAS 1.78 b

documentation

The amount of current trade receivables. [Refer: Trade receivables]

ifrs-full

CurrentUnsecuredBankLoansReceivedAndCurrentPortionOfNoncurrentUnsecuredBankLoansReceived

X instant, credit

label

Current unsecured bank loans received and current portion of non-current unsecured bank loans received

Common practice: IAS 1.112 c

documentation

The amount of current unsecured bank loans received and the current portion of non-current unsecured bank loans received. [Refer: Unsecured bank loans received]

ifrs-full

CurrentValueAddedTaxPayables

X instant, credit

label

Current value added tax payables

Common practice: IAS 1.78

documentation

The amount of current value added tax payables. [Refer: Value added tax payables]

ifrs-full

CurrentValueAddedTaxReceivables

X instant, debit

label

Current value added tax receivables

Common practice: IAS 1.78 b

documentation

The amount of current value added tax receivables. [Refer: Value added tax receivables]

ifrs-full

CurrentWarrantLiability

X instant, credit

label

Current warrant liability

Common practice: IAS 1.55

documentation

The amount of current warrant liabilities. [Refer: Warrant liability]

ifrs-full

CustomerrelatedIntangibleAssetsMember

member

label

Customer-related intangible assets [member]

Common practice: IAS 38.119

documentation

This member stands for a class of intangible assets representing assets related to customers. Such assets may include customer lists, order or production backlog, customer contracts and related customer relationships as well as non-contractual customer relationships.

ifrs-full

CustomerrelatedIntangibleAssetsRecognisedAsOfAcquisitionDate

X instant, debit

label

Customer-related intangible assets recognised as of acquisition date

Common practice: IFRS 3.B64 i

documentation

The amount recognised as of the acquisition date for customer-related intangible assets acquired in a business combination. [Refer: Customer-related intangible assets [member]; Business combinations [member]]

ifrs-full

DateAsAtWhichEntityPlansToApplyNewIFRSInitially

yyyy-mm-dd

label

Date as at which entity plans to apply new IFRS initially

Example: IAS 8.31 d

documentation

The date on which the entity plans to apply a new IFRS that has been issued but is not yet effective.

ifrs-full

DateByWhichApplicationOfNewIFRSIsRequired

yyyy-mm-dd

label

Date by which application of new IFRS is required

Example: IAS 8.31 c

documentation

The date by which the entity is required to apply a new IFRS that has been issued but is not yet effective.

ifrs-full

DatedSubordinatedLiabilities

X instant, credit

label

Dated subordinated liabilities

Common practice: IAS 1.112 c

documentation

The amount of subordinated liabilities that have a specified repayment date. [Refer: Subordinated liabilities]

ifrs-full

DateOfAcquisition2013

yyyy-mm-dd

label

Date of acquisition

Disclosure: IFRS 3.B64 b

documentation

The date on which the acquirer obtains control of the acquiree in a business combination.

ifrs-full

DateOfAuthorisationForIssueOfFinancialStatements2013

yyyy-mm-dd

label

Date of authorisation for issue of financial statements

Disclosure: IAS 10.17

documentation

The date on which financial statements are authorised for issue.

ifrs-full

DateOfEndOfReportingPeriod2013

yyyy-mm-dd

label

Date of end of reporting period

Disclosure: IAS 1.51 c

documentation

The date of the end of the reporting period.

ifrs-full

DateOfEndOfReportingPeriodOfFinancialStatementsOfAssociate

yyyy-mm-dd

label

Date of end of reporting period of financial statements of associate

Disclosure: IFRS 12.22 b (i)

documentation

The date of the end of the reporting period of the financial statements of an associate.

ifrs-full

DateOfEndOfReportingPeriodOfFinancialStatementsOfJointVenture2013

yyyy-mm-dd

label

Date of end of reporting period of financial statements of joint venture

Disclosure: IFRS 12.22 b (i)

documentation

The date of the end of the reporting period of the financial statements of a joint venture.

ifrs-full

DateOfEndOfReportingPeriodOfFinancialStatementsOfSubsidiary

yyyy-mm-dd

label

Date of end of reporting period of financial statements of subsidiary

Disclosure: IFRS 12.11 a

documentation

The date of the end of the reporting period of the financial statements of a subsidiary.

ifrs-full

DateOfGrantOfSharebasedPaymentArrangement

text

label

Date of grant of share-based payment arrangement

Example: IFRS 2.45 a, Example: IFRS 2.IG23

documentation

The date on which share-based payment arrangements are granted. [Refer: Share-based payment arrangements [member]]

ifrs-full

DateOfReclassificationOfFinancialAssetsDueToChangeInBusinessModel

yyyy-mm-dd

label

Date of reclassification of financial assets due to change in business model

Disclosure: IFRS 7.12B a

documentation

The date of the reclassification of financial assets due to a change in the entity’s business model for managing financial assets. [Refer: Financial assets]

ifrs-full

DateOnWhichChangeInActivitiesOccurredThatPermittedInsurerToReassessWhetherItsActivitiesArePredominantlyConnectedWithInsurance

yyyy-mm-dd

label

Date on which change in activities occurred that permitted insurer to reassess whether its activities are predominantly connected with insurance

Disclosure: Expiry date 2023-01-01 IFRS 4.39C c (ii)

documentation

The date on which the change in activities occurred that permitted an insurer to reassess whether its activities are predominantly connected with insurance.

ifrs-full

DateOnWhichChangeInActivitiesOccurredThatResultedInInsurerNoLongerQualifyingToApplyTemporaryExemptionFromIFRS9

yyyy-mm-dd

label

Date on which change in activities occurred that resulted in insurer no longer qualifying to apply temporary exemption from IFRS 9

Disclosure: Expiry date 2023-01-01 IFRS 4.39D b

documentation

The date on which the change in activities occurred that resulted in an insurer no longer qualifying to apply the temporary exemption from IFRS 9.

ifrs-full

DebtInstrumentsAmountContributedToFairValueOfPlanAssets

X instant, debit

label

Debt instruments, amount contributed to fair value of plan assets

Example: IAS 19.142 c

documentation

The amount instruments representing debt (rather than equity) contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]

ifrs-full

DebtInstrumentsHeld

X instant, debit

label

Debt instruments held

Common practice: IAS 1.55

documentation

The amount of instruments representing indebtedness held by the entity.

totalLabel

Total debt instruments held

ifrs-full

DebtInstrumentsHeldAbstract

 

label

Debt instruments held [abstract]

 

ifrs-full

DebtInstrumentsIssuedThatAreIncludedInInsurersRegulatoryCapital

X instant, credit

label

Debt instruments issued that are included in insurer’s regulatory capital

Example: Expiry date 2023-01-01 IFRS 4.20E c

documentation

The amount of debt instruments issued that are included in the insurer’s regulatory capital.

ifrs-full

DebtInstrumentsPercentageContributedToFairValueOfPlanAssets

X.XX instant

label

Debt instruments, percentage contributed to fair value of plan assets

Common practice: IAS 19.142 c

documentation

The percentage instruments representing debt (rather than equity) contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]] [Contrast: Debt instruments, amount contributed to fair value of plan assets]

ifrs-full

DebtSecurities

X instant, credit

label

Debt instruments issued

Common practice: IAS 1.55

documentation

The amount of instruments issued by the entity that represent indebtedness.

ifrs-full

DebtSecuritiesMember

member

label

Debt securities [member]

Example: IFRS 13.94, Example: IFRS 13.IE60

documentation

This member stands for instruments held by the entity that represent indebtedness.

ifrs-full

DecreaseDueToHarvestBiologicalAssets

(X) duration, credit

label

Decrease due to harvest, biological assets

Disclosure: IAS 41.50 d

documentation

The decrease in biological assets due to the detachment of produce from the assets or the cessation of the assets’ life processes. [Refer: Biological assets]

negatedLabel

Decrease due to harvest, biological assets

ifrs-full

DecreaseIncreaseThroughTaxOnSharebasedPaymentTransactions

X duration, debit

label

Decrease (increase) through tax on share-based payment transactions, equity

Common practice: IAS 1.106 d

documentation

The decrease (increase) in equity resulting from tax on transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Share-based payment arrangements [member]]

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsAssets

X duration, credit

label

Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, assets

Disclosure: IFRS 13.93 h (ii)

documentation

The amount of decrease in the fair value measurement of assets due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions.

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsEntitysOwnEquityInstruments

X duration, debit

label

Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, entity’s own equity instruments

Disclosure: IFRS 13.93 h (ii)

documentation

The amount of decrease in the fair value measurement of the entity’s own equity instruments due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions.

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsLiabilities

X duration, debit

label

Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, liabilities

Disclosure: IFRS 13.93 h (ii)

documentation

The amount of decrease in the fair value measurement of liabilities due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions.

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxAssets

X duration

label

Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, assets

Common practice: IFRS 13.93 h (ii)

documentation

The amount of decrease in the fair value measurement of assets, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstruments

X duration

label

Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, entity’s own equity instruments

Common practice: IFRS 13.93 h (ii)

documentation

The amount of decrease in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxLiabilities

X duration

label

Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, liabilities

Common practice: IFRS 13.93 h (ii)

documentation

The amount of decrease in the fair value measurement of liabilities, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxAssets

X duration

label

Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, assets

Common practice: IFRS 13.93 h (ii)

documentation

The amount of decrease in the fair value measurement of assets, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstruments

X duration

label

Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, entity’s own equity instruments

Common practice: IFRS 13.93 h (ii)

documentation

The amount of decrease in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilities

X duration

label

Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, liabilities

Common practice: IFRS 13.93 h (ii)

documentation

The amount of decrease in the fair value measurement of liabilities, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxAssets

X duration

label

Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, assets

Common practice: IFRS 13.93 h (ii)

documentation

The amount of decrease in the fair value measurement of assets, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstruments

X duration

label

Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, entity’s own equity instruments

Common practice: IFRS 13.93 h (ii)

documentation

The amount of decrease in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxLiabilities

X duration

label

Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, liabilities

Common practice: IFRS 13.93 h (ii)

documentation

The amount of decrease in the fair value measurement of liabilities, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxAssets

X duration

label

Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, assets

Common practice: IFRS 13.93 h (ii)

documentation

The amount of decrease in the fair value measurement of assets, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstruments

X duration

label

Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, entity’s own equity instruments

Common practice: IFRS 13.93 h (ii)

documentation

The amount of decrease in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxLiabilities

X duration

label

Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, liabilities

Common practice: IFRS 13.93 h (ii)

documentation

The amount of decrease in the fair value measurement of liabilities, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

ifrs-full

DecreaseThroughBalancesRecoveredInCurrentPeriodRegulatoryDeferralAccountDebitBalances

(X) duration, credit

label

Decrease through balances recovered in current period, regulatory deferral account debit balances

Example: IFRS 14.33 a (ii)

documentation

The decrease in regulatory deferral account debit balances resulting from balances recovered in the current period. [Refer: Regulatory deferral account debit balances]

negatedLabel

Decrease through balances recovered in current period, regulatory deferral account debit balances

ifrs-full

DecreaseThroughBalancesReversedInCurrentPeriodRegulatoryDeferralAccountCreditBalances

(X) duration, debit

label

Decrease through balances reversed in current period, regulatory deferral account credit balances

Example: IFRS 14.33 a (ii)

documentation

The decrease in regulatory deferral account credit balances resulting from balances reversed in the current period. [Refer: Regulatory deferral account credit balances]

negatedLabel

Decrease through balances reversed in current period, regulatory deferral account credit balances

ifrs-full

DecreaseThroughBenefitsPaidReimbursementRightsAtFairValue

(X) duration, credit

label

Decrease in reimbursement rights related to defined benefit obligation, resulting from benefits paid

Disclosure: IAS 19.141 g

documentation

The decrease in reimbursement rights related to defined benefit obligation, resulting from benefits paid. [Refer: Reimbursement rights related to defined benefit obligation, at fair value]

negatedLabel

Increase in reimbursement rights related to defined benefit obligation, resulting from benefits paid

ifrs-full

DecreaseThroughClassifiedAsHeldForSaleBiologicalAssets

(X) duration, credit

label

Decrease through classified as held for sale, biological assets

Disclosure: IAS 41.50 c

documentation

The decrease in biological assets through classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Biological assets]

negatedLabel

Decrease through classified as held for sale, biological assets

ifrs-full

DecreaseThroughClassifiedAsHeldForSaleGoodwill

(X) duration, credit

label

Decrease through classified as held for sale, goodwill

Disclosure: IFRS 3.B67 d (iv)

documentation

The decrease in goodwill due to classification as held for sale. [Refer: Goodwill; Disposal groups classified as held for sale [member]]

negatedLabel

Decrease through classified as held for sale, goodwill

ifrs-full

DecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsAndGoodwill

(X) duration, credit

label

Decrease through classified as held for sale, intangible assets and goodwill

Common practice: IAS 38.118 e (ii)

documentation

The decrease in intangible assets and goodwill resulting from classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Intangible assets and goodwill]

negatedLabel

Decrease through classified as held for sale, intangible assets and goodwill

ifrs-full

DecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsOtherThanGoodwill

(X) duration, credit

label

Decrease through classified as held for sale, intangible assets other than goodwill

Disclosure: IAS 38.118 e (ii)

documentation

The decrease in intangible assets other than goodwill resulting from classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Intangible assets other than goodwill]

negatedLabel

Decrease through classified as held for sale, intangible assets other than goodwill

ifrs-full

DecreaseThroughClassifiedAsHeldForSaleInvestmentProperty

(X) duration, credit

label

Decrease through classified as held for sale, investment property

Disclosure: IAS 40.76 c, Disclosure: IAS 40.79 d (iii)

documentation

The decrease in investment property through classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Property, plant and equipment; Investment property; Disposal groups classified as held for sale [member]]

negatedLabel

Decrease through classified as held for sale, investment property

ifrs-full

DecreaseThroughClassifiedAsHeldForSalePropertyPlantAndEquipment

(X) duration, credit

label

Decrease through classified as held for sale, property, plant and equipment

Disclosure: IAS 16.73 e (ii)

documentation

The decrease in property, plant and equipment through classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Property, plant and equipment; Disposal groups classified as held for sale [member]]

negatedLabel

Decrease through classified as held for sale, property, plant and equipment

ifrs-full

DecreaseThroughDerecognitionExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts

(X) duration, debit

label

Decrease through derecognition, exposure to credit risk on loan commitments and financial guarantee contracts

Example: IFRS 7.35H, Example: IFRS 7.35I c, Example: IFRS 7.IG20B

documentation

The decrease in exposure to credit risk on loan commitments and financial guarantee contracts resulting from derecognition. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]

negatedLabel

Decrease through derecognition, exposure to credit risk on loan commitments and financial guarantee contracts

ifrs-full

DecreaseThroughDerecognitionFinancialAssets

(X) duration, credit

label

Decrease through derecognition, financial assets

Example: IFRS 7.35H, Example: IFRS 7.35I c, Example: IFRS 7.IG20B

documentation

The decrease in financial assets resulting from derecognition. [Refer: Financial assets]

negatedLabel

Decrease through derecognition, financial assets

ifrs-full

DecreaseThroughDisposalsRegulatoryDeferralAccountCreditBalances

(X) duration, debit

label

Decrease through disposals, regulatory deferral account credit balances

Example: IFRS 14.33 a (iii)

documentation

The decrease in regulatory deferral account credit balances resulting from disposals. [Refer: Regulatory deferral account credit balances]

negatedLabel

Decrease through disposals, regulatory deferral account credit balances

ifrs-full

DecreaseThroughDisposalsRegulatoryDeferralAccountDebitBalances

(X) duration, credit

label

Decrease through disposals, regulatory deferral account debit balances

Example: IFRS 14.33 a (iii)

documentation

The decrease in regulatory deferral account debit balances resulting from disposals. [Refer: Regulatory deferral account debit balances]

negatedLabel

Decrease through disposals, regulatory deferral account debit balances

ifrs-full

DecreaseThroughImpairmentContractAssets

X duration, credit

label

Decrease through impairment, contract assets

Example: IFRS 15.118 c

documentation

The decrease in contract assets resulting from impairment. [Refer: Contract assets; Impairment loss]

ifrs-full

DecreaseThroughImpairmentLossesAssetsForInsuranceAcquisitionCashFlows

(X) duration, credit

label

Decrease through impairment losses, assets for insurance acquisition cash flows

Disclosure: Effective 2023-01-01 IFRS 17.105B

documentation

The decrease in assets for insurance acquisition cash flows resulting from impairment losses recognised in the period. [Refer: Insurance contracts [member]; Assets for insurance acquisition cash flows]

negatedLabel

Decrease through impairment losses, assets for insurance acquisition cash flows

ifrs-full

DecreaseThroughImpairmentsRegulatoryDeferralAccountDebitBalances

(X) duration, credit

label

Decrease through impairments, regulatory deferral account debit balances

Example: IFRS 14.33 a (iii)

documentation

The decrease in regulatory deferral account debit balances resulting from impairments. [Refer: Impairment loss; Regulatory deferral account debit balances]

negatedLabel

Decrease through impairments, regulatory deferral account debit balances

ifrs-full

DecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsAndGoodwill

(X) duration, credit

label

Decrease through loss of control of subsidiary, intangible assets and goodwill

Common practice: IAS 38.118 e

documentation

The decrease in intangible assets and goodwill resulting from the loss of control of a subsidiary. [Refer: Intangible assets and goodwill]

negatedLabel

Decrease through loss of control of subsidiary, intangible assets and goodwill

ifrs-full

DecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsOtherThanGoodwill

(X) duration, credit

label

Decrease through loss of control of subsidiary, intangible assets other than goodwill

Common practice: IAS 38.118 e

documentation

The decrease in intangible assets other than goodwill resulting from the loss of control of a subsidiary. [Refer: Intangible assets other than goodwill]

negatedLabel

Decrease through loss of control of subsidiary, intangible assets other than goodwill

ifrs-full

DecreaseThroughLossOfControlOfSubsidiaryOtherProvisions

(X) duration, debit

label

Decrease through loss of control of subsidiary, other provisions

Common practice: IAS 37.84

documentation

The decrease in other provisions resulting from the loss of control of a subsidiary. [Refer: Other provisions]

negatedLabel

Decrease through loss of control of subsidiary, other provisions

ifrs-full

DecreaseThroughLossOfControlOfSubsidiaryPropertyPlantAndEquipment

(X) duration, credit

label

Decrease through loss of control of subsidiary, property, plant and equipment

Common practice: IAS 16.73 e

documentation

The decrease in property, plant and equipment resulting from the loss of control of a subsidiary. [Refer: Property, plant and equipment]

negatedLabel

Decrease through loss of control of subsidiary, property, plant and equipment

ifrs-full

DecreaseThroughPerformanceObligationBeingSatisfiedContractLiabilities

X duration, debit

label

Decrease through performance obligation being satisfied, contract liabilities

Example: IFRS 15.118 e

documentation

The decrease in contract liabilities resulting from the performance obligation being satisfied. [Refer: Contract liabilities; Performance obligations [member]]

ifrs-full

DecreaseThroughRightToConsiderationBecomingUnconditionalContractAssets

X duration, credit

label

Decrease through right to consideration becoming unconditional, contract assets

Example: IFRS 15.118 d

documentation

The decrease in contract assets resulting from the right to consideration becoming unconditional. [Refer: Contract assets]

ifrs-full

DecreaseThroughTransferToLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSaleOtherProvisions

(X) duration, debit

label

Decrease through transfer to liabilities included in disposal groups classified as held for sale, other provisions

Common practice: IAS 37.84

documentation

The decrease in other provisions resulting from the transfer of those provisions to liabilities included in disposal groups classified as held for sale. [Refer: Other provisions; Disposal groups classified as held for sale [member]]

negatedLabel

Decrease through transfer to liabilities included in disposal groups classified as held for sale, other provisions

ifrs-full

DecreaseThroughWriteoffFinancialAssets

(X) duration, credit

label

Decrease through write-off, financial assets

Example: IFRS 7.35H, Example: IFRS 7.35I c, Example: IFRS 7.IG20B

documentation

The decrease in financial assets resulting from write-off. [Refer: Financial assets]

negatedLabel

Decrease through write-off, financial assets

ifrs-full

DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised

X instant

label

Deductible temporary differences for which no deferred tax asset is recognised

Disclosure: IAS 12.81 e

documentation

The amount of deductible temporary differences for which no deferred tax asset is recognised in the statement of financial position. [Refer: Temporary differences [member]]

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]

ifrs-full

DeemedCostOfInvestmentsForWhichDeemedCostIsFairValue

X instant, debit

label

Aggregate deemed cost of investments for which deemed cost is fair value

Disclosure: IFRS 1.31 b

documentation

The amount of aggregate deemed cost of investments in subsidiaries, joint ventures or associates for which deemed cost is fair value in the entity’s first IFRS financial statements. [Refer: Associates [member]; Joint ventures [member]; Subsidiaries [member]; Investments in subsidiaries, joint ventures and associates reported in separate financial statements; IFRSs [member]]

ifrs-full

DeemedCostOfInvestmentsForWhichDeemedCostIsPreviousGAAPCarryingAmount

X instant, debit

label

Aggregate deemed cost of investments for which deemed cost is previous GAAP carrying amount

Disclosure: IFRS 1.31 a

documentation

The amount of aggregate deemed cost of investments in subsidiaries, joint ventures or associates for which deemed cost is their previous GAAP carrying amount in the entity’s first IFRS financial statements. [Refer: Associates [member]; Carrying amount [member]; Joint ventures [member]; Previous GAAP [member]; Subsidiaries [member]; Investments in subsidiaries, joint ventures and associates reported in separate financial statements; IFRSs [member]]

ifrs-full

DefaultFinancialStatementsDateMember

member [default]

label

Default financial statements date [member]

Disclosure: IAS 8.28 f (i), Disclosure: IAS 8.29 c (i), Disclosure: IAS 8.49 b (i)

documentation

This member stands for the standard value for the ‘Creation date’ axis if no other member is used.

ifrs-full

DeferredAcquisitionCostsArisingFromInsuranceContracts

X instant, debit

label

Deferred acquisition costs arising from insurance contracts

Example: Expiry date 2023-01-01 IFRS 4.37 b, Disclosure: Expiry date 2023-01-01 IFRS 4.37 e, Example: Expiry date 2023-01-01 IFRS 4.IG23 a, Example: Expiry date 2023-01-01 IFRS 4.IG39 a

documentation

The amount of costs that an insurer incurs to sell, underwrite and initiate a new insurance contract whose recognition as an expense has been deferred. [Refer: Types of insurance contracts [member]]

periodStartLabel

Deferred acquisition costs arising from insurance contracts at beginning of period

periodEndLabel

Deferred acquisition costs arising from insurance contracts at end of period

ifrs-full

DeferredIncomeIncludingContractLiabilities

X instant, credit

label

Deferred income including contract liabilities

Common practice: IAS 1.55, Common practice: IAS 1.78

documentation

The amount of liabilities representing income that has been received (or the amount is due) but is not yet earned, including contract liabilities. [Refer: Contract liabilities]

totalLabel

Total deferred income including contract liabilities

ifrs-full

DeferredIncomeIncludingContractLiabilitiesAbstract

 

label

Deferred income including contract liabilities [abstract]

 

ifrs-full

DeferredIncomeIncludingContractLiabilitiesRecognisedAsOfAcquisitionDate

(X) instant, credit

label

Deferred income including contract liabilities recognised as of acquisition date

Common practice: IFRS 3.B64 i

documentation

The amount recognised as of the acquisition date for deferred income including contract liabilities assumed in a business combination. [Refer: Deferred income including contract liabilities; Business combinations [member]]

negatedTotalLabel

Total deferred income including contract liabilities recognised as of acquisition date

ifrs-full

DeferredIncomeIncludingContractLiabilitiesRecognisedAsOfAcquisitionDateAbstract

 

label

Deferred income including contract liabilities recognised as of acquisition date [abstract]

 

ifrs-full

DeferredIncomeOtherThanContractLiabilities

X instant, credit

label

Deferred income other than contract liabilities

Common practice: IAS 1.55, Common practice: IAS 1.78

documentation

The amount of liabilities representing income that has been received (or the amount is due) but is not yet earned, other than contract liabilities. [Refer: Contract liabilities]

ifrs-full

DeferredIncomeOtherThanContractLiabilitiesRecognisedAsOfAcquisitionDate

(X) instant, credit

label

Deferred income other than contract liabilities recognised as of acquisition date

Common practice: IFRS 3.B64 i

documentation

The amount recognised as of the acquisition date for deferred income other than contract liabilities assumed in a business combination. [Refer: Deferred income other than contract liabilities; Business combinations [member]]

negatedLabel

Deferred income other than contract liabilities recognised as of acquisition date

ifrs-full

DeferredTaxAssetAssociatedWithRegulatoryDeferralAccountBalances

X instant, debit

label

Deferred tax asset associated with regulatory deferral account balances

Disclosure: IFRS 14.24, Disclosure: IFRS 14.B11 b

documentation

The amount of deferred tax asset associated with regulatory deferral account balances. [Refer: Deferred tax assets; Regulatory deferral account balances [member]]

ifrs-full

DeferredTaxAssets

X instant, debit

label

Deferred tax assets

Disclosure: IAS 12.81 g (i), Disclosure: IAS 1.54 o, Disclosure: IAS 1.56

documentation

The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]]

negatedLabel

Deferred tax assets

ifrs-full

DeferredTaxAssetsAndLiabilitiesAbstract

 

label

Deferred tax assets and liabilities [abstract]

 

ifrs-full

DeferredTaxAssetsRecognisedAsOfAcquisitionDate

X instant, debit

label

Deferred tax assets recognised as of acquisition date

Common practice: IFRS 3.B64 i

documentation

The amount recognised as of the acquisition date for deferred tax assets acquired in a business combination. [Refer: Deferred tax assets; Business combinations [member]]

ifrs-full

DeferredTaxAssetWhenUtilisationIsDependentOnFutureTaxableProfitsInExcessOfProfitsFromReversalOfTaxableTemporaryDifferencesAndEntityHasSufferedLossInJurisdictionToWhichDeferredTaxAssetRelates

X instant, debit

label

Deferred tax asset when utilisation is dependent on future taxable profits in excess of profits from reversal of taxable temporary differences and entity has suffered loss in jurisdiction to which deferred tax asset relates

Disclosure: IAS 12.82

documentation

The amount of deferred tax asset when: (a) the utilisation of the deferred tax asset is dependent on future taxable profits in excess of the profits arising from the reversal of existing taxable temporary differences; and (b) the entity has suffered a loss in either the current or preceding period in the tax jurisdiction to which the deferred tax asset relates. [Refer: Temporary differences [member]]

ifrs-full

DeferredTaxExpenseArisingFromWritedownOrReversalOfWritedownOfDeferredTaxAsset

X duration, debit

label

Deferred tax expense arising from write-down or reversal of write-down of deferred tax asset

Example: IAS 12.80 g

documentation

The amount of deferred tax expense arising from the write-down, or reversal of a previous write-down, of a deferred tax asset. [Refer: Deferred tax assets]

ifrs-full

DeferredTaxExpenseIncome

X duration, debit

label

Deferred tax expense (income)

Disclosure: IAS 12.81 g (ii)

documentation

The amount of tax expense (income) relating to changes in deferred tax liabilities and deferred tax assets. [Refer: Deferred tax assets; Deferred tax liabilities]

ifrs-full

DeferredTaxExpenseIncomeAbstract

 

label

Deferred tax expense (income) [abstract]

 

ifrs-full

DeferredTaxExpenseIncomeRecognisedInProfitOrLoss

X duration

label

Deferred tax expense (income) recognised in profit or loss

Disclosure: IAS 12.81 g (ii)

documentation

The amount of tax expense or income relating to changes in deferred tax liabilities and deferred tax assets, recognised in profit or loss. [Refer: Deferred tax assets; Deferred tax expense (income); Deferred tax liabilities]

commentaryGuidance

A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.

ifrs-full

DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences

X duration, debit

label

Deferred tax expense (income) relating to origination and reversal of temporary differences

Example: IAS 12.80 c

documentation

The amount of deferred tax expense or income relating to the creation or reversal of temporary differences. [Refer: Temporary differences [member]; Deferred tax expense (income)]

ifrs-full

DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes

X duration, debit

label

Deferred tax expense (income) relating to tax rate changes or imposition of new taxes

Example: IAS 12.80 d

documentation

The amount of deferred tax expense or income relating to tax rate changes or the imposition of new taxes. [Refer: Deferred tax expense (income)]

ifrs-full

DeferredTaxLiabilities

X instant, credit

label

Deferred tax liabilities

Disclosure: IAS 12.81 g (i), Disclosure: IAS 1.54 o, Disclosure: IAS 1.56

documentation

The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]]

ifrs-full

DeferredTaxLiabilitiesOnLiabilitiesArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts

X instant, credit

label

Deferred tax liabilities on liabilities arising from contracts within scope of IFRS 4 and non-derivative investment contracts

Example: Expiry date 2023-01-01 IFRS 4.20E c

documentation

The amount of deferred tax liabilities on liabilities arising from the contracts within the scope of IFRS 4 and non-derivative investment contracts. [Refer: Deferred tax liabilities]

ifrs-full

DeferredTaxLiabilitiesRecognisedAsOfAcquisitionDate

(X) instant, credit

label

Deferred tax liabilities recognised as of acquisition date

Common practice: IFRS 3.B64 i

documentation

The amount recognised as of the acquisition date for deferred tax liabilities assumed in a business combination. [Refer: Deferred tax liabilities; Business combinations [member]]

negatedLabel

Deferred tax liabilities recognised as of acquisition date

ifrs-full

DeferredTaxLiabilityAsset

X instant, credit

label

Deferred tax liability (asset)

Disclosure: IAS 12.81 g (i)

documentation

The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets]

netLabel

Net deferred tax liability (asset)

periodStartLabel

Deferred tax liability (asset) at beginning of period

periodEndLabel

Deferred tax liability (asset) at end of period

ifrs-full

DeferredTaxLiabilityAssociatedWithRegulatoryDeferralAccountBalances

X instant, credit

label

Deferred tax liability associated with regulatory deferral account balances

Disclosure: IFRS 14.24, Disclosure: IFRS 14.B11 b

documentation

The amount of deferred tax liability associated with regulatory deferral account balances. [Refer: Deferred tax liabilities; Regulatory deferral account balances [member]]

ifrs-full

DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity

X duration

label

Deferred tax relating to items credited (charged) directly to equity

Disclosure: IAS 12.81 a

documentation

The amount of deferred tax related to items credited (charged) directly to equity. [Refer: Deferred tax expense (income)]

commentaryGuidance

A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.

ifrs-full

DefinedBenefitObligationAtPresentValue

(X) instant, credit

label

Defined benefit obligation, at present value

Common practice: IAS 19.57 a

documentation

The present value, without deducting any plan assets, of expected future payments required to settle the obligation resulting from employee service in the current and prior periods. [Refer: Plan assets, at fair value]

negatedLabel

Defined benefit obligation, at present value

ifrs-full

DefinedBenefitPlansAxis

axis

label

Defined benefit plans [axis]

Disclosure: IAS 19.138

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

DefinedBenefitPlansMember

member [default]

label

Defined benefit plans [member]

Disclosure: IAS 19.138

documentation

This member stands for post-employment benefit plans other than defined contribution plans. Defined contribution plans are post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have no legal or constructive obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods. It also represents the standard value for the ‘Defined benefit plans’ axis if no other member is used.

ifrs-full

DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember

member

label

Defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common control [member]

Disclosure: IAS 19.138

documentation

This member stands for defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common control. [Refer: Defined benefit plans [member]]

ifrs-full

DefinedBenefitPlansThatShareRisksBetweenEntitiesUnderCommonControlMember

member

label

Defined benefit plans that share risks between entities under common control [member]

Disclosure: IAS 19.149

documentation

This member stands for defined benefit plans that share risks between entities under common control such as a parent and its subsidiaries. [Refer: Defined benefit plans [member]; Subsidiaries [member]; Parent [member]]

ifrs-full

DepartureFromRequirementOfIFRSAxis

axis

label

Departure from requirement of IFRS [axis]

Disclosure: IAS 1.20 d

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

DepositsFromBanks

X instant, credit

label

Deposits from banks

Common practice: IAS 1.55

documentation

The amount of deposit liabilities from banks held by the entity.

ifrs-full

DepositsFromCustomers

X instant, credit

label

Deposits from customers

Common practice: IAS 1.55

documentation

The amount of deposit liabilities from customers held by the entity.

totalLabel

Total deposits from customers

ifrs-full

DepositsFromCustomersAbstract

 

label

Deposits from customers [abstract]

 

ifrs-full

DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss

X duration, debit

label

Depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss

Common practice: IAS 1.112 c

documentation

The amount of depreciation expense, amortisation expense and impairment loss (reversal of impairment loss) recognised in profit or loss. [Refer: Depreciation and amortisation expense; Impairment loss (reversal of impairment loss) recognised in profit or loss]

totalLabel

Total depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss

ifrs-full

DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossAbstract

 

label

Depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss [abstract]

 

ifrs-full

DepreciationAndAmortisationExpense

X duration, debit

label

Depreciation and amortisation expense

Example: IAS 1.102, Disclosure: IAS 1.104, Disclosure: IAS 1.99, Disclosure: IFRS 12.B13 d, Disclosure: IFRS 8.23 e, Disclosure: IFRS 8.28 e

documentation

The amount of depreciation and amortisation expense. Depreciation and amortisation are the systematic allocations of depreciable amounts of assets over their useful lives.

totalLabel

Total depreciation and amortisation expense

negatedLabel

Depreciation and amortisation expense

ifrs-full

DepreciationAndAmortisationExpenseAbstract

 

label

Depreciation and amortisation expense [abstract]

 

ifrs-full

DepreciationBiologicalAssets

(X) duration

label

Depreciation, biological assets

Disclosure: IAS 41.55 c

documentation

The amount of depreciation recognised on biological assets. [Refer: Depreciation and amortisation expense; Biological assets]

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]

negatedLabel

Depreciation, biological assets

ifrs-full

DepreciationExpense

X duration, debit

label

Depreciation expense

Common practice: IAS 1.112 c

documentation

The amount of depreciation expense. Depreciation is the systematic allocation of depreciable amounts of tangible assets over their useful lives.

ifrs-full

DepreciationInvestmentProperty

(X) duration

label

Depreciation, investment property

Disclosure: IAS 40.76, Disclosure: IAS 40.79 d (iv)

documentation

The amount of depreciation recognised on investment property. [Refer: Depreciation and amortisation expense; Investment property]

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]

negatedLabel

Depreciation, investment property

ifrs-full

DepreciationMethodBiologicalAssetsAtCost

text

label

Depreciation method, biological assets, at cost

Disclosure: IAS 41.54 d

documentation

The depreciation method used for biological assets measured at their cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets]

ifrs-full

DepreciationMethodInvestmentPropertyCostModel

text

label

Depreciation method, investment property, cost model

Disclosure: IAS 40.79 a

documentation

The depreciation method used for investment property measured using the cost model. [Refer: Investment property]

ifrs-full

DepreciationMethodPropertyPlantAndEquipment

text

label

Depreciation method, property, plant and equipment

Disclosure: IAS 16.73 b

documentation

The depreciation method used for property, plant and equipment. [Refer: Property, plant and equipment]

ifrs-full

DepreciationPropertyPlantAndEquipment

(X) duration

label

Depreciation, property, plant and equipment

Disclosure: IAS 16.73 e (vii), Disclosure: IAS 16.75 a

documentation

The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment]

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]

negatedLabel

Depreciation, property, plant and equipment

ifrs-full

DepreciationRateBiologicalAssetsAtCost

X.XX duration

label

Depreciation rate, biological assets, at cost

Disclosure: IAS 41.54 e

documentation

The depreciation rate used for biological assets. [Refer: Biological assets]

ifrs-full

DepreciationRateInvestmentPropertyCostModel

X.XX duration

label

Depreciation rate, investment property, cost model

Disclosure: IAS 40.79 b

documentation

The depreciation rate used for investment property. [Refer: Investment property]

ifrs-full

DepreciationRatePropertyPlantAndEquipment

X.XX duration

label

Depreciation rate, property, plant and equipment

Disclosure: IAS 16.73 c

documentation

The depreciation rate used for property, plant and equipment. [Refer: Property, plant and equipment]

ifrs-full

DepreciationRightofuseAssets

X duration

label

Depreciation, right-of-use assets

Disclosure: IFRS 16.53 a

documentation

The amount of depreciation of right-of-use assets. [Refer: Depreciation and amortisation expense; Right-of-use assets]

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]

ifrs-full

DerivativeFinancialAssets

X instant, debit

label

Derivative financial assets

Common practice: IAS 1.55

documentation

The amount of financial assets classified as derivative instruments. [Refer: Financial assets; Derivatives [member]]

ifrs-full

DerivativeFinancialAssetsHeldForHedging

X instant, debit

label

Derivative financial assets held for hedging

Common practice: IAS 1.55

documentation

The amount of derivative financial assets held for hedging. [Refer: Derivative financial assets]

ifrs-full

DerivativeFinancialAssetsHeldForTrading

X instant, debit

label

Derivative financial assets held for trading

Common practice: IAS 1.55

documentation

The amount of derivative financial assets held for trading. [Refer: Derivative financial assets; Financial assets at fair value through profit or loss, classified as held for trading]

ifrs-full

DerivativeFinancialLiabilities

X instant, credit

label

Derivative financial liabilities

Common practice: IAS 1.55

documentation

The amount of financial liabilities classified as derivative instruments. [Refer: Financial assets; Derivatives [member]]

ifrs-full

DerivativeFinancialLiabilitiesHeldForHedging

X instant, credit

label

Derivative financial liabilities held for hedging

Common practice: IAS 1.55

documentation

The amount of derivative financial liabilities held for hedging. [Refer: Derivative financial liabilities]

ifrs-full

DerivativeFinancialLiabilitiesHeldForTrading

X instant, credit

label

Derivative financial liabilities held for trading

Common practice: IAS 1.55

documentation

The amount of derivative financial liabilities held for trading. [Refer: Derivative financial liabilities; Financial liabilities at fair value through profit or loss that meet definition of held for trading]

ifrs-full

DerivativeFinancialLiabilitiesUndiscountedCashFlows

X instant, credit

label

Derivative financial liabilities, undiscounted cash flows

Disclosure: IFRS 7.39 b

documentation

The amount of contractual undiscounted cash flows in relation to derivative financial liabilities. [Refer: Derivative financial liabilities]

ifrs-full

DerivativeLiabilitiesUsedToMitigateRisksArisingFromAssetsBackingContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts

X instant, credit

label

Derivative liabilities used to mitigate risks arising from assets backing contracts within scope of IFRS 4 and non-derivative investment contracts

Example: Expiry date 2023-01-01 IFRS 4.20E c

documentation

The amount of derivative liabilities used to mitigate risks arising from the assets backing the contracts within the scope of IFRS 4 and non-derivative investment contracts. [Refer: Derivatives [member]]

ifrs-full

DerivativeLiabilitiesUsedToMitigateRisksArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts

X instant, credit

label

Derivative liabilities used to mitigate risks arising from contracts within scope of IFRS 4 and non-derivative investment contracts

Example: Expiry date 2023-01-01 IFRS 4.20E c

documentation

The amount of derivative liabilities used to mitigate risks arising from the contracts within the scope of IFRS 4 and non-derivative investment contracts. [Refer: Derivatives [member]]

ifrs-full

DerivativesAmountContributedToFairValueOfPlanAssets

X instant, debit

label

Derivatives, amount contributed to fair value of plan assets

Example: IAS 19.142 e

documentation

The amount derivatives contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]; Derivatives [member]]

ifrs-full

DerivativesMember

member

label

Derivatives [member]

Example: IFRS 13.94, Example: IFRS 13.IE60, Example: IFRS 7.6, Example: IFRS 7.IG40B

documentation

This member stands for financial instruments or other contracts within the scope of IFRS 9 with all three of the following characteristics: (a) Their value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non-financial variable that the variable is not specific to a party to the contract (sometimes called the ‘underlying’); (b) They require no initial net investment or an initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors; (c) They are settled at a future date. [Refer: Financial instruments, class [member]]

ifrs-full

DerivativesPercentageContributedToFairValueOfPlanAssets

X.XX instant

label

Derivatives, percentage contributed to fair value of plan assets

Common practice: IAS 19.142 e

documentation

The percentage derivatives contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]] [Contrast: Derivatives, amount contributed to fair value of plan assets]

ifrs-full

DescriptionAndCarryingAmountOfIntangibleAssetsMaterialToEntity

text

label

Description of intangible assets material to entity

Disclosure: IAS 38.122 b

documentation

The description of intangible assets that are material to the entity’s financial statements. [Refer: Intangible assets other than goodwill]

ifrs-full

DescriptionAndCarryingAmountOfIntangibleAssetsWithIndefiniteUsefulLife

text

label

Description of intangible assets with indefinite useful life supporting assessment of indefinite useful life

Disclosure: IAS 38.122 a

documentation

The description of intangible assets with indefinite useful life, supporting the assessment of indefinite useful life. [Refer: Intangible assets other than goodwill]

ifrs-full

DescriptionOfAccountingForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

text

label

Description of accounting for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination

Disclosure: IFRS 3.B64 l (ii)

documentation

The description of how the acquirer accounted for a transaction recognised separately from the acquisition of assets and assumption of liabilities in a business combination. [Refer: Business combinations [member]]

ifrs-full

DescriptionOfAccountingPolicyDecisionToUseExceptionInIFRS1348Assets

text

label

Description of accounting policy decision to use exception in IFRS 13.48, assets

Disclosure: IFRS 13.96

documentation

The description of the fact that the entity made an accounting policy decision to use the exception in paragraph 48 of IFRS 13 for assets.

ifrs-full

DescriptionOfAccountingPolicyDecisionToUseExceptionInIFRS1348Liabilities

text

label

Description of accounting policy decision to use exception in IFRS 13.48, liabilities

Disclosure: IFRS 13.96

documentation

The description of the fact that the entity made an accounting policy decision to use the exception in paragraph 48 of IFRS 13 for liabilities.

ifrs-full

DescriptionOfAccountingPolicyForAvailableforsaleFinancialAssetsExplanatory

text block

label

Description of accounting policy for available-for-sale financial assets [text block]

Common practice: Expiry date 2023-01-01 IAS 1.117 b

documentation

The description of the entity’s accounting policy for available-for-sale financial assets. [Refer: Financial assets available-for-sale]

ifrs-full

DescriptionOfAccountingPolicyForBiologicalAssetsExplanatory

text block

label

Description of accounting policy for biological assets [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for biological assets. [Refer: Biological assets] Effective 2023-01-01: The description of the entity’s material accounting policy information for biological assets. [Refer: Biological assets] The description of the entity’s accounting policy for biological assets. [Refer: Biological assets]

ifrs-full

DescriptionOfAccountingPolicyForBorrowingCostsExplanatory

text block

label

Description of accounting policy for borrowing costs [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for interest and other costs that the entity incurs in connection with the borrowing of funds. Effective 2023-01-01: The description of the entity’s material accounting policy information for interest and other costs that the entity incurs in connection with the borrowing of funds. The description of the entity’s accounting policy for interest and other costs that the entity incurs in connection with the borrowing of funds.

ifrs-full

DescriptionOfAccountingPolicyForBorrowingsExplanatory

text block

label

Description of accounting policy for borrowings [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for borrowings. [Refer: Borrowings] Effective 2023-01-01: The description of the entity’s material accounting policy information for borrowings. [Refer: Borrowings] The description of the entity’s accounting policy for borrowings. [Refer: Borrowings]

ifrs-full

DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory

text block

label

Description of accounting policy for business combinations and goodwill [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for business combinations and goodwill. [Refer: Business combinations [member]; Goodwill] Effective 2023-01-01: The description of the entity’s material accounting policy information for business combinations and goodwill. [Refer: Business combinations [member]; Goodwill] The description of the entity’s accounting policy for business combinations and goodwill. [Refer: Business combinations [member]; Goodwill]

ifrs-full

DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory

text block

label

Description of accounting policy for business combinations [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for business combinations. [Refer: Business combinations [member]] Effective 2023-01-01: The description of the entity’s material accounting policy information for business combinations. [Refer: Business combinations [member]] The description of the entity’s accounting policy for business combinations. [Refer: Business combinations [member]]

ifrs-full

DescriptionOfAccountingPolicyForCashFlowsExplanatory

text block

label

Description of accounting policy for cash flows [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for cash flows. Effective 2023-01-01: The description of the entity’s material accounting policy information for cash flows. The description of the entity’s accounting policy for cash flows.

ifrs-full

DescriptionOfAccountingPolicyForCollateralExplanatory

text block

label

Description of accounting policy for collateral [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for collateral. Effective 2023-01-01: The description of the entity’s material accounting policy information for collateral. The description of the entity’s accounting policy for collateral.

ifrs-full

DescriptionOfAccountingPolicyForConstructionInProgressExplanatory

text block

label

Description of accounting policy for construction in progress [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for construction in progress. [Refer: Construction in progress] Effective 2023-01-01: The description of the entity’s material accounting policy information for construction in progress. [Refer: Construction in progress] The description of the entity’s accounting policy for construction in progress. [Refer: Construction in progress]

ifrs-full

DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory

text block

label

Description of accounting policy for contingent liabilities and contingent assets [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for contingent liabilities and contingent assets. [Refer: Contingent liabilities [member]; Description of nature of contingent assets] Effective 2023-01-01: The description of the entity’s material accounting policy information for contingent liabilities and contingent assets. [Refer: Contingent liabilities [member]; Description of nature of contingent assets] The description of the entity’s accounting policy for contingent liabilities and contingent assets. [Refer: Contingent liabilities [member]; Description of nature of contingent assets]

ifrs-full

DescriptionOfAccountingPolicyForCustomerAcquisitionCostsExplanatory

text block

label

Description of accounting policy for customer acquisition costs [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for costs related to acquisition of customers. Effective 2023-01-01: The description of the entity’s material accounting policy information for costs related to acquisition of customers. The description of the entity’s accounting policy for costs related to acquisition of customers.

ifrs-full

DescriptionOfAccountingPolicyForCustomerLoyaltyProgrammesExplanatory

text block

label

Description of accounting policy for customer loyalty programmes [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for customer loyalty programmes. Effective 2023-01-01: The description of the entity’s material accounting policy information for customer loyalty programmes. The description of the entity’s accounting policy for customer loyalty programmes.

ifrs-full

DescriptionOfAccountingPolicyForDecommissioningRestorationAndRehabilitationProvisionsExplanatory

text block

label

Description of accounting policy for decommissioning, restoration and rehabilitation provisions [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for decommissioning, restoration and rehabilitation provisions. [Refer: Provision for decommissioning, restoration and rehabilitation costs] Effective 2023-01-01: The description of the entity’s material accounting policy information for decommissioning, restoration and rehabilitation provisions. [Refer: Provision for decommissioning, restoration and rehabilitation costs] The description of the entity’s accounting policy for decommissioning, restoration and rehabilitation provisions. [Refer: Provision for decommissioning, restoration and rehabilitation costs]

ifrs-full

DescriptionOfAccountingPolicyForDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory

text block

label

Description of accounting policy for deferred acquisition costs arising from insurance contracts [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts] Effective 2023-01-01: The description of the entity’s material accounting policy information for deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts] The description of the entity’s accounting policy for deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts]

ifrs-full

DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory

text block

label

Description of accounting policy for deferred income tax [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for deferred income tax. [Refer: Deferred tax expense (income)] Effective 2023-01-01: The description of the entity’s material accounting policy information for deferred income tax. [Refer: Deferred tax expense (income)] The description of the entity’s accounting policy for deferred income tax. [Refer: Deferred tax expense (income)]

ifrs-full

DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory

text block

label

Description of accounting policy for depreciation expense [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for depreciation expense. [Refer: Depreciation and amortisation expense] Effective 2023-01-01: The description of the entity’s material accounting policy information for depreciation expense. [Refer: Depreciation and amortisation expense] The description of the entity’s accounting policy for depreciation expense. [Refer: Depreciation and amortisation expense]

ifrs-full

DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory

text block

label

Description of accounting policy for derecognition of financial instruments [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for the derecognition of financial instruments. [Refer: Financial instruments, class [member]] Effective 2023-01-01: The description of the entity’s material accounting policy information for the derecognition of financial instruments. [Refer: Financial instruments, class [member]] The description of the entity’s accounting policy for the derecognition of financial instruments. [Refer: Financial instruments, class [member]]

ifrs-full

DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory

text block

label

Description of accounting policy for derivative financial instruments and hedging [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for derivative financial instruments and hedging. [Refer: Financial instruments, class [member]; Derivatives [member]] Effective 2023-01-01: The description of the entity’s material accounting policy information for derivative financial instruments and hedging. [Refer: Financial instruments, class [member]; Derivatives [member]] The description of the entity’s accounting policy for derivative financial instruments and hedging. [Refer: Financial instruments, class [member]; Derivatives [member]]

ifrs-full

DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory

text block

label

Description of accounting policy for derivative financial instruments [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for derivative financial instruments. [Refer: Financial instruments, class [member]; Derivatives [member]] Effective 2023-01-01: The description of the entity’s material accounting policy information for derivative financial instruments. [Refer: Financial instruments, class [member]; Derivatives [member]] The description of the entity’s accounting policy for derivative financial instruments. [Refer: Financial instruments, class [member]; Derivatives [member]]

ifrs-full

DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory

text block

label

Description of accounting policy for discontinued operations [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for discontinued operations. [Refer: Discontinued operations [member]] Effective 2023-01-01: The description of the entity’s material accounting policy information for discontinued operations. [Refer: Discontinued operations [member]] The description of the entity’s accounting policy for discontinued operations. [Refer: Discontinued operations [member]]

ifrs-full

DescriptionOfAccountingPolicyForDiscountsAndRebatesExplanatory

text block

label

Description of accounting policy for discounts and rebates [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for discounts and rebates. Effective 2023-01-01: The description of the entity’s material accounting policy information for discounts and rebates. The description of the entity’s accounting policy for discounts and rebates.

ifrs-full

DescriptionOfAccountingPolicyForDividendsExplanatory

text block

label

Description of accounting policy for dividends [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for dividends. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital. Effective 2023-01-01: The description of the entity’s material accounting policy information for dividends. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital. The description of the entity’s accounting policy for dividends. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital.

ifrs-full

DescriptionOfAccountingPolicyForEarningsPerShareExplanatory

text block

label

Description of accounting policy for earnings per share [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for earnings per share. Effective 2023-01-01: The description of the entity’s material accounting policy information for earnings per share. The description of the entity’s accounting policy for earnings per share.

ifrs-full

DescriptionOfAccountingPolicyForEmissionRightsExplanatory

text block

label

Description of accounting policy for emission rights [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for emission rights. Effective 2023-01-01: The description of the entity’s material accounting policy information for emission rights. The description of the entity’s accounting policy for emission rights.

ifrs-full

DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory

text block

label

Description of accounting policy for employee benefits [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for employee benefits. Employee benefits are all forms of consideration given by an entity in exchange for services rendered by employees or for the termination of employment. Effective 2023-01-01: The description of the entity’s material accounting policy information for employee benefits. Employee benefits are all forms of consideration given by an entity in exchange for services rendered by employees or for the termination of employment. The description of the entity’s accounting policy for employee benefits. Employee benefits are all forms of consideration given by an entity in exchange for services rendered by employees or for the termination of employment.

ifrs-full

DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory

text block

label

Description of accounting policy for environment related expense [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for environment related expense. Effective 2023-01-01: The description of the entity’s material accounting policy information for environment related expense. The description of the entity’s accounting policy for environment related expense.

ifrs-full

DescriptionOfAccountingPolicyForExceptionalItemsExplanatory

text block

label

Description of accounting policy for exceptional items [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for exceptional items. Effective 2023-01-01: The description of the entity’s material accounting policy information for exceptional items. The description of the entity’s accounting policy for exceptional items.

ifrs-full

DescriptionOfAccountingPolicyForExpensesExplanatory

text block

label

Description of accounting policy for expenses [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for expenses. Effective 2023-01-01: The description of the entity’s material accounting policy information for expenses.

ifrs-full

DescriptionOfAccountingPolicyForExplorationAndEvaluationExpenditures

text block

label

Description of accounting policy for exploration and evaluation expenditures [text block]

Disclosure: IFRS 6.24 a

documentation

The description of the entity’s accounting policy for exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]

ifrs-full

DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory

text block

label

Description of accounting policy for fair value measurement [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for fair value measurement. [Refer: At fair value [member]] Effective 2023-01-01: The description of the entity’s material accounting policy information for fair value measurement. [Refer: At fair value [member]] The description of the entity’s accounting policy for fair value measurement. [Refer: At fair value [member]]

ifrs-full

DescriptionOfAccountingPolicyForFeeAndCommissionIncomeAndExpenseExplanatory

text block

label

Description of accounting policy for fee and commission income and expense [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for fee and commission income and expense. [Refer: Fee and commission income (expense)] Effective 2023-01-01: The description of the entity’s material accounting policy information for fee and commission income and expense. [Refer: Fee and commission income (expense)] The description of the entity’s accounting policy for fee and commission income and expense. [Refer: Fee and commission income (expense)]

ifrs-full

DescriptionOfAccountingPolicyForFinanceCostsExplanatory

text block

label

Description of accounting policy for finance costs [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for finance costs. [Refer: Finance costs] Effective 2023-01-01: The description of the entity’s material accounting policy information for finance costs. [Refer: Finance costs] The description of the entity’s accounting policy for finance costs. [Refer: Finance costs]

ifrs-full

DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory

text block

label

Description of accounting policy for finance income and costs [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for finance income and costs. [Refer: Finance income (cost)] Effective 2023-01-01: The description of the entity’s material accounting policy information for finance income and costs. [Refer: Finance income (cost)] The description of the entity’s accounting policy for finance income and costs. [Refer: Finance income (cost)]

ifrs-full

DescriptionOfAccountingPolicyForFinancialAssetsExplanatory

text block

label

Description of accounting policy for financial assets [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for financial assets. [Refer: Financial assets] Effective 2023-01-01: The description of the entity’s material accounting policy information for financial assets. [Refer: Financial assets] The description of the entity’s accounting policy for financial assets. [Refer: Financial assets]

ifrs-full

DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory

text block

label

Description of accounting policy for financial guarantees [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for financial guarantees. [Refer: Guarantees [member]] Effective 2023-01-01: The description of the entity’s material accounting policy information for financial guarantees. [Refer: Guarantees [member]] The description of the entity’s accounting policy for financial guarantees. [Refer: Guarantees [member]]

ifrs-full

DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory

text block

label

Description of accounting policy for financial instruments at fair value through profit or loss [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for financial instruments at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]] Effective 2023-01-01: The description of the entity’s material accounting policy information for financial instruments at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]] The description of the entity’s accounting policy for financial instruments at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]]

ifrs-full

DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory

text block

label

Description of accounting policy for financial instruments [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for financial instruments. [Refer: Financial instruments, class [member]] Effective 2023-01-01: The description of the entity’s material accounting policy information for financial instruments. [Refer: Financial instruments, class [member]] The description of the entity’s accounting policy for financial instruments. [Refer: Financial instruments, class [member]]

ifrs-full

DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory

text block

label

Description of accounting policy for financial liabilities [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for financial liabilities. [Refer: Financial liabilities] Effective 2023-01-01: The description of the entity’s material accounting policy information for financial liabilities. [Refer: Financial liabilities] The description of the entity’s accounting policy for financial liabilities. [Refer: Financial liabilities]

ifrs-full

DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory

text block

label

Description of accounting policy for foreign currency translation [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for foreign currency translation. Effective 2023-01-01: The description of the entity’s material accounting policy information for foreign currency translation. The description of the entity’s accounting policy for foreign currency translation.

ifrs-full

DescriptionOfAccountingPolicyForFranchiseFeesExplanatory

text block

label

Description of accounting policy for franchise fees [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for franchise fees. Effective 2023-01-01: The description of the entity’s material accounting policy information for franchise fees. The description of the entity’s accounting policy for franchise fees.

ifrs-full

DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory

text block

label

Description of accounting policy for functional currency [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for the currency of the primary economic environment in which the entity operates. Effective 2023-01-01: The description of the entity’s material accounting policy information for the currency of the primary economic environment in which the entity operates. The description of the entity’s accounting policy for the currency of the primary economic environment in which the entity operates.

ifrs-full

DescriptionOfAccountingPolicyForGoodwillExplanatory

text block

label

Description of accounting policy for goodwill [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for goodwill. [Refer: Goodwill] Effective 2023-01-01: The description of the entity’s material accounting policy information for goodwill. [Refer: Goodwill] The description of the entity’s accounting policy for goodwill. [Refer: Goodwill]

ifrs-full

DescriptionOfAccountingPolicyForGovernmentGrants

text block

label

Description of accounting policy for government grants [text block]

Disclosure: IAS 20.39 a

documentation

The description of the entity’s accounting policy for government grants, including the methods of presentation adopted in the financial statements. [Refer: Government [member]; Government grants]

ifrs-full

DescriptionOfAccountingPolicyForHedgingExplanatory

text block

label

Description of accounting policy for hedging [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for hedging. Effective 2023-01-01: The description of the entity’s material accounting policy information for hedging. The description of the entity’s accounting policy for hedging.

ifrs-full

DescriptionOfAccountingPolicyForHeldtomaturityInvestmentsExplanatory

text block

label

Description of accounting policy for held-to-maturity investments [text block]

Common practice: Expiry date 2023-01-01 IAS 1.117 b

documentation

The description of the entity’s accounting policy for held-to-maturity investments. [Refer: Held-to-maturity investments]

ifrs-full

DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory

text block

label

Description of accounting policy for impairment of assets [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for the impairment of assets. Effective 2023-01-01: The description of the entity’s material accounting policy information for the impairment of assets. The description of the entity’s accounting policy for the impairment of assets.

ifrs-full

DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory

text block

label

Description of accounting policy for impairment of financial assets [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for the impairment of financial assets. [Refer: Financial assets] Effective 2023-01-01: The description of the entity’s material accounting policy information for the impairment of financial assets. [Refer: Financial assets] The description of the entity’s accounting policy for the impairment of financial assets. [Refer: Financial assets]

ifrs-full

DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory

text block

label

Description of accounting policy for impairment of non-financial assets [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for the impairment of non-financial assets. [Refer: Financial assets] Effective 2023-01-01: The description of the entity’s material accounting policy information for the impairment of non-financial assets. [Refer: Financial assets] The description of the entity’s accounting policy for the impairment of non-financial assets. [Refer: Financial assets]

ifrs-full

DescriptionOfAccountingPolicyForIncomeTaxExplanatory

text block

label

Description of accounting policy for income tax [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for income tax. Effective 2023-01-01: The description of the entity’s material accounting policy information for income tax. The description of the entity’s accounting policy for income tax.

ifrs-full

DescriptionOfAccountingPolicyForInsuranceContracts

text block

label

Description of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block]

Disclosure: IFRS 4.37 a – Expiry date 2023-01-01, Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for insurance contracts and related assets, liabilities, income and expense. [Refer: Types of insurance contracts [member]] Effective 2023-01-01: The description of the entity’s material accounting policy information for insurance contracts and related assets, liabilities, income and expense. [Refer: Types of insurance contracts [member]] The description of the entity’s accounting policy for insurance contracts and related assets, liabilities, income and expense. [Refer: Types of insurance contracts [member]]

ifrs-full

DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory

text block

label

Description of accounting policy for intangible assets and goodwill [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for intangible assets and goodwill. [Refer: Intangible assets and goodwill] Effective 2023-01-01: The description of the entity’s material accounting policy information for intangible assets and goodwill. [Refer: Intangible assets and goodwill] The description of the entity’s accounting policy for intangible assets and goodwill. [Refer: Intangible assets and goodwill]

ifrs-full

DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory

text block

label

Description of accounting policy for intangible assets other than goodwill [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill] Effective 2023-01-01: The description of the entity’s material accounting policy information for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill] The description of the entity’s accounting policy for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]

ifrs-full

DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory

text block

label

Description of accounting policy for interest income and expense [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for income and expense arising from interest. Effective 2023-01-01: The description of the entity’s material accounting policy information for income and expense arising from interest. The description of the entity’s accounting policy for income and expense arising from interest.

ifrs-full

DescriptionOfAccountingPolicyForInvestmentInAssociates

text block

label

Description of accounting policy for investment in associates [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for investments in associates. [Refer: Associates [member]] Effective 2023-01-01: The description of the entity’s material accounting policy information for investments in associates. [Refer: Associates [member]] The description of the entity’s accounting policy for investments in associates. [Refer: Associates [member]]

ifrs-full

DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory

text block

label

Description of accounting policy for investment in associates and joint ventures [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for investment in associates and joint ventures. [Refer: Associates [member]; Joint ventures [member]] Effective 2023-01-01: The description of the entity’s material accounting policy information for investment in associates and joint ventures. [Refer: Associates [member]; Joint ventures [member]] The description of the entity’s accounting policy for investment in associates and joint ventures. [Refer: Associates [member]; Joint ventures [member]]

ifrs-full

DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory

text block

label

Description of accounting policy for investment property [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for investment property. [Refer: Investment property] Effective 2023-01-01: The description of the entity’s material accounting policy information for investment property. [Refer: Investment property] The description of the entity’s accounting policy for investment property. [Refer: Investment property]

ifrs-full

DescriptionOfAccountingPolicyForInvestmentsInJointVentures

text block

label

Description of accounting policy for investments in joint ventures [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for investments in joint ventures. [Refer: Joint ventures [member]] Effective 2023-01-01: The description of the entity’s material accounting policy information for investments in joint ventures. [Refer: Joint ventures [member]] The description of the entity’s accounting policy for investments in joint ventures. [Refer: Joint ventures [member]]

ifrs-full

DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory

text block

label

Description of accounting policy for investments other than investments accounted for using equity method [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method] Effective 2023-01-01: The description of the entity’s material accounting policy information for investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method] The description of the entity’s accounting policy for investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method]

ifrs-full

DescriptionOfAccountingPolicyForIssuedCapitalExplanatory

text block

label

Description of accounting policy for issued capital [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for issued capital. [Refer: Issued capital] Effective 2023-01-01: The description of the entity’s material accounting policy information for issued capital. [Refer: Issued capital] The description of the entity’s accounting policy for issued capital. [Refer: Issued capital]

ifrs-full

DescriptionOfAccountingPolicyForLeasesExplanatory

text block

label

Description of accounting policy for leases [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for leases. A lease is an agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the right to use an asset for an agreed period of time. Effective 2023-01-01: The description of the entity’s material accounting policy information for leases. A lease is an agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the right to use an asset for an agreed period of time. The description of the entity’s accounting policy for leases. A lease is an agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the right to use an asset for an agreed period of time.

ifrs-full

DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory

text block

label

Description of accounting policy for loans and receivables [text block]

Common practice: Expiry date 2023-01-01 IAS 1.117 b

documentation

The description of the entity’s accounting policy for loans and receivables. [Refer: Loans and receivables]

ifrs-full

DescriptionOfAccountingPolicyForMeasuringInventories

text block

label

Description of accounting policy for measuring inventories [text block]

Disclosure: IAS 2.36 a

documentation

The description of the entity’s accounting policy for measuring inventories. [Refer: Inventories]

ifrs-full

DescriptionOfAccountingPolicyForMiningAssetsExplanatory

text block

label

Description of accounting policy for mining assets [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for mining assets. [Refer: Mining assets] Effective 2023-01-01: The description of the entity’s material accounting policy information for mining assets. [Refer: Mining assets] The description of the entity’s accounting policy for mining assets. [Refer: Mining assets]

ifrs-full

DescriptionOfAccountingPolicyForMiningRightsExplanatory

text block

label

Description of accounting policy for mining rights [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for mining rights. [Refer: Mining rights [member]] Effective 2023-01-01: The description of the entity’s material accounting policy information for mining rights. [Refer: Mining rights [member]] The description of the entity’s accounting policy for mining rights. [Refer: Mining rights [member]]

ifrs-full

DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory

text block

label

Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations. [Refer: Discontinued operations [member]; Non-current assets or disposal groups classified as held for sale] Effective 2023-01-01: The description of the entity’s material accounting policy information for non-current assets or disposal groups classified as held for sale and discontinued operations. [Refer: Discontinued operations [member]; Non-current assets or disposal groups classified as held for sale] The description of the entity’s accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations. [Refer: Discontinued operations [member]; Non-current assets or disposal groups classified as held for sale]

ifrs-full

DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory

text block

label

Description of accounting policy for non-current assets or disposal groups classified as held for sale [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for non-current assets or disposal groups classified as held for sale. [Refer: Non-current assets or disposal groups classified as held for sale] Effective 2023-01-01: The description of the entity’s material accounting policy information for non-current assets or disposal groups classified as held for sale. [Refer: Non-current assets or disposal groups classified as held for sale] The description of the entity’s accounting policy for non-current assets or disposal groups classified as held for sale. [Refer: Non-current assets or disposal groups classified as held for sale]

ifrs-full

DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory

text block

label

Description of accounting policy for offsetting of financial instruments [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for the offsetting of financial instruments. [Refer: Financial instruments, class [member]] Effective 2023-01-01: The description of the entity’s material accounting policy information for the offsetting of financial instruments. [Refer: Financial instruments, class [member]] The description of the entity’s accounting policy for the offsetting of financial instruments. [Refer: Financial instruments, class [member]]

ifrs-full

DescriptionOfAccountingPolicyForOilAndGasAssetsExplanatory

text block

label

Description of accounting policy for oil and gas assets [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for oil and gas assets. [Refer: Oil and gas assets] Effective 2023-01-01: The description of the entity’s material accounting policy information for oil and gas assets. [Refer: Oil and gas assets] The description of the entity’s accounting policy for oil and gas assets. [Refer: Oil and gas assets]

ifrs-full

DescriptionOfAccountingPolicyForProgrammingAssetsExplanatory

text block

label

Description of accounting policy for programming assets [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for programming assets. [Refer: Programming assets] Effective 2023-01-01: The description of the entity’s material accounting policy information for programming assets. [Refer: Programming assets] The description of the entity’s accounting policy for programming assets. [Refer: Programming assets]

ifrs-full

DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory

text block

label

Description of accounting policy for property, plant and equipment [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for property, plant and equipment. [Refer: Property, plant and equipment] Effective 2023-01-01: The description of the entity’s material accounting policy information for property, plant and equipment. [Refer: Property, plant and equipment] The description of the entity’s accounting policy for property, plant and equipment. [Refer: Property, plant and equipment]

ifrs-full

DescriptionOfAccountingPolicyForProvisionsExplanatory

text block

label

Description of accounting policy for provisions [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for provisions. [Refer: Provisions] Effective 2023-01-01: The description of the entity’s material accounting policy information for provisions. [Refer: Provisions] The description of the entity’s accounting policy for provisions. [Refer: Provisions]

ifrs-full

DescriptionOfAccountingPolicyForReclassificationOfFinancialInstrumentsExplanatory

text block

label

Description of accounting policy for reclassification of financial instruments [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for the reclassification of financial instruments. [Refer: Financial instruments, class [member]] Effective 2023-01-01: The description of the entity’s material accounting policy information for the reclassification of financial instruments. [Refer: Financial instruments, class [member]] The description of the entity’s accounting policy for the reclassification of financial instruments. [Refer: Financial instruments, class [member]]

ifrs-full

DescriptionOfAccountingPolicyForRecognisingDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueExplanatory

text block

label

Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block]

Disclosure: IFRS 7.28 a

documentation

The description of the entity’s accounting policy for recognising in profit or loss the difference between the fair value at initial recognition and the transaction price to reflect a change in factors (including time) that market participants would take into account when pricing the asset or liability. [Refer: Financial instruments, class [member]]

ifrs-full

DescriptionOfAccountingPolicyForRecognitionOfRevenue

text block

label

Description of accounting policy for recognition of revenue [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for recognising revenue. [Refer: Revenue] Effective 2023-01-01: The description of the entity’s material accounting policy information for recognising revenue. [Refer: Revenue] The description of the entity’s accounting policy for recognising revenue. [Refer: Revenue]

ifrs-full

DescriptionOfAccountingPolicyForRegulatoryDeferralAccountsExplanatory

text block

label

Description of accounting policy for regulatory deferral accounts [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for regulatory deferral accounts. [Refer: Regulatory deferral account balances [member]] Effective 2023-01-01: The description of the entity’s material accounting policy information for regulatory deferral accounts. [Refer: Regulatory deferral account balances [member]] The description of the entity’s accounting policy for regulatory deferral accounts. [Refer: Regulatory deferral account balances [member]]

ifrs-full

DescriptionOfAccountingPolicyForReinsuranceExplanatory

text block

label

Description of accounting policy for reinsurance [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for reinsurance. Effective 2023-01-01: The description of the entity’s material accounting policy information for reinsurance. The description of the entity’s accounting policy for reinsurance.

ifrs-full

DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory

text block

label

Description of accounting policy for repairs and maintenance [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for repairs and maintenance. [Refer: Repairs and maintenance expense] Effective 2023-01-01: The description of the entity’s material accounting policy information for repairs and maintenance. [Refer: Repairs and maintenance expense] The description of the entity’s accounting policy for repairs and maintenance. [Refer: Repairs and maintenance expense]

ifrs-full

DescriptionOfAccountingPolicyForRepurchaseAndReverseRepurchaseAgreementsExplanatory

text block

label

Description of accounting policy for repurchase and reverse repurchase agreements [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for repurchase and reverse repurchase agreements. Effective 2023-01-01: The description of the entity’s material accounting policy information for repurchase and reverse repurchase agreements. The description of the entity’s accounting policy for repurchase and reverse repurchase agreements.

ifrs-full

DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory

text block

label

Description of accounting policy for research and development expense [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for research and development expense. [Refer: Research and development expense] Effective 2023-01-01: The description of the entity’s material accounting policy information for research and development expense. [Refer: Research and development expense] The description of the entity’s accounting policy for research and development expense. [Refer: Research and development expense]

ifrs-full

DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory

text block

label

Description of accounting policy for restricted cash and cash equivalents [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents] Effective 2023-01-01: The description of the entity’s material accounting policy information for restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents] The description of the entity’s accounting policy for restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]

ifrs-full

DescriptionOfAccountingPolicyForSegmentReportingExplanatory

text block

label

Description of accounting policy for segment reporting [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for segment reporting. Effective 2023-01-01: The description of the entity’s material accounting policy information for segment reporting. The description of the entity’s accounting policy for segment reporting.

ifrs-full

DescriptionOfAccountingPolicyForServiceConcessionArrangementsExplanatory

text block

label

Description of accounting policy for service concession arrangements [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for service concession arrangements. [Refer: Service concession arrangements [member]] Effective 2023-01-01: The description of the entity’s material accounting policy information for service concession arrangements. [Refer: Service concession arrangements [member]] The description of the entity’s accounting policy for service concession arrangements. [Refer: Service concession arrangements [member]]

ifrs-full

DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory

text block

label

Description of accounting policy for share-based payment transactions [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Share-based payment arrangements [member]] Effective 2023-01-01: The description of the entity’s material accounting policy information for transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Share-based payment arrangements [member]] The description of the entity’s accounting policy for transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Share-based payment arrangements [member]]

ifrs-full

DescriptionOfAccountingPolicyForStrippingCostsExplanatory

text block

label

Description of accounting policy for stripping costs [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for waste removal costs that are incurred in mining activity. Effective 2023-01-01: The description of the entity’s material accounting policy information for waste removal costs that are incurred in mining activity. The description of the entity’s accounting policy for waste removal costs that are incurred in mining activity.

ifrs-full

DescriptionOfAccountingPolicyForSubsidiariesExplanatory

text block

label

Description of accounting policy for subsidiaries [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for subsidiaries. [Refer: Subsidiaries [member]] Effective 2023-01-01: The description of the entity’s material accounting policy information for subsidiaries. [Refer: Subsidiaries [member]] The description of the entity’s accounting policy for subsidiaries. [Refer: Subsidiaries [member]]

ifrs-full

DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory

text block

label

Description of accounting policy for taxes other than income tax [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for taxes other than income tax. [Refer: Tax expense other than income tax expense] Effective 2023-01-01: The description of the entity’s material accounting policy information for taxes other than income tax. [Refer: Tax expense other than income tax expense] The description of the entity’s accounting policy for taxes other than income tax. [Refer: Tax expense other than income tax expense]

ifrs-full

DescriptionOfAccountingPolicyForTerminationBenefits

text block

label

Description of accounting policy for termination benefits [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for termination benefits. [Refer: Termination benefits expense] Effective 2023-01-01: The description of the entity’s material accounting policy information for termination benefits. [Refer: Termination benefits expense] The description of the entity’s accounting policy for termination benefits. [Refer: Termination benefits expense]

ifrs-full

DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory

text block

label

Description of accounting policy for trade and other payables [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for trade and other payables. [Refer: Trade and other payables] Effective 2023-01-01: The description of the entity’s material accounting policy information for trade and other payables. [Refer: Trade and other payables] The description of the entity’s accounting policy for trade and other payables. [Refer: Trade and other payables]

ifrs-full

DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory

text block

label

Description of accounting policy for trade and other receivables [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for trade and other receivables. [Refer: Trade and other receivables] Effective 2023-01-01: The description of the entity’s material accounting policy information for trade and other receivables. [Refer: Trade and other receivables] The description of the entity’s accounting policy for trade and other receivables. [Refer: Trade and other receivables]

ifrs-full

DescriptionOfAccountingPolicyForTradingIncomeAndExpenseExplanatory

text block

label

Description of accounting policy for trading income and expense [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for trading income and expense. [Refer: Trading income (expense)] Effective 2023-01-01: The description of the entity’s material accounting policy information for trading income and expense. [Refer: Trading income (expense)] The description of the entity’s accounting policy for trading income and expense. [Refer: Trading income (expense)]

ifrs-full

DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory

text block

label

Description of accounting policy for transactions with non-controlling interests [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for transactions with non-controlling interests. [Refer: Non-controlling interests] Effective 2023-01-01: The description of the entity’s material accounting policy information for transactions with non-controlling interests. [Refer: Non-controlling interests] The description of the entity’s accounting policy for transactions with non-controlling interests. [Refer: Non-controlling interests]

ifrs-full

DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory

text block

label

Description of accounting policy for transactions with related parties [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for transactions with related parties. [Refer: Related parties [member]] Effective 2023-01-01: The description of the entity’s material accounting policy information for transactions with related parties. [Refer: Related parties [member]] The description of the entity’s accounting policy for transactions with related parties. [Refer: Related parties [member]]

ifrs-full

DescriptionOfAccountingPolicyForTreasurySharesExplanatory

text block

label

Description of accounting policy for treasury shares [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for treasury shares. [Refer: Treasury shares] Effective 2023-01-01: The description of the entity’s material accounting policy information for treasury shares. [Refer: Treasury shares] The description of the entity’s accounting policy for treasury shares. [Refer: Treasury shares]

ifrs-full

DescriptionOfAccountingPolicyForWarrantsExplanatory

text block

label

Description of accounting policy for warrants [text block]

Common practice: IAS 1.117 b – Expiry date 2023-01-01, Common practice: IAS 1.117 – Effective 2023-01-01

documentation

Expiry date 2023-01-01: The description of the entity’s accounting policy for warrants. Warrants are financial instruments that give the holder the right to purchase ordinary shares. Effective 2023-01-01: The description of the entity’s material accounting policy information for warrants. Warrants are financial instruments that give the holder the right to purchase ordinary shares. The description of the entity’s accounting policy for warrants. Warrants are financial instruments that give the holder the right to purchase ordinary shares.

ifrs-full

DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents

text block

label

Description of accounting policy for determining components of cash and cash equivalents [text block]

Disclosure: IAS 7.46

documentation

The description of the entity’s accounting policy used to determine the components of cash and cash equivalents. [Refer: Cash and cash equivalents]

ifrs-full

DescriptionOfAcquiree

text

label

Description of acquiree

Disclosure: IFRS 3.B64 a

documentation

The description of the business or businesses that the acquirer obtains control of in a business combination. [Refer: Business combinations [member]]

ifrs-full

DescriptionOfAcquisitionOfAssetsByAssumingDirectlyRelatedLiabilitiesOrByMeansOfLease

text

label

Description of acquisition of assets by assuming directly related liabilities or by means of lease

Example: IAS 7.44 a

documentation

The description of the non-cash acquisition of assets either by assuming directly related liabilities or by means of a lease.

ifrs-full

DescriptionOfAcquisitionOfEntityByMeansOfEquityIssue

text

label

Description of acquisition of entity by means of equity issue

Example: IAS 7.44 b

documentation

The description of the non-cash acquisition of an entity by means of an equity issue.

ifrs-full

DescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnEntitysWithdrawalFromPlan

text

label

Description of agreed allocation of deficit or surplus of multi-employer or state plan on entity’s withdrawal from plan

Disclosure: IAS 19.148 c (ii)

documentation

The description of any agreed allocation of a deficit or surplus on the entity’s withdrawal from a multi-employer or state defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]

ifrs-full

DescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnWindupOfPlan

text

label

Description of agreed allocation of deficit or surplus of multi-employer or state plan on wind-up of plan

Disclosure: IAS 19.148 c (i)

documentation

The description of any agreed allocation of a deficit or surplus on the wind-up of a multi-employer or state defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]

ifrs-full

DescriptionOfAmountsOfAssetsLiabilitiesEquityInterestsOrItemsOfConsiderationForWhichInitialAccountingIsIncomplete

text

label

Description of assets, liabilities, equity interests or items of consideration for which initial accounting is incomplete

Disclosure: IFRS 3.B67 a (ii)

documentation

The description of the assets, liabilities, equity interests or items of consideration for which the initial accounting for a business combination is incomplete. [Refer: Business combinations [member]]

ifrs-full

DescriptionOfAmountsOfEntitysOwnFinancialInstrumentsIncludedInFairValueOfPlanAssets

X instant, debit

label

Entity’s own financial instruments included in fair value of plan assets

Disclosure: IAS 19.143

documentation

The fair value of the entity’s own transferable financial instruments that are included in the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Financial instruments, class [member]; Defined benefit plans [member]]

ifrs-full

DescriptionOfAmountsOfOtherAssetsUsedByEntityIncludedInFairValueOfPlanAssets

X instant, debit

label

Other assets used by entity included in fair value of plan assets

Disclosure: IAS 19.143

documentation

The fair value of other assets used by the entity that are included in the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]

ifrs-full

DescriptionOfAmountsOfPropertyOccupiedByEntityIncludedInFairValueOfPlanAssets

X instant, debit

label

Property occupied by entity included in fair value of plan assets

Disclosure: IAS 19.143

documentation

The fair value of property occupied by the entity that are included in the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]

ifrs-full

DescriptionOfAnyOtherEntitysResponsibilitiesForGovernanceOfPlan

text

label

Description of any other entity’s responsibilities for governance of plan

Disclosure: IAS 19.139 a (iii)

documentation

The description of the entity’s responsibilities for the governance of a defined benefit plan that the entity does not separately describe, for example, responsibilities of trustees or of board members of the plan. [Refer: Defined benefit plans [member]]

ifrs-full

DescriptionOfAnyRetirementBenefitPlanTerminationTerms

text

label

Description of any retirement benefit plan termination terms

Disclosure: IAS 26.36 f

documentation

The description of the termination terms of a retirement benefit plan.

ifrs-full

DescriptionOfApproachUsedToDetermineDiscountRates

text

label

Description of approach used to determine discount rates

Disclosure: Effective 2023-01-01 IFRS 17.117 c (iii)

documentation

The description of the approach used to determine discount rates when applying IFRS 17.

ifrs-full

DescriptionOfApproachUsedToDetermineInvestmentComponents

text

label

Description of approach used to determine investment components

Disclosure: Effective 2023-01-01 IFRS 17.117 c (iv)

documentation

The description of the approach used to determine investment components when applying IFRS 17. Investment components are the amounts that an insurance contract requires the entity to repay to a policyholder in all circumstances, regardless of whether an insured event occurs.

ifrs-full

DescriptionOfApproachUsedToDetermineRelativeWeightingOfBenefitsProvidedByInsuranceCoverageAndInvestmentrelatedServiceInsuranceContractsWithDirectParticipationFeatures

text

label

Description of approach used to determine relative weighting of benefits provided by insurance coverage and investment-related service, insurance contracts with direct participation features

Disclosure: Effective 2023-01-01 IFRS 17.117 c (v)

documentation

The description of the approach used to determine the relative weighting of the benefits provided by insurance coverage and investment-related service for insurance contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features]

ifrs-full

DescriptionOfApproachUsedToDetermineRelativeWeightingOfBenefitsProvidedByInsuranceCoverageAndInvestmentreturnServiceInsuranceContractsWithoutDirectParticipationFeatures

text

label

Description of approach used to determine relative weighting of benefits provided by insurance coverage and investment-return service, insurance contracts without direct participation features

Disclosure: Effective 2023-01-01 IFRS 17.117 c (v)

documentation

The description of the approach used to determine the relative weighting of the benefits provided by insurance coverage and investment-return service for insurance contracts without direct participation features. Insurance contracts without direct participation features are insurance contracts that are not insurance contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features]

ifrs-full

DescriptionOfApproachUsedToDetermineRiskAdjustmentForNonfinancialRisk

text

label

Description of approach used to determine risk adjustment for non-financial risk

Disclosure: Effective 2023-01-01 IFRS 17.117 c (ii)

documentation

The description of the approach used to determine the risk adjustment for non-financial risk, including whether changes in the risk adjustment for non-financial risk are disaggregated into an insurance service component and an insurance finance component or are presented in full in the insurance service result. [Refer: Risk adjustment for non-financial risk [member]]

ifrs-full

DescriptionOfApproachUsedToDistinguishChangesInEstimatesOfFutureCashFlowsArisingFromExerciseOfDiscretionFromOtherChangesContractsWithoutDirectParticipationFeatures

text

label

Description of approach used to distinguish changes in estimates of future cash flows arising from exercise of discretion from other changes, contracts without direct participation features

Disclosure: Effective 2023-01-01 IFRS 17.117 c (i)

documentation

The description of the approach used to distinguish changes in estimates of future cash flows arising from the exercise of discretion from other changes in estimates of future cash flows for contracts without direct participation features. Insurance contracts without direct participation features are insurance contracts that are not insurance contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features]

ifrs-full

DescriptionOfArrangementForContingentConsiderationArrangementsAndIndemnificationAssets

text

label

Description of arrangement for contingent consideration arrangements and indemnification assets

Disclosure: IFRS 3.B64 g (ii)

documentation

The description of the contingent consideration arrangements and the arrangements for indemnification assets.

ifrs-full

DescriptionOfAssetliabilityMatchingStrategiesUsedByPlanOrEntityToManageRisk

text

label

Description of asset-liability matching strategies used by plan or entity to manage risk

Disclosure: IAS 19.146

documentation

The description of asset-liability matching strategies used by the defined benefit plan or the entity, including the use of annuities and other techniques, such as longevity swaps, to manage risk. [Refer: Defined benefit plans [member]]

ifrs-full

DescriptionOfBasesOfFinancialStatementsThatHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrency

text

label

Description of bases of financial statements that have been restated for changes in general purchasing power of functional currency

Disclosure: IAS 29.39 b

documentation

The description of whether the financial statements that have been restated for changes in the general purchasing power of the functional currency are based on a historical cost approach or a current cost approach in hyperinflationary reporting. [Refer: Cost approach [member]]

ifrs-full

DescriptionOfBasisForDesignatingFinancialAssetsForOverlayApproach

text

label

Description of basis for designating financial assets for overlay approach

Disclosure: Effective on first application of IFRS 9 IFRS 4.39L c

documentation

The description of the basis for designating financial assets for the overlay approach.

ifrs-full

DescriptionOfBasisForDeterminingAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssets

text

label

Description of basis for determining amount of payment for contingent consideration arrangements and indemnification assets

Disclosure: IFRS 3.B64 g (ii)

documentation

The description of the basis for determining the amount of the payment for contingent consideration arrangements and indemnification assets.

ifrs-full

DescriptionOfBasisForDeterminingFinancialAssetsEligibleForRedesignationAtDateOfInitialApplicationOfIFRS17

text

label

Description of basis for determining financial assets eligible for redesignation at date of initial application of IFRS 17

Disclosure: Effective 2023-01-01 IFRS 17.C32 a

documentation

The description of the basis for determining financial assets eligible for redesignation at the date of initial application of IFRS 17. A financial asset is eligible only if the financial asset is not held in respect of an activity that is unconnected with contracts within the scope of IFRS 17.

ifrs-full

DescriptionOfBasisOfAccountingForTransactionsBetweenReportableSegments

text

label

Description of basis of accounting for transactions between reportable segments

Disclosure: IFRS 8.27 a

documentation

The description of the basis of accounting for transactions between the entity’s reportable segments. [Refer: Reportable segments [member]]

ifrs-full

DescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToDetermineWhetherCreditRiskOfFinancialInstrumentsHaveIncreasedSignificantlySinceInitialRecognition

text

label

Description of basis of inputs and assumptions and estimation techniques used to determine whether credit risk of financial instruments have increased significantly since initial recognition

Disclosure: IFRS 7.35G a (ii)

documentation

The description of the basis of inputs and assumptions and the estimation techniques used to determine whether the credit risk of financial instruments have increased significantly since initial recognition.

ifrs-full

DescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToDetermineWhetherFinancialAssetIsCreditimpairedFinancialAsset

text

label

Description of basis of inputs and assumptions and estimation techniques used to determine whether financial asset is credit-impaired financial asset

Disclosure: IFRS 7.35G a (iii)

documentation

The description of the basis of inputs and assumptions and the estimation techniques used to determine whether a financial asset is a credit-impaired financial asset.

ifrs-full

DescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToMeasure12monthAndLifetimeExpectedCreditLosses

text

label

Description of basis of inputs and assumptions and estimation techniques used to measure 12-month and lifetime expected credit losses

Disclosure: IFRS 7.35G a (i)

documentation

The description of the basis of inputs and assumptions and the estimation techniques used to measure the 12-month and lifetime expected credit losses.

ifrs-full

DescriptionOfBasisOfPreparationOfSummarisedFinancialInformationOfAssociate

text

label

Description of basis of preparation of summarised financial information of associate

Disclosure: IFRS 12.B15

documentation

The description of the basis of preparation of summarised financial information of an associate. [Refer: Associates [member]]

ifrs-full

DescriptionOfBasisOfPreparationOfSummarisedFinancialInformationOfJointVenture

text

label

Description of basis of preparation of summarised financial information of joint venture

Disclosure: IFRS 12.B15

documentation

The description of the basis of preparation of summarised financial information of a joint venture. [Refer: Joint ventures [member]]

ifrs-full

DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits

text

label

Description of basis of valuation of assets available for benefits

Disclosure: IAS 26.35 a (ii)

documentation

The description of the basis of valuation of assets available for benefits in retirement benefit plans.

ifrs-full

DescriptionOfBasisOnWhichRegulatoryDeferralAccountBalancesAreRecognisedAndDerecognisedAndHowTheyAreMeasuredInitiallyAndSubsequently

text

label

Description of basis on which regulatory deferral account balances are recognised and derecognised, and how they are measured initially and subsequently

Disclosure: IFRS 14.32

documentation

The description of the basis on which regulatory deferral account balances are recognised and derecognised, and how they are measured initially and subsequently, including how regulatory deferral account balances are assessed for recoverability and how any impairment loss is allocated. [Refer: Regulatory deferral account balances [member]]

ifrs-full

DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined

text

label

Description of basis on which unit’s recoverable amount has been determined

Disclosure: IAS 36.134 c

documentation

The description of the basis on which the cash-generating unit’s (group of units’) recoverable amount has been determined (ie value in use or fair value less costs of disposal). [Refer: Cash-generating units [member]]

ifrs-full

DescriptionOfBasisUsedToDetermineSurplusOrDeficitOfMultiemployerPlan

text

label

Description of basis used to determine surplus or deficit of multi-employer or state plan

Disclosure: IAS 19.148 d (iv)

documentation

The description of the basis used to determine a surplus or deficit in a multi-employer or state plan that may affect the amount of future contributions. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]

ifrs-full

DescriptionOfBasisUsedToPrepareComparativeInformationThatDoesNotComplyWithIFRS7AndIFRS9

text

label

Description of basis used to prepare comparative information that does not comply with IFRS 7 and IFRS 9

Disclosure: IFRS 1.E2 b

documentation

The description of the basis used to prepare comparative information that does not comply with IFRS 7 and IFRS 9.

ifrs-full

DescriptionOfBiologicalAssets

text

label

Description of biological assets

Disclosure: IAS 41.41

documentation

The description of biological assets. [Refer: Biological assets]

ifrs-full

DescriptionOfBiologicalAssetsPreviouslyMeasuredAtCost

text

label

Description of biological assets previously measured at cost

Disclosure: IAS 41.56 a

documentation

The description of biological assets previously measured at their cost less any accumulated depreciation and impairment losses, which have become reliably measurable at fair value during the current period. [Refer: At fair value [member]; At cost [member]; Biological assets; Impairment loss]

ifrs-full

DescriptionOfBiologicalAssetsWhereFairValueInformationIsUnreliable

text

label

Description of biological assets where fair value information is unreliable

Disclosure: IAS 41.54 a

documentation

The description of biological assets where fair value information is unreliable and the entity measures them at their cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets; Impairment loss]

ifrs-full

DescriptionOfCashgeneratingUnit

text

label

Description of cash-generating unit

Disclosure: IAS 36.130 d (i)

documentation

The description of a cash-generating unit (such as whether it is a product line, a plant, a business operation, a geographical area or a reportable segment as defined in IFRS 8). [Refer: Cash-generating units [member]]

ifrs-full

DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementAssets

text

label

Description of change in valuation technique used in fair value measurement, assets

Disclosure: IFRS 13.93 d

documentation

The description of a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of assets. [Refer: Income approach [member]; Market approach [member]]

ifrs-full

DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementEntitysOwnEquityInstruments

text

label

Description of change in valuation technique used in fair value measurement, entity’s own equity instruments

Disclosure: IFRS 13.93 d

documentation

The description of a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of the entity’s own equity instruments. [Refer: Entity’s own equity instruments [member]; Income approach [member]; Market approach [member]]

ifrs-full

DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementLiabilities

text

label

Description of change in valuation technique used in fair value measurement, liabilities

Disclosure: IFRS 13.93 d

documentation

The description of a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of liabilities. [Refer: Income approach [member]; Market approach [member]]

ifrs-full

DescriptionOfChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposal

text

label

Description of change in valuation technique used to measure fair value less costs of disposal

Disclosure: IAS 36.130 f (ii), Disclosure: IAS 36.134 e (iiB)

documentation

The description of a change in valuation technique used to measure fair value less costs of disposal. [Refer: Valuation techniques [member]]

ifrs-full

DescriptionOfChangeOfInvestmentEntityStatus

text

label

Description of change of investment entity status

Disclosure: IFRS 12.9B

documentation

The description of the change of investment entity status. [Refer: Disclosure of investment entities [text block]]

ifrs-full

DescriptionOfChangesInEntitysObjectivesPoliciesAndProcessesForManagingCapitalAndWhatEntityManagesAsCapital

text

label

Description of changes in entity’s objectives, policies and processes for managing capital and what entity manages as capital

Disclosure: IAS 1.135 c

documentation

The description of changes in entity’s objectives, policies and processes for managing capital and what the entity manages as capital.

ifrs-full

DescriptionOfChangesInEstimationTechniquesOrSignificantAssumptionsMadeWhenApplyingImpairmentRequirementsAndReasonsForThoseChanges

text

label

Description of changes in estimation techniques or significant assumptions made when applying impairment requirements and reasons for those changes

Disclosure: IFRS 7.35G c

documentation

The description of changes in the estimation techniques or significant assumptions made when applying impairment requirements and the reasons for those changes.

ifrs-full

DescriptionOfChangesInExposuresToRisksThatAriseFromContractsWithinScopeOfIFRS17AndHowTheyArise

text

label

Description of changes in exposures to risks that arise from contracts within scope of IFRS 17 and how they arise

Disclosure: Effective 2023-01-01 IFRS 17.124 c

documentation

The description of any changes in the exposures to risks that arise from contracts within the scope of IFRS 17 and how they arise.

ifrs-full

DescriptionOfChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions

text

label

Description of changes in methods and assumptions used in preparing sensitivity analysis for actuarial assumptions

Disclosure: IAS 19.145 c

documentation

The description of changes in the methods and assumptions used in preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [member]]

ifrs-full

DescriptionOfChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17

text

label

Description of changes in methods and assumptions used in preparing sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17

Disclosure: Effective 2023-01-01 IFRS 17.128 c

documentation

The description of the changes in the methods and assumptions used in preparing the sensitivity analysis to changes in risk variables that arise from contracts within the scope of IFRS 17.

ifrs-full

DescriptionOfChangesInMethodsUsedToMeasureContractsWithinScopeOfIFRS17AndProcessesForEstimatingInputsToThoseMethods

text

label

Description of changes in methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methods

Disclosure: Effective 2023-01-01 IFRS 17.117 b

documentation

The description of any changes in the methods used to measure contracts within the scope of IFRS 17 and the processes for estimating the inputs to those methods.

ifrs-full

DescriptionOfChangesInMethodsUsedToMeasureRisksThatAriseFromContractsWithinScopeOfIFRS17

text

label

Description of changes in methods used to measure risks that arise from contracts within scope of IFRS 17

Disclosure: Effective 2023-01-01 IFRS 17.124 c

documentation

The description of any changes in the methods used to measure the risks that arise from contracts within the scope of IFRS 17.

ifrs-full

DescriptionOfChangesInObjectivesPoliciesAndProcessesForManagingRisksThatAriseFromContractsWithinScopeOfIFRS17

text

label

Description of changes in objectives, policies and processes for managing risks that arise from contracts within scope of IFRS 17

Disclosure: Effective 2023-01-01 IFRS 17.124 c

documentation

The description of any changes in the entity’s objectives, policies and processes for managing the risks that arise from contracts within the scope of IFRS 17.

ifrs-full

DescriptionOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSale

text

label

Description of changes in plan to sell non-current asset or disposal group held for sale

Disclosure: IFRS 5.42

documentation

The description of the facts and circumstances leading to the decision to change the plan to sell non-current assets or disposal groups. [Refer: Non-current assets or disposal groups classified as held for sale; Disposal groups classified as held for sale [member]]

ifrs-full

DescriptionOfChangesInServiceConcessionArrangement

text

label

Description of changes in service concession arrangement

Disclosure: SIC 29.6 d

documentation

The description of changes in a service concession arrangement. [Refer: Service concession arrangements [member]]

ifrs-full

DescriptionOfChangesToEntitysRiskManagementStrategyArisingFromEntitysExposureToFinancialInstrumentsSubjectToInterestRateBenchmarkReformExplanatory

text block

label

Description of changes to entity’s risk management strategy arising from entity’s exposure to financial instruments subject to interest rate benchmark reform [text block]

Disclosure: IFRS 7.24 J c

documentation

The description of changes to an entity’s risk management strategy arising from the entity’s exposure to financial instruments subject to interest rate benchmark reform.

ifrs-full

DescriptionOfCollateralHeldAndOtherCreditEnhancementsFinancialAssetsThatAreIndividuallyDeterminedToBeImpaired

text

label

Description of collateral held and other credit enhancements, financial assets that are individually determined to be impaired

Example: Expiry date 2023-01-01 IFRS 7.37 b, Example: Expiry date 2023-01-01 IFRS 7.IG29 c

documentation

The description of the nature of collateral available and other credit enhancements obtained for financial assets that are individually determined to be impaired. [Refer: Financial assets]

ifrs-full

DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancements

text

label

Description of collateral held as security and other credit enhancements and their financial effect in respect of amount that best represents maximum exposure

Disclosure: Expiry date 2023-01-01 IFRS 7.36 b

documentation

The description of collateral held as security and other credit enhancements, and their financial effect (for example, a quantification of the extent to which collateral and other credit enhancements mitigate credit risk) in respect of the amount that best represents the maximum exposure to credit risk. [Refer: Credit risk [member]; Maximum exposure to credit risk]

ifrs-full

DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancements2014

text

label

Description of collateral held as security and other credit enhancements

Disclosure: IFRS 7.35K b

documentation

The description of collateral held as security and other credit enhancements in respect of the amount that best represents the maximum exposure to credit risk. This includes a description of the nature and quality of the collateral held, an explanation of any significant changes in the quality of that collateral or credit enhancements and information about financial instruments for which an entity has not recognised a loss allowance because of the collateral. [Refer: Credit risk [member]; Maximum exposure to credit risk]

ifrs-full

DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancementsAndTheirFinancialEffectInRespectOfAmountThatBestRepresentsMaximumExposureFinancialInstrumentsToWhichImpairmentRequirementsInIFRS9AreNotApplied

text

label

Description of collateral held as security and other credit enhancements and their financial effect in respect of amount that best represents maximum exposure, financial instruments to which impairment requirements in IFRS 9 are not applied

Disclosure: IFRS 7.36 b

documentation

The description of collateral held as security and other credit enhancements, and their financial effect (for example, a quantification of the extent to which collateral and other credit enhancements mitigate credit risk) in respect of the amount that best represents the maximum exposure to credit risk of financial instruments to which impairment requirements in IFRS 9 are not applied. [Refer: Credit risk [member]; Maximum exposure to credit risk]

ifrs-full

DescriptionOfCollateralPermittedToSellOrRepledgeInAbsenceOfDefaultByOwnerOfCollateral

text

label

Description of terms and conditions associated with entity’s use of collateral permitted to be sold or repledged in absence of default by owner of collateral

Disclosure: IFRS 7.15 c

documentation

The description of the terms and conditions associated with the entity’s use of collateral permitted to be sold or repledged in absence of default by the owner of collateral.

ifrs-full

DescriptionOfComparisonBetweenAssetsAndLiabilitiesRecognisedInRelationToStructuredEntitiesAndMaximumExposureToLossFromInterestsInStructuredEntities

text

label

Description of comparison between assets and liabilities recognised in relation to structured entities and maximum exposure to loss from interests in structured entities

Disclosure: IFRS 12.29 d

documentation

The description of the comparison of the carrying amount of assets and liabilities of the entity that relate to its interests in structured entities and the entity’s maximum exposure to loss from those entities. [Refer: Carrying amount [member]; Unconsolidated structured entities [member]; Maximum exposure to loss from interests in structured entities]

ifrs-full

DescriptionOfComplianceWithIFRSsIfAppliedForInterimFinancialReport

text

label

Description of compliance with IFRSs if applied for interim financial report

Disclosure: IAS 34.19

documentation

The description of the compliance of the entity’s interim financial report with IFRSs. [Refer: IFRSs [member]]

ifrs-full

DescriptionOfCompositionOfUnderlyingItemsForContractsWithDirectParticipationFeatures

text

label

Description of composition of underlying items for contracts with direct participation features

Disclosure: Effective 2023-01-01 IFRS 17.111

documentation

The description of the composition of the underlying items for contracts with direct participation features. Insurance contracts with direct participation features are insurance contracts for which, at inception: (a) the contractual terms specify that the policyholder participates in a share of a clearly identified pool of underlying items; (b) the entity expects to pay to the policyholder an amount equal to a substantial share of the fair value returns on the underlying items; and (c) the entity expects a substantial proportion of any change in the amounts to be paid to the policyholder to vary with the change in fair value of the underlying items. Underlying items are items that determine some of the amounts payable to a policyholder.

ifrs-full

DescriptionOfConcentrationsOfInsuranceRisk

text

label

Description of concentrations of insurance risk

Disclosure: Expiry date 2023-01-01 IFRS 4.39 c (ii)

documentation

The description of concentrations of insurance risk, including a description of how management determined concentrations and a description of the shared characteristic that identifies each concentration (for example, type of insured event, geographical area or currency).

ifrs-full

DescriptionOfConclusionWhyTransactionPriceWasNotBestEvidenceOfFairValue

text

label

Description of conclusion why transaction price was not best evidence of fair value

Disclosure: IFRS 7.28 c

documentation

The description of why the entity concluded that the transaction price was not the best evidence of fair value, including a description of the evidence that supports fair value.

ifrs-full

DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost

text

label

Description of contractual agreement or stated policy for charging net defined benefit cost

Disclosure: IAS 19.149 a

documentation

The description of the contractual agreement or stated policy for charging the net defined benefit cost, or the fact that there is no such policy, for an entity participating in defined benefit plans that share risks between various entities under common control. [Refer: Defined benefit plans that share risks between entities under common control [member]]

ifrs-full

DescriptionOfConversionOfDebtToEquity

text

label

Description of conversion of debt to equity

Example: IAS 7.44 c

documentation

The description of the non-cash conversion of debt to equity.

ifrs-full

DescriptionOfCriteriaSatisfiedWhenUsingPremiumAllocationApproach

text

label

Description of criteria satisfied when using premium allocation approach

Disclosure: Effective 2023-01-01 IFRS 17.97 a

documentation

The description of the criteria in paragraphs 53 and 69 of IFRS 17 that have been satisfied when an entity uses the premium allocation approach. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts.

ifrs-full

DescriptionOfCriteriaUsedToDistinguishInvestmentPropertyFromOwneroccupiedPropertyAndFromPropertyHeldSaleInOrdinaryCourseOfBusiness

text

label

Description of criteria used to distinguish investment property from owner-occupied property and from property held for sale in ordinary course of business

Disclosure: IAS 40.75 c

documentation

The description of the criteria used to distinguish investment property from owner-occupied property and from property held for sale in the ordinary course of business when the classification of property as investment property is difficult. [Refer: Investment property]

ifrs-full

DescriptionOfCrossreferenceToDisclosuresAboutActivitiesSubjectToRateRegulation

text

label

Description of cross-reference to disclosures about activities subject to rate regulation

Disclosure: IFRS 14.31

documentation

The description of cross-reference to disclosures about activities subject to rate regulation.

ifrs-full

DescriptionOfCrossreferenceToDisclosuresAboutCreditRiskPresentedOutsideFinancialStatements

text

label

Description of cross-reference to disclosures about credit risk presented outside financial statements

Disclosure: IFRS 7.35C

documentation

The description of cross-reference to disclosures about credit risk presented outside the financial statements.

ifrs-full

DescriptionOfCrossreferenceToDisclosuresAboutHedgeAccountingPresentedOutsideFinancialStatements

text

label

Description of cross-reference to disclosures about hedge accounting presented outside financial statements

Disclosure: IFRS 7.21B

documentation

The description of cross-reference to disclosures about hedge accounting presented outside financial statements.

ifrs-full

DescriptionOfCrossreferenceToDisclosuresAboutLeases

text

label

Description of cross-reference to disclosures about leases

Disclosure: IFRS 16.52

documentation

The description of cross-reference to disclosures about leases.

ifrs-full

DescriptionOfCrossreferenceToDisclosuresAboutNatureAndExtentOfRisksArisingFromFinancialInstruments

text

label

Description of cross-reference to disclosures about nature and extent of risks arising from financial instruments

Disclosure: IFRS 7.B6

documentation

The description of cross-reference to disclosures about nature and extent of risks arising from financial instruments. [Refer: Financial instruments, class [member]]

ifrs-full

DescriptionOfCrossreferenceToDisclosuresAboutPlansThatShareRisksBetweenEntitiesUnderCommonControlInAnotherGroupEntitysFinancialStatements

text

label

Description of cross-reference to disclosures about plans that share risks between entities under common control in another group entity’s financial statements

Disclosure: IAS 19.150

documentation

The description of cross-references to disclosures about defined benefit plans that share risks between entities under common control in another group entity’s financial statements. [Refer: Defined benefit plans that share risks between entities under common control [member]]

ifrs-full

DescriptionOfCrossreferenceToDisclosuresPresentedOutsideInterimFinancialStatements

text

label

Description of cross-reference to disclosures presented outside interim financial statements

Disclosure: IAS 34.16 A

documentation

The description of cross-reference to disclosures presented outside interim financial statements.

ifrs-full

DescriptionOfCurrencyInWhichSupplementaryInformationIsDisplayed

text

label

Description of currency in which supplementary information is displayed

Disclosure: IAS 21.57 b

documentation

The description of the currency in which the entity’s supplementary information is displayed.

ifrs-full

DescriptionOfCurrentAndFormerWayOfAggregatingAssets

text

label

Description of current and former way of aggregating assets

Disclosure: IAS 36.130 d (iii)

documentation

The description of the current and former way of aggregating assets for cash-generating units if the aggregation of assets for identifying the cash-generating unit has changed since the previous estimate of the cash-generating unit’s recoverable amount (if any). [Refer: Cash-generating units [member]]

ifrs-full

DescriptionOfCurrentCommitmentsOrIntentionsToProvideSupportToSubsidiary

text

label

Description of current commitments or intentions to provide support to subsidiary

Disclosure: IFRS 12.19D b

documentation

The description of current commitments or intentions to provide support to a subsidiary. [Refer: Subsidiaries [member]]

ifrs-full

DescriptionOfDetailsOfBreachesWhichPermittedLenderToDemandAcceleratedRepaymentDuringPeriodOfPrincipalInterestSinkingFundOrRedemptionTermsOfLoansPayable

text

label

Description of details of breaches which permitted lender to demand accelerated repayment during period of principal, interest, sinking fund, or redemption terms of loans payable

Disclosure: IFRS 7.19

documentation

The description of the details of breaches during the period of principal, interest, sinking fund or redemption terms of loans payable that permitted the lender to demand accelerated repayment.

ifrs-full

DescriptionOfDetailsOfDefaultsDuringPeriodOfPrincipalInterestSinkingFundOrRedemptionTermsOfLoansPayable

text

label

Description of details of defaults during period of principal, interest, sinking fund, or redemption terms of loans payable

Disclosure: IFRS 7.18 a

documentation

The description of details of defaults during the period of principal, interest, sinking fund or redemption terms of loans payable.

ifrs-full

DescriptionOfDifficultiesStructuredEntityExperiencedInFinancingItsActivities

text

label

Description of difficulties structured entity experienced in financing its activities

Example: IFRS 12.B26 f

documentation

The description of the difficulties that a structured entity has experienced in financing its activities.

ifrs-full

DescriptionOfDiscountRatesAppliedToCashFlowProjections

X.XX instant

label

Discount rate applied to cash flow projections

Disclosure: IAS 36.134 d (v), Disclosure: IAS 36.134 e (v)

documentation

The discount rate applied to cash flow projections for a cash-generating unit (group of units). [Refer: Cash-generating units [member]]

ifrs-full

DescriptionOfDiscountRatesUsedInCurrentEstimateOfValueInUse

X.XX instant

label

Discount rate used in current estimate of value in use

Disclosure: IAS 36.130 g

documentation

The discount rate used in the current estimate of the present value of the future cash flows expected to be derived from an asset or cash-generating unit.

ifrs-full

DescriptionOfDiscountRatesUsedInPreviousEstimateOfValueInUse

X.XX instant

label

Discount rate used in previous estimate of value in use

Disclosure: IAS 36.130 g

documentation

The discount rate used in the previous estimate of the present value of the future cash flows expected to be derived from an asset or cash-generating unit.

ifrs-full

DescriptionOfEffectiveInterestRateDeterminedOnDateOfReclassification

X.XX instant

label

Effective interest rate determined on date of reclassification for assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category

Disclosure: IFRS 7.12C a

documentation

The effective interest rate for financial assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category as of the date of reclassification. [Refer: Financial assets]

ifrs-full

DescriptionOfEffectOfChangingBusinessModelForManagingFinancialAssetsOnFinancialStatements

text

label

Description of effect of changing business model for managing financial assets on financial statements

Disclosure: IFRS 7.12B b

documentation

The description of the effect on the financial statements of changing the entity’s business model for managing financial assets. [Refer: Financial assets]

ifrs-full

DescriptionOfEffectOfRegulatoryFrameworkOnPlan

text

label

Description of effect of regulatory framework on plan

Disclosure: IAS 19.139 a (ii)

documentation

The description of the effect of the regulatory framework on a defined benefit plan, such as the asset ceiling. [Refer: Defined benefit plans [member]]

ifrs-full

DescriptionOfEstimateOfRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssets

text

label

Description of estimate of range of undiscounted outcomes from contingent consideration arrangements and indemnification assets

Disclosure: IFRS 3.B64 g (iii)

documentation

The description of the estimate of the range of undiscounted outcomes from contingent consideration arrangements and indemnification assets.

ifrs-full

DescriptionOfEventOrChangeInCircumstancesThatCausedRecognitionOfDeferredTaxBenefitsAcquiredInBusinessCombinationAfterAcquisitionDate

text

label

Description of event or change in circumstances that caused recognition of deferred tax benefits acquired in business combination after acquisition date

Disclosure: IAS 12.81 k

documentation

The description of the event or change in circumstances that caused the recognition of deferred tax benefits that were acquired in a business combination but not recognised until after the acquisition date. [Refer: Business combinations [member]]

ifrs-full

DescriptionOfExistenceOfRestrictionsOnTitlePropertyPlantAndEquipment

text

label

Description of existence of restrictions on title, property, plant and equipment

Disclosure: IAS 16.74 a

documentation

The description of the existence of restrictions on the title of property, plant and equipment. [Refer: Property, plant and equipment]

ifrs-full

DescriptionOfExistenceOfThirdpartyCreditEnhancement

text

label

Description of existence of third-party credit enhancement

Disclosure: IFRS 13.98

documentation

The description of the existence of third-party credit enhancement for liabilities measured at fair value and issued with an inseparable third-party credit enhancement. [Refer: At fair value [member]]

ifrs-full

DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations

text block

label

Disclosure of expected impact of initial application of new standards or interpretations [text block]

Disclosure: IAS 8.30 b

documentation

The disclosure of the known or reasonably estimable information relevant to assessing the possible impact that the application of a new IFRS, that has been issued but is not yet effective, will have.

ifrs-full

DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsAbstract

 

label

Disclosure of expected impact of initial application of new standards or interpretations [abstract]

 

ifrs-full

DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsLineItems

line items

label

Disclosure of expected impact of initial application of new standards or interpretations [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsTable

table

label

Disclosure of expected impact of initial application of new standards or interpretations [table]

Disclosure: IAS 8.30 b

documentation

Schedule disclosing information related to the expected impact of the initial application of new standards or interpretations.

ifrs-full

DescriptionOfExpectedTimingOfOutflowsContingentLiabilitiesInBusinessCombination

text

label

Description of expected timing of outflows, contingent liabilities in business combination

Disclosure: IFRS 3.B64 j, Disclosure: IFRS 3.B67 c

documentation

The description of the expected timing of outflows of economic benefits for contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]

ifrs-full

DescriptionOfExpectedTimingOfOutflowsOtherProvisions

text

label

Description of expected timing of outflows, other provisions

Disclosure: IAS 37.85 a

documentation

The description of the expected timing of outflows of economic benefits related to other provisions. [Refer: Other provisions]

ifrs-full

DescriptionOfExpectedVolatilityShareOptionsGranted

X.XX duration

label

Expected volatility, share options granted

Disclosure: IFRS 2.47 a (i)

documentation

The expected volatility of the share price used to calculate the fair value of the share options granted. Expected volatility is a measure of the amount by which a price is expected to fluctuate during a period. The measure of volatility used in option pricing models is the annualised standard deviation of the continuously compounded rates of return on the share over a period of time.

ifrs-full

DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits

text

label

Description of expiry date of deductible temporary differences, unused tax losses and unused tax credits

Disclosure: IAS 12.81 e

documentation

The description of the expiry date (if any) of deductible temporary differences, unused tax losses and unused tax credits for which no deferred tax asset is recognised in the statement of financial position. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]]

ifrs-full

DescriptionOfExplanationOfFactAndReasonsWhyRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssetsCannotBeEstimated

text

label

Description of explanation of fact and reasons why range of outcomes from contingent consideration arrangements and indemnification assets cannot be estimated

Disclosure: IFRS 3.B64 g (iii)

documentation

The description of the fact and reasons why the range of outcomes from contingent consideration arrangements and indemnification assets cannot be estimated.

ifrs-full

DescriptionOfExposuresToRisksThatAriseFromContractsWithinScopeOfIFRS17AndHowTheyArise

text

label

Description of exposures to risks that arise from contracts within scope of IFRS 17 and how they arise

Disclosure: Effective 2023-01-01 IFRS 17.124 a

documentation

The description of the exposures to risks that arise from contracts within the scope of IFRS 17 and how they arise.

ifrs-full

DescriptionOfExposureToRisk

text

label

Description of exposure to risk

Disclosure: IFRS 7.33 a

documentation

The description of exposures to risks arising from financial instruments. [Refer: Financial instruments, class [member]]

ifrs-full

DescriptionOfExtentToWhichEntityCanBeLiableToMultiemployerOrStatePlanForOtherEntitiesObligations

text

label

Description of extent to which entity can be liable to multi-employer or state plan for other entities’ obligations

Disclosure: IAS 19.148 b

documentation

The description of the extent to which the entity can be liable for other entities’ obligations under the terms and conditions of a multi-employer or state defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]

ifrs-full

DescriptionOfExtentToWhichFairValueOfInvestmentPropertyIsBasedOnValuationByIndependentValuer

text

label

Description of extent to which fair value of investment property is based on valuation by independent valuer

Disclosure: IAS 40.75 e

documentation

The description of the extent to which the fair value of investment property (as measured or disclosed in the financial statements) is based on a valuation by an independent valuer who holds a recognised and relevant professional qualification and has recent experience in the location and category of the investment property being valued. [Refer: Investment property]

ifrs-full

DescriptionOfFactAndBasisOnWhichCarryingAmountsDeterminedUnderPreviousGAAPWereAllocatedIfEntityUsesExemptionInIFRS1D8Ab

text

label

Description of fact and basis on which carrying amounts determined under previous GAAP were allocated if entity uses exemption in IFRS 1.D8A(b)

Disclosure: IFRS 1.31 A

documentation

The description of the fact and basis on which carrying amounts determined under previous GAAP were allocated if the entity applies the exemption in paragraph D8A(b) of IFRS 1 for oil and gas assets.

ifrs-full

DescriptionOfFactAndBasisOnWhichCarryingAmountsWereDeterminedIfEntityUsesExemptionInIFRS1D8B

text

label

Description of fact and basis on which carrying amounts were determined under previous GAAP if entity uses exemption in IFRS 1.D8B

Disclosure: IFRS 1.31B

documentation

The description of the fact and basis on which carrying amounts were determined under previous GAAP if the entity applies the exemption in paragraph D8B of IFRS 1 for operations subject to rate regulation.

ifrs-full

DescriptionOfFactAndReasonsWhyMaximumExposureToLossFromInterestsInStructuredEntitiesCannotBeQuantified

text

label

Description of fact and reasons why maximum exposure to loss from interests in structured entities cannot be quantified

Disclosure: IFRS 12.29 c

documentation

The description of the fact and reasons why the entity cannot quantify its maximum exposure to loss from its interests in structured entities. [Refer: Maximum exposure to loss from interests in structured entities; Unconsolidated structured entities [member]]

ifrs-full

DescriptionOfFactAndReasonWhyEntitysExposureToRiskArisingFromContractsWithinScopeOfIFRS17AtEndOfReportingPeriodIsNotRepresentativeOfItsExposureDuringPeriod

text

label

Description of fact and reason why entity’s exposure to risk arising from contracts within scope of IFRS 17 at end of reporting period is not representative of its exposure during period

Disclosure: Effective 2023-01-01 IFRS 17.123

documentation

The description of the fact and the reason why the entity’s exposure to risk arising from contracts within the scope of IFRS 17 at the end of the reporting period is not representative of its exposure during the period.

ifrs-full

DescriptionOfFactAndReasonWhySensitivityAnalysisAreUnrepresentative

text

label

Description of fact and reason why sensitivity analyses are unrepresentative

Disclosure: IFRS 7.42

documentation

The description of the fact and reason why sensitivity analyses are unrepresentative of risks inherent in financial instruments (for example, because the year-end exposure does not reflect the exposure during the year). [Refer: Financial instruments, class [member]]

ifrs-full

DescriptionOfFactAndReasonWhyVolumeOfHedgingRelationshipsToWhichExemptionInIFRS723CAppliesIsUnrepresentativeOfNormalVolumes

text

label

Description of fact and reason why volume of hedging relationships to which exemption in IFRS 7.23C applies is unrepresentative of normal volumes

Disclosure: IFRS 7.24D

documentation

The description of the fact and reason why the volume of the hedging relationships to which the exemption in paragraph 23C of IFRS 7 applies is unrepresentative of the normal volumes.

ifrs-full

DescriptionOfFactorsThatMakeUpGoodwillRecognised

text

label

Description of factors that make up goodwill recognised

Disclosure: IFRS 3.B64 e

documentation

The qualitative description of the factors that make up the goodwill recognised, such as expected synergies from combining operations of the acquiree and the acquirer, intangible assets that do not qualify for separate recognition or other factors. [Refer: Goodwill]

ifrs-full

DescriptionOfFactThatAmountOfChangeInAccountingEstimateIsImpracticable

text block

label

Description of fact that estimating amount of change in accounting estimate is impracticable [text block]

Disclosure: IAS 8.40

documentation

The description of the fact that the amount of the effect in future periods due to changes in accounting estimates is not disclosed because estimating it is impracticable.

ifrs-full

DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyAssets

text

label

Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, assets

Disclosure: IFRS 13.93 h (ii)

documentation

The description of the fact that changing one or more unobservable inputs for the fair value measurement of assets to reflect reasonably possible alternative assumptions would change fair value significantly.

ifrs-full

DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyEntitysOwnEquityInstruments

text

label

Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, entity’s own equity instruments

Disclosure: IFRS 13.93 h (ii)

documentation

The description of the fact that changing one or more unobservable inputs for the fair value measurement of the entity’s own equity instruments to reflect reasonably possible alternative assumptions would change the fair value significantly. [Refer: Entity’s own equity instruments [member]]

ifrs-full

DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyLiabilities

text

label

Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, liabilities

Disclosure: IFRS 13.93 h (ii)

documentation

The description of the fact that changing one or more unobservable inputs for the fair value measurement of liabilities to reflect reasonably possible alternative assumptions would change the fair value significantly.

ifrs-full

DescriptionOfFactThatEntityDoesNotHaveLegalOrConstructiveObligationToNegativeNetAssetsTransitionFromProportionateConsolidationToEquityMethod

text

label

Description of fact that entity does not have legal or constructive obligation to negative net assets, transition from proportionate consolidation to equity method

Disclosure: IFRS 11.C4

documentation

The description of the fact that the entity does not have a legal or constructive obligation in relation to the negative net assets, if aggregating all previously proportionately consolidated assets and liabilities on transition from proportionate consolidation to equity method results in negative net assets.

ifrs-full

DescriptionOfFactThatHighestAndBestUseOfNonfinancialAssetDiffersFromCurrentUse

text

label

Description of fact that highest and best use of non-financial asset differs from current use

Disclosure: IFRS 13.93 i

documentation

The description of the fact that the use of a non-financial asset that would maximise the value of the asset or the group of assets and liabilities (for example, a business) within which the asset would be used differs from its current use.

ifrs-full

DescriptionOfFactThatImpactIsNotKnownOrReasonablyEstimable

text

label

Description of fact that impact of initial application of new IFRS is not known or reasonably estimable

Example: IAS 8.31 e (ii)

documentation

The description of the fact that the impact of the initial application of a new IFRS is not known or reasonably estimable. [Refer: IFRSs [member]]

ifrs-full

DescriptionOfFactThatMultiemployerPlanIsDefinedBenefitPlan

text

label

Description of fact that multi-employer or state plan is defined benefit plan

Disclosure: IAS 19.148 d (i)

documentation

The description of the fact that a multi-employer or state plan is a defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]

ifrs-full

DescriptionOfFactThatNewOrAmendedIFRSStandardIsAppliedEarly

text

label

Description of fact that new or amended IFRS Standard is applied early

Disclosure: IFRS 4.50 – Expiry date 2023-01-01, Disclosure: IFRS 1.39AG – Expiry date 2024-01-01, Disclosure: IFRS 17.C1 – Expiry date 2025-01-01, Disclosure: IAS 16.81 N – Expiry date 2024-01-01, Disclosure: IAS 1.139 V – Expiry date 2025-01-01, Disclosure: IAS 39.108H – Expiry date 2023-01-01, Disclosure: IFRS 9.7.1.10 – Expiry date 2023-01-01, Disclosure: IFRS 9.7.1.9 – Expiry date 2024-01-01, Disclosure: IAS 1.139U – Expiry date 2025-01-01, Disclosure: IAS 41.65 – Expiry date 2024-01-01, Disclosure: IFRS 16.C1B – Expiry date 2023-01-01, Disclosure: IAS 37.105 – Expiry date 2024-01-01

documentation

The description of the fact that a new or amended IFRS Standard is applied earlier than its effective date.

ifrs-full

DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument

text

label

Description of financial instruments designated as hedging instruments

Disclosure: Expiry date 2023-01-01 IFRS 7.22 b

documentation

The description of financial instruments designated as hedging instruments. Hedging instruments are designated derivatives or (for a hedge of the risk of changes in foreign currency exchange rates only) designated non-derivative financial assets or non-derivative financial liabilities whose fair value or cash flows are expected to offset changes in the fair value or cash flows of a designated hedged item. [Refer: Derivatives [member]; Derivative financial assets; Derivative financial liabilities; Financial instruments, class [member]; Financial assets]

ifrs-full

DescriptionOfFinancialInstrumentsTheirCarryingAmountAndExplanationOfWhyFairValueCannotBeMeasuredReliably

text

label

Description of financial instruments, their carrying amount, and explanation of why fair value cannot be measured reliably

Disclosure: Expiry date 2023-01-01 IFRS 7.30 b

documentation

The description of financial instruments, their carrying amount and an explanation of why fair value cannot be measured reliably for financial instruments for which disclosures of fair value are not required. [Refer: Financial instruments, class [member]]

ifrs-full

DescriptionOfFinancialRiskManagementRelatedToAgriculturalActivity

text

label

Description of financial risk management related to agricultural activity

Disclosure: IAS 41.49 c

documentation

The description of financial risk management related to agricultural activity.

ifrs-full

DescriptionOfForecastTransactionHedgeAccountingPreviouslyUsedButNoLongerExpectedToOccur

text

label

Description of forecast transactions for which hedge accounting had been used in previous period but which are no longer expected to occur

Disclosure: IFRS 7.23F, Disclosure: Expiry date 2023-01-01 IFRS 7.23 b

documentation

The description of forecast transactions for which hedge accounting had previously been used but which are no longer expected to occur.

ifrs-full

DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsAssets

text

label

Description of frequency and methods for testing procedures of pricing models, assets

Example: IFRS 13.93 g, Example: IFRS 13.IE65 b

documentation

The description of the frequency and methods for calibration, back testing and other testing procedures of fair value measurement pricing models for assets.

ifrs-full

DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsEntitysOwnEquityInstruments

text

label

Description of frequency and methods for testing procedures of pricing models, entity’s own equity instruments

Example: IFRS 13.93 g, Example: IFRS 13.IE65 b

documentation

The description of the frequency and methods for calibration, back testing and other testing procedures of fair value measurement pricing models for the entity’s own equity instruments. [Refer: Entity’s own equity instruments [member]]

ifrs-full

DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsLiabilities

text

label

Description of frequency and methods for testing procedures of pricing models, liabilities

Example: IFRS 13.93 g, Example: IFRS 13.IE65 b

documentation

The description of the frequency and methods for calibration, back testing and other testing procedures of fair value measurement pricing models for liabilities.

ifrs-full

DescriptionOfFullyAmortisedIntangibleAssets

text

label

Description of fully amortised intangible assets

Example: IAS 38.128 a

documentation

The description of fully amortised intangible assets that are still in use. [Refer: Intangible assets other than goodwill]

ifrs-full

DescriptionOfFunctionalCurrency

text

label

Description of functional currency

Disclosure: IAS 21.53, Disclosure: IAS 21.57 c

documentation

The description of the currency of the primary economic environment in which the entity operates.

ifrs-full

DescriptionOfFundingArrangementsAndFundingPolicyThatAffectFutureContributions

text

label

Description of funding arrangements and funding policy that affect future contributions

Disclosure: IAS 19.147 a, Disclosure: IAS 19.148 a

documentation

The description of funding arrangements and the funding policy that affect future contributions to defined benefit plans. [Refer: Defined benefit plans [member]]

ifrs-full

DescriptionOfFundingPolicy

text

label

Description of funding policy

Disclosure: IAS 26.35 c

documentation

The description of the policy for the transfer of assets to an entity (the fund) separate from the employer’s entity to meet future obligations for the payment of retirement benefits.

ifrs-full

DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresAssets

text

label

Description of group within entity that decides entity’s valuation policies and procedures, assets

Example: IFRS 13.93 g, Example: IFRS 13.IE65 a (i)

documentation

The description of the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for assets.

ifrs-full

DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresEntitysOwnEquityInstruments

text

label

Description of group within entity that decides entity’s valuation policies and procedures, entity’s own equity instruments

Example: IFRS 13.93 g, Example: IFRS 13.IE65 a (i)

documentation

The description of the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for the entity’s own equity instruments.

ifrs-full

DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresLiabilities

text

label

Description of group within entity that decides entity’s valuation policies and procedures, liabilities

Example: IFRS 13.93 g, Example: IFRS 13.IE65 a (i)

documentation

The description of the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for liabilities.

ifrs-full

DescriptionOfGrowthRateUsedToExtrapolateCashFlowProjections

X.XX instant

label

Growth rate used to extrapolate cash flow projections

Disclosure: IAS 36.134 d (iv), Disclosure: IAS 36.134 e (iv)

documentation

The growth rate used to extrapolate cash flow projections beyond the period covered by the most recent budgets/forecasts for a cash-generating unit (group of units). [Refer: Cash-generating units [member]]

ifrs-full

DescriptionOfHedgingInstrumentsUsedToHedgeRiskExposuresAndHowTheyAreUsed

text

label

Description of hedging instruments used to hedge risk exposures and how they are used

Disclosure: IFRS 7.22B a

documentation

The description of hedging instruments used to hedge risk exposures and how they are used. [Refer: Hedging instruments [member]]

ifrs-full

DescriptionOfHistoricalInformationAboutCounterpartyDefaultRates

text

label

Description of historical information about counterparty default rates

Example: Expiry date 2023-01-01 IFRS 7.36 c, Example: Expiry date 2023-01-01 IFRS 7.IG23 c

documentation

The description of historical information about default rates of the party to the transaction other than the entity.

ifrs-full

DescriptionOfHowAcquirerObtainedControlOfAcquiree

text

label

Description of how acquirer obtained control of acquiree

Disclosure: IFRS 3.B64 d

documentation

The description of how the acquirer obtained the power to govern the financial and operating policies of the acquiree so as to obtain benefits from its activities.

ifrs-full

DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedAssets

text

label

Description of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated, assets

Disclosure: IFRS 13.93 h (ii)

documentation

The description of how the effect on fair value measurement of assets due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated.

ifrs-full

DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedEntitysOwnEquityInstruments

text

label

Description of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated, entity’s own equity instruments

Disclosure: IFRS 13.93 h (ii)

documentation

The description of how the effect on fair value measurement of the entity’s own equity instruments due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated. [Refer: Entity’s own equity instruments [member]]

ifrs-full

DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedLiabilities

text

label

Description of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated, liabilities

Disclosure: IFRS 13.93 h (ii)

documentation

The description of how the effect on the fair value measurement of liabilities due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated.

ifrs-full

DescriptionOfHowEntityDeterminedMaximumEconomicBenefitAvailable

text

label

Description of how entity determined maximum economic benefit available

Disclosure: IAS 19.141 c (iv)

documentation

The description of how the entity determined the maximum economic benefit available in relation to a defined benefit plan, ie whether those benefits would be in the form of refunds, reductions in future contributions or a combination of both. [Refer: Defined benefit plans [member]]

ifrs-full

DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13Assets

text

label

Description of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, assets

Example: IFRS 13.93 g, Example: IFRS 13.IE65 d

documentation

The description of how the entity determined that third-party information, such as broker quotes or pricing services, used in the fair value measurement of assets, was developed in accordance with IFRS 13.

ifrs-full

DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13EntitysOwnEquityInstruments

text

label

Description of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, entity’s own equity instruments

Example: IFRS 13.93 g, Example: IFRS 13.IE65 d

documentation

The description of how the entity determined that third-party information, such as broker quotes or pricing services, used in the fair value measurement of the entity’s own equity instruments was developed in accordance with IFRS 13. [Refer: Entity’s own equity instruments [member]]

ifrs-full

DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13Liabilities

text

label

Description of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, liabilities

Example: IFRS 13.93 g, Example: IFRS 13.IE65 d

documentation

The description of how the entity determined that third-party information, such as broker quotes or pricing services, used in the fair value measurement of liabilities, was developed in accordance with IFRS 13.

ifrs-full

DescriptionOfHowEntityDeterminedWhichStructuredEntitiesItSponsored

text

label

Description of how entity determined which structured entities it sponsored

Disclosure: IFRS 12.27 a

documentation

The description of how the entity has determined which structured entities it has sponsored.

ifrs-full

DescriptionOfHowEntityDeterminesConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17

text

label

Description of how entity determines concentrations of risk that arises from contracts within scope of IFRS 17

Disclosure: Effective 2023-01-01 IFRS 17.127

documentation

The description of how the entity determines the concentrations of risk that arises from contracts within the scope of IFRS 17.

ifrs-full

DescriptionOfHowEntityDeterminesEconomicRelationshipBetweenHedgedItemAndHedgingInstrumentForPurposeOfAssessingHedgeEffectiveness

text

label

Description of how entity determines economic relationship between hedged item and hedging instrument for purpose of assessing hedge effectiveness

Disclosure: IFRS 7.22B b

documentation

The description of how the entity determines the economic relationship between the hedged item and the hedging instrument for the purpose of assessing the hedge effectiveness. Hedge effectiveness is the extent to which changes in the fair value or the cash flows of the hedging instrument offset changes in the fair value or the cash flows of the hedged item. [Refer: Hedging instruments [member]; Hedged items [member]]

ifrs-full

DescriptionOfHowEntityEstablishesHedgeRatioAndWhatSourcesOfHedgeIneffectivenessAre

text

label

Description of how entity establishes hedge ratio and what sources of hedge ineffectiveness are

Disclosure: IFRS 7.22B c

documentation

The description of how the entity establishes the hedge ratio and what are the sources of hedge ineffectiveness. Hedge ratio is the relationship between the quantity of the hedging instrument and the quantity of the hedged item in terms of their relative weighting. [Refer: Gain (loss) on hedge ineffectiveness]

ifrs-full

DescriptionOfHowEntityIsManagingProcessToTransitionToAlternativeBenchmarkRatesForHedgingRelationships

text

label

Description of how entity is managing process to transition to alternative benchmark rates for hedging relationships

Disclosure: IFRS 7.24H c

documentation

The description of how the entity is managing the process to transition to alternative benchmark rates for hedging relationships.

ifrs-full

DescriptionOfHowEntityManagesLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17

text

label

Description of how entity manages liquidity risk that arises from contracts within scope of IFRS 17

Disclosure: Effective 2023-01-01 IFRS 17.132 a

documentation

The description of how the entity manages the liquidity risk that arises from contracts within the scope of IFRS 17. [Refer: Liquidity risk [member]]

ifrs-full

DescriptionOfHowEntityReflectsItsRiskManagementStrategyByUsingHedgeAccountingAndDesignatingHedgingRelationshipsThatItFrequentlyResets

text

label

Description of how entity reflects its risk management strategy by using hedge accounting and designating hedging relationships that it frequently resets

Disclosure: IFRS 7.23C b (ii)

documentation

The description of how the entity reflects its risk management strategy by using hedge accounting and designating hedging relationships that it frequently resets.

ifrs-full

DescriptionOfHowForwardlookingInformationHasBeenIncorporatedIntoDeterminationOfExpectedCreditLosses

text

label

Description of how forward-looking information has been incorporated into determination of expected credit losses

Disclosure: IFRS 7.35G b

documentation

The description of how forward-looking information has been incorporated into the determination of expected credit losses, including the use of macroeconomic information.

ifrs-full

DescriptionOfHowFutureRecoveryOrReversalOfRegulatoryDeferralAccountBalancesIsAffectedByRisksAndUncertainty

text

label

Description of how future recovery or reversal of regulatory deferral account balances is affected by risks and uncertainty

Disclosure: IFRS 14.30 c

documentation

The description of how the future recovery or reversal of regulatory deferral account balances is affected by risks and uncertainty. [Refer: Regulatory deferral account balances [member]]

ifrs-full

DescriptionOfHowInsurerConcludedThatItQualifiesForTemporaryExemptionFromIFRS9

text

label

Description of how insurer concluded that it qualifies for temporary exemption from IFRS 9

Disclosure: Expiry date 2023-01-01 IFRS 4.39C

documentation

The description of how an insurer concluded that it qualifies for the temporary exemption from IFRS 9.

ifrs-full

DescriptionOfHowInsurerDeterminedThatItDidNotEngageInSignificantActivityUnconnectedWithInsurance

text

label

Description of how insurer determined that it did not engage in significant activity unconnected with insurance

Disclosure: Expiry date 2023-01-01 IFRS 4.39C b

documentation

The description of how an insurer determined that it did not engage in significant activity unconnected with insurance, including what information it considered.

ifrs-full

DescriptionOfHowIssueCostsNotRecognisedAsExpenseWereRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

text

label

Description of how issue costs not recognised as expense were recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination

Disclosure: IFRS 3.B64 m

documentation

The description of how issue costs not recognised as an expense were recognised for transactions recognised separately from the acquisition of assets and assumption of liabilities in business combinations. [Refer: Business combinations [member]]

ifrs-full

DescriptionOfHowManagementDeterminesConcentrations

text

label

Description of how management determines concentrations

Disclosure: IFRS 7.B8 a

documentation

The description of how management determines concentrations of risks arising from financial instruments. [Refer: Financial instruments, class [member]]

ifrs-full

DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueAssets

text

label

Description of how third-party information was taken into account when measuring fair value, assets

Example: IFRS 13.92, Example: IFRS 13.IE64 b

documentation

The description of how third-party information, such as broker quotes, pricing services, net asset values and relevant market data, was taken into account when measuring the fair value of assets.

ifrs-full

DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueEntitysOwnEquityInstruments

text

label

Description of how third-party information was taken into account when measuring fair value, entity’s own equity instruments

Example: IFRS 13.92, Example: IFRS 13.IE64 b

documentation

The description of how third-party information, such as broker quotes, pricing services, net asset values and relevant market data, was taken into account when measuring the fair value of the entity’s own equity instruments. [Refer: Entity’s own equity instruments [member]]

ifrs-full

DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueLiabilities

text

label

Description of how third-party information was taken into account when measuring fair value, liabilities

Example: IFRS 13.92, Example: IFRS 13.IE64 b

documentation

The description of how third-party information, such as broker quotes, pricing services, net asset values and relevant market data, was taken into account when measuring the fair value of liabilities.

ifrs-full

DescriptionOfIdentificationOfFinancialStatementsToWhichSeparateFinancialStatementsRelate

text

label

Description of identification of financial statements to which separate financial statements relate

Disclosure: IAS 27.17

documentation

The description of the identity of financial statements to which separate financial statements relate.

ifrs-full

DescriptionOfIdentityOfRateRegulators

text

label

Description of identity of rate regulator(s)

Disclosure: IFRS 14.30 b

documentation

The description of the identity of the rate regulator(s). A rate regulator is an authorised body that is empowered by statute or regulation to establish the rate or a range of rates that bind an entity. The rate regulator may be a third-party body or a related party of the entity, including the entity’s own governing board, if that body is required by statute or regulation to set rates both in the interest of the customers and to ensure the overall financial viability of the entity.

ifrs-full

DescriptionOfImpactOfRateRegulationOnCurrentAndDeferredTax

text

label

Description of impact of rate regulation on current and deferred tax

Disclosure: IFRS 14.34

documentation

The description of the impact of the rate regulation on the current and deferred tax. Rate regulation is a framework for establishing the prices that can be charged to customers for goods or services and that framework is subject to oversight and/or approval by a rate regulator.

ifrs-full

DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan

text

label

Description of information about surplus or deficit of multi-employer or state plan

Disclosure: IAS 19.148 d (iv)

documentation

The description of available information about a surplus or deficit in a multi-employer or state plan that may affect the amount of future contributions. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]

ifrs-full

DescriptionOfInformationWhereFairValueDisclosuresNotRequired

text

label

Description of fact that fair value information has not been disclosed because fair value of instruments cannot be measured reliably

Disclosure: Expiry date 2023-01-01 IFRS 7.30 a

documentation

The description of the fact that fair value information has not been disclosed because the fair value of instruments cannot be measured reliably.

ifrs-full

DescriptionOfInitialApplicationOfStandardsOrInterpretations

text block

label

Disclosure of initial application of standards or interpretations [text block]

Disclosure: IAS 8.28

documentation

The disclosure of the initial application of an IFRS. [Refer: IFRSs [member]]

ifrs-full

DescriptionOfInputsToOptionPricingModelShareOptionsGranted

text

label

Description of inputs to option pricing model, share options granted

Disclosure: IFRS 2.47 a (i)

documentation

The description of inputs to the option pricing model for share options granted. [Refer: Option pricing model [member]]

ifrs-full

DescriptionOfInputsUsedInFairValueMeasurementAssets

text

label

Description of inputs used in fair value measurement, assets

Disclosure: IFRS 13.93 d

documentation

The description of inputs used in the fair value measurement of assets. Inputs are the assumptions that market participants would use when pricing the asset, including assumptions about risk such as the risk inherent in a particular valuation technique used to measure fair value (such as a pricing model) and the risk inherent in the inputs to the valuation technique.

ifrs-full

DescriptionOfInputsUsedInFairValueMeasurementEntitysOwnEquityInstruments

text

label

Description of inputs used in fair value measurement, entity’s own equity instruments

Disclosure: IFRS 13.93 d

documentation

The description of inputs used in the fair value measurement of the entity’s own equity instruments. Inputs are the assumptions that market participants would use when pricing the entity’s own equity instrument, including assumptions about risk such as the risk inherent in a particular valuation technique used to measure fair value (such as a pricing model) and the risk inherent in the inputs to the valuation technique.

ifrs-full

DescriptionOfInputsUsedInFairValueMeasurementLiabilities

text

label

Description of inputs used in fair value measurement, liabilities

Disclosure: IFRS 13.93 d

documentation

The description of inputs used in the fair value measurement of liabilities. Inputs are the assumptions that market participants would use when pricing the liability, including assumptions about risk such as the risk inherent in a particular valuation technique used to measure fair value (such as a pricing model) and the risk inherent in the inputs to the valuation technique.

ifrs-full

DescriptionOfIntentionsToProvideSupportToStructuredEntity

text

label

Description of intentions to provide support to structured entity

Disclosure: IFRS 12.17, Disclosure: IFRS 12.31

documentation

The description of the entity’s current intentions to provide financial or other support to a structured entity, including intentions to assist the structured entity in obtaining financial support.

ifrs-full

DescriptionOfInternalCreditRatingsProcess

text

label

Description of internal credit ratings process

Example: Expiry date 2023-01-01 IFRS 7.36 c, Example: Expiry date 2023-01-01 IFRS 7.IG25 a

documentation

The description of the entity’s process for internal credit ratings. [Refer: Internal credit grades [member]]

ifrs-full

DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsAssets

text

label

Description of internal reporting procedures for discussing and assessing fair value measurements, assets

Example: IFRS 13.93 g, Example: IFRS 13.IE65 a (iii)

documentation

The description of the internal reporting procedures in place (for example, whether and, if so, how, pricing, risk management or audit committees discuss and assess the fair value measurements) for the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for assets.

ifrs-full

DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsEntitysOwnEquityInstruments

text

label

Description of internal reporting procedures for discussing and assessing fair value measurements, entity’s own equity instruments

Example: IFRS 13.93 g, Example: IFRS 13.IE65 a (iii)

documentation

The description of the internal reporting procedures in place (for example, whether and, if so, how, pricing, risk management or audit committees discuss and assess the fair value measurements) for the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for the entity’s own equity instruments. [Refer: Entity’s own equity instruments [member]]

ifrs-full

DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsLiabilities

text

label

Description of internal reporting procedures for discussing and assessing fair value measurements, liabilities

Example: IFRS 13.93 g, Example: IFRS 13.IE65 a (iii)

documentation

The description of the internal reporting procedures in place (for example, whether and, if so, how, pricing, risk management or audit committees discuss and assess the fair value measurements) for the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for liabilities.

ifrs-full

DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementAssets

text

label

Description of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, assets

Disclosure: IFRS 13.93 h (i)

documentation

The description of the interrelationships between unobservable inputs and of how they might magnify or mitigate the effect of changes in the unobservable inputs on the fair value measurement of assets. [Refer: Disclosure of significant unobservable inputs used in fair value measurement of assets [text block]]

ifrs-full

DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementEntitysOwnEquityInstruments

text

label

Description of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, entity’s own equity instruments

Disclosure: IFRS 13.93 h (i)

documentation

The description of the interrelationships between unobservable inputs and of how they might magnify or mitigate the effect of changes in the unobservable inputs on the fair value measurement of the entity’s own equity instruments. [Refer: Disclosure of significant unobservable inputs used in fair value measurement of equity [text block]]

ifrs-full

DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementLiabilities

text

label

Description of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, liabilities

Disclosure: IFRS 13.93 h (i)

documentation

The description of the interrelationships between unobservable inputs and of how they might magnify or mitigate the effect of changes in the unobservable inputs on the fair value measurement of liabilities. [Refer: Disclosure of significant unobservable inputs used in fair value measurement of liabilities [text block]]

ifrs-full

DescriptionOfInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModel

text

label

Description of investment property, at cost or in accordance with IFRS 16 within fair value model

Disclosure: IAS 40.78 a

documentation

The description of investment property measured at cost or in accordance with IFRS 16 within the fair value model, because the entity cannot measure the fair value reliably. [Refer: Investment property]

ifrs-full

DescriptionOfInvestmentPropertyWhereFairValueInformationIsUnreliableCostModel

text

label

Description of investment property where fair value information is unreliable, cost model

Disclosure: IAS 40.79 e (i)

documentation

The description of investment property accounted for using the cost model for which the entity cannot measure the fair value reliably. [Refer: Investment property]

ifrs-full

DescriptionOfInvestmentsInEquityDesignatedAsMeasuredAtFairThroughOtherComprehensiveIncome

text

label

Description of investments in equity instruments designated at fair value through other comprehensive income

Disclosure: IFRS 7.11 A a

documentation

The description of the investments in equity instruments that have been designated at fair value through other comprehensive income. [Refer: Other comprehensive income]

ifrs-full

DescriptionOfJudgementsAndChangesInJudgementsThatSignificantlyAffectDeterminationOfAmountAndTimingOfRevenueFromContractsWithCustomers

text

label

Description of judgements, and changes in judgements, that significantly affect determination of amount and timing of revenue from contracts with customers

Disclosure: IFRS 15.123

documentation

The description of the judgements, and changes in the judgements, that significantly affect the determination of the amount and timing of revenue from contracts with customers. [Refer: Revenue from contracts with customers]

ifrs-full

DescriptionOfJudgementsMadeByManagementInApplyingAggregationCriteriaForOperatingSegments

text

label

Description of judgements made by management in applying aggregation criteria for operating segments

Disclosure: IFRS 8.22 aa

documentation

The description of judgements made by the management in applying the aggregation criteria for operating segments. [Refer: Operating segments [member]]

ifrs-full

DescriptionOfJudgementsMadeInDeterminingAmountOfCostsToObtainOrFulfilContractsWithCustomers

text

label

Description of judgements made in determining amount of costs to obtain or fulfil contracts with customers

Disclosure: IFRS 15.127 a

documentation

The description of the judgements made in determining the amount of the costs to obtain or fulfil contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers]

ifrs-full

DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate

text

label

Description of justification for using growth rate that exceeds long-term average growth rate

Disclosure: IAS 36.134 d (iv)

documentation

The description of the justification for using any growth rate to extrapolate cash flow projections that exceeds the long-term average growth rate for the products, industries or country (countries) in which the entity operates, or for the market to which a cash-generating unit (group of units) is dedicated. [Refer: Cash-generating units [member]]

ifrs-full

DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections

text

label

Description of key assumptions on which management has based cash flow projections

Disclosure: IAS 36.134 d (i), Disclosure: IAS 36.135 c

documentation

The description of key assumptions on which management has based its cash flow projections for the period covered by the most recent budgets/forecasts for a cash-generating unit (group of units). Key assumptions are those to which the unit’s (group of units’) recoverable amount is most sensitive. [Refer: Cash-generating units [member]]

ifrs-full

DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal

text

label

Description of key assumptions on which management has based determination of fair value less costs of disposal

Disclosure: IAS 36.130 f (iii), Disclosure: IAS 36.134 e (i)

documentation

The description of key assumptions on which management has based its determination of fair value less costs of disposal for a cash-generating unit (group of units). Key assumptions are those to which the unit’s (group of units’) recoverable amount is most sensitive. [Refer: Cash-generating units [member]]

ifrs-full

DescriptionOfLevelOfFairValueHierarchyWithinWhichFairValueMeasurementIsCategorised

text

label

Description of level of fair value hierarchy within which fair value measurement is categorised

Disclosure: IAS 36.130 f (i), Disclosure: IAS 36.134 e (iiA)

documentation

The description of the level of the fair value hierarchy within which the fair value measurement is categorised in its entirety (without giving regard to the observability of ‘costs of disposal’) for a cash-generating unit (group of units’). [Refer: Cash-generating units [member]]

ifrs-full

DescriptionOfLimitationsOfMethodsUsedInPreparingSensitivityAnalysisForActuarialAssumptions

text

label

Description of limitations of methods used in preparing sensitivity analysis for actuarial assumptions

Disclosure: IAS 19.145 b

documentation

The description of the limitations of the methods used in preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [member]]

ifrs-full

DescriptionOfLineItemInStatementOfComprehensiveIncomeInWhichGainOrLossAsResultOfRemeasuringToFairValueEquityInterestIsRecognised

text

label

Description of line item of statement of comprehensive income in which gain or loss as result of remeasuring to fair value equity interest is recognised

Disclosure: IFRS 3.B64 p (ii)

documentation

The description of the line item of the statement of comprehensive income in which the gain or loss is recognised as a result of remeasuring to fair value the equity interest in the acquiree held by the acquirer before the business combination. [Refer: Business combinations [member]]

ifrs-full

DescriptionOfLineItemInStatementOfComprehensiveIncomeThatIncludesReclassificationAdjustments

text

label

Description of line item in statement of comprehensive income that includes reclassification adjustments

Disclosure: IFRS 7.24C b (v)

documentation

The description of the line item in the statement of comprehensive income that includes the reclassification adjustments. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods.

ifrs-full

DescriptionOfLineItemInStatementOfComprehensiveIncomeThatIncludesRecognisedHedgeIneffectiveness

text

label

Description of line item in statement of comprehensive income that includes recognised hedge ineffectiveness

Disclosure: IFRS 7.24C a (ii), Disclosure: IFRS 7.24C b (iii)

documentation

The description of the line item in the statement of comprehensive income that includes the recognised hedge ineffectiveness. [Refer: Gain (loss) on hedge ineffectiveness]

ifrs-full

DescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgedItem

text

label

Description of line item in statement of financial position that includes hedged item

Disclosure: IFRS 7.24B a (iii)

documentation

The description of the line item in the statement of financial position that includes the hedged item. [Refer: Hedged items [member]]

ifrs-full

DescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgingInstrument

text

label

Description of line item in statement of financial position that includes hedging instrument

Disclosure: IFRS 7.24 A b

documentation

The description of the line item in the statement of financial position that includes the hedging instrument. [Refer: Hedging instruments [member]]

ifrs-full

DescriptionOfLineItemsForAcquisitionRelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

text

label

Description of line items in statement of comprehensive income for amounts of acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination

Disclosure: IFRS 3.B64 m

documentation

The description of line items in the statement of comprehensive income for amounts of acquisition-related costs recognised as expense for transactions recognised separately from the acquisition of assets and assumption of liabilities in business combinations. [Refer: Business combinations [member]; Acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination]

ifrs-full

DescriptionOfLineItemsInFinancialStatementsForAmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

text

label

Description of line items in financial statements for amounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination

Disclosure: IFRS 3.B64 l (iii)

documentation

The description of the line items in the financial statements where amounts recognised for transactions recognised separately from the acquisition of assets and assumption of liabilities in business combinations are included. [Refer: Business combinations [member]; Amounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination]

ifrs-full

DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementAssets

text

label

Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, assets

Disclosure: IFRS 13.93 e (ii)

documentation

The description of the line item(s) in other comprehensive income in which the gains (losses) during the period for assets measured at fair value are recognised. [Refer: At fair value [member]; Other comprehensive income]

ifrs-full

DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementEntitysOwnEquityInstruments

text

label

Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, entity’s own equity instruments

Disclosure: IFRS 13.93 e (ii)

documentation

The description of the line item(s) in other comprehensive income in which the gains (losses) during the period for the entity’s own equity instruments measured at fair value are recognised. [Refer: At fair value [member]; Entity’s own equity instruments [member]; Other comprehensive income]

ifrs-full

DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementLiabilities

text

label

Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, liabilities

Disclosure: IFRS 13.93 e (ii)

documentation

The description of the line item(s) in other comprehensive income in which the gains (losses) during the period for liabilities measured at fair value are recognised. [Refer: At fair value [member]; Other comprehensive income]

ifrs-full

DescriptionOfLineItemsInProfitOrLossInWhichGainLossOnCessationOfConsolidationOfSubsidiariesIsRecognised

text

label

Description of line item(s) in profit or loss in which gain (loss) on cessation of consolidation of subsidiaries is recognised

Disclosure: IFRS 12.9B c

documentation

The description of line item(s) in profit or loss in which gain (loss) on cessation of consolidation of subsidiaries due to change of investment entity status is recognised. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]]

ifrs-full

DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementAssets

text

label

Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, assets

Disclosure: IFRS 13.93 e (i)

documentation

The description of the line item(s) in profit or loss in which the gains (losses) during the period for assets measured at fair value are recognised. [Refer: At fair value [member]]

ifrs-full

DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementEntitysOwnEquityInstruments

text

label

Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, entity’s own equity instruments

Disclosure: IFRS 13.93 e (i)

documentation

The description of the line item(s) in profit or loss in which the gains (losses) during the period for the entity’s own equity instruments measured at fair value are recognised. [Refer: Entity’s own equity instruments [member]]

ifrs-full

DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementLiabilities

text

label

Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, liabilities

Disclosure: IFRS 13.93 e (i)

documentation

The description of the line item(s) in profit or loss in which the gains (losses) during the period for liabilities measured at fair value are recognised. [Refer: At fair value [member]]

ifrs-full

DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForAssetsHeldAtEndOfPeriodAreRecognisedFairValueMeasurement

text

label

Description of line items in profit or loss where gains (losses) attributable to change in unrealised gains or losses for assets held at end of period are recognised, fair value measurement

Disclosure: IFRS 13.93 f

documentation

The description of the line item(s) in profit or loss in which gains (losses) for the period recognised in profit or loss are reported for assets measured at fair value that are attributable to the change in unrealised gains (losses) relating to those assets held at the end of the reporting period. [Refer: At fair value [member]]

ifrs-full

DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForEntitysOwnEquityInstrumentsHeldAtEndOfPeriodAreRecognisedFairValueMeasurement

text

label

Description of line items in profit or loss where gains (losses) attributable to change in unrealised gains or losses for entity’s own equity instruments held at end of period are recognised, fair value measurement

Disclosure: IFRS 13.93 f

documentation

The description of the line item(s) in profit or loss in which gains (losses) for the period recognised in profit or loss are reported for the entity’s own equity instruments measured at fair value that are attributable to the change in unrealised gains or losses relating to those instruments held at the end of the reporting period. [Refer: At fair value [member]; Entity’s own equity instruments [member]]

ifrs-full

DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForLiabilitiesHeldAtEndOfPeriodAreRecognisedFairValueMeasurement

text

label

Description of line items in profit or loss where gains (losses) attributable to change in unrealised gains or losses for liabilities held at end of period are recognised, fair value measurement

Disclosure: IFRS 13.93 f

documentation

The description of the line item(s) in profit or loss in which gains (losses) for the period recognised in profit or loss are reported for liabilities measured at fair value that are attributable to the change in unrealised gains (losses) relating to those liabilities held at the end of the reporting period. [Refer: At fair value [member]]

ifrs-full

DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreIncluded

text

label

Description of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are included

Disclosure: IAS 36.126 a

documentation

The description of line item(s) of the statement of comprehensive income in which impairment losses recognised in profit or loss are included. [Refer: Impairment loss (reversal of impairment loss) recognised in profit or loss]

ifrs-full

DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreReversed

text

label

Description of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are reversed

Disclosure: IAS 36.126 b

documentation

The description of line item(s) of the statement of comprehensive income in which impairment losses recognised in profit or loss are reversed. [Refer: Impairment loss (reversal of impairment loss) recognised in profit or loss]

ifrs-full

DescriptionOfLineItemsInStatementOfComprehensiveIncomeThatIncludesProceedsAndCostIncludedInProfitOrLossInAccordanceWithParagraph20AOfIAS16

text

label

Description of line item(s) in statement of comprehensive income that include(s) proceeds and cost included in profit or loss in accordance with paragraph 20A of IAS 16

Disclosure: IAS 16.74 A b

documentation

Description of line item(s) in the statement of comprehensive income that include(s) proceeds and cost included in profit or loss in accordance with paragraph 20A of IAS 16. [Refer: Proceeds included in profit or loss in accordance with paragraph 20A of IAS 16 that relate to items produced that are not output of entity’s ordinary activities; Cost included in profit or loss in accordance with paragraph 20A of IAS 16 that relates to items produced that are not output of entity’s ordinary activities]

ifrs-full

DescriptionOfLineItemsInStatementOfFinancialPositionInWhichAssetsAndLiabilitiesRecognisedInRelationToStructuredEntitiesAreRecognised

text

label

Description of line items in statement of financial position in which assets and liabilities recognised in relation to structured entities are recognised

Disclosure: IFRS 12.29 b

documentation

The description of the line items in the statement of financial position in which assets and liabilities in relation to structured entities are recognised.

ifrs-full

DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeLeaseLiabilities

text

label

Description of line items in statement of financial position which include lease liabilities

Disclosure: IFRS 16.47 b

documentation

The description of the line items in the statement of financial position that include the lease liabilities. [Refer: Lease liabilities]

ifrs-full

DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeRightofuseAssets

text

label

Description of line items in statement of financial position which include right-of-use assets

Disclosure: IFRS 16.47 a (ii)

documentation

The description of the line items in the statement of financial position that include the right-of-use assets. [Refer: Right-of-use assets]

ifrs-full

DescriptionOfLinkBetweenReimbursementRightAndRelatedObligation

text

label

Description of link between reimbursement right and related obligation

Disclosure: IAS 19.140 b

documentation

The description of the link between a reimbursement right and the related defined benefit obligation. [Refer: Reimbursement rights related to defined benefit obligation, at fair value]

ifrs-full

DescriptionOfMajorAssumptionsMadeConcerningFutureEventsContingentLiabilitiesInBusinessCombination

text

label

Description of major assumptions made concerning future events, contingent liabilities in business combination

Disclosure: IFRS 3.B64 j, Disclosure: IFRS 3.B67 c

documentation

The description of the major assumptions made concerning future events that may affect the amount required to settle a contingent liability recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]

ifrs-full

DescriptionOfMajorAssumptionsMadeConcerningFutureEventsOtherProvisions

text

label

Description of major assumptions made concerning future events, other provisions

Disclosure: IAS 37.85 b

documentation

The description of the major assumptions made concerning future events that may affect the amount required to settle a provision. [Refer: Other provisions]

ifrs-full

DescriptionOfManagementsApproachToDeterminingValuesAssignedToKeyAssumptions

text

label

Description of management’s approach to determining values assigned to key assumptions

Disclosure: IAS 36.134 d (ii), Disclosure: IAS 36.134 e (ii), Disclosure: IAS 36.135 d

documentation

The description of management’s approach to determining the value (or values) assigned to key assumptions, whether those value(s) reflect past experience or, if appropriate, are consistent with external sources of information and, if not, how and why they differ from past experience or external sources of information. Key assumptions are those to which the unit’s (group of units’) recoverable amount is most sensitive.

ifrs-full

DescriptionOfManagingLiquidityRisk

text block

label

Disclosure of how entity manages liquidity risk [text block]

Disclosure: IFRS 7.39 c

documentation

The disclosure of how the entity manages its liquidity risk. [Refer: Liquidity risk [member]]

ifrs-full

DescriptionOfMaterialReconcilingItems

text

label

Description of material reconciling items

Disclosure: IFRS 8.28

documentation

The description of all material reconciling items. [Refer: Material reconciling items [member]]

ifrs-full

DescriptionOfMaximumTermOfOptionsGrantedForSharebasedPaymentArrangement

text

label

Description of maximum term of options granted for share-based payment arrangement

Disclosure: IFRS 2.45 a

documentation

The description of the maximum term of options granted for a type of share-based payment arrangement that existed at any time during the period. An entity with substantially similar types of share-based payment arrangements may aggregate this information. [Refer: Share-based payment arrangements [member]]

ifrs-full

DescriptionOfMeasurementBasisForNoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate

text

label

Description of measurement basis for non-controlling interest in acquiree recognised at acquisition date

Disclosure: IFRS 3.B64 o (i)

documentation

The description of the measurement basis for a non-controlling interest in an acquiree recognised at the acquisition date for business combinations in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date. [Refer: Business combinations [member]; Non-controlling interest in acquiree recognised at acquisition date]

ifrs-full

DescriptionOfMeasurementDifferencesForFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements

text

label

Description of measurement differences for financial assets subject to offsetting, enforceable master netting arrangements or similar agreements

Disclosure: IFRS 7.B42

documentation

The description of any measurement differences for financial assets that are offset or that are subject to an enforceable master netting arrangement or similar agreement. [Refer: Financial assets]

ifrs-full

DescriptionOfMeasurementDifferencesForFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements

text

label

Description of measurement differences for financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements

Disclosure: IFRS 7.B42

documentation

The description of any measurement differences for financial liabilities that are offset or that are subject to an enforceable master netting arrangement or similar agreement. [Refer: Financial liabilities]

ifrs-full

DescriptionOfMethodOfSettlementForSharebasedPaymentArrangement

text

label

Description of method of settlement for share-based payment arrangement

Disclosure: IFRS 2.45 a

documentation

The description of the method of settlement (for example, whether in cash or equity) for a type of share-based payment arrangement that existed at any time during the period. An entity with substantially similar types of share-based payment arrangements may aggregate this information. [Refer: Share-based payment arrangements [member]]

ifrs-full

DescriptionOfMethodologyUsedToDetermineWhetherPresentingEffectsOfChangesInLiabilitysCreditRiskInOtherComprehensiveIncomeWouldCreateOrEnlargeAccountingMismatchInProfitOrLoss

text

label

Description of methodology or methodologies used to determine whether presenting effects of changes in liability’s credit risk in other comprehensive income would create or enlarge accounting mismatch in profit or loss

Disclosure: IFRS 7.11 c

documentation

The description of the methodology or methodologies used to determine whether presenting the effects of changes in a financial liability’s credit risk in other comprehensive income would create or enlarge an accounting mismatch in profit or loss. If an entity is required to present the effects of changes in a liability’s credit risk in profit or loss, the disclosure must include a detailed description of the economic relationship described between the characteristics of the liability and the characteristics of the other financial instruments measured at fair value through profit or loss whose value was changed as a result of changes in the liability’s credit risk. [Refer: Credit risk [member]; Financial instruments, class [member]; Other comprehensive income]

ifrs-full

DescriptionOfMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions

text

label

Description of methods and assumptions used in preparing sensitivity analysis for actuarial assumptions

Disclosure: IAS 19.145 b

documentation

The description of the methods and assumptions used when preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [member]]

ifrs-full

DescriptionOfMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17

text

label

Description of methods and assumptions used in preparing sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17

Disclosure: Effective 2023-01-01 IFRS 17.128 b

documentation

The description of the methods and assumptions used in preparing the sensitivity analysis to changes in risk variables that arise from contracts within the scope of IFRS 17.

ifrs-full

DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementAssets

text

label

Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, assets

Example: IFRS 13.93 g, Example: IFRS 13.IE65 e

documentation

The description of the methods used to develop and substantiate the unobservable inputs used in the fair value measurement of assets.

ifrs-full

DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementEntitysOwnEquityInstruments

text

label

Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, entity’s own equity instruments

Example: IFRS 13.93 g, Example: IFRS 13.IE65 e

documentation

The description of the methods used to develop and substantiate the unobservable inputs used in the fair value measurement of the entity’s own equity instruments. [Refer: Entity’s own equity instruments [member]]

ifrs-full

DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementLiabilities

text

label

Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, liabilities

Example: IFRS 13.93 g, Example: IFRS 13.IE65 e

documentation

The description of the methods used to develop and substantiate the unobservable inputs used in the fair value measurement of liabilities.

ifrs-full

DescriptionOfMethodsUsedToMeasureContractsWithinScopeOfIFRS17AndProcessesForEstimatingInputsToThoseMethods

text

label

Description of methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methods

Disclosure: Effective 2023-01-01 IFRS 17.117 a

documentation

The description of the methods used to measure contracts within the scope of IFRS 17 and the processes for estimating the inputs to those methods.

ifrs-full

DescriptionOfMethodsUsedToMeasureFairValueOfNoncashAssetsDeclaredForDistributionToOwnersBeforeFinancialStatementsAuthorisedForIssue

text

label

Description of methods used to measure fair value of non-cash assets declared for distribution to owners before financial statements authorised for issue

Disclosure: IFRIC 17.17 c

documentation

The description of methods used to measure the fair value of non-cash assets declared to be distributed as a dividend, when the declaration date is after the end of the reporting period but before the financial statements are authorised for issue. [Refer: Non-cash assets declared for distribution to owners before financial statements authorised for issue]

ifrs-full

DescriptionOfMethodsUsedToMeasureRisksThatAriseFromContractsWithinScopeOfIFRS17

text

label

Description of methods used to measure risks that arise from contracts within scope of IFRS 17

Disclosure: Effective 2023-01-01 IFRS 17.124 b

documentation

The description of the methods used to measure the risks that arise from contracts within the scope of IFRS 17.

ifrs-full

DescriptionOfMethodsUsedToRecogniseRevenueFromContractsWithCustomers

text

label

Description of methods used to recognise revenue from contracts with customers

Disclosure: IFRS 15.124 a

documentation

The description of the methods used to recognise revenue from contracts with customers. [Refer: Revenue from contracts with customers]

ifrs-full

DescriptionOfMethodToRecogniseInsuranceAcquisitionCashFlowsWhenUsingPremiumAllocationApproach

text

label

Description of method to recognise insurance acquisition cash flows when using premium allocation approach

Disclosure: Effective 2023-01-01 IFRS 17.97 c

documentation

The description of the method chosen by an entity that uses the premium allocation approach to recognise insurance acquisition cash flows applying paragraph 59(a) of IFRS 17. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts. [Refer: Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)]

ifrs-full

DescriptionOfMethodUsedAndAssumptionsMadeToIncorporateEffectsOfExpectedEarlyExerciseShareOptionsGranted

text

label

Description of method used and assumptions made to incorporate effects of expected early exercise, share options granted

Disclosure: IFRS 2.47 a (i)

documentation

The description of the method used and the assumptions made to incorporate the effects of exercising granted share options early.

ifrs-full

DescriptionOfMethodUsedToDetermineAmortisationOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomers

text

label

Description of method used to determine amortisation of assets recognised from costs to obtain or fulfil contracts with customers

Disclosure: IFRS 15.127 b

documentation

The description of the method used to determine the amortisation of the assets recognised from the costs to obtain or fulfil contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers]

ifrs-full

DescriptionOfNatureAmountAndCorrectionOfAccountingErrorsInPriorPeriodsEstimate

text block

label

Description of nature of accounting errors in prior periods [text block]

Disclosure: IAS 8.49 a

documentation

The description of the nature of accounting errors in prior periods.

ifrs-full

DescriptionOfNatureAndAmountOfAnyMeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsideration

text

label

Description of nature of any measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration

Disclosure: IFRS 3.B67 a (iii)

documentation

The description of the nature of the measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration for which initial accounting for a business combination is incomplete. [Refer: Non-controlling interests; Measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration; Business combinations [member]]

ifrs-full

DescriptionOfNatureAndAmountOfChangeInAccountingEstimate

text block

label

Description of nature of change in accounting estimate [text block]

Disclosure: IAS 8.39

documentation

The description of the nature of changes in accounting estimates that have effects in the current period or are expected to have effects in future periods.

ifrs-full

DescriptionOfNatureAndAmountOfChangeInEstimateDuringFinalInterimPeriod

text

label

Description of nature and amount of change in estimate during final interim period

Disclosure: IAS 34.26

documentation

The description of the nature and amount of change in an estimate of an amount reported in an interim period that is changed significantly during the final interim period of the financial year.

ifrs-full

DescriptionOfNatureAndCarryingAmountOfAssetsObtained

text

label

Description of nature of assets obtained by taking possession of collateral or calling on other credit enhancements

Disclosure: IFRS 7.38 a

documentation

The description of the nature of financial or non-financial 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]; Assets obtained by taking possession of collateral or calling on other credit enhancements; Financial assets]

ifrs-full

DescriptionOfNatureAndEffectOfAnyAsymmetricalAllocationsToReportableSegments

text

label

Description of nature and effect of any asymmetrical allocations to reportable segments

Disclosure: IFRS 8.27 f

documentation

The description of the nature and effect of any asymmetrical allocations to reportable segments. For example, an entity might allocate depreciation expense to a segment without allocating the related depreciable assets to that segment. [Refer: Reportable segments [member]]

ifrs-full

DescriptionOfNatureAndExtentOfGovernmentGrantsForAgriculturalActivityRecognisedInFinancialStatements

text

label

Description of nature and extent of government grants for agricultural activity recognised in financial statements

Disclosure: IAS 41.57 a

documentation

The description of the nature and extent of government grants for agricultural activity recognised in the financial statements. [Refer: Government [member]; Government grants]

ifrs-full

DescriptionOfNatureAndExtentOfGovernmentGrantsRecognisedInFinancialStatements

text

label

Description of nature and extent of government grants recognised in financial statements

Disclosure: IAS 20.39 b

documentation

The description of the nature and extent of government grants recognised in the financial statements. [Refer: Government grants]

ifrs-full

DescriptionOfNatureAndExtentOfRateregulatedActivity

text

label

Description of nature and extent of rate-regulated activity

Disclosure: IFRS 14.30 a

documentation

The description of the nature and extent of the rate-regulated activity. [Refer: Rate-regulated activities [member]]

ifrs-full

DescriptionOfNatureAndExtentOfSignificantRestrictionsOnTransferOfFundsToParent

text

label

Description of nature and extent of significant restrictions on transfer of funds to entity

Disclosure: IFRS 12.19D a, Disclosure: IFRS 12.22 a

documentation

The description of the nature and extent of any significant restrictions (for example, resulting from borrowing arrangements or regulatory requirements) on the ability of other entities to transfer funds to the reporting entity in the form of cash dividends or to repay loans or advances.

ifrs-full

DescriptionOfNatureAndExtentToWhichProtectiveRightsOfNoncontrollingInterestsCanSignificantlyRestrictEntitysAbilityToAccessOrUseAssetsAndSettleLiabilitiesOfGroup

text

label

Description of nature and extent to which protective rights of non-controlling interests can significantly restrict entity’s ability to access or use assets and settle liabilities of group

Disclosure: IFRS 12.13 b

documentation

The description of the nature and extent to which protective rights of non-controlling interests can significantly restrict the entity’s ability to access or use the assets and settle the liabilities of the group (such as when a parent is obliged to settle the liabilities of a subsidiary before settling its own liabilities, or when approval of non-controlling interests is required either to access the assets or to settle the liabilities of a subsidiary). Protective rights are rights designed to protect the interest of the party holding those rights without giving that party power over the entity to which those rights relate. [Refer: Non-controlling interests; Subsidiaries [member]]

ifrs-full

DescriptionOfNatureAndFinancialEffectOfBusinessCombinationsAfterReportingPeriodBeforeStatementsAuthorisedForIssue

text

label

Description of nature and financial effect of business combinations after reporting period before statements authorised for issue

Disclosure: IFRS 3.59 b

documentation

The description of the nature and financial effect of business combinations after the end of the reporting period but before the financial statements are authorised for issue. [Refer: Business combinations [member]]

ifrs-full

DescriptionOfNatureAndFinancialEffectOfBusinessCombinationsDuringPeriod

text

label

Description of nature and financial effect of business combinations during period

Disclosure: IFRS 3.59 a

documentation

The description of the nature and financial effect of business combinations during the current reporting period. [Refer: Business combinations [member]]

ifrs-full

DescriptionOfNatureAndPurposeOfReservesWithinEquity

text

label

Description of nature and purpose of reserves within equity

Disclosure: IAS 1.79 b

documentation

The description of the nature and purpose of reserves within equity. [Refer: Other reserves]

ifrs-full

DescriptionOfNatureOfActivitiesOfBiologicalAssets

text

label

Description of nature of activities of biological assets

Disclosure: IAS 41.46 a

documentation

The description of the nature of activities involving biological assets. [Refer: Biological assets]

ifrs-full

DescriptionOfNatureOfAssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear

text

label

Description of nature of assets with significant risk of material adjustments within next financial year

Disclosure: IAS 1.125 a

documentation

The description of the nature of assets that are subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those assets within the next financial year.

ifrs-full

DescriptionOfNatureOfBenefitsProvidedByPlan

text

label

Description of nature of benefits provided by plan

Disclosure: IAS 19.139 a (i)

documentation

The description of the nature of the benefits provided by a defined benefit plan (for example, final salary defined benefit plan or contribution-based plan with guarantee). [Refer: Defined benefit plans [member]]

ifrs-full

DescriptionOfNatureOfChangeInAccountingPolicy

text

label

Description of nature of change in accounting policy

Disclosure: IAS 8.28 c

documentation

The description of the nature of a change in accounting policy related to an initial application of an IFRS. [Refer: IFRSs [member]]

ifrs-full

DescriptionOfNatureOfChangesFromPriorPeriodsInMeasurementMethodsUsedToDetermineReportedSegmentProfitOrLossAndEffectOfThoseChangesOnMeasureOfSegmentProfitOrLoss

text

label

Description of nature of changes from prior periods in measurement methods used to determine reported segment profit or loss and effect of those changes on measure of segment profit or loss

Disclosure: IFRS 8.27 e

documentation

The description of the nature of the changes from prior periods in the measurement methods used to determine reported segment profit or loss and the effect, if any, of those changes on the measure of segment profit (loss). [Refer: Reportable segments [member]]

ifrs-full

DescriptionOfNatureOfClassOfAssetsMeasuredAtFairValue

text

label

Description of nature of class of assets measured at fair value

Example: IFRS 13.92, Example: IFRS 13.IE64 a

documentation

The description of the nature of the class of assets being measured at fair value, including the characteristics of the items being measured, that are taken into account when determining the relevant inputs. [Refer: At fair value [member]]

ifrs-full

DescriptionOfNatureOfClassOfEntitysOwnEquityInstrumentsMeasuredAtFairValue

text

label

Description of nature of class of entity’s own equity instruments measured at fair value

Example: IFRS 13.92, Example: IFRS 13.IE64 a

documentation

The description of the nature of the class of the entity’s own equity instruments being measured at fair value, including the characteristics of the items being measured, that are taken into account when determining the relevant inputs. [Refer: At fair value [member]; Entity’s own equity instruments [member]]

ifrs-full

DescriptionOfNatureOfClassOfLiabilitiesMeasuredAtFairValue

text

label

Description of nature of class of liabilities measured at fair value

Example: IFRS 13.92, Example: IFRS 13.IE64 a

documentation

The description of the nature of the class of liabilities being measured at fair value, including the characteristics of the items being measured, that are taken into account when determining the relevant inputs. [Refer: At fair value [member]]

ifrs-full

DescriptionOfNatureOfContingentAssets

text

label

Description of nature of contingent assets

Disclosure: IAS 37.89

documentation

The description of the nature of possible assets 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 entity’s control.

ifrs-full

DescriptionOfNatureOfCounterparty

text

label

Description of nature of counterparty

Example: Expiry date 2023-01-01 IFRS 7.36 c, Example: Expiry date 2023-01-01 IFRS 7.IG23 b

documentation

The description of the nature of the party to a transaction other than the entity.

ifrs-full

DescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsAssetsAndEntitysAssets

text

label

Description of nature of differences between measurements of reportable segments’ assets and entity’s assets

Disclosure: IFRS 8.27 c

documentation

The description of the nature of the differences between measurements of the reportable segments’ assets and the entity’s assets. Those differences could include accounting policies and policies for allocation of jointly used assets that are necessary for an understanding of the reported segment information. [Refer: Reportable segments [member]]

ifrs-full

DescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsLiabilitiesAndEntitysLiabilities

text

label

Description of nature of differences between measurements of reportable segments’ liabilities and entity’s liabilities

Disclosure: IFRS 8.27 d

documentation

The description of the nature of the differences between measurements of the reportable segments’ liabilities and the entity’s liabilities. Those differences could include accounting policies and policies for the allocation of jointly utilised liabilities that are necessary for an understanding of the reported segment information. [Refer: Reportable segments [member]]

ifrs-full

DescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsProfitsOrLossesAndEntitysProfitOrLossBeforeIncomeTaxExpenseOrIncomeAndDiscontinuedOperations

text

label

Description of nature of differences between measurements of reportable segments’ profits or losses and entity’s profit or loss before income tax expense or income and discontinued operations

Disclosure: IFRS 8.27 b

documentation

The description of the nature of the differences between measurements of the reportable segments’ profits or losses and the entity’s profit or loss before income tax expense or income and discontinued operations. Those differences could include accounting policies and policies for the allocation of centrally incurred costs that are necessary for an understanding of the reported segment information. [Refer: Discontinued operations [member]; Reportable segments [member]]

ifrs-full

DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities

text

label

Description of nature of entity’s operations and principal activities

Disclosure: IAS 1.138 b

documentation

The description of the nature of the entity’s operations and principal activities.

ifrs-full

DescriptionOfNatureOfEntitysRelationshipWithAssociate

text

label

Description of nature of entity’s relationship with associate

Disclosure: IFRS 12.21 a (ii)

documentation

The description of the nature of the entity’s relationship with an associate (for example, describing the nature of the activities of the associate and whether they are strategic to the entity’s activities). [Refer: Associates [member]]

ifrs-full

DescriptionOfNatureOfEntitysRelationshipWithJointOperation

text

label

Description of nature of entity’s relationship with joint operation

Disclosure: IFRS 12.21 a (ii)

documentation

The description of the nature of the entity’s relationship with a joint operation (for example, describing the nature of the activities of the joint operation and whether they are strategic to the entity’s activities). [Refer: Joint operations [member]]

ifrs-full

DescriptionOfNatureOfEntitysRelationshipWithJointVenture

text

label

Description of nature of entity’s relationship with joint venture

Disclosure: IFRS 12.21 a (ii)

documentation

The description of the nature of the entity’s relationship with a joint venture (for example, describing the nature of the activities of the joint venture and whether they are strategic to the entity’s activities). [Refer: Joint ventures [member]]

ifrs-full

DescriptionOfNatureOfFinancialStatements

text

label

Description of nature of financial statements

Disclosure: IAS 1.51 b, Disclosure: IAS 27.16 a, Disclosure: IAS 27.17 a

documentation

The description of the nature of financial statements (for example, whether the financial statements are of an individual entity or a group of entities).

ifrs-full

DescriptionOfNatureOfGoodsOrServicesThatEntityHasPromisedToTransfer

text

label

Description of nature of goods or services that entity has promised to transfer

Disclosure: IFRS 15.119 c

documentation

The description of the nature of the goods or services that the entity has promised to transfer to customers.

ifrs-full

DescriptionOfNatureOfImpendingChangeInAccountingPolicy

text

label

Description of nature of impending change in accounting policy

Example: IAS 8.31 b

documentation

The description of the nature of the impending change or changes in accounting policy due to a new IFRS that has been issued but is not yet effective.

ifrs-full

DescriptionOfNatureOfIndividualAsset

text

label

Description of nature of individual asset

Disclosure: IAS 36.130 c (i)

documentation

The description of the nature of an individual asset for which material impairment loss is recognised or reversed during the period. [Refer: Impairment loss]

ifrs-full

DescriptionOfNatureOfInterestInFunds

text

label

Description of nature of interest in funds

Disclosure: IFRIC 5.11

documentation

The description of the nature of the entity’s interest in decommissioning, restoration and environmental rehabilitation funds.

ifrs-full

DescriptionOfNatureOfLiabilitiesConnectedWithInsuranceThatAreNotLiabilitiesArisingFromContractsWithinScopeOfIFRS4

text

label

Description of nature of liabilities connected with insurance that are not liabilities arising from contracts within scope of IFRS 4

Disclosure: Expiry date 2023-01-01 IFRS 4.39C a

documentation

The description of the nature of the liabilities connected with insurance that are not liabilities arising from contracts within the scope of IFRS 4.

ifrs-full

DescriptionOfNatureOfLiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear

text

label

Description of nature of liabilities with significant risk of material adjustments within next financial year

Disclosure: IAS 1.125 a

documentation

The description of the nature of liabilities that are subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those liabilities within the next financial year.

ifrs-full

DescriptionOfNatureOfMainAdjustmentsThatWouldMakeHistoricalSummariesOrComparativeInformationPresentedInAccordanceWithPreviousGAAPComplyWithIFRSs

text

label

Description of nature of main adjustments that would make historical summaries or comparative information presented in accordance with previous GAAP comply with IFRSs

Disclosure: IFRS 1.22 b

documentation

The description of the nature of main adjustments that would make historical summaries or comparative information presented in accordance with previous GAAP comply with IFRSs. [Refer: Previous GAAP [member]; IFRSs [member]]

ifrs-full

DescriptionOfNatureOfNecessaryAdjustmentToProvideComparativeInformation

text

label

Description of nature of necessary adjustments to provide comparative information

Disclosure: IAS 1.42 b

documentation

The description, when it is impracticable to reclassify comparative amounts, of the nature of the adjustments that would have been made if the amounts had been reclassified.

ifrs-full

DescriptionOfNatureOfNonadjustingEventAfterReportingPeriod

text

label

Description of nature of non-adjusting event after reporting period

Disclosure: IAS 10.21 a

documentation

The description of the nature of a non-adjusting event after the reporting period. [Refer: Non-adjusting events after reporting period [member]]

ifrs-full

DescriptionOfNatureOfNoncashAssetsHeldForDistributionToOwnersDeclaredBeforeFinancialStatementsAuthorisedForIssue

text

label

Description of nature of non-cash assets held for distribution to owners declared before financial statements authorised for issue

Disclosure: IFRIC 17.17 a

documentation

The description of the nature of non-cash assets to be distributed as a dividend when the declaration date is after the end of the reporting period but before the financial statements are authorised for issue.

ifrs-full

DescriptionOfNatureOfObligationContingentLiabilities

text

label

Description of nature of obligation, contingent liabilities

Disclosure: IAS 37.86

documentation

The description of the nature of the obligation for contingent liabilities. [Refer: Contingent liabilities [member]]

ifrs-full

DescriptionOfNatureOfObligationContingentLiabilitiesInBusinessCombination

text

label

Description of nature of obligation, contingent liabilities in business combination

Disclosure: IFRS 3.B64 j, Disclosure: IFRS 3.B64 j (i), Disclosure: IFRS 3.B67 c

documentation

The description of the nature of the obligation for contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]

ifrs-full

DescriptionOfNatureOfObligationOtherProvisions

text

label

Description of nature of obligation, other provisions

Disclosure: IAS 37.85 a

documentation

The description of the nature of the obligation for other provisions. [Refer: Other provisions]

ifrs-full

DescriptionOfNatureOfReclassificationOrChangesInPresentation

text

label

Description of nature of reclassifications or changes in presentation

Disclosure: IAS 1.41 a

documentation

The description of the nature of reclassifications or changes in presentation.

ifrs-full

DescriptionOfNatureOfRegulatoryRatesettingProcess

text

label

Description of nature of regulatory rate-setting process

Disclosure: IFRS 14.30 a

documentation

The description of the nature of the regulatory rate-setting process.

ifrs-full

DescriptionOfNatureOfRelatedPartyRelationship

text

label

Description of nature of related party relationship

Disclosure: IAS 24.18

documentation

The description of the nature of the related party relationships. [Refer: Related parties [member]]

ifrs-full

DescriptionOfNatureOfRelationshipBetweenTransferredFinancialAssetsThatAreNotDerecognisedInTheirEntiretyAndAssociatedLiabilities

text

label

Description of nature of relationship between transferred financial assets that are not derecognised in their entirety and associated liabilities

Disclosure: IFRS 7.42D c

documentation

The description of the nature of the relationship between transferred financial assets that are not derecognised in their entirety and associated liabilities, including restrictions arising from the transfer on the reporting entity’s use of the transferred assets. [Refer: Transferred financial assets that are not derecognised in their entirety [member]; Financial assets]

ifrs-full

DescriptionOfNatureOfRelationshipWithSubsidiaryWhereParentHasDirectlyOrIndirectlyLessThanHalfOfVotingPower

text

label

Description of significant judgements and assumptions made in determining that entity controls another entity even though it holds less than half of voting rights

Example: IFRS 12.9 b

documentation

The description of significant judgements and assumptions made when the entity determines that it controls another entity even though it holds less than half of voting rights.

ifrs-full

DescriptionOfNatureOfRisksBeingHedged

text

label

Description of nature of risks being hedged

Disclosure: Expiry date 2023-01-01 IFRS 7.22 c

documentation

The description of the nature of risks being hedged.

ifrs-full

DescriptionOfNatureOfVoluntaryChangeInAccountingPolicy

text

label

Description of nature of voluntary change in accounting policy

Disclosure: IAS 8.29 a

documentation

The description of the nature of a voluntary change in accounting policy.

ifrs-full

DescriptionOfNoncurrentAssetOrDisposalGroupHeldForSaleWhichWereSoldOrReclassified

text

label

Description of non-current asset or disposal group held for sale which were sold or reclassified

Disclosure: IFRS 5.41 a

documentation

The description of non-current assets or disposal groups that have been either classified as held for sale or sold. [Refer: Non-current assets or disposal groups classified as held for sale; Disposal groups classified as held for sale [member]]

ifrs-full

DescriptionOfNonfinancialMeasuresOrEstimatesOfBiologicalAssets

text

label

Description of non-financial measures or estimates of physical quantities of biological assets and output of agricultural produce

Disclosure: IAS 41.46 b

documentation

The description of non-financial measures, or estimates, of the physical quantities of biological assets, and the output of agricultural produce. [Refer: Biological assets]

ifrs-full

DescriptionOfObjectivesPoliciesAndProcessesForManagingRisk

text

label

Description of objectives, policies and processes for managing risk

Disclosure: IFRS 7.33 b

documentation

The description of objectives, policies and processes for managing the risks that arise from financial instruments. [Refer: Financial instruments, class [member]]

ifrs-full

DescriptionOfObjectivesPoliciesAndProcessesForManagingRisksArisingFromInsuranceContractsAndMethodsUsedToManageThoseRisks

text

label

Description of objectives, policies and processes for managing risks arising from insurance contracts and methods used to manage those risks

Disclosure: Expiry date 2023-01-01 IFRS 4.39 a

documentation

The description of the entity’s objectives, policies and processes for managing the risks that arise from insurance contracts and the methods used to manage those risks. [Refer: Types of insurance contracts [member]]

ifrs-full

DescriptionOfObjectivesPoliciesAndProcessesForManagingRisksThatAriseFromContractsWithinScopeOfIFRS17

text

label

Description of objectives, policies and processes for managing risks that arise from contracts within scope of IFRS 17

Disclosure: Effective 2023-01-01 IFRS 17.124 b

documentation

The description of the entity’s objectives, policies and processes for managing the risks that arise from contracts within the scope of IFRS 17.

ifrs-full

DescriptionOfObligationsForReturnsRefundsAndOtherSimilarObligations

text

label

Description of obligations for returns, refunds and other similar obligations

Disclosure: IFRS 15.119 d

documentation

The description of obligations for returns, refunds and other similar obligations in contracts with customers.

ifrs-full

DescriptionOfOptionLifeShareOptionsGranted

X.XX duration

label

Option life, share options granted

Disclosure: IFRS 2.47 a (i)

documentation

The option life of share options granted.

ifrs-full

DescriptionOfOptionPricingModelShareOptionsGranted

text

label

Description of option pricing model, share options granted

Disclosure: IFRS 2.47 a (i)

documentation

The description of the option pricing model used for share options granted. [Refer: Option pricing model [member]]

ifrs-full

DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements

text block

label

Description of other accounting policies relevant to understanding of financial statements [text block]

Disclosure: IAS 1.117 b – Expiry date 2023-01-01

documentation

The description of accounting policies relevant to an understanding of financial statements, which the entity does not separately disclose.

ifrs-full

DescriptionOfOtherEquityInterest

text

label

Description of rights, preferences and restrictions attaching to category of equity interest by entity without share capital

Disclosure: IAS 1.80

documentation

The description of the rights, preferences and restrictions that are attached to a category of equity interest by an entity without share capital. [Refer: Share capital [member]; Other equity interest]

ifrs-full

DescriptionOfOtherInformationUsedToAssessCreditQuality

text

label

Description of other information used to assess credit quality

Example: Expiry date 2023-01-01 IFRS 7.36 c, Example: Expiry date 2023-01-01 IFRS 7.IG23 d

documentation

The description of the information used to assess the credit quality of financial assets with credit risk that are neither past due nor impaired that the entity does not separately disclose. [Refer: Credit risk [member]]

ifrs-full

DescriptionOfOtherInputsToOptionsPricingModelShareOptionsGranted

text

label

Description of other inputs to options pricing model, share options granted

Disclosure: IFRS 2.47 a (i)

documentation

The description of inputs to option pricing model for share options granted that the entity does not disclose separately. [Refer: Option pricing model [member]]

ifrs-full

DescriptionOfOtherTransactionsThatAreCollectivelySignificant

text

label

Description of other transactions that are collectively significant

Disclosure: IAS 24.26 b (ii)

documentation

The description of transactions with government that has control, joint control or significant influence over the reporting entity and the entities under control, joint control or significant influence of that government that are collectively, but not individually, significant.

ifrs-full

DescriptionOfPerformanceObligationsToArrangeForAnotherPartyToTransferGoodsOrServices

text

label

Description of performance obligations to arrange for another party to transfer goods or services

Disclosure: IFRS 15.119 c

documentation

The description of the performance obligations to arrange for another party to transfer goods or services to customers. [Refer: Performance obligations [member]]

ifrs-full

DescriptionOfPeriodsWhenCashFlowsAffectProfitOrLoss

text

label

Description of periods when cash flows affect profit or loss

Disclosure: Expiry date 2023-01-01 IFRS 7.23 a

documentation

The description of periods when cash flows are expected to affect profit or loss for cash flow hedges. [Refer: Cash flow hedges [member]]

ifrs-full

DescriptionOfPeriodsWhenCashFlowsExpectedToOccur

text

label

Description of periods when cash flows expected to occur

Disclosure: Expiry date 2023-01-01 IFRS 7.23 a

documentation

The description of periods when cash flows are expected to occur for cash flow hedges. [Refer: Cash flow hedges [member]]

ifrs-full

DescriptionOfPlanAmendmentsCurtailmentsAndSettlements

text

label

Description of plan amendments, curtailments and settlements

Disclosure: IAS 19.139 c

documentation

The description of defined benefit plan amendments, curtailments and settlements. [Refer: Defined benefit plans [member]]

ifrs-full

DescriptionOfPoliciesForDisposingOfAssetsNotReadilyConvertibleIntoCashOrForUsingThemInItsOperations

text block

label

Description of policies for disposal or for use in operation of assets obtained by taking possession of collateral or other credit enhancement [text block]

Disclosure: IFRS 7.38 b

documentation

The description of the policies for disposal, or for use in operations, of assets obtained by the entity taking possession of the collateral it holds as security or calling on other credit enhancements (for example, guarantees) when the assets are not readily convertible into cash. [Refer: Guarantees [member]]

ifrs-full

DescriptionOfPolicyForDeterminingContributionOfDefinedBenefitPlansThatShareRisksBetweenVariousEntities

text block

label

Description of policy for determining contribution of defined benefit plans that share risks between entities under common control [text block]

Disclosure: IAS 19.149 b

documentation

The description of the policy for determining the contribution to be paid by the entity for defined benefit plans that share risks between entities under common control. [Refer: Defined benefit plans [member]]

ifrs-full

DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredAssets

text

label

Description of policy for determining when transfers between levels are deemed to have occurred, assets

Disclosure: IFRS 13.93 c, Disclosure: IFRS 13.93 e (iv), Disclosure: IFRS 13.95

documentation

The description of the policy for determining when transfers of assets between levels of the fair value hierarchy are deemed to have occurred. The policy about the timing of recognising transfers shall be the same for transfers into the levels as for transfers out of the levels.

ifrs-full

DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredEntitysOwnEquityInstruments

text

label

Description of policy for determining when transfers between levels are deemed to have occurred, entity’s own equity instruments

Disclosure: IFRS 13.93 c, Disclosure: IFRS 13.93 e (iv), Disclosure: IFRS 13.95

documentation

The description of the policy for determining when transfers of the entity’s own equity instruments between levels of the fair value hierarchy are deemed to have occurred. The policy about the timing of recognising transfers shall be the same for transfers into the levels as for transfers out of the levels. [Refer: Entity’s own equity instruments [member]]

ifrs-full

DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredLiabilities

text

label

Description of policy for determining when transfers between levels are deemed to have occurred, liabilities

Disclosure: IFRS 13.93 c, Disclosure: IFRS 13.93 e (iv), Disclosure: IFRS 13.95

documentation

The description of the policy for determining when transfers of liabilities between levels of the fair value hierarchy are deemed to have occurred. The policy about the timing of recognising transfers shall be the same for transfers into the levels as for transfers out of the levels.

ifrs-full

DescriptionOfPracticalExpedientsUsedWhenApplyingIFRS15Retrospectively

text

label

Description of practical expedients used when applying IFRS 15 retrospectively

Disclosure: IFRS 15.C6 a

documentation

The description of the practical expedients that have been used when applying IFRS 15 retrospectively.

ifrs-full

DescriptionOfPresentationCurrency

text

label

Description of presentation currency

Disclosure: IAS 1.51 d, Disclosure: IAS 21.53

documentation

The description of the currency in which the financial statements are presented.

ifrs-full

DescriptionOfPrimaryReasonsForBusinessCombination

text

label

Description of primary reasons for business combination

Disclosure: IFRS 3.B64 d

documentation

The description of the primary reasons for a business combination. [Refer: Business combinations [member]]

ifrs-full

DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsAssets

text

label

Description of process for analysing changes in fair value measurements, assets

Example: IFRS 13.93 g, Example: IFRS 13.IE65 c

documentation

The description of the process for analysing changes in the fair value measurements of assets from period to period.

ifrs-full

DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsEntitysOwnEquityInstruments

text

label

Description of process for analysing changes in fair value measurements, entity’s own equity instruments

Example: IFRS 13.93 g, Example: IFRS 13.IE65 c

documentation

The description of the process for analysing changes in the fair value measurements of the entity’s own equity instruments from period to period. [Refer: Entity’s own equity instruments [member]]

ifrs-full

DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsLiabilities

text

label

Description of process for analysing changes in fair value measurements, liabilities

Example: IFRS 13.93 g, Example: IFRS 13.IE65 c

documentation

The description of the process for analysing changes in the fair value measurements of liabilities from period to period.

ifrs-full

DescriptionOfRatingAgenciesUsed

text

label

Description of rating agencies used

Example: Expiry date 2023-01-01 IFRS 7.36 c, Example: Expiry date 2023-01-01 IFRS 7.IG24 b

documentation

The description of credit rating agencies used to evaluate the credit quality of the entity’s financial assets. [Refer: Financial assets]

ifrs-full

DescriptionOfReasonForChangeInFunctionalCurrency

text

label

Description of reason for change in functional currency

Disclosure: IAS 21.54

documentation

The description of the reason for a change in the entity’s functional currency. The functional currency is the currency of the primary economic environment in which the entity operates.

ifrs-full

DescriptionOfReasonForChangeInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysis

text

label

Description of reasons for changes in methods and assumptions used in preparing sensitivity analysis

Disclosure: IFRS 7.40 c

documentation

The description of reasons for changes in the methods and assumptions used in preparing a sensitivity analysis for types of market risk to which the entity is exposed. [Refer: Market risk [member]]

ifrs-full

DescriptionOfReasonForDisposingOfInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncome

text

label

Description of reason for disposing of investments in equity instruments designated at fair value through other comprehensive income

Disclosure: IFRS 7.11B a

documentation

The description of the reason for disposing of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income [member]]

ifrs-full

DescriptionOfReasonForReassessmentWhetherInsurersActivitiesArePredominantlyConnectedWithInsurance

text

label

Description of reason for reassessment whether insurer’s activities are predominantly connected with insurance

Disclosure: Expiry date 2023-01-01 IFRS 4.39C c (i)

documentation

The description of the reason for the reassessment whether an insurer’s activities are predominantly connected with insurance.

ifrs-full

DescriptionOfReasonForReclassificationOrChangesInPresentation

text

label

Description of reason for reclassifications or changes in presentation

Disclosure: IAS 1.41 c

documentation

The description of the reason for the reclassifications or changes in presentation.

ifrs-full

DescriptionOfReasonForUsingLongerOrShorterReportingPeriod

text

label

Description of reason for using longer or shorter reporting period

Disclosure: IAS 1.36 a

documentation

The description of the reason for using a longer or shorter reporting period when the entity changes the end of its reporting period and presents financial statements for a period longer or shorter than one year.

ifrs-full

DescriptionOfReasonForUsingPresentationAlternative

text

label

Description of reason for using presentation alternative

Disclosure: IFRS 7.11 A b

documentation

The description of the reasons for making the irrevocable election to present subsequent changes in the fair value of an investment in an equity instrument that is not held for trading in other comprehensive income. [Refer: At fair value [member]; Other comprehensive income]

ifrs-full

DescriptionOfReasonOfDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost

text

label

Description of reason for derecognition of financial assets measured at amortised cost

Disclosure: IFRS 7.20 A

documentation

The description of the reason for the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]

ifrs-full

DescriptionOfReasonsAndFactorsWhyAmountOfChangesInFairValueOfFinancialAssetsAndFinancialLiabilitiesAttributableToChangesInCreditRiskNotFaithfullyRepresent

text

label

Description of reasons and relevant factors why amount of changes in fair value of financial assets and financial liabilities attributable to changes in credit risk are not faithfully represented

Disclosure: IFRS 7.11 b

documentation

The description of the reasons and relevant factors why the disclosure for changes in the fair value of financial assets and financial liabilities attributable to changes in credit risk does not faithfully represent those changes. [Refer: Credit risk [member]; Financial assets; Financial liabilities]

ifrs-full

DescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementAssets

text

label

Description of reasons for change in valuation technique used in fair value measurement, assets

Disclosure: IFRS 13.93 d

documentation

The description of the reasons for a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of assets. [Refer: Income approach [member]; Market approach [member]]

ifrs-full

DescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementEntitysOwnEquityInstruments

text

label

Description of reasons for change in valuation technique used in fair value measurement, entity’s own equity instruments

Disclosure: IFRS 13.93 d

documentation

The description of the reasons for a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of the entity’s own equity instruments. [Refer: Entity’s own equity instruments [member]; Income approach [member]; Market approach [member]]

ifrs-full

DescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementLiabilities

text

label

Description of reasons for change in valuation technique used in fair value measurement, liabilities

Disclosure: IFRS 13.93 d

documentation

The description of the reasons for a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of liabilities. [Refer: Income approach [member]; Market approach [member]]

ifrs-full

DescriptionOfReasonsForChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposal

text

label

Description of reasons for change in valuation technique used to measure fair value less costs of disposal

Disclosure: IAS 36.130 f (ii), Disclosure: IAS 36.134 e (iiB)

documentation

The description of the reasons for a change in valuation technique used to measure fair value less costs of disposal. [Refer: Valuation techniques [member]]

ifrs-full

DescriptionOfReasonsForChangeOfInvestmentEntityStatus

text

label

Description of reasons for change of investment entity status

Disclosure: IFRS 12.9B

documentation

The description of the reasons for the change of investment entity status. [Refer: Disclosure of investment entities [text block]]

ifrs-full

DescriptionOfReasonsForChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions

text

label

Description of reasons for changes in methods and assumptions used in preparing sensitivity analysis for actuarial assumptions

Disclosure: IAS 19.145 c

documentation

The description of the reason for changes in the methods and assumptions used when preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [member]]

ifrs-full

DescriptionOfReasonsForChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17

text

label

Description of reasons for changes in methods and assumptions used in preparing sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17

Disclosure: Effective 2023-01-01 IFRS 17.128 c

documentation

The description of the reasons for changes in the methods and assumptions used in preparing the sensitivity analysis to changes in risk variables that arise from contracts within the scope of IFRS 17.

ifrs-full

DescriptionOfReasonsForChangesInMethodsUsedToMeasureContractsWithinScopeOfIFRS17AndProcessesForEstimatingInputsToThoseMethods

text

label

Description of reasons for changes in methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methods

Disclosure: Effective 2023-01-01 IFRS 17.117 b

documentation

The description of the reasons for changes in the methods used to measure contracts within the scope of IFRS 17 and the processes for estimating the inputs to those methods.

ifrs-full

DescriptionOfReasonsForChangingWayCashgeneratingUnitIsIdentified

text

label

Description of reasons for changing way cash-generating unit is identified

Disclosure: IAS 36.130 d (iii)

documentation

The description of the reasons for changing the way a cash-generating unit is identified if the aggregation of assets for identifying the cash-generating unit has changed since the previous estimate of the cash-generating unit’s recoverable amount (if any). [Refer: Cash-generating units [member]]

ifrs-full

DescriptionOfReasonsForConcludingThatEntityIsInvestmentEntityIfItDoesNotHaveOneOrMoreTypicalCharacteristics

text

label

Description of reasons for concluding that entity is investment entity if it does not have one or more typical characteristics

Disclosure: IFRS 12.9 A

documentation

The description of the reasons for concluding that the entity is an investment entity if it does not have one or more typical characteristics of an investment entity. [Refer: Disclosure of investment entities [text block]]

ifrs-full

DescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsAsMeasuredAtFairValueThroughProfitOrLossAtDateOfInitialApplicationOfIFRS17

text

label

Description of reasons for designation or de-designation of financial assets as measured at fair value through profit or loss at date of initial application of IFRS 17

Disclosure: Effective 2023-01-01 IFRS 17.C33 b

documentation

The description of the reasons for any designation or de-designation of financial assets as measured at fair value through profit or loss applying paragraph 4.1.5 of IFRS 9 at the date of initial application of IFRS 17.

ifrs-full

DescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensation

text

label

Description of reasons for designation or de-designation of financial assets as measured at fair value through profit or loss when applying amendments to IFRS 9 for prepayment features with negative compensation

Disclosure: IFRS 9.7.2.34 d

documentation

The description of the reasons for any designation or de-designation of financial assets as measured at fair value through profit or loss when the entity applies the amendments to IFRS 9 for prepayment features with negative compensation. [Refer: Financial assets at fair value through profit or loss]

ifrs-full

DescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsOrFinancialLiabilitiesAsMeasuredAtFairValueThroughProfitOrLossAtDateOfInitialApplicationOfIFRS9

text

label

Description of reasons for designation or de-designation of financial assets or financial liabilities as measured at fair value through profit or loss at date of initial application of IFRS 9

Disclosure: IFRS 7.42 J b

documentation

The description of the reasons for any designation or de-designation of financial assets or financial liabilities as measured at fair value through profit or loss at the date of initial application of IFRS 9.

ifrs-full

DescriptionOfReasonsForDesignationOrDedesignationOfFinancialLiabilitiesAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensation

text

label

Description of reasons for designation or de-designation of financial liabilities as measured at fair value through profit or loss when applying amendments to IFRS 9 for prepayment features with negative compensation

Disclosure: IFRS 9.7.2.34 d

documentation

The description of the reasons for any designation or de-designation of financial liabilities as measured at fair value through profit or loss when the entity applies the amendments to IFRS 9 for prepayment features with negative compensation. [Refer: Financial liabilities at fair value through profit or loss]

ifrs-full

DescriptionOfReasonsForDesignationOrDedesignationOfFinancialLiabilitiesAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToIFRS9MadeByIFRS17

text

label

Description of reasons for designation or de-designation of financial liabilities as measured at fair value through profit or loss when applying amendments to IFRS 9 made by IFRS 17

Disclosure: Effective 2023-01-01 IFRS 9.7.2.42 d

documentation

The description of the reasons for any designation or de-designation of financial liabilities as measured at fair value through profit or loss when the entity applies the amendments to IFRS 9 made by IFRS 17. [Refer: Financial liabilities at fair value through profit or loss; Financial liabilities that were designated as measured at fair value through profit or loss before application of amendments to IFRS 9 made by IFRS 17 but are no longer so designated]

ifrs-full

DescriptionOfReasonsForFairValueMeasurementAssets

text

label

Description of reasons for fair value measurement, assets

Disclosure: IFRS 13.93 a

documentation

The description of the reasons for the fair value measurement of assets.

ifrs-full

DescriptionOfReasonsForFairValueMeasurementEntitysOwnEquityInstruments

text

label

Description of reasons for fair value measurement, entity’s own equity instruments

Disclosure: IFRS 13.93 a

documentation

The description of the reasons for the fair value measurement of the entity’s own equity instruments. [Refer: Entity’s own equity instruments [member]]

ifrs-full

DescriptionOfReasonsForFairValueMeasurementLiabilities

text

label

Description of reasons for fair value measurement, liabilities

Disclosure: IFRS 13.93 a

documentation

The description of the reasons for the fair value measurement of liabilities.

ifrs-full

DescriptionOfReasonsForProvidingSupportToStructuredEntityWithoutHavingContractualObligationToDoSo

text

label

Description of reasons for providing support to structured entity without having contractual obligation to do so

Disclosure: IFRS 12.15 b, Disclosure: IFRS 12.30 b

documentation

The description of reasons for providing financial or other support (for example, purchasing assets of, or instruments issued by, the structured entity) to a structured entity without having a contractual obligation to do so, including situations in which the entity assisted the structured entity in obtaining financial support.

ifrs-full

DescriptionOfReasonsForProvidingSupportToSubsidiaryWithoutHavingContractualObligationToDoSo

text

label

Description of reasons for providing support to subsidiary by investment entity or its subsidiaries without having contractual obligation to do so

Disclosure: IFRS 12.19E b

documentation

The description of the reasons for providing support to a subsidiary by the investment entity or its subsidiaries without having a contractual obligation to do so. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]]

ifrs-full

DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyAssets

text

label

Description of reasons for transfers into Level 3 of fair value hierarchy, assets

Disclosure: IFRS 13.93 e (iv)

documentation

The description of the reasons for transfers of assets into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]

ifrs-full

DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyEntitysOwnEquityInstruments

text

label

Description of reasons for transfers into Level 3 of fair value hierarchy, entity’s own equity instruments

Disclosure: IFRS 13.93 e (iv)

documentation

The description of the reasons for transfers of the entity’s own equity instruments into Level 3 of the fair value hierarchy. [Refer: Entity’s own equity instruments [member]; Level 3 of fair value hierarchy [member]]

ifrs-full

DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyLiabilities

text

label

Description of reasons for transfers into Level 3 of fair value hierarchy, liabilities

Disclosure: IFRS 13.93 e (iv)

documentation

The description of the reasons for transfers of liabilities into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]

ifrs-full

DescriptionOfReasonsForTransfersOfCumulativeGainLossWithinEquity

text

label

Description of reasons for transfers of cumulative gain (loss) within equity when changes in liability’s credit risk are presented in other comprehensive income

Disclosure: IFRS 7.10 c

documentation

The description of the reasons for transfers within equity of the cumulative gain (loss) on a financial liability designated as at fair value through profit or loss when the entity is required to present the effects of changes in that liability’s credit risk in other comprehensive income. [Refer: Financial liabilities at fair value through profit or loss; Transfers of cumulative gain (loss) within equity when changes in liability’s credit risk are presented in other comprehensive income]

ifrs-full

DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyAssets

text

label

Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, assets

Disclosure: IFRS 13.93 c

documentation

The description of the reasons for transfers out of Level 1 and into Level 2 of the fair value hierarchy of assets held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]

ifrs-full

DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyEntitysOwnEquityInstruments

text

label

Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, entity’s own equity instruments

Disclosure: IFRS 13.93 c

documentation

The description of the reasons for transfers out of Level 1 and into Level 2 of the fair value hierarchy of the entity’s own equity instruments held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]

ifrs-full

DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyLiabilities

text

label

Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, liabilities

Disclosure: IFRS 13.93 c

documentation

The description of the reasons for transfers out of Level 1 and into Level 2 of the fair value hierarchy of liabilities held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]

ifrs-full

DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyAssets

text

label

Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, assets

Disclosure: IFRS 13.93 c

documentation

The description of the reasons for transfers out of Level 2 and into Level 1 of the fair value hierarchy of assets held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]

ifrs-full

DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyEntitysOwnEquityInstruments

text

label

Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, entity’s own equity instruments

Disclosure: IFRS 13.93 c

documentation

The description of the reasons for transfers out of Level 2 and into Level 1 of the fair value hierarchy of entity’s own equity instruments held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]

ifrs-full

DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyLiabilities

text

label

Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, liabilities

Disclosure: IFRS 13.93 c

documentation

The description of the reasons for transfers out of Level 2 and into Level 1 of the fair value hierarchy of liabilities held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]

ifrs-full

DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyAssets

text

label

Description of reasons for transfers out of Level 3 of fair value hierarchy, assets

Disclosure: IFRS 13.93 e (iv)

documentation

The description of the reasons for transfers of assets out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]

ifrs-full

DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyEntitysOwnEquityInstruments

text

label

Description of reasons for transfers out of Level 3 of fair value hierarchy, entity’s own equity instruments

Disclosure: IFRS 13.93 e (iv)

documentation

The description of the reasons for transfers of the entity’s own equity instruments out of Level 3 of the fair value hierarchy. [Refer: Entity’s own equity instruments [member]; Level 3 of fair value hierarchy [member]]

ifrs-full

DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyLiabilities

text

label

Description of reasons for transfers out of Level 3 of fair value hierarchy, liabilities

Disclosure: IFRS 13.93 e (iv)

documentation

The description of the reasons for transfers of liabilities out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]

ifrs-full

DescriptionOfReasonsWhyApplyingNewAccountingPolicyProvidesReliableAndMoreRelevantInformation

text

label

Description of reasons why applying new accounting policy provides reliable and more relevant information

Disclosure: IAS 8.29 b

documentation

The description of reasons why applying a new accounting policy provides reliable and more relevant information.

ifrs-full

DescriptionOfReasonsWhyInitialAccountingForBusinessCombinationIsIncomplete

text

label

Description of reasons why initial accounting for business combination is incomplete

Disclosure: IFRS 3.B67 a (i)

documentation

The description of the reasons why initial accounting for business combination is incomplete. [Refer: Business combinations [member]]

ifrs-full

DescriptionOfReasonsWhyLiabilityCannotBeMeasuredReliably

text

label

Description of reasons why liability cannot be measured reliably

Disclosure: IFRS 3.B64 j (ii)

documentation

The description of reasons why the fair value of a contingent liability in a business combination cannot be measured reliably. [Refer: Contingent liabilities [member]; Business combinations [member]]

ifrs-full

DescriptionOfReasonsWhyPresumptionThatInterestOfLessThanTwentyPerCentInAssociateIsOvercome

text

label

Description of reasons why presumption investor does not have significant influence is overcome when its interest in investee is less than twenty per cent

Example: IFRS 12.9 e

documentation

The description of significant judgements and assumptions made in determining that the entity has significant influence over another entity even though it holds less than 20 per cent of the voting rights of another entity.

ifrs-full

DescriptionOfReasonsWhyPresumptionThatInterestOfMoreThanTwentyPerCentInAssociateIsOvercome

text

label

Description of reasons why presumption investor has significant influence is overcome when its interest in investee is more than twenty per cent

Example: IFRS 12.9 d

documentation

The description of significant judgements and assumptions made in determining that the entity does not have significant influence over another entity even though it holds more than 20 per cent of the voting rights of another entity.

ifrs-full

DescriptionOfReasonsWhySeparateFinancialStatementsArePreparedIfNotRequiredByLaw

text

label

Description of reasons why separate financial statements are prepared if not required by law

Disclosure: IAS 27.17 a

documentation

The description of the reasons why separate financial statements are prepared if not required by law. [Refer: Separate [member]]

ifrs-full

DescriptionOfReasonsWhyTransactionResultedInGainInBargainPurchase

text

label

Description of reasons why bargain purchase transaction resulted in gain

Disclosure: IFRS 3.B64 n (ii)

documentation

The description of the reasons why a bargain purchase transaction resulted in a gain. [Refer: Gain recognised in bargain purchase transaction]

ifrs-full

DescriptionOfReasonWhyConsolidatedFinancialStatementsHaveNotBeenPrepared

text

label

Description of fact that exemption from consolidation has been used

Disclosure: IAS 27.16 a

documentation

The description of the fact that exemption from consolidation has been used. [Refer: Consolidated [member]]

ifrs-full

DescriptionOfReasonWhyEntityIsResumingApplicationOfIFRSs

text

label

Description of reason why entity is resuming application of IFRSs

Disclosure: IFRS 1.23 A b

documentation

The description of the reason why an entity that has applied IFRSs in a previous reporting period, but whose most recent previous annual financial statements did not contain an explicit and unreserved statement of compliance with IFRSs, is resuming application of IFRSs.

ifrs-full

DescriptionOfReasonWhyEntityStoppedApplyingIFRSs

text

label

Description of reason why entity stopped applying IFRSs

Disclosure: IFRS 1.23 A a

documentation

The description of the reason why an entity that has applied IFRSs in a previous reporting period, but whose most recent previous annual financial statements did not contain an explicit and unreserved statement of compliance with IFRSs, stopped applying IFRSs.

ifrs-full

DescriptionOfReasonWhyEntityWasRequiredToChangeBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeatures

text

label

Description of reason why entity was required to change basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features

Disclosure: Effective 2023-01-01 IFRS 17.113 a

documentation

The description of the reason why an entity was required to change the basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features; Insurance finance income (expenses)]

ifrs-full

DescriptionOfReasonWhyEntityWithMoreThanHalfOfVotingPowerDirectlyOrIndirectlyOwnedWhichIsNotSubsidiaryDueToAbsenceOfControl

text

label

Description of significant judgements and assumptions made in determining that entity does not control another entity even though it holds more than half of voting rights

Example: IFRS 12.9 a

documentation

The description of significant judgements and assumptions made in determining that the entity does not control another entity even though it holds more than half of the voting rights.

ifrs-full

DescriptionOfReasonWhyFairValueOfGoodsOrServicesReceivedCannotEstimateReliable

text

label

Description of reason why fair value of goods or services received cannot be reliably estimated

Disclosure: IFRS 2.49

documentation

The description of the reason why the presumption that the fair value of goods or services received in equity-settled share-based payment transactions with parties other than employees can be estimated reliably was rebutted.

ifrs-full

DescriptionOfReasonWhyFinancialStatementsAreNotEntirelyComparable

text

label

Description of fact that amounts presented in financial statements are not entirely comparable

Disclosure: IAS 1.36 b

documentation

The description of the fact that amounts presented in the financial statements are not entirely comparable when an entity changes the end of its reporting period and presents financial statements for a period longer or shorter than one year.

ifrs-full

DescriptionOfReasonWhyNonfinancialAssetIsBeingUsedInMannerDifferentFromHighestAndBestUse

text

label

Description of reason why non-financial asset is being used in manner different from highest and best use

Disclosure: IFRS 13.93 i

documentation

The description of the reason why a non-financial asset is being used in a manner that is different from the use that would maximise the value of the asset or the group of assets and liabilities (for example, a business) within which the asset would be used.

ifrs-full

DescriptionOfReasonWhyPresentationCurrencyIsDifferentFromFunctionalCurrency

text

label

Description of reason why presentation currency is different from functional currency

Disclosure: IAS 21.53

documentation

The description of the reason why the currency in which the financial statements are presented is different from the currency of the primary economic environment in which the entity operates.

ifrs-full

DescriptionOfReasonWhyReclassificationOfComparativeAmountsIsImpracticable

text

label

Description of reason why reclassification of comparative amounts is impracticable

Disclosure: IAS 1.42 a

documentation

The description of the reason why the reclassification of comparative amounts is impracticable.

ifrs-full

DescriptionOfReasonWhyRegulatoryDeferralAccountBalanceIsNoLongerFullyRecoverableOrReversible

text

label

Description of reason why regulatory deferral account balance is no longer fully recoverable or reversible

Disclosure: IFRS 14.36

documentation

The description of the reason why a regulatory deferral account balance is no longer fully recoverable or reversible. [Refer: Regulatory deferral account balances [member]]

ifrs-full

DescriptionOfReasonWhySufficientInformationIsNotAvailableToAccountForMultiemployerPlanAsDefinedBenefitPlan

text

label

Description of reason why sufficient information is not available to account for multi-employer or state plan as defined benefit plan

Disclosure: IAS 19.148 d (ii)

documentation

The description of the reason why sufficient information is not available to enable the entity to account for a multi-employer or state plan as a defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]

ifrs-full

DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForAssociate

text

label

Description of reason why using different reporting date or period for associate

Disclosure: IFRS 12.22 b (ii)

documentation

The description of the reason why the financial statements of an associate used in applying the equity method are as of a date or for a period that is different from that of the entity. [Refer: Associates [member]]

ifrs-full

DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForJointVenture

text

label

Description of reason why using different reporting date or period for joint venture

Disclosure: IFRS 12.22 b (ii)

documentation

The description of the reason why the financial statements of a joint venture used in applying the equity method are as of a date or for a period that is different from that of the entity. [Refer: Joint ventures [member]]

ifrs-full

DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForSubsidiary

text

label

Description of reason why using different reporting date or period for subsidiary

Disclosure: IFRS 12.11 b

documentation

The description of the reason why the financial statements of a subsidiary, when such financial statements are used to prepare consolidated financial statements, are as of a date or for a period that is different from that of the parent’s financial statements. [Refer: Subsidiaries [member]]

ifrs-full

DescriptionOfRedesignatedFinancialAssets

text

label

Description of redesignated financial assets

Disclosure: IFRS 1.29

documentation

The description of financial assets that have been redesignated on transition to IFRSs. [Refer: IFRSs [member]; Financial assets]

ifrs-full

DescriptionOfRedesignatedFinancialLiabilities

text

label

Description of redesignated financial liabilities

Disclosure: Expiry date 2023-01-01 IFRS 1.29, Disclosure: IFRS 1.29 A

documentation

The description of financial liabilities that have been redesignated on transition to IFRSs. [Refer: IFRSs [member]; Financial liabilities]

ifrs-full

DescriptionOfRegulatoryFrameworkInWhichPlanOperates

text

label

Description of regulatory framework in which plan operates

Disclosure: IAS 19.139 a (ii)

documentation

The description of the regulatory framework in which a defined benefit plan operates, for example, the level of any minimum funding requirements. [Refer: Defined benefit plans [member]]

ifrs-full

DescriptionOfRelationshipBetweenInternalAndExternalRatings

text

label

Description of relationship between internal and external ratings

Example: Expiry date 2023-01-01 IFRS 7.36 c, Example: Expiry date 2023-01-01 IFRS 7.IG24 d, Example: Expiry date 2023-01-01 IFRS 7.IG25 c

documentation

The description of the relationship between internal and external credit ratings. [Refer: Internal credit grades [member]; External credit grades [member]]

ifrs-full

DescriptionOfReportableSegmentToWhichIndividualAssetBelongs

text

label

Description of reportable segment to which individual asset belongs

Disclosure: IAS 36.130 c (ii)

documentation

The description of the reportable segment to which an individual asset belongs. [Refer: Impairment loss]

ifrs-full

DescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersPropertyPlantAndEquipment

text

label

Description of restrictions on distribution of revaluation surplus to shareholders, property, plant and equipment

Disclosure: IAS 16.77 f

documentation

The description of any restrictions on the distribution to shareholders of the balance of the revaluation surplus for property, plant and equipment. [Refer: Revaluation surplus; Property, plant and equipment]

ifrs-full

DescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersRightofuseAssets

text

label

Description of restrictions on distribution of revaluation surplus to shareholders, right-of-use assets

Disclosure: IFRS 16.57

documentation

The description of any restrictions on the distribution to shareholders of the balance of the revaluation surplus for right-of-use assets. [Refer: Revaluation surplus; Right-of-use assets]

ifrs-full

DescriptionOfRetirementBenefitPlan

text

label

Description of retirement benefit plan

Disclosure: IAS 26.36

documentation

The description of a retirement benefit plan, either as part of the financial statements or in a separate report.

ifrs-full

DescriptionOfRetirementBenefitsPromisedToParticipants

text

label

Description of retirement benefits promised to participants

Disclosure: IAS 26.36 e

documentation

The description of the retirement benefits promised to participants in retirement benefit plans.

ifrs-full

DescriptionOfRightsOfSetoffAssociatedWithFinancialAssetsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreement

text

label

Description of rights of set-off associated with financial assets subject to enforceable master netting arrangement or similar agreement

Disclosure: IFRS 7.13E

documentation

The description of the rights of set-off associated with the entity’s recognised financial assets subject to enforceable master netting arrangements and similar agreements, including the nature of those rights. [Refer: Financial assets]

ifrs-full

DescriptionOfRightsOfSetoffAssociatedWithFinancialLiabilitiesSubjectToEnforceableMasterNettingArrangementOrSimilarAgreement

text

label

Description of rights of set-off associated with financial liabilities subject to enforceable master netting arrangement or similar agreement

Disclosure: IFRS 7.13E

documentation

The description of the rights of set-off associated with the entity’s recognised financial liabilities subject to enforceable master netting arrangements and similar agreements, including the nature of those rights. [Refer: Financial liabilities]

ifrs-full

DescriptionOfRiskFreeInterestRateShareOptionsGranted

X.XX duration

label

Risk free interest rate, share options granted

Disclosure: IFRS 2.47 a (i)

documentation

The implied yield currently available on zero-coupon government issues of the country in whose currency the exercise price for share options granted is expressed, with a remaining term equal to the expected term of the option being valued (based on the option’s remaining contractual life and taking into account the effects of expected early exercise). [Refer: Government [member]]

ifrs-full

DescriptionOfRisksToWhichPlanExposesEntity

text

label

Description of risks to which plan exposes entity

Disclosure: IAS 19.139 b

documentation

The description of the risks to which the defined benefit plan exposes the entity, focused on any unusual, entity-specific or plan-specific risks. [Refer: Defined benefit plans [member]]

ifrs-full

DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsAssets

text

label

Description of sensitivity of fair value measurement to changes in unobservable inputs, assets

Disclosure: IFRS 13.93 h (i)

documentation

The description of the sensitivity of the fair value measurement of assets to changes in unobservable inputs if a change to those inputs might result in a higher or lower fair value measurement.

ifrs-full

DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstruments

text

label

Description of sensitivity of fair value measurement to changes in unobservable inputs, entity’s own equity instruments

Disclosure: IFRS 13.93 h (i)

documentation

The description of the sensitivity of the fair value measurement of the entity’s own equity instruments to changes in unobservable inputs if a change in those inputs to a different amount might result in a higher or lower fair value measurement. [Refer: Entity’s own equity instruments [member]]

ifrs-full

DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsLiabilities

text

label

Description of sensitivity of fair value measurement to changes in unobservable inputs, liabilities

Disclosure: IFRS 13.93 h (i)

documentation

The description of the sensitivity of the fair value measurement of liabilities to changes in unobservable inputs if a change in those inputs to a different amount might result in a higher or lower fair value measurement.

ifrs-full

DescriptionOfServiceConcessionArrangement

text

label

Description of service concession arrangement

Disclosure: SIC 29.6 a

documentation

The description of the service concession arrangement. [Refer: Service concession arrangements [member]]

ifrs-full

DescriptionOfSharedCharacteristicForConcentration

text

label

Description of shared characteristic for concentration

Disclosure: IFRS 7.B8 b

documentation

The description of a shared characteristic for the concentration of risks arising from financial instruments (for example, counterparty, geographical area, currency or market). [Refer: Financial instruments, class [member]]

ifrs-full

DescriptionOfSharedCharacteristicThatIdentifiesConcentrationOfRiskThatArisesFromContractsWithinScopeOfIFRS17

text

label

Description of shared characteristic that identifies concentration of risk that arises from contracts within scope of IFRS 17

Disclosure: Effective 2023-01-01 IFRS 17.127

documentation

The description of the shared characteristic that identifies the concentration of risk that arises from contracts within the scope of IFRS 17.

ifrs-full

DescriptionOfSignificantActuarialAssumptionsMadeAndMethodUsedToCalculateActuarialPresentValueOfPromisedRetirementBenefits

text

label

Description of significant actuarial assumptions made and method used to calculate actuarial present value of promised retirement benefits

Disclosure: IAS 26.35 e

documentation

The description of significant actuarial assumptions made and the method used to calculate the actuarial present value of promised retirement benefits in retirement benefit plans. [Refer: Actuarial assumptions [member]; Actuarial present value of promised retirement benefits]

ifrs-full

DescriptionOfSignificantAssumptionsOrJudgementsEntityMadeInApplyingAmendmentsForInterestRateBenchmarkReform

text

label

Description of significant assumptions or judgements entity made in applying amendments for interest rate benchmark reform

Disclosure: IFRS 7.24H d

documentation

The description of significant assumptions or judgements the entity made in applying the amendments for interest rate benchmark reform.

ifrs-full

DescriptionOfSignificantConcentrationsOfRiskRelatedToPlan

text

label

Description of significant concentrations of risk related to plan

Disclosure: IAS 19.139 b

documentation

The description of the significant concentrations of risk in defined benefit plans. For example, if plan assets are invested primarily in one class of investments, such as property, the plan may expose the entity to a concentration of property market risk. [Refer: Defined benefit plans [member]; Market risk [member]]

ifrs-full

DescriptionOfSignificantEventsAndTransactions

text

label

Description of significant events and transactions

Disclosure: IAS 34.15

documentation

The description, in the entity’s interim financial report, of events and transactions that are significant to an understanding of the changes in the financial position and performance of the entity since the end of the last annual reporting period. Information disclosed in relation to those events and transactions shall update the relevant information presented in the most recent annual financial report.

ifrs-full

DescriptionOfSignificantIntangibleAssetsControlledByEntityButNotRecognised

text

label

Description of significant intangible assets controlled by entity but not recognised

Example: IAS 38.128 b

documentation

The description of significant intangible assets controlled by the entity but not recognised as assets because they did not meet the recognition criteria in IAS 38 or because they were acquired or generated before the version of IAS 38 issued in 1998 was effective. [Refer: Intangible assets other than goodwill]

ifrs-full

DescriptionOfSignificantJudgementsAndAssumptionsMadeInDeterminingThatEntityIsAgentOrPrincipal

text

label

Description of significant judgements and assumptions made in determining that entity is agent or principal

Example: IFRS 12.9 c

documentation

The description of the significant judgements and assumptions made when determining that the entity is an agent or a principal.

ifrs-full

DescriptionOfSignificantJudgementsMadeInEvaluatingWhenCustomerObtainsControlOfPromisedGoodsOrServices

text

label

Description of significant judgements made in evaluating when customer obtains control of promised goods or services

Disclosure: IFRS 15.125

documentation

The description of the significant judgements made in evaluating when a customer obtains control of promised goods or services.

ifrs-full

DescriptionOfSignificantPaymentTermsInContractsWithCustomers

text

label

Description of significant payment terms in contracts with customers

Disclosure: IFRS 15.119 b

documentation

The description of the significant payment terms in contracts with customers.

ifrs-full

DescriptionOfSignificantRestrictionsOnEntitysAbilityToAccessOrUseAssetsAndSettleLiabilitiesOfGroup

text

label

Description of significant restrictions on entity’s ability to access or use assets and settle liabilities of group

Disclosure: IFRS 12.13 a

documentation

The description of significant restrictions (for example, statutory, contractual and regulatory restrictions) on the entity’s ability to access or use the assets and settle the liabilities of the group, such as (a) those that restrict the ability of a parent or its subsidiaries to transfer cash or other assets to (or from) other entities within the group; and (b) guarantees or other requirements that may restrict dividends and other capital distributions being paid, or loans and advances being made or repaid, to (or from) other entities within the group. [Refer: Subsidiaries [member]]

ifrs-full

DescriptionOfSourcesOfHedgeIneffectivenessExpectedToAffectHedgingRelationship

text

label

Description of sources of hedge ineffectiveness expected to affect hedging relationship

Disclosure: IFRS 7.23D

documentation

The description of the sources of hedge ineffectiveness that are expected to affect the hedging relationship. [Refer: Gain (loss) on hedge ineffectiveness]

ifrs-full

DescriptionOfSourcesOfHedgeIneffectivenessThatEmergedInHedgingRelationship

text

label

Description of sources of hedge ineffectiveness that emerged in hedging relationship

Disclosure: IFRS 7.23E

documentation

The description of the sources of hedge ineffectiveness that emerged in the hedging relationship. [Refer: Gain (loss) on hedge ineffectiveness]

ifrs-full

DescriptionOfSourcesOfRevenueForAllOtherSegments

text

label

Description of sources of revenue for all other segments

Disclosure: IFRS 8.16

documentation

The description of the sources of the revenue included in the ‘all other segments’ category, which includes the combined information about other business activities and operating segments that are not reportable. [Refer: All other segments [member]; Revenue]

ifrs-full

DescriptionOfTechniqueOtherThanConfidenceLevelTechniqueUsedForDeterminingRiskAdjustmentForNonfinancialRisk

text

label

Description of technique other than confidence level technique used for determining risk adjustment for non-financial risk

Disclosure: Effective 2023-01-01 IFRS 17.119

documentation

The description of a technique other than the confidence level technique used for determining the risk adjustment for non-financial risk. [Refer: Risk adjustment for non-financial risk [member]]

ifrs-full

DescriptionOfTermAndConditionsOfFinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilities

text

label

Description of terms and conditions of financial assets pledged as collateral for liabilities or contingent liabilities

Disclosure: IFRS 7.14 b

documentation

The description of the terms and conditions relating to financial assets pledged as collateral for liabilities or contingent liabilities. [Refer: Financial assets pledged as collateral for liabilities or contingent liabilities; Contingent liabilities [member]]

ifrs-full

DescriptionOfTermsOfContractualArrangementsThatCouldRequireInvestmentEntityOrItsSubsidiariesToProvideFinancialSupportToUnconsolidatedStructuredEntityControlledByInvestmentEntity

text

label

Description of terms of contractual arrangements that could require investment entity or its subsidiaries to provide financial support to unconsolidated structured entity controlled by investment entity

Disclosure: IFRS 12.19F

documentation

The description of the terms of contractual arrangements that could require an investment entity or its subsidiaries to provide financial support to an unconsolidated structured entity controlled by the investment entity. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]; Unconsolidated structured entities [member]]

ifrs-full

DescriptionOfTermsOfContractualArrangementsThatCouldRequireParentOrSubsidiariesToProvideFinancialSupportToStructuredEntity

text

label

Description of terms of contractual arrangements that could require parent or subsidiaries to provide financial support to structured entity

Disclosure: IFRS 12.14, Example: IFRS 12.B26 a

documentation

The description of the terms of contractual arrangements that could require the parent or its subsidiaries to provide financial support to a structured entity, including events or circumstances that could expose the reporting entity to a loss (for example, liquidity arrangements or credit rating triggers associated with obligations to purchase assets of the structured entity or provide financial support). [Refer: Subsidiaries [member]]

ifrs-full

DescriptionOfTermsOfSharesReservedForIssueUnderOptionsAndContractsForSaleOfShares

text

label

Description of terms of shares reserved for issue under options and contracts for sale of shares

Disclosure: IAS 1.79 a (vii)

documentation

The description of terms of shares reserved for issue under options and contracts for the sale of shares.

ifrs-full

DescriptionOfTimingAndReasonOfReclassificationBetweenFinancialLiabilitiesAndEquity

text

label

Description of timing and reason of reclassification between financial liabilities and equity

Disclosure: IAS 1.80 A

documentation

The description of the timing of, and the reason for, the reclassification of instruments between financial liabilities and equity. [Refer: Financial liabilities]

ifrs-full

DescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsAssets

text

label

Description of to whom group within entity that decides entity’s valuation policies and procedures reports, assets

Example: IFRS 13.93 g, Example: IFRS 13.IE65 a (ii)

documentation

The description of who the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for assets reports to.

ifrs-full

DescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsEntitysOwnEquityInstruments

text

label

Description of to whom group within entity that decides entity’s valuation policies and procedures reports, entity’s own equity instruments

Example: IFRS 13.93 g, Example: IFRS 13.IE65 a (ii)

documentation

The description of who the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for the entity’s own equity instruments reports to. [Refer: Entity’s own equity instruments [member]]

ifrs-full

DescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsLiabilities

text

label

Description of to whom group within entity that decides entity’s valuation policies and procedures reports, liabilities

Example: IFRS 13.93 g, Example: IFRS 13.IE65 a (ii)

documentation

The description of who the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for liabilities reports to.

ifrs-full

DescriptionOfTransactionsAfterReportingPeriodWithSignificantChangeInNumberOfOrdinarySharesOutstanding

text

label

Description of transactions after reporting period that significantly change number of ordinary shares outstanding

Disclosure: IAS 33.70 d

documentation

The description of transactions after the reporting period, other than those accounted for in accordance with paragraph 64 of IAS 33, that would have significantly changed the number of ordinary shares outstanding at the end of the period if those transactions had occurred before the end of the reporting period. [Refer: Ordinary shares [member]]

ifrs-full

DescriptionOfTransactionsAfterReportingPeriodWithSignificantChangeInNumberOfPotentialOrdinarySharesOutstanding

text

label

Description of transactions after reporting period that significantly change number of potential ordinary shares outstanding

Disclosure: IAS 33.70 d

documentation

The description of transactions after the reporting period, other than those accounted for in accordance with paragraph 64 of IAS 33, that would have significantly changed the number of potential ordinary shares outstanding at the end of the period if those transactions had occurred before the end of the reporting period. [Refer: Ordinary shares [member]; Potential ordinary share transactions [member]]

ifrs-full

DescriptionOfTransactionsWithRelatedParty

text

label

Description of transactions with related party

Disclosure: IAS 24.18

documentation

The description of related party transactions. [Refer: Related parties [member]]

ifrs-full

DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRS

text

label

Description of transitional provisions of initially applied IFRS

Disclosure: IAS 8.28 d

documentation

The description of transitional provisions related to an initial application of an IFRS. [Refer: IFRSs [member]]

ifrs-full

DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods

text

label

Description of transitional provisions of initially applied IFRS that might have effect on future periods

Disclosure: IAS 8.28 e

documentation

The description of transitional provisions related to an initial application of an IFRS that might have an effect on future periods. [Refer: IFRSs [member]]

ifrs-full

DescriptionOfTypeOfHedge

text

label

Description of type of hedge

Disclosure: Expiry date 2023-01-01 IFRS 7.22 a

documentation

The description of the type of a hedge used by the entity.

ifrs-full

DescriptionOfTypeOfPlan

text

label

Description of type of plan

Disclosure: IAS 19.139 a

documentation

The general description of the type of a defined benefit plan. [Refer: Defined benefit plans [member]]

ifrs-full

DescriptionOfTypeOfRetirementBenefitPlan

text

label

Description of type of retirement benefit plan

Disclosure: IAS 26.36 c

documentation

The description of the type of retirement benefit plans, ie defined contribution or defined benefit. [Refer: Defined benefit plans [member]]

ifrs-full

DescriptionOfTypeOfSupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSo

text

label

Description of type of support provided to structured entity without having contractual obligation to do so

Disclosure: IFRS 12.15 a, Disclosure: IFRS 12.30 a

documentation

The description of the type of financial or other support (for example, purchasing assets of, or instruments issued by, the structured entity) provided to a structured entity without having a contractual obligation to do so, including situations in which the entity assisted the structured entity in obtaining financial support. [Refer: Subsidiaries [member]; Support provided to structured entity without having contractual obligation to do so]

ifrs-full

DescriptionOfTypeOfSupportProvidedToSubsidiaryWithoutHavingContractualObligationToDoSo

text

label

Description of type of support provided to subsidiary by investment entity or its subsidiaries without having contractual obligation to do so

Disclosure: IFRS 12.19E a

documentation

The description of the type of support provided to a subsidiary by the investment entity or its subsidiaries without having a contractual obligation to do so. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]]

ifrs-full

DescriptionOfTypesOfContractsAffectedByChangesInMethodsUsedToMeasureContractsWithinScopeOfIFRS17AndProcessesForEstimatingInputsToThoseMethods

text

label

Description of types of contracts affected by changes in methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methods

Disclosure: Effective 2023-01-01 IFRS 17.117 b

documentation

The description of the types of contracts affected by changes in the methods used to measure contracts within the scope of IFRS 17 and the processes for estimating the inputs to those methods.

ifrs-full

DescriptionOfTypesOfIncomeFromStructuredEntities

text

label

Description of types of income from structured entities

Disclosure: IFRS 12.27 b, Example: IFRS 12.B26 c

documentation

The description of the types of income from structured entities. [Refer: Income from structured entities]

ifrs-full

DescriptionOfTypesOfProductsAndServicesFromWhichEachReportableSegmentDerivesItsRevenues

text

label

Description of types of products and services from which each reportable segment derives its revenues

Disclosure: IFRS 8.22 b

documentation

The description of the types of products and services from which a reportable segment derives its revenues. [Refer: Products and services [member]; Revenue]

ifrs-full

DescriptionOfTypesOfWarrantiesAndRelatedObligations

text

label

Description of types of warranties and related obligations

Disclosure: IFRS 15.119 e

documentation

The description of types of warranties and related obligations in contracts with customers.

ifrs-full

DescriptionOfUncertaintiesOfEntitysAbilityToContinueAsGoingConcern

text block

label

Disclosure of uncertainties of entity’s ability to continue as going concern [text block]

Disclosure: IAS 1.25

documentation

The disclosure of material uncertainties related to events or conditions that may cast significant doubt upon the entity’s ability to continue as a going concern.

ifrs-full

DescriptionOfUnfulfilledConditionsAndOtherContingenciesAttachedToGovernmentGrantForAgriculturalActivity

text

label

Description of unfulfilled conditions and other contingencies attached to government grant for agricultural activity

Disclosure: IAS 41.57 b

documentation

The description of unfulfilled conditions and other contingencies attached to government grants for agricultural activity. [Refer: Government [member]; Government grants]

ifrs-full

DescriptionOfUsefulLifeBiologicalAssetsAtCost

text

label

Description of useful life, biological assets, at cost

Disclosure: IAS 41.54 e

documentation

Description of useful life used for biological assets. [Refer: Biological assets]

ifrs-full

DescriptionOfUsefulLifeIntangibleAssetsOtherThanGoodwill

text

label

Description of useful life, intangible assets other than goodwill

Disclosure: IAS 38.118 a

documentation

Description of useful life used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]

ifrs-full

DescriptionOfUsefulLifeInvestmentPropertyCostModel

text

label

Description of useful life, investment property, cost model

Disclosure: IAS 40.79 b

documentation

Description of useful life used for investment property. [Refer: Investment property]

ifrs-full

DescriptionOfUsefulLifePropertyPlantAndEquipment

text

label

Description of useful life, property, plant and equipment

Disclosure: IAS 16.73 c

documentation

Description of useful life used for property, plant and equipment. [Refer: Property, plant and equipment]

ifrs-full

DescriptionOfValuationProcessesUsedInFairValueMeasurementAssets

text

label

Description of valuation processes used in fair value measurement, assets

Disclosure: IFRS 13.93 g

documentation

The description of the valuation processes used by the entity for the fair value measurement of assets (including, for example, how an entity decides its valuation policies and procedures and analyses changes in fair value measurements from period to period).

ifrs-full

DescriptionOfValuationProcessesUsedInFairValueMeasurementEntitysOwnEquityInstruments

text

label

Description of valuation processes used in fair value measurement, entity’s own equity instruments

Disclosure: IFRS 13.93 g

documentation

The description of the valuation processes used by the entity for the fair value measurement of its own equity instruments (including, for example, how an entity decides its valuation policies and procedures and analyses changes in fair value measurements from period to period).

ifrs-full

DescriptionOfValuationProcessesUsedInFairValueMeasurementLiabilities

text

label

Description of valuation processes used in fair value measurement, liabilities

Disclosure: IFRS 13.93 g

documentation

The description of the valuation processes used by the entity for fair value measurement of liabilities (including, for example, how an entity decides its valuation policies and procedures and analyses changes in fair value measurements from period to period).

ifrs-full

DescriptionOfValuationTechniquesAndKeyModelInputsUsedForDeterminingNoncontrollingInterestInAnAcquireeMeasuredAtFairValue

text

label

Description of valuation techniques and significant inputs used to measure non-controlling interest in acquiree measured at fair value

Disclosure: IFRS 3.B64 o (ii)

documentation

The description of the valuation techniques and significant inputs used to measure non-controlling interest in an acquiree measured at fair value for business combinations in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date. [Refer: At fair value [member]; Business combinations [member]; Valuation techniques [member]]

ifrs-full

DescriptionOfValuationTechniquesAndKeyModelInputsUsedToMeasureContingentConsideration

text

label

Description of valuation techniques and key model inputs used to measure contingent consideration

Disclosure: IFRS 3.B67 b (iii)

documentation

The description of valuation techniques and key model inputs used to measure contingent consideration assets or liabilities. [Refer: Valuation techniques [member]]

ifrs-full

DescriptionOfValuationTechniquesUsedInFairValueMeasurementAssets

text

label

Description of valuation techniques used in fair value measurement, assets

Disclosure: IFRS 13.93 d

documentation

The description of the valuation techniques (for example, the market approach, cost approach and income approach) used for the fair value measurement of assets. [Refer: Valuation techniques [member]; Cost approach [member]; Income approach [member]; Market approach [member]]

ifrs-full

DescriptionOfValuationTechniquesUsedInFairValueMeasurementEntitysOwnEquityInstruments

text

label

Description of valuation techniques used in fair value measurement, entity’s own equity instruments

Disclosure: IFRS 13.93 d

documentation

The description of the valuation techniques (for example, the market approach, cost approach and income approach) used for the fair value measurement of the entity’s own equity instruments. [Refer: Valuation techniques [member]; Cost approach [member]; Income approach [member]; Market approach [member]]

ifrs-full

DescriptionOfValuationTechniquesUsedInFairValueMeasurementLiabilities

text

label

Description of valuation techniques used in fair value measurement, liabilities

Disclosure: IFRS 13.93 d

documentation

The description of the valuation techniques (for example, the market approach, cost approach and income approach) used for the fair value measurement of liabilities. [Refer: Valuation techniques [member]; Cost approach [member]; Income approach [member]; Market approach [member]]

ifrs-full

DescriptionOfValuationTechniquesUsedToMeasureFairValueLessCostsOfDisposal

text

label

Description of valuation techniques used to measure fair value less costs of disposal

Disclosure: IAS 36.130 f (ii), Disclosure: IAS 36.134 e

documentation

The description of the valuation techniques used to measure fair value less costs of disposal for a cash generating unit (group of units). [Refer: Valuation techniques [member]]

ifrs-full

DescriptionOfVestingRequirementsForSharebasedPaymentArrangement

text

label

Description of vesting requirements for share-based payment arrangement

Disclosure: IFRS 2.45 a

documentation

The description of the vesting requirements for a type of share-based payment arrangement that existed at any time during the period. An entity with substantially similar types of share-based payment arrangements may aggregate this information. [Refer: Share-based payment arrangements [member]]

ifrs-full

DescriptionOfVoluntaryChangeInAccountingPolicy

text block

label

Disclosure of voluntary change in accounting policy [text block]

Disclosure: IAS 8.29

documentation

The disclosure of a voluntary change in accounting policy.

ifrs-full

DescriptionOfWhenEntityTypicallySatisfiesPerformanceObligations

text

label

Description of when entity typically satisfies performance obligations

Disclosure: IFRS 15.119 a

documentation

The description of when the entity typically satisfies its performance obligations. [Refer: Performance obligations [member]]

ifrs-full

DescriptionOfWhetherEntityIsRequiredToAbsorbLossesOfStructuredEntitiesBeforeOtherParties

text

label

Description of whether entity is required to absorb losses of structured entities before other parties

Example: IFRS 12.B26 d

documentation

The description of whether the entity is required to absorb losses of structured entities before other parties.

ifrs-full

DescriptionOfWhetherEntityMakesAdjustmentForTimeValueOfMoneyAndEffectOfFinancialRiskWhenUsingPremiumAllocationApproach

text

label

Description of whether entity makes adjustment for time value of money and effect of financial risk when using premium allocation approach

Disclosure: Effective 2023-01-01 IFRS 17.97 b

documentation

The description of whether an entity that uses the premium allocation approach makes an adjustment for the time value of money and the effect of financial risk applying paragraphs 56 and 57(b) of IFRS 17. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts.

ifrs-full

DescriptionOfWhetherInvestmentInAssociateIsMeasuredUsingEquityMethodOrAtFairValue

text

label

Description of whether investment in associate is measured using equity method or at fair value

Disclosure: IFRS 12.21 b (i)

documentation

The description of whether the investment in an associate is measured using the equity method or at fair value. [Refer: At fair value [member]; Associates [member]]

ifrs-full

DescriptionOfWhetherInvestmentInJointVentureIsMeasuredUsingEquityMethodOrAtFairValue

text

label

Description of whether investment in joint venture is measured using equity method or at fair value

Disclosure: IFRS 12.21 b (i)

documentation

The description of whether the investment in a joint venture is measured using the equity method or at fair value. [Refer: At fair value [member]; Joint ventures [member]]

ifrs-full

DescriptionOfWhetherThereArePotentialIncomeTaxConsequencesNotPracticablyDeterminable

text

label

Description of whether there are potential income tax consequences not practicably determinable

Disclosure: IAS 12.82 A

documentation

The description of whether there are potential income tax consequences not practically determinable that would result from the payment of dividends to the entity’s shareholders in jurisdictions where income taxes are payable at a higher or lower rate if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity, or where income taxes may be refundable or payable if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity. [Refer: Retained earnings]

ifrs-full

DescriptionOfWhetherThirdpartyCreditEnhancementIsReflectedInFairValueMeasurement

text

label

Description of whether third-party credit enhancement is reflected in fair value measurement

Disclosure: IFRS 13.98

documentation

The description of whether third-party credit enhancement is reflected in the fair value measurement of liabilities measured at fair value and issued with an inseparable third-party credit enhancement. [Refer: At fair value [member]]

ifrs-full

DescriptionWhetherChangeInAccountingPolicyIsMadeInAccordanceWithTransitionalProvisionsOfInitiallyAppliedIFRS

text

label

Description whether change in accounting policy is made in accordance with transitional provisions of initially applied IFRS

Disclosure: IAS 8.28 b

documentation

The description that a change in accounting policy is made in accordance with the transitional provisions of an initially applied IFRS. [Refer: IFRSs [member]]

ifrs-full

DesignatedFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract

 

label

Designated financial liabilities at fair value through profit or loss [abstract]

 

ifrs-full

DesignatedLoansOrReceivablesAtFairValueThroughProfitOrLossAbstract

 

label

Designated loans or receivables at fair value through profit or loss [abstract]

 

ifrs-full

DestructionOfMajorProductionPlantMember

member

label

Destruction of major production plant [member]

Example: IAS 10.22 d

documentation

This member stands for destruction of a major production plant.

ifrs-full

DeterminationOfFairValueOfGoodsOrServicesReceivedOrFairValueOfEquityInstrumentsGrantedOnSharebasedPayments

text

label

Explanation of determination of fair value of goods or services received or fair value of equity instruments granted on share-based payments

Disclosure: IFRS 2.46

documentation

The explanation that enables users of financial statements to understand how the fair value of the goods or services received, or the fair value of the equity instruments granted, in share-based payment arrangements was determined. [Refer: Share-based payment arrangements [member]]

ifrs-full

DifferenceBetweenCarryingAmountOfDividendsPayableAndCarryingAmountOfNoncashAssetsDistributed

X duration, credit

label

Difference between carrying amount of dividends payable and carrying amount of non-cash assets distributed

Disclosure: IFRIC 17.15

documentation

The amount of difference between the carrying amount of dividends payable and the carrying amount of non-cash assets distributed when settling the dividends payable. [Refer: Carrying amount [member]]

ifrs-full

DifferenceBetweenCarryingAmountOfFinancialLiabilityAndAmountContractuallyRequiredToPayAtMaturityToHolderOfObligation

X instant

label

Difference between carrying amount of financial liability and amount contractually required to pay at maturity to holder of obligation

Disclosure: IFRS 7.10 A b, Disclosure: IFRS 7.10 b

documentation

The amount by which the carrying amount of a financial liability is more (less) than the amount that the entity would be contractually required to pay at maturity to the holder of the obligation. [Refer: Carrying amount [member]]

ifrs-full

DilutedEarningsLossPerInstrumentFromContinuingOperationsParticipatingEquityInstrumentsOtherThanOrdinaryShares

X.XX duration

label

Diluted earnings (loss) per instrument from continuing operations, participating equity instruments other than ordinary shares

Common practice: IAS 33.A14

documentation

Diluted earnings (loss) per instrument from continuing operations for an equity instrument that participates in profit with ordinary shares according to a predetermined formula. [Refer: Diluted earnings (loss) per instrument, participating equity instruments other than ordinary shares; Continuing operations [member]]

ifrs-full

DilutedEarningsLossPerInstrumentFromDiscontinuedOperationsParticipatingEquityInstrumentsOtherThanOrdinaryShares

X.XX duration

label

Diluted earnings (loss) per instrument from discontinued operations, participating equity instruments other than ordinary shares

Common practice: IAS 33.A14

documentation

Diluted earnings (loss) per instrument from discontinued operations for an equity instrument that participates in profit with ordinary shares according to a predetermined formula. [Refer: Diluted earnings (loss) per instrument, participating equity instruments other than ordinary shares; Discontinued operations [member]]

ifrs-full

DilutedEarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinaryShares

X.XX duration

label

Diluted earnings (loss) per instrument, participating equity instruments other than ordinary shares

Common practice: IAS 33.A14

documentation

Diluted earnings (loss) per instrument for an equity instrument that participates in profit with ordinary shares according to a predetermined formula.

totalLabel

Total diluted earnings (loss) per instrument, participating equity instruments other than ordinary shares

ifrs-full

DilutedEarningsLossPerShare

X.XX duration

label

Diluted earnings (loss) per share

Disclosure: IAS 33.66, Disclosure: IAS 33.67

documentation

The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator), divided by the weighted average number of ordinary shares outstanding during the period (the denominator), both adjusted for the effects of all dilutive potential ordinary shares. [Refer: Ordinary shares [member]; Weighted average [member]]

commentaryGuidance

The reported value should be tagged twice, with both this element and the element ‘Basic earnings (loss) per share’ when: (a) basic and diluted earnings per share are equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.

totalLabel

Total diluted earnings (loss) per share

ifrs-full

DilutedEarningsLossPerShareFromContinuingOperations

X.XX duration

label

Diluted earnings (loss) per share from continuing operations

Disclosure: IAS 33.66, Disclosure: IAS 33.67

documentation

Diluted earnings (loss) per share from continuing operations. [Refer: Continuing operations [member]; Diluted earnings (loss) per share]

commentaryGuidance

The reported value should be tagged twice, with both this element and the element ‘Basic earnings (loss) per share from continuing operations’ when: (a) basic and diluted earnings per share are equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.

ifrs-full

DilutedEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

X.XX duration

label

Diluted earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred tax

Disclosure: IAS 33.67, Disclosure: IFRS 14.26

documentation

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: 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]]

commentaryGuidance

The reported value should be tagged twice, with both this element and the element ‘Basic earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred tax’ when: (a) basic and diluted earnings per share equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.

ifrs-full

DilutedEarningsLossPerShareFromDiscontinuedOperations

X.XX duration

label

Diluted earnings (loss) per share from discontinued operations

Disclosure: IAS 33.67, Disclosure: IAS 33.68

documentation

Diluted earnings (loss) per share from discontinued operations. [Refer: Diluted earnings (loss) per share; Discontinued operations [member]]

commentaryGuidance

The reported value should be tagged twice, with both this element and the element ‘Basic earnings (loss) per share from discontinued operations’ when: (a) basic and diluted earnings per share are equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.

ifrs-full

DilutedEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

X.XX duration

label

Diluted earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred tax

Disclosure: IAS 33.67, Disclosure: IFRS 14.26

documentation

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: 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]]

commentaryGuidance

The reported value should be tagged twice, with both this element and the element ‘Basic earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred tax’ when: (a) basic and diluted earnings per share equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.

ifrs-full

DilutedEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

X.XX duration

label

Diluted earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred tax

Disclosure: IAS 33.67, Disclosure: IFRS 14.26

documentation

Diluted earnings (loss) per share that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Diluted earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax]

commentaryGuidance

The reported value should be tagged twice, with both this element and the element ‘Basic earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred tax’ when: (a) basic and diluted earnings per share equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.

ifrs-full

DilutedEarningsPerShareAbstract

 

label

Diluted earnings per share [abstract]

 

ifrs-full

DilutiveEffectOfConvertibleInstrumentsOnNumberOfOrdinaryShares

shares

label

Dilutive effect of convertible instruments on number of ordinary shares

Common practice: IAS 33.70 b

documentation

The number of dilutive potential ordinary shares that relate to the assumed conversion of the entity’s convertible instruments.

ifrs-full

DilutiveEffectOfShareOptionsOnNumberOfOrdinaryShares

shares

label

Dilutive effect of share options on number of ordinary shares

Common practice: IAS 33.70 b

documentation

The number of dilutive potential ordinary shares that relate to the assumed exercise of the entity’s share options.

ifrs-full

DirectFinanceLeasesAcquiredInBusinessCombinationMember

member

label

Direct finance leases acquired in business combination [member]

Example: IFRS 3.B64 h

documentation

This member stands for direct finance leases that are acquired in business combinations. [Refer: Business combinations [member]]

ifrs-full

DirectOperatingExpenseFromInvestmentProperty

(X) duration, debit

label

Direct operating expense from investment property

Common practice: IAS 40.75 f

documentation

The amount of direct operating expenses (including repairs and maintenance) arising from investment property. [Refer: Investment property]

negatedTotalLabel

Total direct operating expense from investment property

ifrs-full

DirectOperatingExpenseFromInvestmentPropertyAbstract

 

label

Direct operating expense from investment property [abstract]

 

ifrs-full

DirectOperatingExpenseFromInvestmentPropertyGeneratingRentalIncome

(X) duration, debit

label

Direct operating expense from investment property generating rental income

Disclosure: IAS 40.75 f (ii)

documentation

The amount of direct operating expenses (including repairs and maintenance) arising from investment property that generated rental income during the period recognised in profit or loss. [Refer: Investment property]

negatedLabel

Direct operating expense from investment property generating rental income

ifrs-full

DirectOperatingExpenseFromInvestmentPropertyNotGeneratingRentalIncome

(X) duration, debit

label

Direct operating expense from investment property not generating rental income

Disclosure: IAS 40.75 f (iii)

documentation

The amount of direct operating expenses (including repairs and maintenance) arising from investment property that did not generate rental income during the period recognised in profit or loss. [Refer: Investment property]

negatedLabel

Direct operating expense from investment property not generating rental income

ifrs-full

DirectorsRemunerationExpense

X duration, debit

label

Directors’ remuneration expense

Common practice: IAS 1.112 c

documentation

The amount of remuneration paid or payable to the entity’s directors.

ifrs-full

DisaggregationOfInsuranceContractsAxis

axis

label

Disaggregation of insurance contracts [axis]

Disclosure: Effective 2023-01-01 IFRS 17.107, Disclosure: Effective 2023-01-01 IFRS 17.109, Disclosure: Effective 2023-01-01 IFRS 17.131 a, Disclosure: Effective 2023-01-01 IFRS 17.132 b, Disclosure: Effective 2023-01-01 IFRS 17.98

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

DisaggregationOfInsuranceContractsMember

member [default]

label

Disaggregation of insurance contracts [member]

Disclosure: Effective 2023-01-01 IFRS 17.107, Disclosure: Effective 2023-01-01 IFRS 17.109, Disclosure: Effective 2023-01-01 IFRS 17.131 a, Disclosure: Effective 2023-01-01 IFRS 17.132 b, Disclosure: Effective 2023-01-01 IFRS 17.98

documentation

This member stands for all insurance contracts when disaggregated into insurance contracts issued and reinsurance contracts held. It also represents the standard value for the ‘Disaggregation of insurance contracts’ axis if no other member is used. [Refer: Insurance contracts [member]]

ifrs-full

DisclosureOfAccountingPoliciesMember

member

label

Disclosure of Accounting Policies [member]

Disclosure: Expiry date 2025-01-01 IAS 1.139 V

documentation

This member stands for Disclosure of Accounting Policies (Amendments to IAS 1 and IFRS Practice Statement 2) issued in February 2021.

ifrs-full

DisclosureOfAccountingJudgementsAndEstimatesExplanatory

text block

label

Disclosure of accounting judgements and estimates [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of judgements that management has made in the process of applying the entity’s accounting policies that have the most significant effect on amounts recognised in the financial statements along with information about the assumptions that the entity makes about the future, and other major sources of estimation uncertainty at the end of the reporting period, that have a significant risk of resulting in a material adjustment to the carrying amounts of assets and liabilities within the next year. [Refer: Carrying amount [member]]

ifrs-full

DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory

text block

label

Disclosure of accrued expenses and other liabilities [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of accrued expenses and other liabilities. [Refer: Accruals; Other liabilities]

ifrs-full

DisclosureOfAcquiredReceivablesAbstract

 

label

Disclosure of acquired receivables [abstract]

 

ifrs-full

DisclosureOfAcquiredReceivablesExplanatory

text block

label

Disclosure of acquired receivables [text block]

Disclosure: IFRS 3.B64 h

documentation

The disclosure of receivables acquired in a business combination. [Refer: Business combinations [member]]

ifrs-full

DisclosureOfAcquiredReceivablesLineItems

line items

label

Disclosure of acquired receivables [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfAcquiredReceivablesTable

table

label

Disclosure of acquired receivables [table]

Disclosure: IFRS 3.B64 h

documentation

Schedule disclosing information related to receivables acquired in business combinations.

ifrs-full

DisclosureOfActualClaimsComparedWithPreviousEstimatesAbstract

 

label

Disclosure of actual claims compared with previous estimates [abstract]

 

ifrs-full

DisclosureOfActualClaimsComparedWithPreviousEstimatesExplanatory

text block

label

Disclosure of actual claims compared with previous estimates [text block]

Disclosure: Effective 2023-01-01 IFRS 17.130, Disclosure: Expiry date 2023-01-01 IFRS 4.39 c (iii)

documentation

The disclosure of actual claims compared with previous estimates of the undiscounted amount of the claims (ie claims development). The disclosure about claims development shall start with the period when the earliest material claim(s) arose and for which there is still uncertainty about the amount and timing of the claims payments at the end of the reporting period, but is not required to start more than 10 years before the end of the reporting period. The entity is not required to disclose information about the development of claims for which uncertainty about the amount and timing of the claims payments is resolved typically within one year.

ifrs-full

DisclosureOfActualClaimsComparedWithPreviousEstimatesLineItems

line items

label

Disclosure of actual claims compared with previous estimates [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfActualClaimsComparedWithPreviousEstimatesTable

table

label

Disclosure of actual claims compared with previous estimates [table]

Disclosure: Effective 2023-01-01 IFRS 17.130

documentation

Schedule disclosing information related to actual claims compared with previous estimates.

ifrs-full

DisclosureOfAdditionalInformationAboutDefinedBenefitPlansExplanatory

text block

label

Disclosure of additional information about defined benefit plans [text block]

Disclosure: IAS 19.137

documentation

The disclosure of additional information about defined benefit plans necessary to meet the objectives of IAS 19. [Refer: Defined benefit plans [member]]

ifrs-full

DisclosureOfAdditionalInformationAboutLeasingActivitiesForLesseeExplanatory

text block

label

Disclosure of additional information about leasing activities for lessee [text block]

Disclosure: IFRS 16.59

documentation

The disclosure of additional information about leasing activities of a lessee.

ifrs-full

DisclosureOfAdditionalInformationAboutLeasingActivitiesForLessorExplanatory

text block

label

Disclosure of additional information about leasing activities for lessor [text block]

Disclosure: IFRS 16.92

documentation

The disclosure of additional information about leasing activities of a lessor.

ifrs-full

DisclosureOfAdditionalInformationAboutUnderstandingFinancialPositionsAndLiquidityOfEntityExplanatory

text block

label

Disclosure of additional information about understanding financial position and liquidity of entity [text block]

Example: IAS 7.50

documentation

The disclosure of additional information that may be relevant to users of financial statements in understanding the financial position and liquidity of an entity.

ifrs-full

DisclosureOfAdditionalInformationExplanatory

text block

label

Disclosure of additional information [text block]

Disclosure: IAS 1.112 c

documentation

The disclosure of additional information that is not presented elsewhere in the financial statements, but that is relevant to an understanding of them.

ifrs-full

DisclosureOfAdditionalInformationRepresentativeOfRiskExposureArisingFromContractsWithinScopeOfIFRS17DuringPeriodExplanatory

text block

label

Disclosure of additional information representative of risk exposure arising from contracts within scope of IFRS 17 during period [text block]

Disclosure: Effective 2023-01-01 IFRS 17.123

documentation

The disclosure of additional information that is representative of the entity’s risk exposure arising from contracts within the scope of IFRS 17 during the period, if the information disclosed about the entity’s exposure to risk at the end of the reporting period is not representative.

ifrs-full

DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesAbstract

 

label

Disclosure of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [abstract]

 

ifrs-full

DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesExplanatory

text block

label

Disclosure of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [text block]

Disclosure: Effective 2023-01-01 IFRS 17.113 b

documentation

The disclosure of the adjustments made when an entity changed the basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features; Insurance finance income (expenses)]

ifrs-full

DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesLineItems

line items

label

Disclosure of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesTable

table

label

Disclosure of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [table]

Disclosure: Effective 2023-01-01 IFRS 17.113 b

documentation

Schedule disclosing information related to the adjustments made when an entity changed the basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features.

ifrs-full

DisclosureOfAllowanceForCreditLossesExplanatory

text block

label

Disclosure of allowance for credit losses [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of the allowance relating to impairments of financial assets due to credit losses. [Refer: Financial assets]

ifrs-full

DisclosureOfAmountsArisingFromInsuranceContractsExplanatory

text block

label

Disclosure of amounts arising from insurance contracts [text block]

Disclosure: Expiry date 2023-01-01 IFRS 4.36

documentation

The disclosure of information that identifies and explains the amounts in the entity’s financial statements arising from insurance contracts. [Refer: Types of insurance contracts [member]]

ifrs-full

DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesAbstract

 

label

Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [abstract]

 

ifrs-full

DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory

text block

label

Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [text block]

Disclosure: IAS 24.18 A

documentation

The disclosure of amounts incurred by the entity for provision of key management personnel services that are provided by separate management entities. [Refer: Key management personnel of entity or parent [member]; Separate management entities [member]]

ifrs-full

DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesLineItems

line items

label

Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesTable

table

label

Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [table]

Disclosure: IAS 24.18 A

documentation

Schedule disclosing information related to the amounts incurred by the entity for provision of key management personnel services that are provided by separate management entities.

ifrs-full

DisclosureOfAmountsOfPotentialIncomeTaxConsequencesPracticablyDeterminableExplanatory

text

label

Description of amounts of potential income tax consequences practicably determinable

Disclosure: IAS 12.82 A

documentation

The description of the amounts of the practically determinable potential income tax consequences that would result from the payment of dividends to the entity’s shareholders in jurisdictions where income taxes are payable at a higher or lower rate if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity, or where income taxes may be refundable or payable if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity. [Refer: Retained earnings]

ifrs-full

DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateAbstract

 

label

Disclosure of amounts to be recovered or settled after 12 months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than 12 months after reporting date [abstract]

 

ifrs-full

DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateExplanatory

text block

label

Disclosure of amounts to be recovered or settled after 12 months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than 12 months after reporting date [text block]

Disclosure: IAS 1.61

documentation

The disclosure of amounts to be recovered or settled after 12 months for classes of assets and liabilities that contain amounts to be recovered or settled both no more, and more than, 12 months after reporting date.

ifrs-full

DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateLineItems

line items

label

Disclosure of amounts to be recovered or settled after 12 months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than 12 months after reporting date [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateTable

table

label

Disclosure of amounts to be recovered or settled after 12 months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than 12 months after reporting date [table]

Disclosure: IAS 1.61

documentation

Schedule disclosing information related to amounts to be recovered or settled after 12 months for classes of assets and liabilities that contain amounts to be recovered or settled both no more, and more than, 12 months after reporting date.

ifrs-full

DisclosureOfAnalysisOfInsuranceRevenueAbstract

 

label

Disclosure of analysis of insurance revenue [abstract]

 

ifrs-full

DisclosureOfAnalysisOfInsuranceRevenueExplanatory

text block

label

Disclosure of analysis of insurance revenue [text block]

Disclosure: Effective 2023-01-01 IFRS 17.106

documentation

The disclosure of the analysis of insurance revenue. [Refer: Insurance revenue]

ifrs-full

DisclosureOfAnalysisOfInsuranceRevenueLineItems

line items

label

Disclosure of analysis of insurance revenue [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfAnalysisOfInsuranceRevenueTable

table

label

Disclosure of analysis of insurance revenue [table]

Disclosure: Effective 2023-01-01 IFRS 17.106

documentation

Schedule disclosing information related to the analysis of insurance revenue.

ifrs-full

DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemAbstract

 

label

Disclosure of analysis of other comprehensive income by item [abstract]

 

ifrs-full

DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemExplanatory

text block

label

Disclosure of analysis of other comprehensive income by item [text block]

Disclosure: IAS 1.106 A

documentation

The entire disclosure of the analysis of other comprehensive income by item.

ifrs-full

DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems

line items

label

Disclosure of analysis of other comprehensive income by item [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemTable

table

label

Disclosure of analysis of other comprehensive income by item [table]

Disclosure: IAS 1.106 A

documentation

Schedule disclosing information related to the analysis of other comprehensive income by item.

ifrs-full

DisclosureOfAnalysisOfPresentValueOfDefinedBenefitObligationThatDistinguishesNatureCharacteristicsAndRisksExplanatory

text block

label

Disclosure of analysis of present value of defined benefit obligation that distinguishes nature, characteristics and risks [text block]

Example: IAS 19.137

documentation

The disclosure of an analysis of the present value of a defined benefit obligation that distinguishes the nature, characteristics and risks of the obligation. Such a disclosure could distinguish: (a) between amounts owing to active members, deferred members, and pensioners; (b) between vested benefits and accrued but not vested benefits; and (c) between conditional benefits, amounts attributable to future salary increases and other benefits. [Refer: Defined benefit obligation, at present value]

ifrs-full

DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsAbstract

 

label

Disclosure of analysis of single amount of discontinued operations [abstract]

 

ifrs-full

DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsExplanatory

text block

label

Disclosure of analysis of single amount of discontinued operations [text block]

Disclosure: IFRS 5.33 b

documentation

The disclosure of the analysis of the single amount of discontinued operations. [Refer: Discontinued operations [member]]

ifrs-full

DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsLineItems

line items

label

Disclosure of analysis of single amount of discontinued operations [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsTable

table

label

Disclosure of analysis of single amount of discontinued operations [table]

Disclosure: IFRS 5.33 b

documentation

Schedule disclosing information related to the analysis of the single amount of discontinued operations.

ifrs-full

DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentAbstract

 

label

Disclosure of assets and liabilities with significant risk of material adjustment [abstract]

 

ifrs-full

DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory

text block

label

Disclosure of assets and liabilities with significant risk of material adjustment [text block]

Disclosure: IAS 1.125

documentation

The disclosure of assets and liabilities for which there exists a significant risk of material adjustment within the next year.

ifrs-full

DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems

line items

label

Disclosure of assets and liabilities with significant risk of material adjustment [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentTable

table

label

Disclosure of assets and liabilities with significant risk of material adjustment [table]

Disclosure: IAS 1.125

documentation

Schedule disclosing information related to assets and liabilities with a significant risk of material adjustment.

ifrs-full

DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAbstract

 

label

Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [abstract]

 

ifrs-full

DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersExplanatory

text block

label

Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [text block]

Disclosure: IFRS 15.128 a

documentation

The disclosure of assets recognised from the costs to obtain or fulfil contracts with customers.

ifrs-full

DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersLineItems

line items

label

Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersTable

table

label

Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [table]

Disclosure: IFRS 15.128 a

documentation

Schedule disclosing information related to assets recognised from the costs to obtain or fulfil contracts with customers.

ifrs-full

DisclosureOfAttributionOfExpensesByNatureToTheirFunctionAbstract

 

label

Disclosure of attribution of expenses by nature to their function [abstract]

 

ifrs-full

DisclosureOfAttributionOfExpensesByNatureToTheirFunctionExplanatory

text block

label

Disclosure of attribution of expenses by nature to their function [text block]

Common practice: IAS 1.104, Common practice: IAS 1.112 c

documentation

The disclosure of attribution of expenses by nature to line items by function in the statement of profit or loss.

ifrs-full

DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems

line items

label

Disclosure of attribution of expenses by nature to their function [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfAttributionOfExpensesByNatureToTheirFunctionTable

table

label

Disclosure of attribution of expenses by nature to their function [table]

Common practice: IAS 1.104, Common practice: IAS 1.112 c

documentation

Schedule disclosing information related to attribution of expenses by nature to analysis of expenses by function in the statement of profit or loss.

ifrs-full

DisclosureOfAuditorsRemunerationExplanatory

text block

label

Disclosure of auditors’ remuneration [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of compensation to the entity’s auditors.

ifrs-full

DisclosureOfAuthorisationOfFinancialStatementsExplanatory

text block

label

Disclosure of authorisation of financial statements [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of the authorisation of financial statements for issue.

ifrs-full

DisclosureOfAvailableforsaleAssetsExplanatory

text block

label

Disclosure of available-for-sale financial assets [text block]

Common practice: Expiry date 2023-01-01 IAS 1.10 e

documentation

The disclosure of financial assets classified as available for sale. [Refer: Financial assets available-for-sale]

ifrs-full

DisclosureOfBasisOfConsolidationExplanatory

text block

label

Disclosure of basis of consolidation [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of the basis used for consolidation.

ifrs-full

DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory

text block

label

Disclosure of basis of preparation of financial statements [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of the basis used for the preparation of the financial statements.

ifrs-full

DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory

text block

label

Disclosure of biological assets, agriculture produce at point of harvest and government grants related to biological assets [text block]

Disclosure: IAS 41 – Disclosure

documentation

The entire disclosure for biological assets, agricultural produce at point of harvest and government grants related to biological assets.

ifrs-full

DisclosureOfBorrowingCostsExplanatory

text block

label

Disclosure of borrowing costs [text block]

Disclosure: IAS 23 – Disclosure

documentation

The entire disclosure for borrowing costs.

ifrs-full

DisclosureOfBorrowingsExplanatory

text block

label

Disclosure of borrowings [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of borrowings. [Refer: Borrowings]

ifrs-full

DisclosureOfBreakdownOfAssetsAndLiabilitiesAggregatedIntoSingleLineInvestmentBalanceTransitionFromProportionateConsolidationToEquityMethodExplanatory

text block

label

Disclosure of breakdown of assets and liabilities aggregated into single line investment balance, transition from proportionate consolidation to equity method [text block]

Disclosure: IFRS 11.C5

documentation

The disclosure of the breakdown of assets and liabilities that have been aggregated into the single line investment balance for the transition from proportionate consolidation to the equity method.

ifrs-full

DisclosureOfBusinessCombinationsAbstract

 

label

Disclosure of detailed information about business combination [abstract]

 

ifrs-full

DisclosureOfBusinessCombinationsExplanatory

text block

label

Disclosure of business combinations [text block]

Disclosure: IFRS 3 -, Disclosure:

documentation

The entire disclosure for business combinations.

ifrs-full

DisclosureOfBusinessCombinationsLineItems

line items

label

Disclosure of detailed information about business combination [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfBusinessCombinationsTable

table

label

Disclosure of detailed information about business combination [table]

Disclosure: IFRS 3.B64

documentation

Schedule disclosing information related to details of business combinations.

ifrs-full

DisclosureOfCashAndBankBalancesAtCentralBanksExplanatory

text block

label

Disclosure of cash and bank balances at central banks [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of cash and bank balances at central banks.

ifrs-full

DisclosureOfCashAndCashEquivalentsExplanatory

text block

label

Disclosure of cash and cash equivalents [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of cash and cash equivalents. [Refer: Cash and cash equivalents]

ifrs-full

DisclosureOfCashFlowStatementExplanatory

text block

label

Disclosure of cash flow statement [text block]

Disclosure: IAS 7 – Presentation of a statement of cash flows

documentation

The entire disclosure for a statement of cash flows.

ifrs-full

DisclosureOfChangesInAccountingEstimatesAbstract

 

label

Disclosure of changes in accounting estimates [abstract]

 

ifrs-full

DisclosureOfChangesInAccountingEstimatesExplanatory

text block

label

Disclosure of changes in accounting estimates [text block]

Disclosure: IAS 8.39

documentation

The disclosure of changes in accounting estimates.

ifrs-full

DisclosureOfChangesInAccountingEstimatesLineItems

line items

label

Disclosure of changes in accounting estimates [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfChangesInAccountingEstimatesTable

table

label

Disclosure of changes in accounting estimates [table]

Disclosure: IAS 8.39

documentation

Schedule disclosing information related to the changes in accounting estimates.

ifrs-full

DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory

text block

label

Disclosure of changes in accounting policies, accounting estimates and errors [text block]

Disclosure: IAS 8 – Accounting policies

documentation

The entire disclosure for changes in accounting policies, accounting estimates and errors.

ifrs-full

DisclosureOfChangesInAccountingPoliciesExplanatory

text block

label

Disclosure of changes in accounting policies [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of changes made to accounting policies by the entity.

ifrs-full

DisclosureOfClaimsAndBenefitsPaidExplanatory

text block

label

Disclosure of claims and benefits paid [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of claims and benefits paid to policyholders.

ifrs-full

DisclosureOfClassesOfShareCapitalAbstract

 

label

Disclosure of classes of share capital [abstract]

 

ifrs-full

DisclosureOfClassesOfShareCapitalExplanatory

text block

label

Disclosure of classes of share capital [text block]

Disclosure: IAS 1.79 a

documentation

The disclosure of classes of share capital. [Refer: Share capital [member]]

ifrs-full

DisclosureOfClassesOfShareCapitalLineItems

line items

label

Disclosure of classes of share capital [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfClassesOfShareCapitalTable

table

label

Disclosure of classes of share capital [table]

Disclosure: IAS 1.79 a

documentation

Schedule disclosing information related to classes of share capital.

ifrs-full

DisclosureOfCollateralExplanatory

text block

label

Disclosure of collateral [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of assets and liabilities used as collateral.

ifrs-full

DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory

text block

label

Disclosure of commitments and contingent liabilities [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of commitments and contingent liabilities. [Refer: Contingent liabilities [member]]

ifrs-full

DisclosureOfCommitmentsExplanatory

text block

label

Disclosure of commitments [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of commitments.

ifrs-full

DisclosureOfComparativeInformationPreparedUnderPreviousGAAPAbstract

 

label

Disclosure of comparative information prepared under previous GAAP [abstract]

 

ifrs-full

DisclosureOfComparativeInformationPreparedUnderPreviousGAAPExplanatory

text block

label

Disclosure of comparative information prepared under previous GAAP [text block]

Disclosure: IFRS 1.24

documentation

The disclosure, in the entity’s first IFRS financial statements, of comparative information prepared under previous GAAP.

ifrs-full

DisclosureOfComparativeInformationPreparedUnderPreviousGAAPLineItems

line items

label

Disclosure of comparative information prepared under previous GAAP [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfComparativeInformationPreparedUnderPreviousGAAPTable

table

label

Disclosure of comparative information prepared under previous GAAP [table]

Disclosure: IFRS 1.24

documentation

Schedule disclosing information related to comparative information prepared under previous GAAP.

ifrs-full

DisclosureOfCompositionOfGroupExplanatory

text block

label

Disclosure of composition of group [text block]

Disclosure: IFRS 12.10 a (i)

documentation

The disclosure of the composition of the group (the parent and all its subsidiaries). [Refer: Subsidiaries [member]; Parent [member]]

ifrs-full

DisclosureOfCompoundFinancialInstrumentsWithMultipleEmbeddedDerivativesExplanatory

text

label

Description of compound financial instruments with multiple embedded derivatives

Disclosure: IFRS 7.17

documentation

The description of financial instruments with both a liability and an equity component that have multiple embedded derivatives whose values are interdependent (such as a callable convertible debt instrument). [Refer: Derivatives [member]; Financial instruments, class [member]]

ifrs-full

DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory

text block

label

Disclosure of separate financial statements [text block]

Disclosure: IAS 27 – Disclosure, Disclosure: IFRS 12 – Objective

documentation

The entire disclosure for separate financial statements.

ifrs-full

DisclosureOfContingentLiabilitiesAbstract

 

label

Disclosure of contingent liabilities [abstract]

 

ifrs-full

DisclosureOfContingentLiabilitiesExplanatory

text block

label

Disclosure of contingent liabilities [text block]

Disclosure: IAS 37.86

documentation

The disclosure of contingent liabilities. [Refer: Contingent liabilities [member]]

ifrs-full

DisclosureOfContingentLiabilitiesInBusinessCombinationAbstract

 

label

Disclosure of contingent liabilities in business combination [abstract]

 

ifrs-full

DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory

text block

label

Disclosure of contingent liabilities in business combination [text block]

Disclosure: IFRS 3.B64 j

documentation

The disclosure of contingent liabilities in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]

ifrs-full

DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems

line items

label

Disclosure of contingent liabilities in business combination [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfContingentLiabilitiesInBusinessCombinationTable

table

label

Disclosure of contingent liabilities in business combination [table]

Disclosure: IFRS 3.B64 j, Disclosure: IFRS 3.B67 c

documentation

Schedule disclosing information related to contingent liabilities in business combinations.

ifrs-full

DisclosureOfContingentLiabilitiesLineItems

line items

label

Disclosure of contingent liabilities [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfContingentLiabilitiesTable

table

label

Disclosure of contingent liabilities [table]

Disclosure: IAS 37.86

documentation

Schedule disclosing information related to contingent liabilities.

ifrs-full

DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsAbstract

 

label

Disclosure of continuing involvement in derecognised financial assets [abstract]

 

ifrs-full

DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsExplanatory

text block

label

Disclosure of continuing involvement in derecognised financial assets [text block]

Disclosure: IFRS 7.42E, Disclosure: IFRS 7.42G

documentation

The disclosure of continuing involvement in derecognised financial assets. [Refer: Financial assets]

ifrs-full

DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems

line items

label

Disclosure of continuing involvement in derecognised financial assets [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsTable

table

label

Disclosure of continuing involvement in derecognised financial assets [table]

Disclosure: IFRS 7.42E, Disclosure: IFRS 7.42G

documentation

Schedule disclosing information related to continuing involvement in derecognised financial assets.

ifrs-full

DisclosureOfCostOfSalesExplanatory

text block

label

Disclosure of cost of sales [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of the cost of sales. [Refer: Cost of sales]

ifrs-full

DisclosureOfCreditRiskExplanatory

text block

label

Disclosure of credit risk [text block]

Common practice: IAS 1.10 e, Disclosure: IFRS 7 – Credit risk

documentation

The disclosure of credit risk. [Refer: Credit risk [member]]

ifrs-full

DisclosureOfCreditRiskExposureAbstract

 

label

Disclosure of credit risk exposure [abstract]

 

ifrs-full

DisclosureOfCreditRiskExposureExplanatory

text block

label

Disclosure of credit risk exposure [text block]

Disclosure: IFRS 7.35M

documentation

The disclosure of the credit risk exposure. Credit risk exposure is the credit risk inherent in an entity’s financial assets and commitments to extend credit.

ifrs-full

DisclosureOfCreditRiskExposureLineItems

line items

label

Disclosure of credit risk exposure [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfCreditRiskExposureTable

table

label

Disclosure of credit risk exposure [table]

Disclosure: IFRS 7.35M

documentation

Schedule disclosing information related to the credit risk exposure.

ifrs-full

DisclosureOfCreditRiskOfInsuranceContractsExplanatory

text block

label

Disclosure of credit risk of insurance contracts [text block]

Disclosure: Expiry date 2023-01-01 IFRS 4.39 d

documentation

The disclosure of information about the credit risk of insurance contracts. [Refer: Credit risk [member]; Types of insurance contracts [member]]

ifrs-full

DisclosureOfDebtSecuritiesExplanatory

text block

label

Disclosure of debt instruments [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of debt instruments. [Refer: Debt instruments issued; Debt instruments held]

ifrs-full

DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory

text block

label

Disclosure of deferred acquisition costs arising from insurance contracts [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts]

ifrs-full

DisclosureOfDeferredIncomeExplanatory

text block

label

Disclosure of deferred income [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of deferred income. [Refer: Deferred income including contract liabilities]

ifrs-full

DisclosureOfDeferredTaxesExplanatory

text block

label

Disclosure of deferred taxes [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of deferred taxes. [Refer: Deferred tax liabilities; Deferred tax assets]

ifrs-full

DisclosureOfDefinedBenefitPlansAbstract

 

label

Disclosure of defined benefit plans [abstract]

 

ifrs-full

DisclosureOfDefinedBenefitPlansExplanatory

text block

label

Disclosure of defined benefit plans [text block]

Disclosure: IAS 19.138

documentation

The disclosure of defined benefit plans. [Refer: Defined benefit plans [member]]

ifrs-full

DisclosureOfDefinedBenefitPlansLineItems

line items

label

Disclosure of defined benefit plans [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfDefinedBenefitPlansTable

table

label

Disclosure of defined benefit plans [table]

Disclosure: IAS 19.138

documentation

Schedule disclosing information related to defined benefit plans.

ifrs-full

DisclosureOfDefinedContributionPlansExplanatory

text block

label

Disclosure of defined contribution plans [text block]

Common practice: IAS 19.28

documentation

The disclosure of defined contribution plans. [Refer: Post-employment benefit expense, defined contribution plans]

ifrs-full

DisclosureOfDepositaryReceiptsAbstract

 

label

Disclosure of depositary receipts [abstract]

 

ifrs-full

DisclosureOfDepositaryReceiptsExplanatory

text block

label

Disclosure of depositary receipts [text block]

Common practice: IAS 1.112 c

documentation

The disclosure of information about depositary receipts.

ifrs-full

DisclosureOfDepositaryReceiptsLineItems

line items

label

Disclosure of depositary receipts [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfDepositaryReceiptsTable

table

label

Disclosure of depositary receipts [table]

Common practice: IAS 1.112 c

documentation

Schedule disclosing information about depositary receipts.

ifrs-full

DisclosureOfDepositsFromBanksExplanatory

text block

label

Disclosure of deposits from banks [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of deposits from banks. [Refer: Deposits from banks]

ifrs-full

DisclosureOfDepositsFromCustomersExplanatory

text block

label

Disclosure of deposits from customers [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of deposits from customers. [Refer: Deposits from customers]

ifrs-full

DisclosureOfDepreciationAndAmortisationExpenseExplanatory

text block

label

Disclosure of depreciation and amortisation expense [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of depreciation and amortisation expense. [Refer: Depreciation and amortisation expense]

ifrs-full

DisclosureOfDerivativeFinancialInstrumentsExplanatory

text block

label

Disclosure of derivative financial instruments [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of derivative financial instruments. [Refer: Derivatives [member]]

ifrs-full

DisclosureOfDetailedInformationAboutBiologicalAssetsAbstract

 

label

Disclosure of detailed information about biological assets [abstract]

 

ifrs-full

DisclosureOfDetailedInformationAboutBiologicalAssetsExplanatory

text block

label

Disclosure of detailed information about biological assets [text block]

Example: IAS 41.43

documentation

The disclosure of detailed information about biological assets. [Refer: Biological assets]

ifrs-full

DisclosureOfDetailedInformationAboutBiologicalAssetsLineItems

line items

label

Disclosure of detailed information about biological assets [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfDetailedInformationAboutBiologicalAssetsTable

table

label

Disclosure of detailed information about biological assets [table]

Example: IAS 41.43

documentation

Schedule disclosing information related to details of biological assets.

ifrs-full

DisclosureOfDetailedInformationAboutBorrowingsAbstract

 

label

Disclosure of detailed information about borrowings [abstract]

 

ifrs-full

DisclosureOfDetailedInformationAboutBorrowingsExplanatory

text block

label

Disclosure of detailed information about borrowings [text block]

Common practice: IFRS 7.7

documentation

The disclosure of detailed information about borrowings. [Refer: Borrowings]

ifrs-full

DisclosureOfDetailedInformationAboutBorrowingsLineItems

line items

label

Disclosure of detailed information about borrowings [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfDetailedInformationAboutBorrowingsTable

table

label

Disclosure of detailed information about borrowings [table]

Common practice: IFRS 7.7

documentation

Schedule disclosing information related to details of borrowings.

ifrs-full

DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory

text block

label

Disclosure of detailed information about business combination [text block]

Disclosure: IFRS 3 -, Disclosure: application of paragraphs 59 and 61

documentation

The disclosure of detailed information about business combinations. [Refer: Business combinations [member]]

ifrs-full

DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17Abstract

 

label

Disclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [abstract]

 

ifrs-full

DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17Explanatory

text block

label

Disclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [text block]

Disclosure: Effective 2023-01-01 IFRS 17.127

documentation

The disclosure of detailed information about concentrations of risk that arises from contracts within the scope of IFRS 17.

ifrs-full

DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17LineItems

line items

label

Disclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17Table

table

label

Disclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [table]

Disclosure: Effective 2023-01-01 IFRS 17.127

documentation

Schedule disclosing information related to concentrations of risk that arises from contracts within the scope of IFRS 17.

ifrs-full

DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4Abstract

 

label

Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 [abstract]

 

ifrs-full

DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4Explanatory

text block

label

Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 [text block]

Disclosure: Expiry date 2023-01-01 IFRS 4.39G a

documentation

The disclosure of detailed information about the financial assets described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]

ifrs-full

DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForAssociatesAbstract

 

label

Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for associates [abstract]

 

ifrs-full

DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForAssociatesExplanatory

text block

label

Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for associates [text block]

Disclosure: Expiry date 2023-01-01 IFRS 4.39 J

documentation

The disclosure of detailed information about the financial assets described in paragraph 39E(a) of IFRS 4 for associates. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]

ifrs-full

DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForAssociatesLineItems

line items

label

Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for associates [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForAssociatesTable

table

label

Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for associates [table]

Disclosure: Expiry date 2023-01-01 IFRS 4.39 J

documentation

Schedule disclosing information related to the financial assets described in paragraph 39E(a) of IFRS 4 for associates.

ifrs-full

DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForJointVenturesAbstract

 

label

Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures [abstract]

 

ifrs-full

DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForJointVenturesExplanatory

text block

label

Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures [text block]

Disclosure: Expiry date 2023-01-01 IFRS 4.39 J

documentation

The disclosure of detailed information about the financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]

ifrs-full

DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForJointVenturesLineItems

line items

label

Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForJointVenturesTable

table

label

Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures [table]

Disclosure: Expiry date 2023-01-01 IFRS 4.39 J

documentation

Schedule disclosing information related to the financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures.

ifrs-full

DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4LineItems

line items

label

Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4Table

table

label

Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 [table]

Disclosure: Expiry date 2023-01-01 IFRS 4.39G a

documentation

Schedule disclosing information related to the financial assets described in paragraph 39E(a) of IFRS 4.

ifrs-full

DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory

text block

label

Disclosure of detailed information about financial instruments [text block]

Disclosure: IFRS 7.31, Disclosure: IFRS 7.35K, Disclosure: IFRS 7.7

documentation

The disclosure of detailed information about financial instruments. [Refer: Financial instruments, class [member]]

ifrs-full

DisclosureOfDetailedInformationAboutHedgedItemsAbstract

 

label

Disclosure of detailed information about hedged items [abstract]

 

ifrs-full

DisclosureOfDetailedInformationAboutHedgedItemsExplanatory

text block

label

Disclosure of detailed information about hedged items [text block]

Disclosure: IFRS 7.24B

documentation

The disclosure of detailed information about hedged items. [Refer: Hedged items [member]]

ifrs-full

DisclosureOfDetailedInformationAboutHedgedItemsLineItems

line items

label

Disclosure of detailed information about hedged items [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfDetailedInformationAboutHedgedItemsTable

table

label

Disclosure of detailed information about hedged items [table]

Disclosure: IFRS 7.24B

documentation

Schedule disclosing information related to details of hedged items.

ifrs-full

DisclosureOfDetailedInformationAboutHedgesExplanatory

text block

label

Disclosure of detailed information about hedges [text block]

Disclosure: Expiry date 2023-01-01 IFRS 7.22

documentation

The disclosure of detailed information about hedges.

ifrs-full

DisclosureOfDetailedInformationAboutHedgingInstrumentsAbstract

 

label

Disclosure of detailed information about hedging instruments [abstract]

 

ifrs-full

DisclosureOfDetailedInformationAboutHedgingInstrumentsExplanatory

text block

label

Disclosure of detailed information about hedging instruments [text block]

Disclosure: IFRS 7.24 A

documentation

The disclosure of detailed information about hedging instruments. [Refer: Hedging instruments [member]]

ifrs-full

DisclosureOfDetailedInformationAboutHedgingInstrumentsLineItems

line items

label

Disclosure of detailed information about hedging instruments [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfDetailedInformationAboutHedgingInstrumentsTable

table

label

Disclosure of detailed information about hedging instruments [table]

Disclosure: IFRS 7.24 A

documentation

Schedule disclosing information related to details of hedging instruments.

ifrs-full

DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory

text block

label

Disclosure of detailed information about intangible assets [text block]

Disclosure: IAS 38.118

documentation

The disclosure of detailed information about intangible assets. [Refer: Intangible assets other than goodwill]

ifrs-full

DisclosureOfDetailedInformationAboutInvestmentPropertyExplanatory

text block

label

Disclosure of detailed information about investment property [text block]

Disclosure: IAS 40.32 A

documentation

The disclosure of detailed information about investment property. [Refer: Investment property]

ifrs-full

DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory

text block

label

Disclosure of detailed information about property, plant and equipment [text block]

Disclosure: IAS 16.73

documentation

The disclosure of detailed information about property, plant and equipment. [Refer: Property, plant and equipment]

ifrs-full

DisclosureOfDetailedInformationAboutServiceConcessionArrangementsExplanatory

text block

label

Disclosure of detailed information about service concession arrangements [text block]

Disclosure: SIC 29.6

documentation

The disclosure of detailed information about service concession arrangements. [Refer: Service concession arrangements [member]]

ifrs-full

DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersAbstract

 

label

Disclosure of disaggregation of revenue from contracts with customers [abstract]

 

ifrs-full

DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory

text block

label

Disclosure of disaggregation of revenue from contracts with customers [text block]

Disclosure: IFRS 15.114

documentation

The disclosure of the disaggregation of revenue from contracts with customers. [Refer: Revenue from contracts with customers]

ifrs-full

DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersLineItems

line items

label

Disclosure of disaggregation of revenue from contracts with customers [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTable

table

label

Disclosure of disaggregation of revenue from contracts with customers [table]

Disclosure: IFRS 15.114

documentation

Schedule disclosing information related to the disaggregation of revenue from contracts with customers.

ifrs-full

DisclosureOfDiscontinuedOperationsExplanatory

text block

label

Disclosure of discontinued operations [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of discontinued operations. [Refer: Discontinued operations [member]]

ifrs-full

DisclosureOfDividendsExplanatory

text block

label

Disclosure of dividends [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of dividends. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital.

ifrs-full

DisclosureOfEarningsPerShareExplanatory

text block

label

Disclosure of earnings per share [text block]

Disclosure: IAS 33 – Disclosure

documentation

The entire disclosure for earnings per share.

ifrs-full

DisclosureOfEffectOfChangeOfInvestmentEntityStatusOnFinancialStatementsExplanatory

text block

label

Disclosure of effect of change of investment entity status on financial statements [text block]

Disclosure: IFRS 12.9B

documentation

The disclosure of the effect of the change of investment entity status on the financial statements. [Refer: Disclosure of investment entities [text block]]

ifrs-full

DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory

text block

label

Disclosure of effect of changes in foreign exchange rates [text block]

Disclosure: IAS 21 – Disclosure

documentation

The entire disclosure for the effect of changes in foreign exchange rates.

ifrs-full

DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedAbstract

 

label

Disclosure of effect of insurance contracts initially recognised [abstract]

 

ifrs-full

DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedExplanatory

text block

label

Disclosure of effect of insurance contracts initially recognised [text block]

Disclosure: Effective 2023-01-01 IFRS 17.107

documentation

The disclosure of the effect of insurance contracts initially recognised in the period. [Refer: Insurance contracts [member]]

ifrs-full

DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedLineItems

line items

label

Disclosure of effect of insurance contracts initially recognised [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedTable

table

label

Disclosure of effect of insurance contracts initially recognised [table]

Disclosure: Effective 2023-01-01 IFRS 17.107

documentation

Schedule disclosing information related to the effect of insurance contracts initially recognised in the period.

ifrs-full

DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossAbstract

 

label

Disclosure of effect of overlay approach reclassification on profit or loss [abstract]

 

ifrs-full

DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossExplanatory

text block

label

Disclosure of effect of overlay approach reclassification on profit or loss [text block]

Disclosure: Effective on first application of IFRS 9 IFRS 4.39L e

documentation

The disclosure of the effect of the overlay approach reclassification on profit or loss.

ifrs-full

DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForAssociatesAbstract

 

label

Disclosure of effect of overlay approach reclassification on profit or loss for associates [abstract]

 

ifrs-full

DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForAssociatesExplanatory

text block

label

Disclosure of effect of overlay approach reclassification on profit or loss for associates [text block]

Disclosure: Effective on first application of IFRS 9 IFRS 4.39M

documentation

The disclosure of the effect of the overlay approach reclassification on profit or loss for associates.

ifrs-full

DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForAssociatesLineItems

line items

label

Disclosure of effect of overlay approach reclassification on profit or loss for associates [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForAssociatesTable

table

label

Disclosure of effect of overlay approach reclassification on profit or loss for associates [table]

Disclosure: Effective on first application of IFRS 9 IFRS 4.39M

documentation

Schedule disclosing information related to the effect of the overlay approach reclassification on profit or loss for associates.

ifrs-full

DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForJointVenturesAbstract

 

label

Disclosure of effect of overlay approach reclassification on profit or loss for joint ventures [abstract]

 

ifrs-full

DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForJointVenturesExplanatory

text block

label

Disclosure of effect of overlay approach reclassification on profit or loss for joint ventures [text block]

Disclosure: Effective on first application of IFRS 9 IFRS 4.39M

documentation

The disclosure of the effect of the overlay approach reclassification on profit or loss for joint ventures.

ifrs-full

DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForJointVenturesLineItems

line items

label

Disclosure of effect of overlay approach reclassification on profit or loss for joint ventures [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForJointVenturesTable

table

label

Disclosure of effect of overlay approach reclassification on profit or loss for joint ventures [table]

Disclosure: Effective on first application of IFRS 9 IFRS 4.39M

documentation

Schedule disclosing information related to the effect of the overlay approach reclassification on profit or loss for joint ventures.

ifrs-full

DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossLineItems

line items

label

Disclosure of effect of overlay approach reclassification on profit or loss [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossTable

table

label

Disclosure of effect of overlay approach reclassification on profit or loss [table]

Disclosure: Effective on first application of IFRS 9 IFRS 4.39L e

documentation

Schedule disclosing information related to the effect of the overlay approach reclassification on profit or loss.

ifrs-full

DisclosureOfEffectsOfChangesInParentsOwnershipInterestInSubsidiaryThatDoNotResultInLossOfControlOnEquityAttributableToOwnersOfParentExplanatory

text block

label

Disclosure of effects of changes in parent’s ownership interest in subsidiary that do not result in loss of control on equity attributable to owners of parent [text block]

Disclosure: IFRS 12.18

documentation

The disclosure of a schedule that shows the effects of any changes in the parent’s ownership interest in a subsidiary that do not result in a loss of control on the equity attributable to owners of the parent.

ifrs-full

DisclosureOfEmployeeBenefitsExplanatory

text block

label

Disclosure of employee benefits [text block]

Disclosure: IAS 19 – Scope

documentation

The entire disclosure for employee benefits.

ifrs-full

DisclosureOfEntitysReportableSegmentsExplanatory

text block

label

Disclosure of entity’s operating segments [text block]

Disclosure: IFRS 8 – Disclosure

documentation

The entire disclosure for operating segments.

ifrs-full

DisclosureOfEventsAfterReportingPeriodExplanatory

text block

label

Disclosure of events after reporting period [text block]

Disclosure: IAS 10 – Disclosure

documentation

The entire disclosure for events after the reporting period.

ifrs-full

DisclosureOfEvidenceSupportingRecognitionOfDeferredTaxAssetsDependentOnFutureTaxableProfitsAndEntityHasSufferedALossInCurrentOrPrecedingPeriodExplanatory

text

label

Description of evidence supporting recognition of deferred tax asset when utilisation is dependent on future taxable profits in excess of profits from reversal of taxable temporary differences and entity has suffered loss in jurisdiction to which deferred tax asset relates

Disclosure: IAS 12.82

documentation

The description of the nature of the evidence supporting the recognition of a deferred tax asset when: (a) the utilisation of the deferred tax asset is dependent on future taxable profits in excess of the profits arising from the reversal of existing taxable temporary differences; and (b) the entity has suffered a loss in either the current or preceding period in the tax jurisdiction to which the deferred tax asset relates. [Refer: Temporary differences [member]; Deferred tax asset when utilisation is dependent on future taxable profits in excess of profits from reversal of taxable temporary differences and entity has suffered loss in jurisdiction to which deferred tax asset relates]

ifrs-full

DisclosureOfExpensesByNatureExplanatory

text block

label

Disclosure of expenses by nature [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of expenses by nature. [Refer: Expenses, by nature]

ifrs-full

DisclosureOfExpensesExplanatory

text block

label

Disclosure of expenses [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of expenses.

ifrs-full

DisclosureOfExplorationAndEvaluationAssetsExplanatory

text block

label

Disclosure of exploration and evaluation assets [text block]

Disclosure: IFRS 6 – Disclosure

documentation

The entire disclosure for exploration and evaluation assets.

ifrs-full

DisclosureOfExtentOfRiskExposureEntityManagesForHedgingRelationshipsDirectlyAffectedByInterestRateBenchmarkReformExplanatory

text block

label

Disclosure of extent of risk exposure entity manages for hedging relationships directly affected by interest rate benchmark reform [text block]

Disclosure: IFRS 7.24H b

documentation

The disclosure of the extent of the risk exposure the entity manages for hedging relationships directly affected by the interest rate benchmark reform.

ifrs-full

DisclosureOfExternalCreditExposuresAbstract

 

label

Disclosure of external credit grades [abstract]

 

ifrs-full

DisclosureOfExternalCreditExposuresExplanatory

text block

label

Disclosure of external credit grades [text block]

Example: Expiry date 2023-01-01 IFRS 7.36 c, Example: Expiry date 2023-01-01 IFRS 7.IG24

documentation

The disclosure of external credit grades. [Refer: External credit grades [member]]

ifrs-full

DisclosureOfExternalCreditExposuresLineItems

line items

label

Disclosure of external credit grades [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfExternalCreditExposuresTable

table

label

Disclosure of external credit grades [table]

Example: Expiry date 2023-01-01 IFRS 7.36 c, Example: Expiry date 2023-01-01 IFRS 7.IG24

documentation

Schedule disclosing information related to external credit grades.

ifrs-full

DisclosureOfFactAndExplanationWhyDisclosureOfInformationForEachBusinessCombinationIsImpracticable

text

label

Explanation of fact and explanation of why disclosure of information on revenues and profit or loss is impracticable

Disclosure: IFRS 3.B64 q

documentation

The explanation of the fact and the reason why the disclosure of information on revenues and profit (loss) of the acquiree since the acquisition date and the combined entity as though the acquisition date for all business combinations that occurred had been as of the beginning of the reporting period is impracticable. [Refer: Business combinations [member]; Revenue]

ifrs-full

DisclosureOfFairValueMeasurementExplanatory

text block

label

Disclosure of fair value measurement [text block]

Disclosure: IFRS 13 – Disclosure

documentation

The entire disclosure for fair value measurement.

ifrs-full

DisclosureOfFairValueMeasurementOfAssetsAbstract

 

label

Disclosure of fair value measurement of assets [abstract]

 

ifrs-full

DisclosureOfFairValueMeasurementOfAssetsExplanatory

text block

label

Disclosure of fair value measurement of assets [text block]

Disclosure: IFRS 13.93

documentation

The disclosure of the fair value measurement of assets.

ifrs-full

DisclosureOfFairValueMeasurementOfAssetsLineItems

line items

label

Disclosure of fair value measurement of assets [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfFairValueMeasurementOfAssetsTable

table

label

Disclosure of fair value measurement of assets [table]

Disclosure: IFRS 13.93

documentation

Schedule disclosing information related to the fair value measurement of assets.

ifrs-full

DisclosureOfFairValueMeasurementOfEquityAbstract

 

label

Disclosure of fair value measurement of equity [abstract]

 

ifrs-full

DisclosureOfFairValueMeasurementOfEquityExplanatory

text block

label

Disclosure of fair value measurement of equity [text block]

Disclosure: IFRS 13.93

documentation

The disclosure of the fair value measurement of equity.

ifrs-full

DisclosureOfFairValueMeasurementOfEquityLineItems

line items

label

Disclosure of fair value measurement of equity [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfFairValueMeasurementOfEquityTable

table

label

Disclosure of fair value measurement of equity [table]

Disclosure: IFRS 13.93

documentation

Schedule disclosing information related to the fair value measurement of equity.

ifrs-full

DisclosureOfFairValueMeasurementOfLiabilitiesAbstract

 

label

Disclosure of fair value measurement of liabilities [abstract]

 

ifrs-full

DisclosureOfFairValueMeasurementOfLiabilitiesExplanatory

text block

label

Disclosure of fair value measurement of liabilities [text block]

Disclosure: IFRS 13.93

documentation

The disclosure of the fair value measurement of liabilities.

ifrs-full

DisclosureOfFairValueMeasurementOfLiabilitiesLineItems

line items

label

Disclosure of fair value measurement of liabilities [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfFairValueMeasurementOfLiabilitiesTable

table

label

Disclosure of fair value measurement of liabilities [table]

Disclosure: IFRS 13.93

documentation

Schedule disclosing information related to the fair value measurement of liabilities.

ifrs-full

DisclosureOfFairValueOfEachInvestmentInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeExplanatory

text block

label

Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [text block]

Disclosure: IFRS 7.11 A c

documentation

The disclosure of the fair value of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income]

ifrs-full

DisclosureOfFairValueOfFinancialAssetsAndFinancialLiabilitiesAndReclassificationExplanatory

text block

label

Disclosure of information about possible differences between carrying amount and fair value of contracts described in IFRS 7.29 b and IFRS 7.29 c [text block]

Disclosure: Expiry date 2023-01-01 IFRS 7.30

documentation

The disclosure of information about the extent of possible differences between the carrying amount and fair value of: (a) investments in equity instruments that do not have a quoted market price in an active market (or derivatives linked to such equity instruments) that are measured at cost because their fair value cannot be measured reliably; and (b) contracts containing a discretionary participation feature if the fair value of that feature cannot be measured reliably.

ifrs-full

DisclosureOfFairValueOfFinancialInstrumentsExplanatory

text block

label

Disclosure of fair value of financial instruments [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of the fair value of financial instruments. [Refer: Financial instruments, class [member]; At fair value [member]]

ifrs-full

DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstract

 

label

Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [abstract]

 

ifrs-full

DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeLineItems

line items

label

Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeTable

table

label

Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [table]

Disclosure: IFRS 7.11 A c

documentation

Schedule disclosing information related to the fair value of investments in equity instruments designated at fair value through other comprehensive income.

ifrs-full

DisclosureOfFairValueOfPlanAssetsAbstract

 

label

Disclosure of fair value of plan assets [abstract]

 

ifrs-full

DisclosureOfFairValueOfPlanAssetsExplanatory

text block

label

Disclosure of fair value of plan assets [text block]

Disclosure: IAS 19.142

documentation

The disclosure of the fair value of defined benefit plan assets. [Refer: Plan assets [member]; Defined benefit plans [member]]

ifrs-full

DisclosureOfFairValueOfPlanAssetsLineItems

line items

label

Disclosure of fair value of plan assets [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfFairValueOfPlanAssetsTable

table

label

Disclosure of fair value of plan assets [table]

Disclosure: IAS 19.142

documentation

Schedule disclosing information related to the fair value of defined benefit plan assets.

ifrs-full

DisclosureOfFairValuesOfItemsUsedAsDeemedCostAbstract

 

label

Disclosure of fair values of items used as deemed cost [abstract]

 

ifrs-full

DisclosureOfFairValuesOfItemsUsedAsDeemedCostExplanatory

text block

label

Disclosure of fair values of items used as deemed cost [text block]

Disclosure: IFRS 1.30

documentation

The disclosure of the fair values used as deemed cost in the entity’s opening IFRS statement of financial position for items of property, plant and equipment, investment property or intangible assets. [Refer: Property, plant and equipment; Investment property; Intangible assets other than goodwill]

ifrs-full

DisclosureOfFairValuesOfItemsUsedAsDeemedCostLineItems

line items

label

Disclosure of fair values of items used as deemed cost [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfFairValuesOfItemsUsedAsDeemedCostTable

table

label

Disclosure of fair values of items used as deemed cost [table]

Disclosure: IFRS 1.30

documentation

Schedule disclosing information related to the fair values of items used as deemed cost in the entity’s first IFRS financial statements.

ifrs-full

DisclosureOfFeeAndCommissionIncomeExpenseExplanatory

text block

label

Disclosure of fee and commission income (expense) [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of fee and commission income (expense). [Refer: Fee and commission income (expense)]

ifrs-full

DisclosureOfFinanceCostExplanatory

text block

label

Disclosure of finance cost [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of finance cost. [Refer: Finance costs]

ifrs-full

DisclosureOfFinanceIncomeExpenseExplanatory

text block

label

Disclosure of finance income (cost) [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of finance income (cost). [Refer: Finance income (cost)]

ifrs-full

DisclosureOfFinanceIncomeExplanatory

text block

label

Disclosure of finance income [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of finance income. [Refer: Finance income]

ifrs-full

DisclosureOfFinancialAssetsAbstract

 

label

Disclosure of financial assets [abstract]

 

ifrs-full

DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationAbstract

 

label

Disclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [abstract]

 

ifrs-full

DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationExplanatory

text block

label

Disclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [text block]

Disclosure: IFRS 9.7.2.34

documentation

The disclosure of designation of financial assets as a result of the amendments to IFRS 9 for prepayment features with negative compensation.

ifrs-full

DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems

line items

label

Disclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationTable

table

label

Disclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [table]

Disclosure: IFRS 9.7.2.34

documentation

Schedule disclosing information related to designation of financial assets as a result of the amendments to IFRS 9 for prepayment features with negative compensation.

ifrs-full

DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17Abstract

 

label

Disclosure of financial assets affected by amendments to IFRS 9 made by IFRS 17 [abstract]

 

ifrs-full

DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17Explanatory

text block

label

Disclosure of financial assets affected by amendments to IFRS 9 made by IFRS 17 [text block]

Disclosure: Effective 2023-01-01 IFRS 9.7.2.42

documentation

The disclosure of financial assets affected by amendments to IFRS 9 made by IFRS 17.

ifrs-full

DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17LineItems

line items

label

Disclosure of financial assets affected by amendments to IFRS 9 made by IFRS 17 [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17Table

table

label

Disclosure of financial assets affected by amendments to IFRS 9 made by IFRS 17 [table]

Disclosure: Effective 2023-01-01 IFRS 9.7.2.42

documentation

Schedule disclosing information related to financial assets affected by amendments to IFRS 9 made by IFRS 17.

ifrs-full

DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9Abstract

 

label

Disclosure of financial assets at date of initial application of IFRS 9 [abstract]

 

ifrs-full

DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9Explanatory

text block

label

Disclosure of financial assets at date of initial application of IFRS 9 [text block]

Disclosure: IFRS 7.42I

documentation

The disclosure of financial assets at the date of initial application of IFRS 9.

ifrs-full

DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9LineItems

line items

label

Disclosure of financial assets at date of initial application of IFRS 9 [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9Table

table

label

Disclosure of financial assets at date of initial application of IFRS 9 [table]

Disclosure: IFRS 7.42I

documentation

Schedule disclosing information related to financial assets at the date of initial application of IFRS 9.

ifrs-full

DisclosureOfFinancialAssetsExplanatory

text block

label

Disclosure of financial assets [text block]

Disclosure: IFRS 7.7

documentation

The disclosure of financial assets. [Refer: Financial assets]

ifrs-full

DisclosureOfFinancialAssetsHeldForTradingExplanatory

text block

label

Disclosure of financial assets held for trading [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of financial assets classified as held for trading. [Refer: Financial assets]

ifrs-full

DisclosureOfFinancialAssetsLineItems

line items

label

Disclosure of financial assets [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfFinancialAssetsTable

table

label

Disclosure of financial assets [table]

Disclosure: IFRS 7.7

documentation

Schedule disclosing information related to financial assets.

ifrs-full

DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedAbstract

 

label

Disclosure of financial assets that are either past due or impaired [abstract]

 

ifrs-full

DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedExplanatory

text block

label

Disclosure of financial assets that are either past due or impaired [text block]

Disclosure: Expiry date 2023-01-01 IFRS 7.37

documentation

The disclosure of financial assets that are either past due or impaired. [Refer: Financial assets]

ifrs-full

DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems

line items

label

Disclosure of financial assets that are either past due or impaired [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedTable

table

label

Disclosure of financial assets that are either past due or impaired [table]

Disclosure: Expiry date 2023-01-01 IFRS 7.37

documentation

Schedule disclosing information related to financial assets that are either past due or impaired.

ifrs-full

DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedAbstract

 

label

Disclosure of financial assets to which overlay approach is applied [abstract]

 

ifrs-full

DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedExplanatory

text block

label

Disclosure of financial assets to which overlay approach is applied [text block]

Disclosure: Effective on first application of IFRS 9 IFRS 4.39L b

documentation

The disclosure of financial assets to which the overlay approach is applied.

ifrs-full

DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForAssociatesAbstract

 

label

Disclosure of financial assets to which overlay approach is applied for associates [abstract]

 

ifrs-full

DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForAssociatesExplanatory

text block

label

Disclosure of financial assets to which overlay approach is applied for associates [text block]

Disclosure: Effective on first application of IFRS 9 IFRS 4.39M

documentation

The disclosure of financial assets to which the overlay approach is applied for associates.

ifrs-full

DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForAssociatesLineItems

line items

label

Disclosure of financial assets to which overlay approach is applied for associates [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForAssociatesTable

table

label

Disclosure of financial assets to which overlay approach is applied for associates [table]

Disclosure: Effective on first application of IFRS 9 IFRS 4.39M

documentation

Schedule disclosing information related to the financial assets to which the overlay approach is applied for associates.

ifrs-full

DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForJointVenturesAbstract

 

label

Disclosure of financial assets to which overlay approach is applied for joint ventures [abstract]

 

ifrs-full

DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForJointVenturesExplanatory

text block

label

Disclosure of financial assets to which overlay approach is applied for joint ventures [text block]

Disclosure: Effective on first application of IFRS 9 IFRS 4.39M

documentation

The disclosure of financial assets to which the overlay approach is applied for joint ventures.

ifrs-full

DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForJointVenturesLineItems

line items

label

Disclosure of financial assets to which overlay approach is applied for joint ventures [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForJointVenturesTable

table

label

Disclosure of financial assets to which overlay approach is applied for joint ventures [table]

Disclosure: Effective on first application of IFRS 9 IFRS 4.39M

documentation

Schedule disclosing information related to the financial assets to which the overlay approach is applied for joint ventures.

ifrs-full

DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedLineItems

line items

label

Disclosure of financial assets to which overlay approach is applied [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedTable

table

label

Disclosure of financial assets to which overlay approach is applied [table]

Disclosure: Effective on first application of IFRS 9 IFRS 4.39L b

documentation

Schedule disclosing information related to the financial assets to which the overlay approach is applied.

ifrs-full

DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionAbstract

 

label

Disclosure of transferred financial assets that are not derecognised in their entirety [abstract]

 

ifrs-full

DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionExplanatory

text block

label

Disclosure of transferred financial assets that are not derecognised in their entirety [text block]

Disclosure: IFRS 7.42D

documentation

The disclosure of transferred financial assets that are not derecognised in their entirety. [Refer: Transferred financial assets that are not derecognised in their entirety [member]]

ifrs-full

DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems

line items

label

Disclosure of transferred financial assets that are not derecognised in their entirety [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionTable

table

label

Disclosure of transferred financial assets that are not derecognised in their entirety [table]

Disclosure: IFRS 7.42D

documentation

Schedule disclosing information related to transferred financial assets that are not derecognised in their entirety.

ifrs-full

DisclosureOfFinancialInstrumentsAbstract

 

label

Disclosure of detailed information about financial instruments [abstract]

 

ifrs-full

DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory

text block

label

Disclosure of financial instruments at fair value through profit or loss [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of financial instruments measured at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]]

ifrs-full

DisclosureOfFinancialInstrumentsByTypeOfInterestRateAbstract

 

label

Disclosure of financial instruments by type of interest rate [abstract]

 

ifrs-full

DisclosureOfFinancialInstrumentsByTypeOfInterestRateExplanatory

text block

label

Disclosure of financial instruments by type of interest rate [text block]

Common practice: IFRS 7.39

documentation

The disclosure of financial instruments by type of interest rate. [Refer: Financial instruments, class [member]]

ifrs-full

DisclosureOfFinancialInstrumentsByTypeOfInterestRateLineItems

line items

label

Disclosure of financial instruments by type of interest rate [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfFinancialInstrumentsByTypeOfInterestRateTable

table

label

Disclosure of financial instruments by type of interest rate [table]

Common practice: IFRS 7.39

documentation

Schedule disclosing information related to financial instruments, by type of interest rate.

ifrs-full

DisclosureOfFinancialInstrumentsDesignatedAtFairValueThroughProfitOrLossExplanatory

text block

label

Disclosure of financial instruments designated at fair value through profit or loss [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of financial instruments designated at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]]

ifrs-full

DisclosureOfFinancialInstrumentsExplanatory

text block

label

Disclosure of financial instruments [text block]

Disclosure: IFRS 7 – Scope

documentation

The entire disclosure for financial instruments.

ifrs-full

DisclosureOfFinancialInstrumentsHeldForTradingExplanatory

text block

label

Disclosure of financial instruments held for trading [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of financial instruments classified as held for trading. [Refer: Financial instruments, class [member]]

ifrs-full

DisclosureOfFinancialInstrumentsLineItems

line items

label

Disclosure of detailed information about financial instruments [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfFinancialInstrumentsTable

table

label

Disclosure of detailed information about financial instruments [table]

Disclosure: IFRS 7.31, Disclosure: IFRS 7.35K, Disclosure: IFRS 7.7

documentation

Schedule disclosing information related to details of financial instruments.

ifrs-full

DisclosureOfFinancialLiabilitiesAbstract

 

label

Disclosure of financial liabilities [abstract]

 

ifrs-full

DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationAbstract

 

label

Disclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [abstract]

 

ifrs-full

DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationExplanatory

text block

label

Disclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [text block]

Disclosure: IFRS 9.7.2.34

documentation

The disclosure of designation of financial liabilities as a result of the amendments to IFRS 9 for prepayment features with negative compensation.

ifrs-full

DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems

line items

label

Disclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationTable

table

label

Disclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [table]

Disclosure: IFRS 9.7.2.34

documentation

Schedule disclosing information related to designation of financial liabilities as a result of the amendments to IFRS 9 for prepayment features with negative compensation.

ifrs-full

DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17Abstract

 

label

Disclosure of financial liabilities affected by amendments to IFRS 9 made by IFRS 17 [abstract]

 

ifrs-full

DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17Explanatory

text block

label

Disclosure of financial liabilities affected by amendments to IFRS 9 made by IFRS 17 [text block]

Disclosure: Effective 2023-01-01 IFRS 9.7.2.42

documentation

The disclosure of financial liabilities affected by amendments to IFRS 9 made by IFRS 17.

ifrs-full

DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17LineItems

line items

label

Disclosure of financial liabilities affected by amendments to IFRS 9 made by IFRS 17 [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17Table

table

label

Disclosure of financial liabilities affected by amendments to IFRS 9 made by IFRS 17 [table]

Disclosure: Effective 2023-01-01 IFRS 9.7.2.42

documentation

Schedule disclosing information related to financial liabilities affected by amendments to IFRS 9 made by IFRS 17.

ifrs-full

DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9Abstract

 

label

Disclosure of financial liabilities at date of initial application of IFRS 9 [abstract]

 

ifrs-full

DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9Explanatory

text block

label

Disclosure of financial liabilities at date of initial application of IFRS 9 [text block]

Disclosure: IFRS 7.42I

documentation

The disclosure of financial liabilities at the date of initial application of IFRS 9.

ifrs-full

DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9LineItems

line items

label

Disclosure of financial liabilities at date of initial application of IFRS 9 [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9Table

table

label

Disclosure of financial liabilities at date of initial application of IFRS 9 [table]

Disclosure: IFRS 7.42I

documentation

Schedule disclosing information related to financial liabilities at the date of initial application of IFRS 9.

ifrs-full

DisclosureOfFinancialLiabilitiesExplanatory

text block

label

Disclosure of financial liabilities [text block]

Disclosure: IFRS 7.7

documentation

The disclosure of financial liabilities. [Refer: Financial liabilities]

ifrs-full

DisclosureOfFinancialLiabilitiesHeldForTradingExplanatory

text block

label

Disclosure of financial liabilities held for trading [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of financial liabilities classified as held for trading. [Refer: Financial liabilities]

ifrs-full

DisclosureOfFinancialLiabilitiesLineItems

line items

label

Disclosure of financial liabilities [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfFinancialLiabilitiesTable

table

label

Disclosure of financial liabilities [table]

Disclosure: IFRS 7.7

documentation

Schedule disclosing information related to financial liabilities.

ifrs-full

DisclosureOfFinancialRiskManagementExplanatory

text block

label

Disclosure of financial risk management [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of the entity’s financial risk management practices and policies.

ifrs-full

DisclosureOfFirstTimeAdoptionExplanatory

text block

label

Disclosure of first-time adoption [text block]

Disclosure: IFRS 1 – Presentation and disclosure

documentation

The entire disclosure for the entity’s first-time adoption of International Financial Reporting Standards.

ifrs-full

DisclosureOfFormsOfFundingOfStructuredEntityAndTheirWeightedaverageLifeExplanatory

text block

label

Disclosure of forms of funding of structured entity and their weighted-average life [text block]

Example: IFRS 12.B26 g

documentation

The disclosure of the forms of funding (for example, commercial paper or medium-term notes) of structured entities and their weighted-average life.

ifrs-full

DisclosureOfGeneralAndAdministrativeExpenseExplanatory

text block

label

Disclosure of general and administrative expense [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of general and administrative expenses. [Refer: Administrative expenses]

ifrs-full

DisclosureOfGeneralHedgeAccountingExplanatory

text block

label

Disclosure of general hedge accounting [text block]

Disclosure: IFRS 7 – Hedge accounting

documentation

The entire disclosure for general hedge accounting.

ifrs-full

DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory

text block

label

Disclosure of general information about financial statements [text block]

Disclosure: IAS 1.51

documentation

The entire disclosure for general information about financial statements.

ifrs-full

DisclosureOfGeographicalAreasAbstract

 

label

Disclosure of geographical areas [abstract]

 

ifrs-full

DisclosureOfGeographicalAreasExplanatory

text block

label

Disclosure of geographical areas [text block]

Disclosure: IFRS 8.33

documentation

The disclosure of geographical information.

ifrs-full

DisclosureOfGeographicalAreasLineItems

line items

label

Disclosure of geographical areas [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfGeographicalAreasTable

table

label

Disclosure of geographical areas [table]

Disclosure: IFRS 8.33

documentation

Schedule disclosing information related to geographical areas.

ifrs-full

DisclosureOfGoingConcernExplanatory

text block

label

Disclosure of going concern [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of the entity’s ability to continue as a going concern.

ifrs-full

DisclosureOfGoodwillExplanatory

text block

label

Disclosure of goodwill [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of goodwill. [Refer: Goodwill]

ifrs-full

DisclosureOfGoodwillNotAllocatedToCashgeneratingUnitExplanatory

text

label

Explanation of goodwill not allocated to cash-generating unit

Disclosure: IAS 36.133

documentation

The explanation of the reasons why a portion of the goodwill acquired in a business combination has not been allocated to a cash-generating unit (group of units). [Refer: Goodwill; Cash-generating units [member]; Business combinations [member]]

ifrs-full

DisclosureOfGovernmentGrantsExplanatory

text block

label

Disclosure of government grants [text block]

Disclosure: IAS 20 – Disclosure

documentation

The entire disclosure for government grants.

ifrs-full

DisclosureOfHedgeAccountingAbstract

 

label

Disclosure of detailed information about hedges [abstract]

 

ifrs-full

DisclosureOfHedgeAccountingExplanatory

text block

label

Disclosure of hedge accounting [text block]

Disclosure: Expiry date 2023-01-01 IFRS 7.22

documentation

The disclosure of hedge accounting.

ifrs-full

DisclosureOfHedgeAccountingLineItems

line items

label

Disclosure of detailed information about hedges [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfHedgeAccountingTable

table

label

Disclosure of detailed information about hedges [table]

Disclosure: Expiry date 2023-01-01 IFRS 7.22

documentation

Schedule disclosing information related to details of hedges.

ifrs-full

DisclosureOfHowEntityAggregatedInterestsInSimilarEntitiesExplanatory

text block

label

Disclosure of how entity aggregated interests in similar entities [text block]

Disclosure: IFRS 12.B3

documentation

The disclosure of how the entity aggregated its interests in similar entities.

ifrs-full

DisclosureOfHowEntityIsManagingTransitionToAlternativeBenchmarkRatesItsProgressAtReportingDateAndRisksToWhichItIsExposedArisingFromFinancialInstrumentsBecauseOfTransitionExplanatory

text block

label

Disclosure of how entity is managing transition to alternative benchmark rates, its progress at reporting date and risks to which it is exposed arising from financial instruments because of transition [text block]

Disclosure: IFRS 7.24 J a

documentation

The disclosure of how the entity is managing the transition to alternative benchmark rates, its progress at the reporting date and the risks to which it is exposed arising from financial instruments because of the transition.

ifrs-full

DisclosureOfHyperinflationaryReportingExplanatory

text block

label

Disclosure of hyperinflationary reporting [text block]

Disclosure: IAS 29 -, Disclosure:

documentation

The entire disclosure for financial reporting in hyperinflationary economies.

ifrs-full

DisclosureOfImpairmentLossAndReversalOfImpairmentLossAbstract

 

label

Disclosure of impairment loss and reversal of impairment loss [abstract]

 

ifrs-full

DisclosureOfImpairmentLossAndReversalOfImpairmentLossExplanatory

text block

label

Disclosure of impairment loss and reversal of impairment loss [text block]

Disclosure: IAS 36.126

documentation

The disclosure of impairment loss and the reversal of impairment loss. [Refer: Impairment loss; Reversal of impairment loss]

ifrs-full

DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems

line items

label

Disclosure of impairment loss and reversal of impairment loss [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfImpairmentLossAndReversalOfImpairmentLossTable

table

label

Disclosure of impairment loss and reversal of impairment loss [table]

Disclosure: IAS 36.126

documentation

Schedule disclosing information related to impairment loss and the reversal of impairment loss.

ifrs-full

DisclosureOfImpairmentLossRecognisedOrReversedAbstract

 

label

Disclosure of impairment loss recognised or reversed for cash-generating unit [abstract]

 

ifrs-full

DisclosureOfImpairmentLossRecognisedOrReversedLineItems

line items

label

Disclosure of impairment loss recognised or reversed for cash-generating unit [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfImpairmentLossRecognisedOrReversedTable

table

label

Disclosure of impairment loss recognised or reversed for cash-generating unit [table]

Disclosure: IAS 36.130 d (ii)

documentation

Schedule disclosing information related to impairment loss recognised or reversed for a cash-generating unit.

ifrs-full

DisclosureOfImpairmentOfAssetsExplanatory

text block

label

Disclosure of impairment of assets [text block]

Disclosure: IAS 36 – Disclosure

documentation

The entire disclosure for the impairment of assets.

ifrs-full

DisclosureOfIncomeTaxExplanatory

text block

label

Disclosure of income tax [text block]

Disclosure: IAS 12 – Disclosure

documentation

The entire disclosure for income taxes.

ifrs-full

DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedOtherEquityInstrumentsGrantedDuringPeriodExplanatory

text block

label

Disclosure of indirect measurement of fair value of goods or services received, other equity instruments granted during period [text block]

Disclosure: IFRS 2.47 b

documentation

The disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement of the fair value of goods or services received as consideration for the entity’s other equity instruments (ie other than share options).

ifrs-full

DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedSharebasedPaymentArrangementsModifiedDuringPeriodExplanatory

text block

label

Disclosure of indirect measurement of fair value of goods or services received, share-based payment arrangements modified during period [text block]

Disclosure: IFRS 2.47 c

documentation

The disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement of the fair value of goods or services received as consideration for the entity’s equity instruments in share-based payment arrangements that were modified.

ifrs-full

DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory

text block

label

Disclosure of indirect measurement of fair value of goods or services received, share options granted during period [text block]

Disclosure: IFRS 2.47 a

documentation

The disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement of the fair value of goods or services received as consideration for the entity’s share options.

ifrs-full

DisclosureOfInformationAboutActivitiesSubjectToRateRegulationAbstract

 

label

Disclosure of information about activities subject to rate regulation [abstract]

 

ifrs-full

DisclosureOfInformationAboutActivitiesSubjectToRateRegulationExplanatory

text block

label

Disclosure of information about activities subject to rate regulation [text block]

Disclosure: IFRS 14 – Explanation of activities subject to rate regulation

documentation

The disclosure of information about activities subject to rate regulation. Rate regulation is a framework for establishing the prices that can be charged to customers for goods or services and that framework is subject to oversight and/or approval by a rate regulator.

ifrs-full

DisclosureOfInformationAboutActivitiesSubjectToRateRegulationLineItems

line items

label

Disclosure of information about activities subject to rate regulation [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfInformationAboutActivitiesSubjectToRateRegulationTable

table

label

Disclosure of information about activities subject to rate regulation [table]

Disclosure: IFRS 14 – Explanation of activities subject to rate regulation

documentation

Schedule disclosing information related to activities subject to rate regulation.

ifrs-full

DisclosureOfInformationAboutAgriculturalProduceAbstract

 

label

Disclosure of information about agricultural produce [abstract]

 

ifrs-full

DisclosureOfInformationAboutAgriculturalProduceExplanatory

text block

label

Disclosure of information about agricultural produce [text block]

Disclosure: IAS 41.46 b (ii)

documentation

The disclosure of information about agricultural produce. Agricultural produce is the harvested produce of the entity’s biological assets. [Refer: Biological assets]

ifrs-full

DisclosureOfInformationAboutAgriculturalProduceLineItems

line items

label

Disclosure of information about agricultural produce [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfInformationAboutAgriculturalProduceTable

table

label

Disclosure of information about agricultural produce [table]

Disclosure: IAS 41.46 b (ii)

documentation

Schedule disclosing information related to agricultural produce.

ifrs-full

DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesAbstract

 

label

Disclosure of information about amounts recognised in relation to regulatory deferral account balances [abstract]

 

ifrs-full

DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesExplanatory

text block

label

Disclosure of information about amounts recognised in relation to regulatory deferral account balances [text block]

Disclosure: IFRS 14 – Explanation of recognised amounts

documentation

The disclosure of information about amounts recognised in relation to regulatory deferral account balances. [Refer: Regulatory deferral account balances [member]]

ifrs-full

DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesLineItems

line items

label

Disclosure of information about amounts recognised in relation to regulatory deferral account balances [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesTable

table

label

Disclosure of information about amounts recognised in relation to regulatory deferral account balances [table]

Disclosure: IFRS 14 – Explanation of recognised amounts

documentation

Schedule disclosing information related to amounts recognised in relation to regulatory deferral account balances.

ifrs-full

DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingAbstract

 

label

Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [abstract]

 

ifrs-full

DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingExplanatory

text block

label

Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [text block]

Disclosure: IFRS 7.24C

documentation

The disclosure of information about amounts that affected the statement of comprehensive income as a result of hedge accounting.

ifrs-full

DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingLineItems

line items

label

Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingTable

table

label

Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [table]

Disclosure: IFRS 7.24C

documentation

Schedule disclosing information related to amounts that affected the statement of comprehensive income as a result of hedge accounting.

ifrs-full

DisclosureOfInformationAboutConsolidatedStructuredEntitiesAbstract

 

label

Disclosure of information about consolidated structured entities [abstract]

 

ifrs-full

DisclosureOfInformationAboutConsolidatedStructuredEntitiesExplanatory

text block

label

Disclosure of information about consolidated structured entities [text block]

Disclosure: IFRS 12 – Nature of the risks associated with an entity’s interests in consolidated structured entities

documentation

The disclosure of information about consolidated structured entities. [Refer: Consolidated structured entities [member]]

ifrs-full

DisclosureOfInformationAboutConsolidatedStructuredEntitiesLineItems

line items

label

Disclosure of information about consolidated structured entities [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfInformationAboutConsolidatedStructuredEntitiesTable

table

label

Disclosure of information about consolidated structured entities [table]

Disclosure: IFRS 12 – Nature of the risks associated with an entity’s interests in consolidated structured entities

documentation

Schedule disclosing information related to consolidated structured entities.

ifrs-full

DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossAbstract

 

label

Disclosure of information about credit exposures designated as measured at fair value through profit or loss [abstract]

 

ifrs-full

DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossExplanatory

text block

label

Disclosure of information about credit exposures designated as measured at fair value through profit or loss [text block]

Disclosure: IFRS 7.24G

documentation

The disclosure of information about credit exposures designated as measured at fair value through profit or loss.

ifrs-full

DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossLineItems

line items

label

Disclosure of information about credit exposures designated as measured at fair value through profit or loss [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossTable

table

label

Disclosure of information about credit exposures designated as measured at fair value through profit or loss [table]

Disclosure: IFRS 7.24G

documentation

Schedule disclosing information related to credit exposures designated as measured at fair value through profit or loss.

ifrs-full

DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfIFRS17Abstract

 

label

Disclosure of information about credit risk that arises from contracts within scope of IFRS 17 [abstract]

 

ifrs-full

DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfIFRS17Explanatory

text block

label

Disclosure of information about credit risk that arises from contracts within scope of IFRS 17 [text block]

Disclosure: Effective 2023-01-01 IFRS 17.131

documentation

The disclosure of information about credit risk that arises from contracts within the scope of IFRS 17.

ifrs-full

DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfIFRS17LineItems

line items

label

Disclosure of information about credit risk that arises from contracts within scope of IFRS 17 [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfIFRS17Table

table

label

Disclosure of information about credit risk that arises from contracts within scope of IFRS 17 [table]

Disclosure: Effective 2023-01-01 IFRS 17.131

documentation

Schedule disclosing information related to credit risk that arises from contracts within the scope of IFRS 17.

ifrs-full

DisclosureOfInformationAboutDefinedBenefitPlansAbstract

 

label

Disclosure of information about defined benefit plans [abstract]

 

ifrs-full

DisclosureOfInformationAboutEffectOfInterestRateBenchmarkReformOnEntitysFinancialInstrumentsAndRiskManagementStrategyExplanatory

text block

label

Disclosure of information about effect of interest rate benchmark reform on entity’s financial instruments and risk management strategy [text block]

Disclosure: IFRS 7.24I, Disclosure: IFRS 7.24 J

documentation

The disclosure of information about the effect of interest rate benchmark reform on an entity’s financial instruments and risk management strategy.

ifrs-full

DisclosureOfInformationAboutEmployeesExplanatory

text block

label

Disclosure of information about employees [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of information about employees.

ifrs-full

DisclosureOfInformationAboutEntitysHedgingRelationshipsDirectlyAffectedByUncertaintyArisingFromInterestRateBenchmarkReformExplanatory

text block

label

Disclosure of information about entity’s hedging relationships directly affected by uncertainty arising from interest rate benchmark reform [text block]

Disclosure: IFRS 7.24H

documentation

The disclosure of information about the entity’s hedging relationships that are directly affected by the uncertainty arising from interest rate benchmark reform.

ifrs-full

DisclosureOfInformationAboutExpectedDerecognitionOfAssetsForInsuranceAcquisitionCashFlowsAbstract

 

label

Disclosure of information about expected derecognition of assets for insurance acquisition cash flows [abstract]

 

ifrs-full

DisclosureOfInformationAboutExpectedDerecognitionOfAssetsForInsuranceAcquisitionCashFlowsExplanatory

text block

label

Disclosure of information about expected derecognition of assets for insurance acquisition cash flows [text block]

Disclosure: Effective 2023-01-01 IFRS 17.109 A

documentation

The disclosure of information about the expected derecognition of the assets for insurance acquisition cash flows. [Refer: Insurance contracts [member]; Assets for insurance acquisition cash flows; Insurance contracts liability (asset)]

ifrs-full

DisclosureOfInformationAboutExpectedDerecognitionOfAssetsForInsuranceAcquisitionCashFlowsLineItems

line items

label

Disclosure of information about expected derecognition of assets for insurance acquisition cash flows [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfInformationAboutExpectedDerecognitionOfAssetsForInsuranceAcquisitionCashFlowsTable

table

label

Disclosure of information about expected derecognition of assets for insurance acquisition cash flows [table]

Disclosure: Effective 2023-01-01 IFRS 17.109 A

documentation

Schedule disclosing information related to the expected derecognition of the assets for insurance acquisition cash flows.

ifrs-full

DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossAbstract

 

label

Disclosure of information about expected recognition of contractual service margin in profit or loss [abstract]

 

ifrs-full

DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossExplanatory

text block

label

Disclosure of information about expected recognition of contractual service margin in profit or loss [text block]

Disclosure: Effective 2023-01-01 IFRS 17.109

documentation

The disclosure of information about the expected recognition of the contractual service margin in profit or loss. [Refer: Contractual service margin [member]]

ifrs-full

DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossLineItems

line items

label

Disclosure of information about expected recognition of contractual service margin in profit or loss [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossTable

table

label

Disclosure of information about expected recognition of contractual service margin in profit or loss [table]

Disclosure: Effective 2023-01-01 IFRS 17.109

documentation

Schedule disclosing information related to the expected recognition of the contractual service margin in profit or loss.

ifrs-full

DisclosureOfInformationAboutInterestsInStructuredEntityExplanatory

text block

label

Disclosure of information about interests in structured entity [text block]

Disclosure: IFRS 12.26

documentation

The disclosure of qualitative and quantitative information about the entity’s interests in structured entities, including, but not limited to, the nature, purpose, size and activities of the structured entity and how the structured entity is financed.

ifrs-full

DisclosureOfInformationAboutKeyManagementPersonnelExplanatory

text block

label

Disclosure of information about key management personnel [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of information about key management personnel. [Refer: Key management personnel of entity or parent [member]]

ifrs-full

DisclosureOfInformationAboutLiquidityArrangementsGuaranteesOrOtherCommitmentsWithThirdPartiesThatMayAffectFairValueOrRiskOfInterestsInStructuredEntitiesExplanatory

text block

label

Disclosure of information about liquidity arrangements, guarantees or other commitments with third parties that may affect fair value or risk of interests in structured entities [text block]

Example: IFRS 12.B26 e

documentation

The disclosure of information about liquidity arrangements, guarantees or other commitments with third parties that may affect the fair value or risk of the entity’s interests in structured entities. [Refer: Guarantees [member]]

ifrs-full

DisclosureOfInformationAboutMaturityProfileOfDefinedBenefitObligationExplanatory

text block

label

Disclosure of information about maturity profile of defined benefit obligation [text block]

Disclosure: IAS 19.147 c

documentation

The disclosure of information about the maturity profile of a defined benefit obligation. This will include the weighted average duration of the defined benefit obligation and may include other information about the distribution of the timing of benefit payments, such as a maturity analysis of the benefit payments. [Refer: Defined benefit obligation, at present value]

ifrs-full

DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForAllocatingTransactionPriceExplanatory

text block

label

Disclosure of information about methods, inputs and assumptions used for allocating transaction price [text block]

Disclosure: IFRS 15.126 c

documentation

The disclosure of information about the methods, inputs and assumptions used for allocating the transaction price in contracts with customers.

ifrs-full

DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForAssessingWhetherEstimateOfVariableConsiderationIsConstrainedExplanatory

text block

label

Disclosure of information about methods, inputs and assumptions used for assessing whether estimate of variable consideration is constrained [text block]

Disclosure: IFRS 15.126 b

documentation

The disclosure of information about the methods, inputs and assumptions used for assessing whether an estimate of variable consideration is constrained.

ifrs-full

DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForDeterminingTransactionPriceExplanatory

text block

label

Disclosure of information about methods, inputs and assumptions used for determining transaction price [text block]

Disclosure: IFRS 15.126 a

documentation

The disclosure of information about the methods, inputs and assumptions used for determining the transaction price in contracts with customers.

ifrs-full

DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForMeasuringObligationsForReturnsRefundsAndOtherSimilarObligationsExplanatory

text block

label

Disclosure of information about methods, inputs and assumptions used for measuring obligations for returns, refunds and other similar obligations [text block]

Disclosure: IFRS 15.126 d

documentation

The disclosure of information about the methods, inputs and assumptions used for measuring obligations for returns, refunds and other similar obligations in contracts with customers.

ifrs-full

DisclosureOfInformationAboutNatureOfContractsToWhichLesseeAppliedPracticalExpedientInParagraph46AOfIFRS16IfItIsNotAppliedToAllRentConcessionsOccurringAsDirectConsequenceOfCovid19PandemicExplanatory

text block

label

Disclosure of information about nature of contracts to which lessee applied practical expedient in paragraph 46A of IFRS 16 if it is not applied to all rent concessions occurring as direct consequence of covid-19 pandemic [text block]

Disclosure: IFRS 16.60 A a

documentation

The disclosure of information about the nature of the contracts to which the lessee has applied the practical expedient in paragraph 46A of IFRS 16, if the lessee has not applied the practical expedient to all rent concessions occurring as a direct consequence of the covid-19 pandemic that meet the conditions in paragraph 46B of IFRS 16.

ifrs-full

DisclosureOfInformationAboutOverlayApproachForAssociatesAbstract

 

label

Disclosure of information about overlay approach for associates [abstract]

 

ifrs-full

DisclosureOfInformationAboutOverlayApproachForAssociatesExplanatory

text block

label

Disclosure of information about overlay approach for associates [text block]

Disclosure: Effective on first application of IFRS 9 IFRS 4.39M

documentation

The disclosure of information about the overlay approach for associates.

ifrs-full

DisclosureOfInformationAboutOverlayApproachForAssociatesLineItems

line items

label

Disclosure of information about overlay approach for associates [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfInformationAboutOverlayApproachForAssociatesTable

table

label

Disclosure of information about overlay approach for associates [table]

Disclosure: Effective on first application of IFRS 9 IFRS 4.39M

documentation

Schedule disclosing information related to the overlay approach for associates.

ifrs-full

DisclosureOfInformationAboutOverlayApproachForJointVenturesAbstract

 

label

Disclosure of information about overlay approach for joint ventures [abstract]

 

ifrs-full

DisclosureOfInformationAboutOverlayApproachForJointVenturesExplanatory

text block

label

Disclosure of information about overlay approach for joint ventures [text block]

Disclosure: Effective on first application of IFRS 9 IFRS 4.39M

documentation

The disclosure of information about the overlay approach for joint ventures.

ifrs-full

DisclosureOfInformationAboutOverlayApproachForJointVenturesLineItems

line items

label

Disclosure of information about overlay approach for joint ventures [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfInformationAboutOverlayApproachForJointVenturesTable

table

label

Disclosure of information about overlay approach for joint ventures [table]

Disclosure: Effective on first application of IFRS 9 IFRS 4.39M

documentation

Schedule disclosing information related to the overlay approach for joint ventures.

ifrs-full

DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForAssociatesAbstract

 

label

Disclosure of information about temporary exemption from IFRS 9 for associates [abstract]

 

ifrs-full

DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForAssociatesExplanatory

text block

label

Disclosure of information about temporary exemption from IFRS 9 for associates [text block]

Disclosure: Expiry date 2023-01-01 IFRS 4.39 J

documentation

The disclosure information about the temporary exemption from IFRS 9 for associates.

ifrs-full

DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForAssociatesLineItems

line items

label

Disclosure of information about temporary exemption from IFRS 9 for associates [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForAssociatesTable

table

label

Disclosure of information about temporary exemption from IFRS 9 for associates [table]

Disclosure: Expiry date 2023-01-01 IFRS 4.39 J

documentation

Schedule disclosing information related to the temporary exemption from IFRS 9 for associates.

ifrs-full

DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForJointVenturesAbstract

 

label

Disclosure of information about temporary exemption from IFRS 9 for joint ventures [abstract]

 

ifrs-full

DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForJointVenturesExplanatory

text block

label

Disclosure of information about temporary exemption from IFRS 9 for joint ventures [text block]

Disclosure: Expiry date 2023-01-01 IFRS 4.39 J

documentation

The disclosure of information about the temporary exemption from IFRS 9 for joint ventures.

ifrs-full

DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForJointVenturesLineItems

line items

label

Disclosure of information about temporary exemption from IFRS 9 for joint ventures [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForJointVenturesTable

table

label

Disclosure of information about temporary exemption from IFRS 9 for joint ventures [table]

Disclosure: Expiry date 2023-01-01 IFRS 4.39 J

documentation

Schedule disclosing information related to the temporary exemption from IFRS 9 for joint ventures.

ifrs-full

DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsAbstract

 

label

Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [abstract]

 

ifrs-full

DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsExplanatory

text block

label

Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [text block]

Disclosure: IFRS 7.23 A

documentation

The disclosure of information about the terms and conditions of hedging instruments and how they affect future cash flows. [Refer: Hedging instruments [member]]

ifrs-full

DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsLineItems

line items

label

Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsTable

table

label

Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [table]

Disclosure: IFRS 7.23 A

documentation

Schedule disclosing information related to the terms and conditions of hedging instruments and how they affect future cash flows.

ifrs-full

DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityAbstract

 

label

Disclosure of information about unconsolidated structured entities controlled by investment entity [abstract]

 

ifrs-full

DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityExplanatory

text block

label

Disclosure of information about unconsolidated structured entities controlled by investment entity [text block]

Disclosure: IFRS 12.19F

documentation

The disclosure of information about unconsolidated structured entities controlled by an investment entity. [Refer: Disclosure of investment entities [text block]; Unconsolidated structured entities [member]]

ifrs-full

DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityLineItems

line items

label

Disclosure of information about unconsolidated structured entities controlled by investment entity [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityTable

table

label

Disclosure of information about unconsolidated structured entities controlled by investment entity [table]

Disclosure: IFRS 12.19F

documentation

Schedule disclosing information related to unconsolidated structured entities controlled by the investment entity.

ifrs-full

DisclosureOfInformationAboutUnconsolidatedSubsidiariesAbstract

 

label

Disclosure of information about unconsolidated subsidiaries [abstract]

 

ifrs-full

DisclosureOfInformationAboutUnconsolidatedSubsidiariesExplanatory

text block

label

Disclosure of information about unconsolidated subsidiaries [text block]

Disclosure: IFRS 12.19B

documentation

The disclosure of information about unconsolidated subsidiaries. [Refer: Subsidiaries [member]]

ifrs-full

DisclosureOfInformationAboutUnconsolidatedSubsidiariesLineItems

line items

label

Disclosure of information about unconsolidated subsidiaries [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfInformationAboutUnconsolidatedSubsidiariesTable

table

label

Disclosure of information about unconsolidated subsidiaries [table]

Disclosure: IFRS 12.19B

documentation

Schedule disclosing information related to unconsolidated subsidiaries.

ifrs-full

DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitAbstract

 

label

Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [abstract]

 

ifrs-full

DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitExplanatory

text block

label

Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [text block]

Disclosure: IAS 36.130

documentation

The disclosure of information for an individual asset, including goodwill, or a cash-generating unit, for which an impairment loss has been recognised or reversed. [Refer: Goodwill; Impairment loss; Reversal of impairment loss; Cash-generating units [member]]

ifrs-full

DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems

line items

label

Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitTable

table

label

Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [table]

Disclosure: IAS 36.130

documentation

Schedule disclosing information related to an individual asset or a cash-generating unit, for which an impairment loss has been recognised or reversed.

ifrs-full

DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAbstract

 

label

Disclosure of information for cash-generating units [abstract]

 

ifrs-full

DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesExplanatory

text block

label

Disclosure of information for cash-generating units [text block]

Disclosure: IAS 36.134

documentation

The disclosure of information for cash-generating units. [Refer: Cash-generating units [member]]

ifrs-full

DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems

line items

label

Disclosure of information for cash-generating units [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesTable

table

label

Disclosure of information for cash-generating units [table]

Disclosure: IAS 36.134

documentation

Schedule disclosing information related to cash-generating units.

ifrs-full

DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatory

text block

label

Disclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items in statement of financial position, assets [text block]

Disclosure: IFRS 13.94

documentation

The disclosure of information sufficient to permit the reconciliation of classes of assets determined for fair value measurement to the line items in the statement of financial position.

ifrs-full

DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionEntitysOwnEquityInstrumentsExplanatory

text block

label

Disclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items in statement of financial position, entity’s own equity instruments [text block]

Disclosure: IFRS 13.94

documentation

The disclosure of information sufficient to permit the reconciliation of classes of the entity’s own equity instruments determined for fair value measurement to the line items in the statement of financial position.

ifrs-full

DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionLiabilitiesExplanatory

text block

label

Disclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items in statement of financial position, liabilities [text block]

Disclosure: IFRS 13.94

documentation

The disclosure of information sufficient to permit the reconciliation of classes of liabilities determined for fair value measurement to the line items in the statement of financial position.

ifrs-full

DisclosureOfInformationThatEnablesUsersOfFinancialStatementsToEvaluateChangesInLiabilitiesArisingFromFinancingActivitiesExplanatory

text block

label

Disclosure of information that enables users of financial statements to evaluate changes in liabilities arising from financing activities [text block]

Disclosure: IAS 7.44 A

documentation

The disclosure of information that enables users of financial statements to evaluate changes in liabilities arising from financing activities, including both changes arising from cash flows and non-cash changes. [Refer: Liabilities arising from financing activities]

ifrs-full

DisclosureOfInitialApplicationOfStandardsOrInterpretationsAbstract

 

label

Disclosure of initial application of standards or interpretations [abstract]

 

ifrs-full

DisclosureOfInitialApplicationOfStandardsOrInterpretationsLineItems

line items

label

Disclosure of initial application of standards or interpretations [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfInitialApplicationOfStandardsOrInterpretationsTable

table

label

Disclosure of initial application of standards or interpretations [table]

Disclosure: IAS 8.28

documentation

Schedule disclosing information related to the initial application of standards or interpretations.

ifrs-full

DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17Abstract

 

label

Disclosure of inputs to methods used to measure contracts within scope of IFRS 17 [abstract]

 

ifrs-full

DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17Explanatory

text block

label

Disclosure of inputs to methods used to measure contracts within scope of IFRS 17 [text block]

Disclosure: Effective 2023-01-01 IFRS 17.117 a

documentation

The disclosure of the inputs to the methods used to measure contracts within the scope of IFRS 17.

ifrs-full

DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17LineItems

line items

label

Disclosure of inputs to methods used to measure contracts within scope of IFRS 17 [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17Table

table

label

Disclosure of inputs to methods used to measure contracts within scope of IFRS 17 [table]

Disclosure: Effective 2023-01-01 IFRS 17.117 a

documentation

Schedule disclosing information related to the inputs to the methods used to measure contracts within the scope of IFRS 17.

ifrs-full

DisclosureOfInstrumentsWithPotentialFutureDilutiveEffectNotIncludedInCalculationOfDilutedEarningsPerShareExplanatory

text

label

Description of instruments with potential future dilutive effect not included in calculation of diluted earnings per share

Disclosure: IAS 33.70 c

documentation

The description of instruments (including contingently issuable shares) that could potentially dilute basic earnings per share in the future, but were not included in the calculation of diluted earnings per share because they are antidilutive for the period(s) presented.

ifrs-full

DisclosureOfInsuranceContractsExplanatory

text block

label

Disclosure of insurance contracts [text block]

Disclosure: Effective 2023-01-01 IFRS 17 – Disclosure, Disclosure: Expiry date 2023-01-01 IFRS 4 – Disclosure

documentation

The entire disclosure for insurance contracts.

ifrs-full

DisclosureOfInsurancePremiumRevenueExplanatory

text block

label

Disclosure of insurance premium revenue [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of insurance premium revenue. [Refer: Revenue]

ifrs-full

DisclosureOfInsuranceRiskExplanatory

text block

label

Disclosure of insurance risk [text block]

Disclosure: Expiry date 2023-01-01 IFRS 4.39 c

documentation

The disclosure of risk, other than financial risk, transferred from the holder of an insurance contract to the issuer.

ifrs-full

DisclosureOfIntangibleAssetsAbstract

 

label

Disclosure of detailed information about intangible assets [abstract]

 

ifrs-full

DisclosureOfIntangibleAssetsAndGoodwillExplanatory

text block

label

Disclosure of intangible assets and goodwill [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of intangible assets and goodwill. [Refer: Intangible assets and goodwill]

ifrs-full

DisclosureOfIntangibleAssetsExplanatory

text block

label

Disclosure of intangible assets [text block]

Disclosure: IAS 38 – Disclosure

documentation

The entire disclosure for intangible assets.

ifrs-full

DisclosureOfIntangibleAssetsLineItems

line items

label

Disclosure of detailed information about intangible assets [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfIntangibleAssetsMaterialToEntityAbstract

 

label

Disclosure of intangible assets material to entity [abstract]

 

ifrs-full

DisclosureOfIntangibleAssetsMaterialToEntityExplanatory

text block

label

Disclosure of intangible assets material to entity [text block]

Disclosure: IAS 38.122 b

documentation

The disclosure of intangible assets that are material to the entity. [Refer: Intangible assets material to entity]

ifrs-full

DisclosureOfIntangibleAssetsMaterialToEntityLineItems

line items

label

Disclosure of intangible assets material to entity [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfIntangibleAssetsMaterialToEntityTable

table

label

Disclosure of intangible assets material to entity [table]

Disclosure: IAS 38.122 b

documentation

Schedule disclosing information related to intangible assets that are material to the entity.

ifrs-full

DisclosureOfIntangibleAssetsTable

table

label

Disclosure of detailed information about intangible assets [table]

Disclosure: IAS 38.118

documentation

Schedule disclosing information related to details of intangible assets.

ifrs-full

DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeAbstract

 

label

Disclosure of intangible assets with indefinite useful life [abstract]

 

ifrs-full

DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeExplanatory

text block

label

Disclosure of intangible assets with indefinite useful life [text block]

Disclosure: IAS 38.122 a

documentation

The disclosure of intangible assets with an indefinite useful life. [Refer: Intangible assets with indefinite useful life]

ifrs-full

DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeLineItems

line items

label

Disclosure of intangible assets with indefinite useful life [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeTable

table

label

Disclosure of intangible assets with indefinite useful life [table]

Disclosure: IAS 38.122 a

documentation

Schedule disclosing information related to intangible assets with an indefinite useful life.

ifrs-full

DisclosureOfInterestExpenseExplanatory

text block

label

Disclosure of interest expense [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of interest expense. [Refer: Interest expense]

ifrs-full

DisclosureOfInterestIncomeExpenseExplanatory

text block

label

Disclosure of interest income (expense) [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of interest income and expense. [Refer: Interest income (expense)]

ifrs-full

DisclosureOfInterestIncomeExplanatory

text block

label

Disclosure of interest income [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of interest income. [Refer: Interest income]

ifrs-full

DisclosureOfInterestInFundsExplanatory

text block

label

Disclosure of interest in funds [text block]

Disclosure: IFRIC 5 – Consensus

documentation

The entire disclosure for the entity’s interest in decommissioning, restoration and environmental rehabilitation funds.

ifrs-full

DisclosureOfInterestsInAssociatesExplanatory

text block

label

Disclosure of interests in associates [text block]

Disclosure: IFRS 12.2 b (ii)

documentation

The disclosure of interests in associates. [Refer: Associates [member]]

ifrs-full

DisclosureOfInterestsInJointArrangementsExplanatory

text block

label

Disclosure of interests in joint arrangements [text block]

Disclosure: IFRS 12.2 b (ii)

documentation

The disclosure of interests in joint arrangements. A joint arrangement is an arrangement of which two or more parties have joint control.

ifrs-full

DisclosureOfInterestsInOtherEntitiesExplanatory

text block

label

Disclosure of interests in other entities [text block]

Disclosure: IFRS 12.1

documentation

The entire disclosure for interests in other entities.

ifrs-full

DisclosureOfInterestsInSubsidiariesExplanatory

text block

label

Disclosure of interests in subsidiaries [text block]

Disclosure: IFRS 12.2 b (i)

documentation

The disclosure of interests in subsidiaries. [Refer: Subsidiaries [member]]

ifrs-full

DisclosureOfInterestsInUnconsolidatedStructuredEntitiesExplanatory

text block

label

Disclosure of interests in unconsolidated structured entities [text block]

Disclosure: IFRS 12.2 b (iii)

documentation

The disclosure of interests in structured entities that are not controlled by the entity (unconsolidated structured entities). [Refer: Unconsolidated structured entities [member]]

ifrs-full

DisclosureOfInterimFinancialReportingExplanatory

text block

label

Disclosure of interim financial reporting [text block]

Disclosure: IAS 34 – Content of an interim financial report

documentation

The entire disclosure for interim financial reporting.

ifrs-full

DisclosureOfInternalCreditExposuresAbstract

 

label

Disclosure of internal credit grades [abstract]

 

ifrs-full

DisclosureOfInternalCreditExposuresExplanatory

text block

label

Disclosure of internal credit grades [text block]

Example: Expiry date 2023-01-01 IFRS 7.36 c, Example: Expiry date 2023-01-01 IFRS 7.IG25

documentation

The disclosure of internal credit grades. [Refer: Internal credit grades [member]]

ifrs-full

DisclosureOfInternalCreditExposuresLineItems

line items

label

Disclosure of internal credit grades [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfInternalCreditExposuresTable

table

label

Disclosure of internal credit grades [table]

Example: Expiry date 2023-01-01 IFRS 7.36 c, Example: Expiry date 2023-01-01 IFRS 7.IG25

documentation

Schedule disclosing information related to internal credit grades.

ifrs-full

DisclosureOfInventoriesExplanatory

text block

label

Disclosure of inventories [text block]

Disclosure: IAS 2 – Disclosure

documentation

The entire disclosure for inventories.

ifrs-full

DisclosureOfInvestmentContractsLiabilitiesExplanatory

text block

label

Disclosure of investment contracts liabilities [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of investment contracts liabilities. [Refer: Investment contracts liabilities]

ifrs-full

DisclosureOfInvestmentEntitiesExplanatory

text block

label

Disclosure of investment entities [text block]

Disclosure: IFRS 12 – Investment entity status

documentation

The disclosure of investment entities. An investment entity is an entity that: (a) obtains funds from one or more investors for the purpose of providing those investor(s) with investment management services; (b) commits to its investor(s) that its business purpose is to invest funds solely for returns from capital appreciation, investment income, or both; and (c) measures and evaluates the performance of substantially all of its investments on a fair value basis.

ifrs-full

DisclosureOfInvestmentPropertyAbstract

 

label

Disclosure of detailed information about investment property [abstract]

 

ifrs-full

DisclosureOfInvestmentPropertyExplanatory

text block

label

Disclosure of investment property [text block]

Disclosure: IAS 40 – Disclosure

documentation

The entire disclosure for investment property.

ifrs-full

DisclosureOfInvestmentPropertyLineItems

line items

label

Disclosure of detailed information about investment property [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfInvestmentPropertyTable

table

label

Disclosure of detailed information about investment property [table]

Disclosure: IAS 40.32 A

documentation

Schedule disclosing information related to details of investment property.

ifrs-full

DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory

text block

label

Disclosure of investments accounted for using equity method [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of investments accounted for using the equity method. [Refer: Investments accounted for using equity method]

ifrs-full

DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory

text block

label

Disclosure of investments other than investments accounted for using equity method [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of investments other than investments accounted for using the equity method. [Refer: Investments other than investments accounted for using equity method]

ifrs-full

DisclosureOfIssuedCapitalExplanatory

text block

label

Disclosure of issued capital [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of issued capital. [Refer: Issued capital]

ifrs-full

DisclosureOfJointOperationsAbstract

 

label

Disclosure of joint operations [abstract]

 

ifrs-full

DisclosureOfJointOperationsExplanatory

text block

label

Disclosure of joint operations [text block]

Disclosure: IFRS 12.B4 c

documentation

The disclosure of joint operations. [Refer: Joint operations [member]]

ifrs-full

DisclosureOfJointOperationsLineItems

line items

label

Disclosure of joint operations [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfJointOperationsTable

table

label

Disclosure of joint operations [table]

Disclosure: IFRS 12.B4 c

documentation

Schedule disclosing information related to joint operations.

ifrs-full

DisclosureOfJointVenturesAbstract

 

label

Disclosure of joint ventures [abstract]

 

ifrs-full

DisclosureOfJointVenturesExplanatory

text block

label

Disclosure of joint ventures [text block]

Disclosure: IAS 27.16 b, Disclosure: IAS 27.17 b, Disclosure: IFRS 12.B4 b

documentation

The disclosure of joint ventures. [Refer: Joint ventures [member]]

ifrs-full

DisclosureOfJointVenturesLineItems

line items

label

Disclosure of joint ventures [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfJointVenturesTable

table

label

Disclosure of joint ventures [table]

Disclosure: IAS 27.16 b, Disclosure: IAS 27.17 b, Disclosure: IFRS 12.B4 b

documentation

Schedule disclosing information related to joint ventures.

ifrs-full

DisclosureOfLeasePrepaymentsExplanatory

text block

label

Disclosure of lease prepayments [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of lease prepayments. [Refer: Prepayments]

ifrs-full

DisclosureOfLeasesExplanatory

text block

label

Disclosure of leases [text block]

Disclosure: IFRS 16 – Presentation, Disclosure: IFRS 16 – Disclosure

documentation

The entire disclosure for leases.

ifrs-full

DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementAbstract

 

label

Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [abstract]

 

ifrs-full

DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementExplanatory

text block

label

Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [text block]

Disclosure: IFRS 13.98

documentation

The disclosure of liabilities measured at fair value and issued with an inseparable third-party credit enhancement. [Refer: Liabilities measured at fair value and issued with inseparable third-party credit enhancement [member]]

ifrs-full

DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementLineItems

line items

label

Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementTable

table

label

Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [table]

Disclosure: IFRS 13.98

documentation

Schedule disclosing information related to liabilities measured at fair value and issued with inseparable third-party credit enhancement.

ifrs-full

DisclosureOfLiquidityRiskExplanatory

text block

label

Disclosure of liquidity risk [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of liquidity risk. [Refer: Liquidity risk [member]]

ifrs-full

DisclosureOfLiquidityRiskOfInsuranceContractsExplanatory

text block

label

Disclosure of liquidity risk of insurance contracts [text block]

Disclosure: Expiry date 2023-01-01 IFRS 4.39 d

documentation

The disclosure of information about the liquidity risk of insurance contracts. [Refer: Liquidity risk [member]; Types of insurance contracts [member]]

ifrs-full

DisclosureOfLoansAndAdvancesToBanksExplanatory

text block

label

Disclosure of loans and advances to banks [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of loans and advances to banks. [Refer: Loans and advances to banks]

ifrs-full

DisclosureOfLoansAndAdvancesToCustomersExplanatory

text block

label

Disclosure of loans and advances to customers [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of loans and advances to customers. [Refer: Loans and advances to customers]

ifrs-full

DisclosureOfMajorCustomersAbstract

 

label

Disclosure of major customers [abstract]

 

ifrs-full

DisclosureOfMajorCustomersLineItems

line items

label

Disclosure of major customers [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfMajorCustomersTable

table

label

Disclosure of major customers [table]

Disclosure: IFRS 8.34

documentation

Schedule disclosing information related to the entity’s major customers.

ifrs-full

DisclosureOfMarketRiskExplanatory

text block

label

Disclosure of market risk [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of market risk. [Refer: Market risk [member]]

ifrs-full

DisclosureOfMarketRiskOfInsuranceContractsExplanatory

text block

label

Disclosure of market risk of insurance contracts [text block]

Disclosure: Expiry date 2023-01-01 IFRS 4.39 d

documentation

The disclosure of information about the market risk of insurance contracts. [Refer: Market risk [member]; Types of insurance contracts [member]]

ifrs-full

DisclosureOfMaterialAccountingPolicyInformationExplanatory

text block

label

Disclosure of material accounting policy information [text block]

Disclosure: Effective 2023-01-01 IAS 1.117

documentation

The entire disclosure of material accounting policy information applied by the entity.

ifrs-full

DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesAbstract

 

label

Disclosure of maturity analysis for derivative financial liabilities [abstract]

 

ifrs-full

DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesLineItems

line items

label

Disclosure of maturity analysis for derivative financial liabilities [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesTable

table

label

Disclosure of maturity analysis for derivative financial liabilities [table]

Disclosure: IFRS 7.39 b

documentation

Schedule disclosing information related to the maturity analysis for derivative financial liabilities.

ifrs-full

DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskAbstract

 

label

Disclosure of maturity analysis for financial assets held for managing liquidity risk [abstract]

 

ifrs-full

DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskExplanatory

text block

label

Disclosure of maturity analysis for financial assets held for managing liquidity risk [text block]

Disclosure: IFRS 7.B11E

documentation

The disclosure of a maturity analysis for financial assets held for managing liquidity risk. [Refer: Financial assets; Liquidity risk [member]]

ifrs-full

DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskLineItems

line items

label

Disclosure of maturity analysis for financial assets held for managing liquidity risk [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskTable

table

label

Disclosure of maturity analysis for financial assets held for managing liquidity risk [table]

Disclosure: IFRS 7.B11E

documentation

Schedule disclosing information related to the maturity analysis for financial assets held for managing liquidity risk.

ifrs-full

DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17Abstract

 

label

Disclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [abstract]

 

ifrs-full

DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17Explanatory

text block

label

Disclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [text block]

Disclosure: Effective 2023-01-01 IFRS 17.132 b

documentation

The disclosure of the maturity analysis for liquidity risk that arises from contracts within the scope of IFRS 17.

ifrs-full

DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17LineItems

line items

label

Disclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17Table

table

label

Disclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [table]

Disclosure: Effective 2023-01-01 IFRS 17.132 b

documentation

Schedule disclosing information related to the maturity analysis for liquidity risk that arises from contracts within the scope of IFRS 17.

ifrs-full

DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesAbstract

 

label

Disclosure of maturity analysis for non-derivative financial liabilities [abstract]

 

ifrs-full

DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesLineItems

line items

label

Disclosure of maturity analysis for non-derivative financial liabilities [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesTable

table

label

Disclosure of maturity analysis for non-derivative financial liabilities [table]

Disclosure: IFRS 7.39 a

documentation

Schedule disclosing information related to the maturity analysis for non-derivative financial liabilities.

ifrs-full

DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableAbstract

 

label

Disclosure of maturity analysis of finance lease payments receivable [abstract]

 

ifrs-full

DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableExplanatory

text block

label

Disclosure of maturity analysis of finance lease payments receivable [text block]

Disclosure: IFRS 16.94

documentation

The disclosure of a maturity analysis of finance lease payments receivable. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset.

ifrs-full

DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableLineItems

line items

label

Disclosure of maturity analysis of finance lease payments receivable [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableTable

table

label

Disclosure of maturity analysis of finance lease payments receivable [table]

Disclosure: IFRS 16.94

documentation

Schedule disclosing information related to the maturity analysis of finance lease payments receivable.

ifrs-full

DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsAbstract

 

label

Disclosure of maturity analysis of operating lease payments [abstract]

 

ifrs-full

DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsExplanatory

text block

label

Disclosure of maturity analysis of operating lease payments [text block]

Disclosure: IFRS 16.97

documentation

The disclosure of a maturity analysis of operating lease payments. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset.

ifrs-full

DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsLineItems

line items

label

Disclosure of maturity analysis of operating lease payments [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsTable

table

label

Disclosure of maturity analysis of operating lease payments [table]

Disclosure: IFRS 16.97

documentation

Schedule disclosing information related to the maturity analysis of operating lease payments.

ifrs-full

DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsExplanatory

text block

label

Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [text block]

Disclosure: IFRS 7.42E e

documentation

The disclosure of a maturity analysis of the undiscounted cash outflows that would or may be required to repurchase derecognised financial assets or other amounts payable to the transferee in respect of transferred assets, showing the remaining contractual maturities of the entity’s continuing involvement. [Refer: Undiscounted cash outflow required to repurchase derecognised financial assets; Other amounts payable to transferee in respect of transferred assets]

ifrs-full

DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsAbstract

 

label

Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [abstract]

 

ifrs-full

DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsLineItems

line items

label

Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsTable

table

label

Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [table]

Disclosure: IFRS 7.42E e

documentation

Schedule disclosing information related to the maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to the transferee in respect of the transferred assets.

ifrs-full

DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsAbstract

 

label

Disclosure of nature and extent of risks arising from financial instruments [abstract]

 

ifrs-full

DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsExplanatory

text block

label

Disclosure of nature and extent of risks arising from financial instruments [text block]

Disclosure: IFRS 7.31

documentation

The disclosure of information that enables users of financial statements to evaluate the nature and extent of risks arising from financial instruments to which the entity is exposed. [Refer: Financial instruments, class [member]]

ifrs-full

DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems

line items

label

Disclosure of nature and extent of risks arising from financial instruments [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsTable

table

label

Disclosure of nature and extent of risks arising from financial instruments [table]

Disclosure: IFRS 7.33, Disclosure: IFRS 7.34

documentation

Schedule disclosing information related to the nature and extent of risks arising from financial instruments.

ifrs-full

DisclosureOfNatureAndExtentOfRisksArisingFromInsuranceContractsExplanatory

text block

label

Disclosure of nature and extent of risks arising from insurance contracts [text block]

Disclosure: Expiry date 2023-01-01 IFRS 4.38

documentation

The disclosure of information to evaluate the nature and extent of risks arising from insurance contracts. [Refer: Types of insurance contracts [member]]

ifrs-full

DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfIFRS17Abstract

 

label

Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [abstract]

 

ifrs-full

DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfIFRS17Explanatory

text block

label

Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [text block]

Disclosure: Effective 2023-01-01 IFRS 17.124, Disclosure: Effective 2023-01-01 IFRS 17.125

documentation

The disclosure of the nature and extent of risks that arise from contracts within the scope of IFRS 17.

ifrs-full

DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfIFRS17LineItems

line items

label

Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfIFRS17Table

table

label

Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [table]

Disclosure: Effective 2023-01-01 IFRS 17.124, Disclosure: Effective 2023-01-01 IFRS 17.125

documentation

Schedule disclosing information related to the nature and extent of risks that arise from contracts within the scope of IFRS 17.

ifrs-full

DisclosureOfNatureOfPotentialIncomeTaxConsequencesThatWouldResultFromPaymentOfDividendExplanatory

text

label

Description of nature of potential income tax consequences that would result from payment of dividend

Disclosure: IAS 12.82 A

documentation

The description of the nature of the potential income tax consequences that would result from the payment of dividends to the entity’s shareholders in jurisdictions such as those where income taxes are payable at a higher or lower rate if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity, or where income taxes may be refundable or payable if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity. [Refer: Retained earnings]

ifrs-full

DisclosureOfNetAssetValueAttributableToUnitholdersExplanatory

text block

label

Disclosure of net asset value attributable to unit-holders [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of the net asset value attributable to unit-holders.

ifrs-full

DisclosureOfNetDefinedBenefitLiabilityAssetAbstract

 

label

Disclosure of net defined benefit liability (asset) [abstract]

 

ifrs-full

DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory

text block

label

Disclosure of net defined benefit liability (asset) [text block]

Disclosure: IAS 19.140 a

documentation

The disclosure of a net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)]

ifrs-full

DisclosureOfNetDefinedBenefitLiabilityAssetLineItems

line items

label

Disclosure of net defined benefit liability (asset) [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfNetDefinedBenefitLiabilityAssetTable

table

label

Disclosure of net defined benefit liability (asset) [table]

Disclosure: IAS 19.140 a

documentation

Schedule disclosing information related to the net defined benefit liability (asset).

ifrs-full

DisclosureOfNetGrossAndReinsurersShareForAmountsArisingFromInsuranceContractsAbstract

 

label

Disclosure of net, gross and reinsurer’s share for amounts arising from insurance contracts [abstract]

 

ifrs-full

DisclosureOfNetGrossAndReinsurersShareForAmountsArisingFromInsuranceContractsExplanatory

text block

label

Disclosure of net, gross and reinsurer’s share for amounts arising from insurance contracts [text block]

Common practice: Expiry date 2023-01-01 IFRS 4 – Disclosure

documentation

The disclosure of the net and gross amounts and the reinsurer’s share for amounts arising from insurance contracts. [Refer: Types of insurance contracts [member]]

ifrs-full

DisclosureOfNetGrossAndReinsurersShareForAmountsArisingFromInsuranceContractsLineItems

line items

label

Disclosure of net, gross and reinsurer’s share for amounts arising from insurance contracts [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfNetGrossAndReinsurersShareForAmountsArisingFromInsuranceContractsTable

table

label

Disclosure of net, gross and reinsurer’s share for amounts arising from insurance contracts [table]

Common practice: Expiry date 2023-01-01 IFRS 4 – Disclosure

documentation

Schedule disclosing information related to the net and gross amounts and to the reinsurer’s share for amounts arising from insurance contracts.

ifrs-full

DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract

 

label

Disclosure of non-adjusting events after reporting period [abstract]

 

ifrs-full

DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory

text block

label

Disclosure of non-adjusting events after reporting period [text block]

Disclosure: IAS 10.21

documentation

The disclosure of non-adjusting events after the reporting period. [Refer: Non-adjusting events after reporting period [member]]

ifrs-full

DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems

line items

label

Disclosure of non-adjusting events after reporting period [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfNonadjustingEventsAfterReportingPeriodTable

table

label

Disclosure of non-adjusting events after reporting period [table]

Disclosure: IAS 10.21

documentation

Schedule disclosing information related to non-adjusting events after the reporting period.

ifrs-full

DisclosureOfNoncontrollingInterestsExplanatory

text block

label

Disclosure of non-controlling interests [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of non-controlling interests. [Refer: Non-controlling interests]

ifrs-full

DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory

text block

label

Disclosure of non-current assets held for sale and discontinued operations [text block]

Disclosure: IFRS 5 – Presentation and disclosure

documentation

The entire disclosure for non-current assets held for sale and discontinued operations.

ifrs-full

DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory

text block

label

Disclosure of non-current assets or disposal groups classified as held for sale [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of non-current assets or disposal groups classified as held for sale. [Refer: Non-current assets or disposal groups classified as held for sale]

ifrs-full

DisclosureOfNotesAndOtherExplanatoryInformationExplanatory

text block

label

Disclosure of notes and other explanatory information [text block]

Disclosure: IAS 1.10 e

documentation

The disclosure of notes and other explanatory information as part of a complete set of financial statements.

ifrs-full

DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory

text block

label

Disclosure of number and weighted average exercise prices of other equity instruments [text block]

Common practice: IFRS 2.45

documentation

The disclosure of the number and weighted average exercise prices of other equity instruments (ie other than share options).

ifrs-full

DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory

text block

label

Disclosure of number and weighted average exercise prices of share options [text block]

Disclosure: IFRS 2.45 b

documentation

The disclosure of the number and weighted average exercise prices of share options. [Refer: Weighted average [member]]

ifrs-full

DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsAbstract

 

label

Disclosure of number and weighted average remaining contractual life of outstanding share options [abstract]

 

ifrs-full

DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsExplanatory

text block

label

Disclosure of number and weighted average remaining contractual life of outstanding share options [text block]

Disclosure: IFRS 2.45 d

documentation

The disclosure of the number and weighted average remaining contractual life of outstanding share options. [Refer: Weighted average [member]]

ifrs-full

DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsLineItems

line items

label

Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsTable

table

label

Disclosure of number and weighted average remaining contractual life of outstanding share options [table]

Disclosure: IFRS 2.45 d

documentation

Schedule disclosing information related to the number and weighted average remaining contractual life of outstanding share options.

ifrs-full

DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalAbstract

 

label

Disclosure of objectives, policies and processes for managing capital [abstract]

 

ifrs-full

DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory

text block

label

Disclosure of objectives, policies and processes for managing capital [text block]

Disclosure: IAS 1.134

documentation

The disclosure of information that enables users of financial statements to evaluate the entity’s objectives, policies and processes for managing capital.

ifrs-full

DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalLineItems

line items

label

Disclosure of objectives, policies and processes for managing capital [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalTable

table

label

Disclosure of objectives, policies and processes for managing capital [table]

Disclosure: IAS 1.136

documentation

Schedule disclosing information related to the objectives, policies and processes for managing capital.

ifrs-full

DisclosureOfOffsettingOfFinancialAssetsAbstract

 

label

Disclosure of offsetting of financial assets [abstract]

 

ifrs-full

DisclosureOfOffsettingOfFinancialAssetsAndFinancialLiabilitiesExplanatory

text block

label

Disclosure of offsetting of financial assets and financial liabilities [text block]

Disclosure: IFRS 7 – Offsetting financial assets and financial liabilities

documentation

The disclosure of the offsetting of financial assets and financial liabilities. [Refer: Financial assets; Financial liabilities]

ifrs-full

DisclosureOfOffsettingOfFinancialAssetsExplanatory

text block

label

Disclosure of offsetting of financial assets [text block]

Disclosure: IFRS 7.13C

documentation

The disclosure of the offsetting of financial assets. [Refer: Financial assets]

ifrs-full

DisclosureOfOffsettingOfFinancialAssetsLineItems

line items

label

Disclosure of offsetting of financial assets [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfOffsettingOfFinancialAssetsTable

table

label

Disclosure of offsetting of financial assets [table]

Disclosure: IFRS 7.13C

documentation

Schedule disclosing information related to the offsetting of financial assets.

ifrs-full

DisclosureOfOffsettingOfFinancialLiabilitiesAbstract

 

label

Disclosure of offsetting of financial liabilities [abstract]

 

ifrs-full

DisclosureOfOffsettingOfFinancialLiabilitiesExplanatory

text block

label

Disclosure of offsetting of financial liabilities [text block]

Disclosure: IFRS 7.13C

documentation

The disclosure of the offsetting of financial liabilities. [Refer: Financial liabilities]

ifrs-full

DisclosureOfOffsettingOfFinancialLiabilitiesLineItems

line items

label

Disclosure of offsetting of financial liabilities [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfOffsettingOfFinancialLiabilitiesTable

table

label

Disclosure of offsetting of financial liabilities [table]

Disclosure: IFRS 7.13C

documentation

Schedule disclosing information related to the offsetting of financial liabilities.

ifrs-full

DisclosureOfOperatingSegmentsAbstract

 

label

Disclosure of operating segments [abstract]

 

ifrs-full

DisclosureOfOperatingSegmentsExplanatory

text block

label

Disclosure of operating segments [text block]

Disclosure: IFRS 8.23

documentation

The disclosure of operating segments. [Refer: Operating segments [member]]

ifrs-full

DisclosureOfOperatingSegmentsLineItems

line items

label

Disclosure of operating segments [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfOperatingSegmentsTable

table

label

Disclosure of operating segments [table]

Disclosure: IFRS 8.23

documentation

Schedule disclosing information related to operating segments.

ifrs-full

DisclosureOfOtherAssetsExplanatory

text block

label

Disclosure of other assets [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of other assets. [Refer: Other assets]

ifrs-full

DisclosureOfOtherCurrentAssetsExplanatory

text block

label

Disclosure of other current assets [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of other current assets. [Refer: Other current assets]

ifrs-full

DisclosureOfOtherCurrentLiabilitiesExplanatory

text block

label

Disclosure of other current liabilities [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of other current liabilities. [Refer: Other current liabilities]

ifrs-full

DisclosureOfOtherLiabilitiesExplanatory

text block

label

Disclosure of other liabilities [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of other liabilities. [Refer: Other liabilities]

ifrs-full

DisclosureOfOtherNoncurrentAssetsExplanatory

text block

label

Disclosure of other non-current assets [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of other non-current assets. [Refer: Other non-current assets]

ifrs-full

DisclosureOfOtherNoncurrentLiabilitiesExplanatory

text block

label

Disclosure of other non-current liabilities [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of other non-current liabilities. [Refer: Other non-current liabilities]

ifrs-full

DisclosureOfOtherOperatingExpenseExplanatory

text block

label

Disclosure of other operating expense [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of other operating expense. [Refer: Other operating income (expense)]

ifrs-full

DisclosureOfOtherOperatingIncomeExpenseExplanatory

text block

label

Disclosure of other operating income (expense) [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of other operating income or expense. [Refer: Other operating income (expense)]

ifrs-full

DisclosureOfOtherOperatingIncomeExplanatory

text block

label

Disclosure of other operating income [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of other operating income. [Refer: Other operating income (expense)]

ifrs-full

DisclosureOfOtherProvisionsAbstract

 

label

Disclosure of other provisions [abstract]

 

ifrs-full

DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory

text block

label

Disclosure of other provisions, contingent liabilities and contingent assets [text block]

Disclosure: IAS 37 – Disclosure

documentation

The entire disclosure for other provisions, contingent liabilities and contingent assets.

ifrs-full

DisclosureOfOtherProvisionsExplanatory

text block

label

Disclosure of other provisions [text block]

Disclosure: IAS 37.84

documentation

The disclosure of other provisions. [Refer: Other provisions]

ifrs-full

DisclosureOfOtherProvisionsLineItems

line items

label

Disclosure of other provisions [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfOtherProvisionsTable

table

label

Disclosure of other provisions [table]

Disclosure: IAS 37.84

documentation

Schedule disclosing information related to other provisions.

ifrs-full

DisclosureOfPerformanceObligationsAbstract

 

label

Disclosure of performance obligations [abstract]

 

ifrs-full

DisclosureOfPerformanceObligationsExplanatory

text block

label

Disclosure of performance obligations [text block]

Disclosure: IFRS 15.119

documentation

The disclosure of performance obligations in contracts with customers. [Refer: Performance obligations [member]]

ifrs-full

DisclosureOfPerformanceObligationsLineItems

line items

label

Disclosure of performance obligations [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfPerformanceObligationsTable

table

label

Disclosure of performance obligations [table]

Disclosure: IFRS 15.119

documentation

Schedule disclosing information related to performance obligations in contracts with customers.

ifrs-full

DisclosureOfPrepaymentsAndOtherAssetsExplanatory

text block

label

Disclosure of prepayments and other assets [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of prepayments and other assets. [Refer: Other assets; Prepayments]

ifrs-full

DisclosureOfProductsAndServicesAbstract

 

label

Disclosure of products and services [abstract]

 

ifrs-full

DisclosureOfProductsAndServicesExplanatory

text block

label

Disclosure of products and services [text block]

Disclosure: IFRS 8.32

documentation

The disclosure of the entity’s products and services. [Refer: Products and services [member]]

ifrs-full

DisclosureOfProductsAndServicesLineItems

line items

label

Disclosure of products and services [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfProductsAndServicesTable

table

label

Disclosure of products and services [table]

Disclosure: IFRS 8.32

documentation

Schedule disclosing information related to the entity’s products and services.

ifrs-full

DisclosureOfProfitLossFromOperatingActivitiesExplanatory

text block

label

Disclosure of profit (loss) from operating activities [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of profit (loss) from operating activities. [Refer: Profit (loss) from operating activities]

ifrs-full

DisclosureOfPropertyPlantAndEquipmentAbstract

 

label

Disclosure of detailed information about property, plant and equipment [abstract]

 

ifrs-full

DisclosureOfPropertyPlantAndEquipmentExplanatory

text block

label

Disclosure of property, plant and equipment [text block]

Disclosure: IAS 16 – Disclosure

documentation

The entire disclosure for property, plant and equipment.

ifrs-full

DisclosureOfPropertyPlantAndEquipmentLineItems

line items

label

Disclosure of detailed information about property, plant and equipment [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfPropertyPlantAndEquipmentTable

table

label

Disclosure of detailed information about property, plant and equipment [table]

Disclosure: IAS 16.73

documentation

Schedule disclosing information related to details of property, plant and equipment.

ifrs-full

DisclosureOfProvisionMatrixAbstract

 

label

Disclosure of provision matrix [abstract]

 

ifrs-full

DisclosureOfProvisionMatrixExplanatory

text block

label

Disclosure of provision matrix [text block]

Example: IFRS 7.35 N

documentation

The disclosure of the provision matrix.

ifrs-full

DisclosureOfProvisionMatrixLineItems

line items

label

Disclosure of provision matrix [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfProvisionMatrixTable

table

label

Disclosure of provision matrix [table]

Example: IFRS 7.35 N

documentation

Schedule disclosing information related to the provision matrix.

ifrs-full

DisclosureOfProvisionsExplanatory

text block

label

Disclosure of provisions [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of provisions. [Refer: Provisions]

ifrs-full

DisclosureOfQualitativeInformationAboutApplicationOfClassificationOverlayAndImpairmentRequirementsExplanatory

text block

label

Disclosure of qualitative information about application of classification overlay and impairment requirements [text block]

Disclosure: Effective 2023-01-01 IFRS 17.C28E a

documentation

The disclosure of qualitative information about the extent to which the classification overlay has been applied and whether and to what extent the impairment requirements in Section 5.5 of IFRS 9 Financial Instruments have been applied.

ifrs-full

DisclosureOfQuantitativeInformationAboutFinancialInstrumentsThatHaveYetToTransitionToAlternativeBenchmarkRateAbstract

 

label

Disclosure of quantitative information about financial instruments that have yet to transition to alternative benchmark rate [abstract]

 

ifrs-full

DisclosureOfQuantitativeInformationAboutFinancialInstrumentsThatHaveYetToTransitionToAlternativeBenchmarkRateExplanatory

text block

label

Disclosure of quantitative information about financial instruments that have yet to transition to alternative benchmark rate [text block]

Disclosure: IFRS 7.24 J b

documentation

The disclosure of quantitative information about financial instruments that have yet to transition to an alternative benchmark rate.

ifrs-full

DisclosureOfQuantitativeInformationAboutFinancialInstrumentsThatHaveYetToTransitionToAlternativeBenchmarkRateLineItems

line items

label

Disclosure of quantitative information about financial instruments that have yet to transition to alternative benchmark rate [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfQuantitativeInformationAboutFinancialInstrumentsThatHaveYetToTransitionToAlternativeBenchmarkRateTable

table

label

Disclosure of quantitative information about financial instruments that have yet to transition to alternative benchmark rate [table]

Disclosure: IFRS 7.24 J b

documentation

Schedule disclosing information related to the quantitative information about financial instruments that have yet to transition to alternative benchmark rate.

ifrs-full

DisclosureOfQuantitativeInformationAboutLeasesForLesseeAbstract

 

label

Disclosure of quantitative information about leases for lessee [abstract]

 

ifrs-full

DisclosureOfQuantitativeInformationAboutLeasesForLessorAbstract

 

label

Disclosure of quantitative information about leases for lessor [abstract]

 

ifrs-full

DisclosureOfQuantitativeInformationAboutRightofuseAssetsAbstract

 

label

Disclosure of quantitative information about right-of-use assets [abstract]

 

ifrs-full

DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory

text block

label

Disclosure of quantitative information about right-of-use assets [text block]

Disclosure: IFRS 16.53

documentation

The disclosure of quantitative information about right-of-use assets. [Refer: Right-of-use assets]

ifrs-full

DisclosureOfQuantitativeInformationAboutRightofuseAssetsLineItems

line items

label

Disclosure of quantitative information about right-of-use assets [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfQuantitativeInformationAboutRightofuseAssetsTable

table

label

Disclosure of quantitative information about right-of-use assets [table]

Disclosure: IFRS 16.53

documentation

Schedule disclosing information related to right-of-use assets.

ifrs-full

DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsAbstract

 

label

Disclosure of range of exercise prices of outstanding share options [abstract]

 

ifrs-full

DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatory

text block

label

Disclosure of range of exercise prices of outstanding share options [text block]

Disclosure: IFRS 2.45 d

documentation

The disclosure of the range of exercise prices for outstanding share options.

ifrs-full

DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsLineItems

line items

label

Disclosure of range of exercise prices of outstanding share options [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsTable

table

label

Disclosure of range of exercise prices of outstanding share options [table]

Disclosure: IFRS 2.45 d

documentation

Schedule disclosing information related to the range of exercise prices of outstanding share options.

ifrs-full

DisclosureOfRankingAndAmountsOfPotentialLossesInStructuredEntitiesBorneByPartiesWhoseInterestsRankLowerThanEntitysInterestsExplanatory

text block

label

Disclosure of ranking and amounts of potential losses in structured entities borne by parties whose interests rank lower than entity’s interests [text block]

Example: IFRS 12.B26 d

documentation

The disclosure of the ranking and amounts of potential losses in structured entities borne by parties whose interests rank lower than entity’s interests in the structured entities.

ifrs-full

DisclosureOfReclassificationOfFinancialAssetsAbstract

 

label

Disclosure of reclassification of financial assets [abstract]

 

ifrs-full

DisclosureOfReclassificationOfFinancialAssetsExplanatory

text block

label

Disclosure of reclassification of financial assets [text block]

Disclosure: IFRS 7.12B

documentation

The disclosure of information about the reclassification of financial assets. [Refer: Financial assets]

ifrs-full

DisclosureOfReclassificationOfFinancialAssetsLineItems

line items

label

Disclosure of reclassification of financial assets [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfReclassificationOfFinancialAssetsTable

table

label

Disclosure of reclassification of financial assets [table]

Disclosure: IFRS 7.12B

documentation

Schedule disclosing information related to the reclassification of financial assets.

ifrs-full

DisclosureOfReclassificationOfFinancialInstrumentsExplanatory

text block

label

Disclosure of reclassification of financial instruments [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of the reclassification of financial instruments. [Refer: Financial instruments, class [member]]

ifrs-full

DisclosureOfReclassificationsOrChangesInPresentationAbstract

 

label

Disclosure of reclassifications or changes in presentation [abstract]

 

ifrs-full

DisclosureOfReclassificationsOrChangesInPresentationExplanatory

text block

label

Disclosure of reclassifications or changes in presentation [text block]

Disclosure: IAS 1.41

documentation

The disclosure of reclassifications or changes in the presentation of items in the financial statements.

ifrs-full

DisclosureOfReclassificationsOrChangesInPresentationLineItems

line items

label

Disclosure of reclassifications or changes in presentation [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfReclassificationsOrChangesInPresentationTable

table

label

Disclosure of reclassifications or changes in presentation [table]

Disclosure: IAS 1.41

documentation

Schedule disclosing information related to reclassifications or changes in presentation.

ifrs-full

DisclosureOfReconciliationBetweenInvestmentDerecognisedAndAssetsAndLiabilitiesRecognisedTransitionFromAccountingForInvestmentAtCostOrInAccordanceWithIFRS9ToAccountingForAssetsAndLiabilitiesExplanatory

text block

label

Disclosure of reconciliation between investment derecognised and assets and liabilities recognised, transition from accounting for investment at cost or in accordance with IFRS 9 to accounting for assets and liabilities [text block]

Disclosure: IFRS 11.C12 b

documentation

The disclosure of the reconciliation between the investment derecognised and the assets and liabilities recognised on the transition from accounting for investment at cost or in accordance with IFRS 9 to accounting for assets and liabilities.

ifrs-full

DisclosureOfReconciliationBetweenInvestmentDerecognisedAndAssetsAndLiabilitiesRecognisedTransitionFromEquityMethodToAccountingForAssetsAndLiabilitiesExplanatory

text block

label

Disclosure of reconciliation between investment derecognised and assets and liabilities recognised, transition from equity method to accounting for assets and liabilities [text block]

Disclosure: IFRS 11.C10

documentation

The disclosure of the reconciliation between the investment derecognised and the assets and liabilities recognised on the transition from the equity method to accounting for assets and liabilities.

ifrs-full

DisclosureOfReconciliationOfChangesInAssetsForInsuranceAcquisitionCashFlowsExplanatory

text block

label

Disclosure of reconciliation of changes in assets for insurance acquisition cash flows [text block]

Disclosure: Effective 2023-01-01 IFRS 17.105 A

documentation

The disclosure of the reconciliation of changes in assets for insurance acquisition cash flows recognised for insurance acquisition cash flows paid (or insurance acquisition cash flows for which a liability has been recognised applying another IFRS Standard) before the related group of insurance contracts is recognised.

ifrs-full

DisclosureOfReconciliationOfChangesInBiologicalAssetsAbstract

 

label

Disclosure of reconciliation of changes in biological assets [abstract]

 

ifrs-full

DisclosureOfReconciliationOfChangesInBiologicalAssetsExplanatory

text block

label

Disclosure of reconciliation of changes in biological assets [text block]

Disclosure: IAS 41.50

documentation

The disclosure of the reconciliation of changes in biological assets. [Refer: Biological assets]

ifrs-full

DisclosureOfReconciliationOfChangesInBiologicalAssetsLineItems

line items

label

Disclosure of reconciliation of changes in biological assets [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfReconciliationOfChangesInBiologicalAssetsTable

table

label

Disclosure of reconciliation of changes in biological assets [table]

Disclosure: IAS 41.50

documentation

Schedule disclosing information related to the reconciliation of changes in biological assets.

ifrs-full

DisclosureOfReconciliationOfChangesInGoodwillAbstract

 

label

Disclosure of reconciliation of changes in goodwill [abstract]

 

ifrs-full

DisclosureOfReconciliationOfChangesInGoodwillExplanatory

text block

label

Disclosure of reconciliation of changes in goodwill [text block]

Disclosure: IFRS 3.B67 d

documentation

The disclosure of the reconciliation of changes in goodwill. [Refer: Goodwill]

ifrs-full

DisclosureOfReconciliationOfChangesInGoodwillLineItems

line items

label

Disclosure of reconciliation of changes in goodwill [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfReconciliationOfChangesInGoodwillTable

table

label

Disclosure of reconciliation of changes in goodwill [table]

Disclosure: IFRS 3.B67 d

documentation

Schedule disclosing information related to the reconciliation of changes in goodwill.

ifrs-full

DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsAbstract

 

label

Disclosure of reconciliation of changes in insurance contracts by components [abstract]

 

ifrs-full

DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsExplanatory

text block

label

Disclosure of reconciliation of changes in insurance contracts by components [text block]

Disclosure: Effective 2023-01-01 IFRS 17.101

documentation

The disclosure of the reconciliation of changes in insurance contracts by components, ie the estimates of the present value of the future cash flows, the risk adjustment for non-financial risk and the contractual service margin. [Refer: Insurance contracts [member]]

ifrs-full

DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsLineItems

line items

label

Disclosure of reconciliation of changes in insurance contracts by components [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsTable

table

label

Disclosure of reconciliation of changes in insurance contracts by components [table]

Disclosure: Effective 2023-01-01 IFRS 17.101

documentation

Schedule disclosing information related to the reconciliation of changes in insurance contracts by components.

ifrs-full

DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsAbstract

 

label

Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [abstract]

 

ifrs-full

DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsExplanatory

text block

label

Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [text block]

Disclosure: Effective 2023-01-01 IFRS 17.100

documentation

The disclosure of the reconciliation of changes in insurance contracts by remaining coverage and incurred claims. [Refer: Insurance contracts [member]]

ifrs-full

DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsLineItems

line items

label

Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsTable

table

label

Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [table]

Disclosure: Effective 2023-01-01 IFRS 17.100

documentation

Schedule disclosing information related to the reconciliation of changes in insurance contracts by remaining coverage and incurred claims.

ifrs-full

DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillAbstract

 

label

Disclosure of reconciliation of changes in intangible assets and goodwill [abstract]

 

ifrs-full

DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatory

text block

label

Disclosure of reconciliation of changes in intangible assets and goodwill [text block]

Common practice: IAS 38.118

documentation

The disclosure of the reconciliation of changes in intangible assets and goodwill. [Refer: Intangible assets and goodwill]

ifrs-full

DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillLineItems

line items

label

Disclosure of reconciliation of changes in intangible assets and goodwill [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillTable

table

label

Disclosure of reconciliation of changes in intangible assets and goodwill [table]

Common practice: IAS 38.118

documentation

Schedule disclosing information related to the reconciliation of changes in intangible assets and goodwill.

ifrs-full

DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsAbstract

 

label

Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [abstract]

 

ifrs-full

DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsExplanatory

text block

label

Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [text block]

Disclosure: IFRS 7.35H, Disclosure: IFRS 7.35I

documentation

The disclosure of the reconciliation of changes in the loss allowance and explanation of changes in the gross carrying amount for financial instruments. Loss allowance is the allowance for expected credit losses on financial assets measured in accordance with paragraph 4.1.2 of IFRS 9, lease receivables and contract assets, the accumulated impairment amount for financial assets measured in accordance with paragraph 4.1.2 A of IFRS 9 and the provision for expected credit losses on loan commitments and financial guarantee contracts. [Refer: Gross carrying amount [member]]

ifrs-full

DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsLineItems

line items

label

Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsTable

table

label

Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [table]

Disclosure: IFRS 7.35H, Disclosure: IFRS 7.35I

documentation

Schedule disclosing information related to the reconciliation of changes in the loss allowance and explanation of changes in the gross carrying amount for financial instruments.

ifrs-full

DisclosureOfReconciliationOfFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsToIndividualLineItemsInStatementOfFinancialPositionExplanatory

text block

label

Disclosure of reconciliation of financial assets subject to offsetting, enforceable master netting arrangements or similar agreements to individual line items in statement of financial position [text block]

Disclosure: IFRS 7.B46

documentation

The disclosure of the reconciliation of the net amounts presented in the statement of financial position for financial assets that are offset or that are subject to an enforceable master netting arrangement or similar agreement, to the individual line item amounts presented in the statement of financial position. [Refer: Financial assets]

ifrs-full

DisclosureOfReconciliationOfFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsToIndividualLineItemsInStatementOfFinancialPositionExplanatory

text block

label

Disclosure of reconciliation of financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements to individual line items in statement of financial position [text block]

Disclosure: IFRS 7.B46

documentation

The disclosure of the reconciliation of the net amounts presented in the statement of financial position for financial liabilities that are offset or that are subject to an enforceable master netting arrangement or similar agreement, to the individual line item amounts presented in the statement of financial position. [Refer: Financial liabilities]

ifrs-full

DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesAbstract

 

label

Disclosure of reconciliation of liabilities arising from financing activities [abstract]

 

ifrs-full

DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory

text block

label

Disclosure of reconciliation of liabilities arising from financing activities [text block]

Example: IAS 7.44D

documentation

The disclosure of the reconciliation of liabilities arising from financing activities. [Refer: Liabilities arising from financing activities]

ifrs-full

DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItems

line items

label

Disclosure of reconciliation of liabilities arising from financing activities [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesTable

table

label

Disclosure of reconciliation of liabilities arising from financing activities [table]

Example: IAS 7.44D

documentation

Schedule disclosing information related to the reconciliation of liabilities arising from financing activities.

ifrs-full

DisclosureOfReconciliationOfSummarisedFinancialInformationOfAssociateAccountedForUsingEquityMethodToCarryingAmountOfInterestInAssociateExplanatory

text block

label

Disclosure of reconciliation of summarised financial information of associate accounted for using equity method to carrying amount of interest in associate [text block]

Disclosure: IFRS 12.B14 b

documentation

The disclosure of the reconciliation of the summarised financial information of an associate accounted for using the equity method to the carrying amount of the reporting entity’s interest in the associate. [Refer: Carrying amount [member]; Associates [member]]

ifrs-full

DisclosureOfReconciliationOfSummarisedFinancialInformationOfJointVentureAccountedForUsingEquityMethodToCarryingAmountOfInterestInJointVentureExplanatory

text block

label

Disclosure of reconciliation of summarised financial information of joint venture accounted for using equity method to carrying amount of interest in joint venture [text block]

Disclosure: IFRS 12.B14 b

documentation

The disclosure of the reconciliation of the summarised financial information of a joint venture accounted for using the equity method to the carrying amount of the reporting entity’s interest in the joint venture. [Refer: Carrying amount [member]; Joint ventures [member]]

ifrs-full

DisclosureOfRedemptionProhibitionTransferBetweenFinancialLiabilitiesAndEquityExplanatory

text block

label

Disclosure of redemption prohibition, transfer between financial liabilities and equity [text block]

Disclosure: IFRIC 2 – Disclosure

documentation

The entire disclosure for the change in a redemption prohibition that leads to a transfer between financial liabilities and equity.

ifrs-full

DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesAbstract

 

label

Disclosure of redesignated financial assets and liabilities [abstract]

 

ifrs-full

DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesExplanatory

text block

label

Disclosure of redesignated financial assets and liabilities [text block]

Disclosure: IFRS 1.29

documentation

The disclosure of financial assets and financial liabilities that have been redesignated during the transition to IFRSs. [Refer: Financial assets; Financial liabilities; IFRSs [member]]

ifrs-full

DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesLineItems

line items

label

Disclosure of redesignated financial assets and liabilities [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesTable

table

label

Disclosure of redesignated financial assets and liabilities [table]

Disclosure: IFRS 1.29

documentation

Schedule disclosing information related to redesignated financial assets and liabilities.

ifrs-full

DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfIFRS17Abstract

 

label

Disclosure of redesignation of financial assets at date of initial application of IFRS 17 [abstract]

 

ifrs-full

DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfIFRS17Explanatory

text block

label

Disclosure of redesignation of financial assets at date of initial application of IFRS 17 [text block]

Disclosure: Effective 2023-01-01 IFRS 17.C32

documentation

The disclosure of redesignation of financial assets at the date of initial application of IFRS 17.

ifrs-full

DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfIFRS17LineItems

line items

label

Disclosure of redesignation of financial assets at date of initial application of IFRS 17 [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfIFRS17Table

table

label

Disclosure of redesignation of financial assets at date of initial application of IFRS 17 [table]

Disclosure: Effective 2023-01-01 IFRS 17.C32

documentation

Schedule disclosing information related to redesignation of financial assets at the date of initial application of IFRS 17.

ifrs-full

DisclosureOfRegulatoryDeferralAccountsExplanatory

text block

label

Disclosure of regulatory deferral accounts [text block]

Disclosure: IFRS 14 – Disclosure, Disclosure: IFRS 14 – Presentation

documentation

The entire disclosure for regulatory deferral accounts.

ifrs-full

DisclosureOfReimbursementRightsAbstract

 

label

Disclosure of reimbursement rights [abstract]

 

ifrs-full

DisclosureOfReimbursementRightsExplanatory

text block

label

Disclosure of reimbursement rights [text block]

Disclosure: IAS 19.140 b

documentation

The disclosure of reimbursement rights related to defined benefit obligations. [Refer: Reimbursement rights related to defined benefit obligation, at fair value]

ifrs-full

DisclosureOfReimbursementRightsLineItems

line items

label

Disclosure of reimbursement rights [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfReimbursementRightsTable

table

label

Disclosure of reimbursement rights [table]

Disclosure: IAS 19.140 b

documentation

Schedule disclosing information related to reimbursement rights.

ifrs-full

DisclosureOfReinsuranceExplanatory

text block

label

Disclosure of reinsurance [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of reinsurance.

ifrs-full

DisclosureOfRelatedPartyExplanatory

text block

label

Disclosure of related party [text block]

Disclosure: IAS 24 -, Disclosure:

documentation

The entire disclosure for related parties.

ifrs-full

DisclosureOfRepurchaseAndReverseRepurchaseAgreementsExplanatory

text block

label

Disclosure of repurchase and reverse repurchase agreements [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of repurchase and reverse repurchase agreements.

ifrs-full

DisclosureOfResearchAndDevelopmentExpenseExplanatory

text block

label

Disclosure of research and development expense [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of research and development expense. [Refer: Research and development expense]

ifrs-full

DisclosureOfReservesAndOtherEquityInterestExplanatory

text block

label

Disclosure of reserves within equity [text block]

Disclosure: IAS 1.79 b

documentation

The disclosure of reserves within equity. [Refer: Other reserves [member]]

ifrs-full

DisclosureOfReservesWithinEquityAbstract

 

label

Disclosure of reserves within equity [abstract]

 

ifrs-full

DisclosureOfReservesWithinEquityLineItems

line items

label

Disclosure of reserves within equity [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfReservesWithinEquityTable

table

label

Disclosure of reserves within equity [table]

Disclosure: IAS 1.79 b

documentation

Schedule disclosing information related to reserves within equity.

ifrs-full

DisclosureOfRestrictedCashAndCashEquivalentsExplanatory

text block

label

Disclosure of restricted cash and cash equivalents [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]

ifrs-full

DisclosureOfRevenueExplanatory

text block

label

Disclosure of revenue [text block]

Common practice: IAS 1.10 e

documentation

The entire disclosure for revenue.

ifrs-full

DisclosureOfRevenueFromContractsWithCustomersExplanatory

text block

label

Disclosure of revenue from contracts with customers [text block]

Disclosure: IFRS 15 – Presentation, Disclosure: IFRS 15 – Disclosure

documentation

The entire disclosure for revenue from contracts with customers.

ifrs-full

DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingAbstract

 

label

Disclosure of risk management strategy related to hedge accounting [abstract]

 

ifrs-full

DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory

text block

label

Disclosure of risk management strategy related to hedge accounting [text block]

Disclosure: IFRS 7.22 A

documentation

The disclosure of risk management strategy related to hedge accounting.

ifrs-full

DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingLineItems

line items

label

Disclosure of risk management strategy related to hedge accounting [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingTable

table

label

Disclosure of risk management strategy related to hedge accounting [table]

Disclosure: IFRS 7.22 A

documentation

Schedule disclosing information related to the risk management strategy in relation to hedge accounting.

ifrs-full

DisclosureOfSegmentsMajorCustomersExplanatory

text block

label

Disclosure of major customers [text block]

Disclosure: IFRS 8.34

documentation

The disclosure of major customers.

ifrs-full

DisclosureOfSensitivityAnalysisForActuarialAssumptionsAbstract

 

label

Disclosure of sensitivity analysis for actuarial assumptions [abstract]

 

ifrs-full

DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory

text block

label

Disclosure of sensitivity analysis for actuarial assumptions [text block]

Disclosure: IAS 19.145

documentation

The disclosure of a sensitivity analysis for significant actuarial assumptions used to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [member]; Defined benefit obligation, at present value]

ifrs-full

DisclosureOfSensitivityAnalysisForActuarialAssumptionsLineItems

line items

label

Disclosure of sensitivity analysis for actuarial assumptions [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfSensitivityAnalysisForActuarialAssumptionsTable

table

label

Disclosure of sensitivity analysis for actuarial assumptions [table]

Disclosure: IAS 19.145

documentation

Schedule disclosing information related to the sensitivity analysis for actuarial assumptions.

ifrs-full

DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsAbstract

 

label

Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [abstract]

 

ifrs-full

DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsExplanatory

text block

label

Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [text block]

Disclosure: IFRS 13.93 h

documentation

The disclosure of the sensitivity analysis of fair value measurement of assets to changes in unobservable inputs.

ifrs-full

DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsLineItems

line items

label

Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsTable

table

label

Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [table]

Disclosure: IFRS 13.93 h

documentation

Schedule disclosing information related to the sensitivity analysis of fair value measurement of assets to changes in unobservable inputs.

ifrs-full

DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsAbstract

 

label

Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity’s own equity instruments [abstract]

 

ifrs-full

DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsExplanatory

text block

label

Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity’s own equity instruments [text block]

Disclosure: IFRS 13.93 h

documentation

The disclosure of the sensitivity analysis of the fair value measurement of the entity’s own equity instruments to changes in unobservable inputs.

ifrs-full

DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsLineItems

line items

label

Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity’s own equity instruments [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsTable

table

label

Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity’s own equity instruments [table]

Disclosure: IFRS 13.93 h

documentation

Schedule disclosing information related to the sensitivity analysis of the fair value measurement of the entity’s own equity instruments to changes in unobservable inputs.

ifrs-full

DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesAbstract

 

label

Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [abstract]

 

ifrs-full

DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesExplanatory

text block

label

Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [text block]

Disclosure: IFRS 13.93 h

documentation

The disclosure of the sensitivity analysis of the fair value measurement of liabilities to changes in unobservable inputs.

ifrs-full

DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesLineItems

line items

label

Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesTable

table

label

Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [table]

Disclosure: IFRS 13.93 h

documentation

Schedule disclosing information related to the sensitivity analysis of the fair value measurement of liabilities to changes in unobservable inputs.

ifrs-full

DisclosureOfSensitivityAnalysisOtherThanSpecifiedInParagraph128aOfIFRS17Explanatory

text block

label

Disclosure of sensitivity analysis other than specified in paragraph 128(a) of IFRS 17 [text block]

Disclosure: Effective 2023-01-01 IFRS 17.129

documentation

The disclosure of a sensitivity analysis other than the analysis specified in paragraph 128(a) of IFRS 17.

ifrs-full

DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17Abstract

 

label

Disclosure of sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17 [abstract]

 

ifrs-full

DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17Explanatory

text block

label

Disclosure of sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17 [text block]

Disclosure: Effective 2023-01-01 IFRS 17.128 a

documentation

The disclosure of the sensitivity analysis to changes in risk variables that arise from contracts within the scope of IFRS 17.

ifrs-full

DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17LineItems

line items

label

Disclosure of sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17 [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17Table

table

label

Disclosure of sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17 [table]

Disclosure: Effective 2023-01-01 IFRS 17.128 a

documentation

Schedule disclosing information related to the sensitivity analysis to changes in risk variables that arise from contracts within the scope of IFRS 17.

ifrs-full

DisclosureOfSensitivityToInsuranceRiskExplanatory

text block

label

Disclosure of sensitivity to insurance risk [text block]

Disclosure: Expiry date 2023-01-01 IFRS 4.39 c (i)

documentation

The disclosure of the entity’s sensitivity to insurance risk.

ifrs-full

DisclosureOfServiceConcessionArrangementsAbstract

 

label

Disclosure of detailed information about service concession arrangements [abstract]

 

ifrs-full

DisclosureOfServiceConcessionArrangementsExplanatory

text block

label

Disclosure of service concession arrangements [text block]

Disclosure: SIC 29 – Consensus

documentation

The entire disclosure for service concession arrangements.

ifrs-full

DisclosureOfServiceConcessionArrangementsLineItems

line items

label

Disclosure of detailed information about service concession arrangements [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfServiceConcessionArrangementsTable

table

label

Disclosure of detailed information about service concession arrangements [table]

Disclosure: SIC 29.6

documentation

Schedule disclosing information related to details of service concession arrangements.

ifrs-full

DisclosureOfSharebasedPaymentArrangementsExplanatory

text block

label

Disclosure of share-based payment arrangements [text block]

Disclosure: IFRS 2.44

documentation

The entire disclosure for share-based payment arrangements.

ifrs-full

DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory

text block

label

Disclosure of share capital, reserves and other equity interest [text block]

Disclosure: IAS 1.79

documentation

The entire disclosure for share capital, reserves and other equity interest.

ifrs-full

DisclosureOfSignificantAdjustmentsToValuationObtainedExplanatory

text block

label

Disclosure of significant adjustments to valuation obtained [text block]

Disclosure: IAS 40.77

documentation

The disclosure of the reconciliation between the valuation obtained for investment property and the adjusted valuation included in the financial statements, including the aggregate amount of any recognised lease obligations that have been added back, and any other significant adjustments. [Refer: Investment property]

ifrs-full

DisclosureOfSignificantInterestRateBenchmarksToWhichEntitysHedgingRelationshipsAreExposedExplanatory

text block

label

Disclosure of significant interest rate benchmarks to which entity’s hedging relationships are exposed [text block]

Disclosure: IFRS 7.24H a

documentation

The disclosure of significant interest rate benchmarks to which the entity’s hedging relationships are exposed.

ifrs-full

DisclosureOfSignificantInvestmentsInAssociatesAbstract

 

label

Disclosure of associates [abstract]

 

ifrs-full

DisclosureOfSignificantInvestmentsInAssociatesExplanatory

text block

label

Disclosure of associates [text block]

Disclosure: IAS 27.16 b, Disclosure: IAS 27.17 b, Disclosure: IFRS 12.B4 d

documentation

The disclosure of associates. [Refer: Associates [member]]

ifrs-full

DisclosureOfSignificantInvestmentsInAssociatesLineItems

line items

label

Disclosure of associates [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfSignificantInvestmentsInAssociatesTable

table

label

Disclosure of associates [table]

Disclosure: IAS 27.16 b, Disclosure: IAS 27.17 b, Disclosure: IFRS 12.B4 d

documentation

Schedule disclosing information related to associates.

ifrs-full

DisclosureOfSignificantInvestmentsInSubsidiariesAbstract

 

label

Disclosure of subsidiaries [abstract]

 

ifrs-full

DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory

text block

label

Disclosure of subsidiaries [text block]

Disclosure: IAS 27.16 b, Disclosure: IAS 27.17 b, Disclosure: IFRS 12.B4 a

documentation

The disclosure of subsidiaries. [Refer: Subsidiaries [member]]

ifrs-full

DisclosureOfSignificantInvestmentsInSubsidiariesLineItems

line items

label

Disclosure of subsidiaries [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfSignificantInvestmentsInSubsidiariesTable

table

label

Disclosure of subsidiaries [table]

Disclosure: IAS 27.16 b, Disclosure: IAS 27.17 b, Disclosure: IFRS 12.B4 a

documentation

Schedule disclosing information related to subsidiaries.

ifrs-full

DisclosureOfSignificantJudgementsAndAssumptionsMadeInRelationToInterestsInOtherEntitiesExplanatory

text block

label

Disclosure of significant judgements and assumptions made in relation to interests in other entities [text block]

Disclosure: IFRS 12.7

documentation

The disclosure of significant judgements and assumptions made in relation to interests in other entities.

ifrs-full

DisclosureOfSignificantJudgementsAndChangesInJudgementsMadeInApplyingIFRS17Explanatory

text block

label

Disclosure of significant judgements and changes in judgements made in applying IFRS 17 [text block]

Disclosure: Effective 2023-01-01 IFRS 17.117

documentation

The disclosure of the significant judgements and changes in judgements made in applying IFRS 17. Specifically, an entity shall disclose the inputs, assumptions and estimation techniques used.

ifrs-full

DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsAbstract

 

label

Disclosure of significant unobservable inputs used in fair value measurement of assets [abstract]

 

ifrs-full

DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsExplanatory

text block

label

Disclosure of significant unobservable inputs used in fair value measurement of assets [text block]

Disclosure: IFRS 13.93 d

documentation

The disclosure of significant inputs for which market data are not available and that are developed using the best information available about the assumptions that market participants would use when measuring the fair value of assets.

ifrs-full

DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsLineItems

line items

label

Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsTable

table

label

Disclosure of significant unobservable inputs used in fair value measurement of assets [table]

Disclosure: IFRS 13.93 d

documentation

Schedule disclosing information related to significant unobservable inputs used in the fair value measurement of assets.

ifrs-full

DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityAbstract

 

label

Disclosure of significant unobservable inputs used in fair value measurement of equity [abstract]

 

ifrs-full

DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityExplanatory

text block

label

Disclosure of significant unobservable inputs used in fair value measurement of equity [text block]

Disclosure: IFRS 13.93 d

documentation

The disclosure of significant inputs for which market data are not available and that are developed using the best information available about the assumptions that market participants would use when measuring the fair value of the entity’s own equity instruments. [Refer: Entity’s own equity instruments [member]]

ifrs-full

DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityLineItems

line items

label

Disclosure of significant unobservable inputs used in fair value measurement of equity [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityTable

table

label

Disclosure of significant unobservable inputs used in fair value measurement of equity [table]

Disclosure: IFRS 13.93 d

documentation

Schedule disclosing information related to significant unobservable inputs used in the fair value measurement of equity.

ifrs-full

DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesAbstract

 

label

Disclosure of significant unobservable inputs used in fair value measurement of liabilities [abstract]

 

ifrs-full

DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesExplanatory

text block

label

Disclosure of significant unobservable inputs used in fair value measurement of liabilities [text block]

Disclosure: IFRS 13.93 d

documentation

The disclosure of significant inputs for which market data are not available and that are developed using the best information available about the assumptions that market participants would use when measuring the fair value of liabilities.

ifrs-full

DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesLineItems

line items

label

Disclosure of significant unobservable inputs used in fair value measurement of liabilities [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesTable

table

label

Disclosure of significant unobservable inputs used in fair value measurement of liabilities [table]

Disclosure: IFRS 13.93 d

documentation

Schedule disclosing information related to significant unobservable inputs used in the fair value measurement of liabilities.

ifrs-full

DisclosureOfSubordinatedLiabilitiesExplanatory

text block

label

Disclosure of subordinated liabilities [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of subordinated liabilities. [Refer: Subordinated liabilities]

ifrs-full

DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory

text block

label

Disclosure of significant accounting policies [text block]

Disclosure: IAS 1.117 – Expiry date 2023-01-01

documentation

The entire disclosure for significant accounting policies applied by the entity.

ifrs-full

DisclosureOfTaxReceivablesAndPayablesExplanatory

text block

label

Disclosure of tax receivables and payables [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of tax receivables and payables.

ifrs-full

DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAbstract

 

label

Disclosure of temporary difference, unused tax losses and unused tax credits [abstract]

 

ifrs-full

DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory

text block

label

Disclosure of temporary difference, unused tax losses and unused tax credits [text block]

Disclosure: IAS 12.81 g

documentation

The disclosure of types of temporary differences, unused tax losses and unused tax credits. [Refer: Unused tax credits [member]; Unused tax losses [member]; Temporary differences [member]]

ifrs-full

DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems

line items

label

Disclosure of temporary difference, unused tax losses and unused tax credits [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable

table

label

Disclosure of temporary difference, unused tax losses and unused tax credits [table]

Disclosure: IAS 12.81 g

documentation

Schedule disclosing information related to temporary differences, unused tax losses and unused tax credits.

ifrs-full

DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementAbstract

 

label

Disclosure of terms and conditions of share-based payment arrangement [abstract]

 

ifrs-full

DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementExplanatory

text block

label

Disclosure of terms and conditions of share-based payment arrangement [text block]

Disclosure: IFRS 2.45

documentation

The disclosure of the general terms and conditions of share-based payment arrangements. [Refer: Share-based payment arrangements [member]]

ifrs-full

DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementLineItems

line items

label

Disclosure of terms and conditions of share-based payment arrangement [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementTable

table

label

Disclosure of terms and conditions of share-based payment arrangement [table]

Disclosure: IFRS 2.45

documentation

Schedule disclosing information related to terms and conditions of share-based payment arrangements.

ifrs-full

DisclosureOfTradeAndOtherPayablesExplanatory

text block

label

Disclosure of trade and other payables [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of trade and other payables. [Refer: Trade and other payables]

ifrs-full

DisclosureOfTradeAndOtherReceivablesExplanatory

text block

label

Disclosure of trade and other receivables [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of trade and other receivables. [Refer: Trade and other receivables]

ifrs-full

DisclosureOfTradingIncomeExpenseExplanatory

text block

label

Disclosure of trading income (expense) [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of trading income (expense). [Refer: Trading income (expense)]

ifrs-full

DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsAbstract

 

label

Disclosure of transaction price allocated to remaining performance obligations [abstract]

 

ifrs-full

DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsExplanatory

text block

label

Disclosure of transaction price allocated to remaining performance obligations [text block]

Disclosure: IFRS 15.120 b (i)

documentation

The disclosure of the transaction price allocated to the remaining performance obligations in contracts with customers.

ifrs-full

DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsLineItems

line items

label

Disclosure of transaction price allocated to remaining performance obligations [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsTable

table

label

Disclosure of transaction price allocated to remaining performance obligations [table]

Disclosure: IFRS 15.120 b (i)

documentation

Schedule disclosing information related to the transaction price allocated to the remaining performance obligations in contracts with customers.

ifrs-full

DisclosureOfTransactionsBetweenRelatedPartiesAbstract

 

label

Disclosure of transactions between related parties [abstract]

 

ifrs-full

DisclosureOfTransactionsBetweenRelatedPartiesExplanatory

text block

label

Disclosure of transactions between related parties [text block]

Disclosure: IAS 24.18

documentation

The disclosure of transactions between the entity and its related parties. [Refer: Related parties [member]]

ifrs-full

DisclosureOfTransactionsBetweenRelatedPartiesLineItems

line items

label

Disclosure of transactions between related parties [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfTransactionsBetweenRelatedPartiesTable

table

label

Disclosure of transactions between related parties [table]

Disclosure: IAS 24.19

documentation

Schedule disclosing information related to transactions between related parties.

ifrs-full

DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAbstract

 

label

Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [abstract]

 

ifrs-full

DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationExplanatory

text block

label

Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [text block]

Disclosure: IFRS 3.B64 l

documentation

The disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in a business combination. [Refer: Business combinations [member]]

ifrs-full

DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationLineItems

line items

label

Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationTable

table

label

Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [table]

Disclosure: IFRS 3.B64 l

documentation

Schedule disclosing information related to transactions recognised separately from the acquisition of assets and the assumption of liabilities in business combinations.

ifrs-full

DisclosureOfTransfersOfFinancialAssetsExplanatory

text block

label

Disclosure of transfers of financial assets [text block]

Disclosure: IFRS 7 – Transfers of financial assets

documentation

The disclosure of transfers of financial assets. [Refer: Financial assets]

ifrs-full

DisclosureOfTreasurySharesExplanatory

text block

label

Disclosure of treasury shares [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of treasury shares. [Refer: Treasury shares]

ifrs-full

DisclosureOfTypesOfInsuranceContractsAbstract

 

label

Disclosure of types of insurance contracts [abstract]

 

ifrs-full

DisclosureOfTypesOfInsuranceContractsExplanatory

text block

label

Disclosure of types of insurance contracts [text block]

Common practice: Expiry date 2023-01-01 IFRS 4 – Disclosure

documentation

The disclosure of types of insurance contracts. [Refer: Types of insurance contracts [member]]

ifrs-full

DisclosureOfTypesOfInsuranceContractsLineItems

line items

label

Disclosure of types of insurance contracts [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfTypesOfInsuranceContractsTable

table

label

Disclosure of types of insurance contracts [table]

Common practice: Expiry date 2023-01-01 IFRS 4 – Disclosure

documentation

Schedule disclosing information related to types of insurance contracts.

ifrs-full

DisclosureOfUnconsolidatedStructuredEntitiesAbstract

 

label

Disclosure of unconsolidated structured entities [abstract]

 

ifrs-full

DisclosureOfUnconsolidatedStructuredEntitiesExplanatory

text block

label

Disclosure of unconsolidated structured entities [text block]

Disclosure: IFRS 12.B4 e

documentation

The disclosure of unconsolidated structured entities. [Refer: Unconsolidated structured entities [member]]

ifrs-full

DisclosureOfUnconsolidatedStructuredEntitiesLineItems

line items

label

Disclosure of unconsolidated structured entities [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfUnconsolidatedStructuredEntitiesTable

table

label

Disclosure of unconsolidated structured entities [table]

Disclosure: IFRS 12.B4 e

documentation

Schedule disclosing information related to unconsolidated structured entities.

ifrs-full

DisclosureOfVoluntaryChangeInAccountingPolicyAbstract

 

label

Disclosure of voluntary change in accounting policy [abstract]

 

ifrs-full

DisclosureOfVoluntaryChangeInAccountingPolicyLineItems

line items

label

Disclosure of voluntary change in accounting policy [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfVoluntaryChangeInAccountingPolicyTable

table

label

Disclosure of voluntary change in accounting policy [table]

Disclosure: IAS 8.29

documentation

Schedule disclosing information related to a voluntary change in accounting policy.

ifrs-full

DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsAbstract

 

label

Disclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [abstract]

 

ifrs-full

DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsExplanatory

text block

label

Disclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [text block]

Disclosure: Effective 2023-01-01 IFRS 17.120

documentation

The disclosure of the yield curve used to discount cash flows that do not vary based on the returns on underlying items, applying paragraph 36 of IFRS 17.

ifrs-full

DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsLineItems

line items

label

Disclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsTable

table

label

Disclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [table]

Disclosure: Effective 2023-01-01 IFRS 17.120

documentation

Schedule disclosing information related to the yield curve used to discount cash flows that do not vary based on the returns on underlying items.

ifrs-full

DisclosuresAboutOverlayApproachAbstract

 

label

Disclosures about overlay approach [abstract]

 

ifrs-full

DisclosuresAboutTemporaryExemptionFromIFRS9Abstract

 

label

Disclosures about temporary exemption from IFRS 9 [abstract]

 

ifrs-full

DisclosureThatRelatedPartyTransactionsWereMadeOnTermsEquivalentToThoseThatPrevailInArmsLengthTransactions

text

label

Disclosure that related party transactions were made on terms equivalent to those that prevail in arm’s length transactions

Disclosure: IAS 24.23

documentation

The disclosure that related party transactions were made on terms equivalent to those that prevail in arm’s length transactions, made only if such terms can be substantiated.

ifrs-full

DisclosureWhetherLoansPayableInDefaultRemediedOrTermsOfLoansPayableRenegotiatedBeforeAuthorisationForIssueOfFinancialStatements

text

label

Explanation of whether default was remedied or terms of loans payable were renegotiated before financial statements were authorised for issue

Disclosure: IFRS 7.18 c

documentation

The explanation of whether a default on loans payable was remedied, or terms of the loans payable were renegotiated, before the financial statements were authorised for issue.

ifrs-full

DiscontinuedOperationsMember

member

label

Discontinued operations [member]

Disclosure: IFRS 5 – Presentation and disclosure

documentation

This member stands for a component of an entity that either has been disposed of or is classified as held for sale, and that: (a) represents a separate major line of business or geographical area of operations; (b) is part of a single coordinated plan to dispose of a separate major line of business or geographical area of operations; or (c) is a subsidiary acquired exclusively with a view to resale. 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: Subsidiaries [member]]

ifrs-full

DiscountedCashFlowMember

member

label

Discounted cash flow [member]

Example: IFRS 13.B11 a, Example: IFRS 13.IE63

documentation

This member stands for a specific valuation technique consistent with the income approach that involves analysing future cash flow amounts through the application of present value techniques and inputs (for example, weighted average cost of capital, long-term revenue growth rate, long-term pre-tax operating margin, discount for lack of marketability, control premium). [Refer: Income approach [member]; Weighted average [member]]

ifrs-full

DiscountedUnguaranteedResidualValueOfAssetsSubjectToFinanceLease

X instant, debit

label

Discounted unguaranteed residual value of assets subject to finance lease

Disclosure: IFRS 16.94

documentation

The amount of the discounted unguaranteed residual value of assets subject to finance leases. Unguaranteed residual value is the portion of the residual value of the underlying asset, the realisation of which by a lessor is not assured or is guaranteed solely by a party related to the lessor. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset.

ifrs-full

DiscountRateMeasurementInputMember

member

label

Discount rate, measurement input [member]

Common practice: IFRS 13.93 d

documentation

This member stands for a discount rate used as a measurement input used in valuation techniques based on a present value calculation.

ifrs-full

DiscountRateUsedInCurrentMeasurementOfFairValueLessCostsOfDisposal

X.XX instant

label

Discount rate used in current measurement of fair value less costs of disposal

Disclosure: IAS 36.130 f (iii)

documentation

The discount rate used in the current measurement of fair value less costs of disposal.

ifrs-full

DiscountRateUsedInPreviousMeasurementOfFairValueLessCostsOfDisposal

X.XX instant

label

Discount rate used in previous measurement of fair value less costs of disposal

Disclosure: IAS 36.130 f (iii)

documentation

The discount rate used in the previous measurement of fair value less costs of disposal.

ifrs-full

DiscountRateUsedToReflectTimeValueOfMoneyRegulatoryDeferralAccountBalances

X.XX instant

label

Discount rate used to reflect time value of money, regulatory deferral account balances

Disclosure: IFRS 14.33 b

documentation

The discount rate used to reflect the time value of money that is applicable to regulatory deferral account balances. [Refer: Regulatory deferral account balances [member]]

ifrs-full

DiscussionOfImpactThatInitialApplicationOfIFRSIsExpectedToHaveOnFinancialStatements

text

label

Discussion of impact that initial application of new IFRS is expected to have on financial statements

Example: IAS 8.31 e (i)

documentation

The discussion of the impact that the initial application of a new IFRS is expected to have on financial statements.

ifrs-full

DisposalGroupsClassifiedAsHeldForSaleMember

member

label

Disposal groups classified as held for sale [member]

Disclosure: IFRS 5 – Presentation and disclosure, Common practice: IFRS 5.38

documentation

This member stands for groups of assets, which are to be disposed of together as a group in a single transaction, and the liabilities directly associated with those assets that will be transferred in the transaction.

ifrs-full

DisposalOfMajorSubsidiaryMember

member

label

Disposal of major subsidiary [member]

Example: IAS 10.22 a

documentation

This member stands for the disposal of a major subsidiary. [Refer: Subsidiaries [member]]

ifrs-full

DisposalsAndRetirementsIntangibleAssetsAndGoodwill

(X) duration, credit

label

Disposals and retirements, intangible assets and goodwill

Common practice: IAS 38.118 e

documentation

The decrease in intangible assets and goodwill resulting from disposals and retirements. [Refer: Intangible assets and goodwill]

negatedTotalLabel

Total disposals and retirements, intangible assets and goodwill

ifrs-full

DisposalsAndRetirementsIntangibleAssetsAndGoodwillAbstract

 

label

Disposals and retirements, intangible assets and goodwill [abstract]

 

ifrs-full

DisposalsAndRetirementsIntangibleAssetsOtherThanGoodwill

(X) duration, credit

label

Disposals and retirements, intangible assets other than goodwill

Common practice: IAS 38.118 e

documentation

The decrease in intangible assets other than goodwill resulting from disposals and retirements. [Refer: Intangible assets other than goodwill]

negatedTotalLabel

Total disposals and retirements, intangible assets other than goodwill

ifrs-full

DisposalsAndRetirementsIntangibleAssetsOtherThanGoodwillAbstract

 

label

Disposals and retirements, intangible assets other than goodwill [abstract]

 

ifrs-full

DisposalsAndRetirementsPropertyPlantAndEquipment

(X) duration, credit

label

Disposals and retirements, property, plant and equipment

Common practice: IAS 16.73 e

documentation

The decrease in property, plant and equipment resulting from disposals and retirements. [Refer: Property, plant and equipment]

negatedTotalLabel

Total disposals and retirements, property, plant and equipment

ifrs-full

DisposalsAndRetirementsPropertyPlantAndEquipmentAbstract

 

label

Disposals and retirements, property, plant and equipment [abstract]

 

ifrs-full

DisposalsBiologicalAssets

(X) duration, credit

label

Disposals, biological assets

Disclosure: IAS 41.50 c

documentation

The decrease in biological assets resulting from disposals. [Refer: Biological assets]

negatedLabel

Disposals, biological assets

ifrs-full

DisposalsIntangibleAssetsAndGoodwill

(X) duration, credit

label

Disposals, intangible assets and goodwill

Common practice: IAS 38.118 e (ii)

documentation

The decrease in intangible assets and goodwill resulting from disposals. [Refer: Intangible assets and goodwill]

negatedLabel

Disposals, intangible assets and goodwill

ifrs-full

DisposalsIntangibleAssetsOtherThanGoodwill

(X) duration, credit

label

Disposals, intangible assets other than goodwill

Disclosure: IAS 38.118 e (ii)

documentation

The decrease in intangible assets other than goodwill resulting from disposals. [Refer: Intangible assets other than goodwill]

negatedLabel

Disposals, intangible assets other than goodwill

ifrs-full

DisposalsInvestmentProperty

(X) duration, credit

label

Disposals, investment property

Disclosure: IAS 40.76 c, Disclosure: IAS 40.79 d (iii)

documentation

The decrease in investment property resulting from disposals. [Refer: Investment property]

negatedLabel

Disposals, investment property

ifrs-full

DisposalsPropertyPlantAndEquipment

(X) duration, credit

label

Disposals, property, plant and equipment

Disclosure: IAS 16.73 e (ii)

documentation

The decrease in property, plant and equipment resulting from disposals. [Refer: Property, plant and equipment]

negatedLabel

Disposals, property, plant and equipment

ifrs-full

DistributionAndAdministrativeExpense

X duration, debit

label

Distribution and administrative expense

Common practice: IAS 1.85

documentation

The amount of expense relating to distribution costs and administrative expenses. [Refer: Administrative expenses; Distribution costs]

ifrs-full

DistributionCosts

(X) duration, debit

label

Distribution costs

Example: IAS 1.103, Disclosure: IAS 1.99

documentation

The amount of costs relating to the distribution of goods and services.

negatedLabel

Distribution costs

ifrs-full

DividendPayables

X instant, credit

label

Dividend payables

Common practice: IAS 1.55

documentation

The amount of dividends that the company has declared but not yet paid.

ifrs-full

DividendsClassifiedAsExpense

X duration, debit

label

Dividends classified as expense

Example: IAS 32.40

documentation

The amount of dividends classified as an expense.

ifrs-full

DividendsPaid

(X) duration, debit

label

Dividends recognised as distributions to owners

Disclosure: IAS 1.107

documentation

The amount of dividends recognised as distributions to owners.

negatedLabel

Dividends recognised as distributions to owners

ifrs-full

DividendsPaidClassifiedAsFinancingActivities

(X) duration, credit

label

Dividends paid, classified as financing activities

Disclosure: IAS 7.31

documentation

The cash outflow for dividends paid by the entity, classified as financing activities.

negatedTerseLabel

Dividends paid

ifrs-full

DividendsPaidClassifiedAsOperatingActivities

(X) duration, credit

label

Dividends paid, classified as operating activities

Disclosure: IAS 7.31

documentation

The cash outflow for dividends paid by the entity, classified as operating activities.

negatedTerseLabel

Dividends paid

ifrs-full

DividendsPaidOrdinaryShares

X duration, debit

label

Dividends paid, ordinary shares

Disclosure: IAS 34.16 A f

documentation

The amount of dividends paid by the entity on ordinary shares. [Refer: Ordinary shares [member]]

ifrs-full

DividendsPaidOrdinarySharesPerShare

X.XX duration

label

Dividends paid, ordinary shares per share

Disclosure: IAS 34.16 A f

documentation

The amount of dividends paid per ordinary share.

ifrs-full

DividendsPaidOtherShares

X duration, debit

label

Dividends paid, other shares

Disclosure: IAS 34.16 A f

documentation

The amount of dividends paid by the entity on shares other than ordinary shares. [Refer: Ordinary shares [member]]

ifrs-full

DividendsPaidOtherSharesPerShare

X.XX duration

label

Dividends paid, other shares per share

Disclosure: IAS 34.16 A f

documentation

The amount of dividends paid per other share.

ifrs-full

DividendsPaidToEquityHoldersOfParentClassifiedAsFinancingActivities

X duration, credit

label

Dividends paid to equity holders of parent, classified as financing activities

Common practice: IAS 7.17

documentation

The cash outflow for dividends paid to equity holders of the parent, classified as financing activities.

ifrs-full

DividendsPaidToNoncontrollingInterests

X duration, credit

label

Dividends paid to non-controlling interests

Disclosure: IFRS 12.B10 a

documentation

The amount of dividends paid to non-controlling interests. [Refer: Non-controlling interests]

ifrs-full

DividendsPaidToNoncontrollingInterestsClassifiedAsFinancingActivities

X duration, credit

label

Dividends paid to non-controlling interests, classified as financing activities

Common practice: IAS 7.17

documentation

The cash outflow for dividends paid to non-controlling interests, classified as financing activities. [Refer: Non-controlling interests; Dividends paid to non-controlling interests]

ifrs-full

DividendsPayable

X instant, credit

label

Dividends payable, non-cash assets distributions

Disclosure: IFRIC 17.16 a

documentation

The amount of dividends payable by means of the distribution of non-cash assets to owners.

ifrs-full

DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners

X duration

label

Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners

Disclosure: IAS 10.13, Disclosure: IAS 1.137 a

documentation

The amount of dividends proposed or declared after the reporting period but before financial statements are authorised for issue. Such dividends are not recognised as a liability at the end of the reporting period because no obligation exists at that time.

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]

ifrs-full

DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare

X.XX duration

label

Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners per share

Disclosure: IAS 1.137 a

documentation

The amount, per share, of dividends proposed or declared before financial statements were authorised for issue but not recognised as distribution to owners.

ifrs-full

DividendsReceived

X duration, debit

label

Dividends received

Disclosure: IFRS 12.B12 a

documentation

The amount of dividends received.

ifrs-full

DividendsReceivedClassifiedAsInvestingActivities

X duration, debit

label

Dividends received, classified as investing activities

Disclosure: IAS 7.31

documentation

The cash inflow from dividends received, classified as investing activities. [Refer: Dividends received]

terseLabel

Dividends received

ifrs-full

DividendsReceivedClassifiedAsOperatingActivities

X duration, debit

label

Dividends received, classified as operating activities

Disclosure: IAS 7.31

documentation

The cash inflow from dividends received, classified as operating activities. [Refer: Dividends received]

terseLabel

Dividends received

ifrs-full

DividendsReceivedFromAssociatesClassifiedAsInvestingActivities

X duration, debit

label

Dividends received from associates, classified as investing activities

Common practice: IAS 7.16

documentation

The cash inflow representing dividends received from associates, classified as investing activities. [Refer: Associates [member]; Dividends received]

ifrs-full

DividendsReceivedFromInvestmentsAccountedForUsingEquityMethodClassifiedAsInvestingActivities

X duration, debit

label

Dividends received from investments accounted for using equity method, classified as investing activities

Common practice: IAS 7.16

documentation

The cash inflow representing dividends received from investments that are accounted for using the equity method, classified as investing activities. [Refer: Investments accounted for using equity method; Dividends received]

ifrs-full

DividendsReceivedFromJointVenturesClassifiedAsInvestingActivities

X duration, debit

label

Dividends received from joint ventures, classified as investing activities

Common practice: IAS 7.16

documentation

The cash inflow representing dividends received from joint ventures, classified as investing activities. [Refer: Joint ventures [member]; Dividends received]

ifrs-full

DividendsRecognisedAsDistributionsToNoncontrollingInterests

X duration, debit

label

Dividends recognised as distributions to non-controlling interests

Common practice: IAS 1.106 d

documentation

The amount of dividends recognised as distributions to non-controlling interests. [Refer: Non-controlling interests]

ifrs-full

DividendsRecognisedAsDistributionsToOwnersOfParent

X duration, debit

label

Dividends recognised as distributions to owners of parent

Common practice: IAS 1.106 d

documentation

The amount of dividends recognised as distributions to owners of the parent. [Refer: Parent [member]]

ifrs-full

DividendsRecognisedAsDistributionsToOwnersOfParentRelatingToCurrentYear

X duration, debit

label

Dividends recognised as distributions to owners of parent, relating to current year

Common practice: IAS 1.106 d

documentation

The amount of dividends relating to the current year, recognised as distributions to owners of the parent. [Refer: Parent [member]]

ifrs-full

DividendsRecognisedAsDistributionsToOwnersOfParentRelatingToPriorYears

X duration, debit

label

Dividends recognised as distributions to owners of parent, relating to prior years

Common practice: IAS 1.106 d

documentation

The amount of dividends relating to prior years, recognised as distributions to owners of the parent. [Refer: Parent [member]]

ifrs-full

DividendsRecognisedAsDistributionsToOwnersPerShare

X.XX duration

label

Dividends recognised as distributions to owners per share

Disclosure: IAS 1.107

documentation

The amount, per share, of dividends recognised as distributions to owners.

ifrs-full

DividendsRecognisedForInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeDerecognisedDuringPeriod

X duration, credit

label

Dividends recognised for investments in equity instruments designated at fair value through other comprehensive income, derecognised during period

Disclosure: IFRS 7.11 A d

documentation

The amount of dividends related to investments in equity instruments that the entity has designated at fair value through other comprehensive income, derecognised during the reporting period. [Refer: Investments in equity instruments designated at fair value through other comprehensive income [member]]

ifrs-full

DividendsRecognisedForInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeHeldAtEndOfReportingPeriod

X duration, credit

label

Dividends recognised for investments in equity instruments designated at fair value through other comprehensive income, held at end of reporting period

Disclosure: IFRS 7.11 A d

documentation

The amount of dividends related to investments in equity instruments that the entity has designated at fair value through other comprehensive income, held at the end of the reporting period. [Refer: Investments in equity instruments designated at fair value through other comprehensive income [member]]

ifrs-full

DomicileOfEntity

text

label

Domicile of entity

Disclosure: IAS 1.138 a

documentation

The country of domicile of the entity. [Refer: Country of domicile [member]]

ifrs-full

DonationsAndSubsidiesExpense

X duration, debit

label

Donations and subsidies expense

Common practice: IAS 1.112 c

documentation

The amount of expense arising from donations and subsidies.

ifrs-full

EarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinarySharesAbstract

 

label

Earnings (loss) per instrument, participating equity instruments other than ordinary shares [abstract]

 

ifrs-full

EarningsPerShareAbstract

 

label

Earnings per share [abstract]

 

ifrs-full

EarningsPerShareExplanatory

text block

label

Earnings per share [text block]

Disclosure: IAS 33.66

documentation

The disclosure of earnings per share.

ifrs-full

EarningsPerShareLineItems

line items

label

Earnings per share [line items]

 

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

EarningsPerShareTable

table

label

Earnings per share [table]

Disclosure: IAS 33.66

documentation

Schedule disclosing information related to earnings per share.

ifrs-full

EffectiveDateOfRevaluationRightofuseAssets

text

label

Effective date of revaluation, right-of-use assets

Disclosure: IFRS 16.57

documentation

The effective date of the revaluation for right-of-use assets stated at revalued amounts. [Refer: Right-of-use assets]

ifrs-full

EffectiveDatesOfRevaluationIntangibleAssetsOtherThanGoodwill

text

label

Effective dates of revaluation, intangible assets other than goodwill

Disclosure: IAS 38.124 a (i)

documentation

The effective dates of revaluation for classes of intangible assets other than goodwill stated at revalued amounts. [Refer: Intangible assets other than goodwill]

ifrs-full

EffectiveDatesOfRevaluationPropertyPlantAndEquipment

text

label

Effective dates of revaluation, property, plant and equipment

Disclosure: IAS 16.77 a

documentation

The effective dates of the revaluation for items of property, plant and equipment stated at revalued amounts. [Refer: Property, plant and equipment]

ifrs-full

EffectiveInterestRateDeterminedOnDateOfReclassificationOfFinancialAssetsFirstApplicationOfIFRS9

X.XX instant

label

Effective interest rate determined on date of reclassification of financial assets out of fair value through profit or loss category, initial application of IFRS 9

Disclosure: IFRS 7.42 N a

documentation

The effective interest rate determined on the date that the entity reclassifies its financial assets out of fair value through profit or loss category as a result of the transition to IFRS 9. [Refer: Financial assets]

ifrs-full

EffectiveInterestRateDeterminedOnDateOfReclassificationOfFinancialLiabilitiesFirstApplicationOfIFRS9

X.XX instant

label

Effective interest rate determined on date of reclassification of financial liabilities out of fair value through profit or loss category, initial application of IFRS 9

Disclosure: IFRS 7.42 N a

documentation

The effective interest rate determined on the date that the entity reclassifies its financial liabilities out of fair value through profit or loss category as a result of the transition to IFRS 9. [Refer: Financial liabilities]

ifrs-full

EffectiveInterestRateOfFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssets

X.XX instant

label

Effective interest rate of financial assets reclassified out of available-for-sale financial assets

Disclosure: Expiry date 2023-01-01 IFRS 7.12 A f

documentation

The effective interest rate of financial assets reclassified out of the available-for-sale measurement category. [Refer: Financial assets]

ifrs-full

EffectiveInterestRateOfFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLoss

X.XX instant

label

Effective interest rate of financial assets reclassified out of financial assets at fair value through profit or loss

Disclosure: Expiry date 2023-01-01 IFRS 7.12 A f

documentation

The effective interest rate of financial assets reclassified out of the fair value through profit or loss measurement category. [Refer: Financial assets at fair value through profit or loss]

ifrs-full

EffectOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesAxis

axis

label

Effect of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [axis]

Disclosure: Effective 2023-01-01 IFRS 17.113 b

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

EffectOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesMember

member

label

Effect of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [member]

Disclosure: Effective 2023-01-01 IFRS 17.113 b

documentation

This member stands for the effect of the adjustments for financial statement line items affected by the change of the basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features; Insurance finance income (expenses)]

ifrs-full

EffectOfAssetCeilingMember

member

label

Effect of asset ceiling [member]

Disclosure: IAS 19.140 a (iii)

documentation

This member stands for the effect of asset ceiling in a defined benefit plan. Asset ceiling is the present value of any economic benefits available in the form of refunds from the defined benefit plan or reductions in future contributions to the defined benefit plan. [Refer: Defined benefit plans [member]]

ifrs-full

EffectOfExchangeRateChangesOnCashAndCashEquivalents

X duration, debit

label

Effect of exchange rate changes on cash and cash equivalents

Disclosure: IAS 7.25, Disclosure: IAS 7.28

documentation

The effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency. [Refer: Cash and cash equivalents]

ifrs-full

EffectOfExchangeRateChangesOnCashAndCashEquivalentsAbstract

 

label

Effect of exchange rate changes on cash and cash equivalents [abstract]

 

ifrs-full

EffectOfOverlayApproachReclassificationAxis

axis

label

Effect of overlay approach reclassification [axis]

Disclosure: Effective on first application of IFRS 9 IFRS 4.39L e

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

EffectOfOverlayApproachReclassificationMember

member

label

Effect of overlay approach reclassification [member]

Disclosure: Effective on first application of IFRS 9 IFRS 4.39L e

documentation

This member stands for the effect of the overlay approach reclassification.

ifrs-full

EffectOfTransitionToIFRSsMember

member

label

Effect of transition to IFRSs [member]

Disclosure: IFRS 1.24

documentation

This member stands for the financial effect of the transition from previous GAAP to IFRSs. [Refer: Previous GAAP [member]; IFRSs [member]]

ifrs-full

EffectOnAdjustmentToContractualServiceMarginOfChoiceNotToAdjustContractualServiceMarginForSomeChangesInFulfilmentCashFlowsForContractsWithDirectParticipationFeatures

X duration, credit

label

Effect on adjustment to contractual service margin of choice not to adjust contractual service margin for some changes in fulfilment cash flows for contracts with direct participation features

Disclosure: Effective 2023-01-01 IFRS 17.112

documentation

The amount of the effect on the adjustment to the contractual service margin in the current period of a choice not to adjust the contractual service margin for some changes in the fulfilment cash flows of contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features]

ifrs-full

EightYearsBeforeReportingYearMember

member

label

Eight years before reporting year [member]

Disclosure: Effective 2023-01-01 IFRS 17.130

documentation

This member stands for a year that ended eight years before the end of the reporting year.

ifrs-full

ElectricityDistributionMember

member

label

Electricity distribution [member]

Example: IFRS 14.33, Example: IFRS 14.IE2

documentation

This member stands for an entity’s activity related to distribution of electricity.

ifrs-full

EliminationOfIntersegmentAmountsMember

member

label

Elimination of intersegment amounts [member]

Example: IFRS 8.28, Example: IFRS 8.IG4

documentation

This member stands for the elimination of intersegment amounts in the reconciliations of total segment amounts to amounts recognised in the entity’s financial statements.

ifrs-full

EmployeeBenefitsExpense

X duration, debit

label

Employee benefits expense

Example: IAS 1.102, Disclosure: IAS 1.104, Disclosure: IAS 1.99

documentation

The expense of all forms of consideration given by an entity in exchange for a service rendered by employees or for the termination of employment.

commentaryGuidance

Use this line item to tag employee benefits expenses including expenses from share-based payment transactions with employees (or when expenses from share-based payment transactions with employees are zero). Do NOT use this line item to tag employee benefits expenses excluding expenses from share-based payment transactions with employees.

totalLabel

Total employee benefits expense

negatedLabel

Employee benefits expense

ifrs-full

EmployeeContributions

X duration, credit

label

Employee contributions

Disclosure: IAS 26.35 b (ii)

documentation

The amount of employee contributions to retirement benefit plans.

ifrs-full

EmployerContributions

X duration, credit

label

Employer contributions

Disclosure: IAS 26.35 b (i)

documentation

The amount of employer contributions to retirement benefit plans.

ifrs-full

EnergyExpense

X duration, debit

label

Energy expense

Common practice: IAS 1.112 c

documentation

The amount of expense arising from the consumption of energy.

ifrs-full

EnergyTransmissionCharges

X duration, debit

label

Energy transmission charges

Common practice: IAS 1.112 c

documentation

The amount of charges related to transmission of energy.

ifrs-full

EnteringIntoSignificantCommitmentsOrContingentLiabilitiesMember

member

label

Entering into significant commitments or contingent liabilities [member]

Example: IAS 10.22 i

documentation

This member stands for entering into significant commitments or contingent liabilities. [Refer: Contingent liabilities [member]]

ifrs-full

EntitysOwnEquityInstrumentsMember

member [default]

label

Entity’s own equity instruments [member]

Disclosure: IFRS 13.93

documentation

This member stands for equity instruments issued by the entity. It also represents the standard value for the ‘Classes of entity’s own equity instruments’ axis if no other member is used.

ifrs-full

EntitysTotalForAssociatesMember

member [default]

label

Entity’s total for associates [member]

Disclosure: IAS 27.16 b, Disclosure: IAS 27.17 b, Disclosure: IFRS 12.B4 d, Disclosure: Expiry date 2023-01-01 IFRS 4.39 J, Disclosure: Effective on first application of IFRS 9 IFRS 4.39M

documentation

This member stands for the standard value for the ‘Associates’ axis if no other member is used.

ifrs-full

EntitysTotalForBusinessCombinationsMember

member [default]

label

Entity’s total for business combinations [member]

Disclosure: IFRS 3.B64, Disclosure: IFRS 3.B67

documentation

This member stands for the standard value for the ‘Business combinations’ axis if no other member is used.

ifrs-full

EntitysTotalForCashgeneratingUnitsMember

member [default]

label

Entity’s total for cash-generating units [member]

Disclosure: IAS 36.134, Disclosure: IAS 36.135

documentation

This member stands for the standard value for the ‘Cash-generating units’ axis if no other member is used.

ifrs-full

EntitysTotalForConsolidatedStructuredEntitiesMember

member [default]

label

Entity’s total for consolidated structured entities [member]

Disclosure: IFRS 12 – Nature of the risks associated with an entity’s interests in consolidated structured entities

documentation

This member stands for the standard value for the ‘Consolidated structured entities’ axis if no other member is used.

ifrs-full

EntitysTotalForExternalCreditGradesMember

member [default]

label

Entity’s total for external credit grades [member]

Disclosure: Expiry date 2023-01-01 IFRS 4.39G a, Example: IFRS 7.35M, Example: Expiry date 2023-01-01 IFRS 7.36 c, Example: IFRS 7.IG20C, Example: Expiry date 2023-01-01 IFRS 7.IG24 a

documentation

This member stands for the standard value for the ‘External credit grades’ axis if no other member is used.

ifrs-full

EntitysTotalForImpairmentOfFinancialAssetsMember

member [default]

label

Entity’s total for impairment of financial assets [member]

Disclosure: Expiry date 2023-01-01 IFRS 7.37

documentation

This member stands for the standard value for the ‘Impairment of financial assets’ axis if no other member is used.

ifrs-full

EntitysTotalForIndividualAssetsOrCashgeneratingUnitsMember

member [default]

label

Entity’s total for individual assets or cash-generating units [member]

Disclosure: IAS 36.130

documentation

This member stands for the standard value for the ‘Individual assets or cash-generating units’ axis if no other member is used.

ifrs-full

EntitysTotalForInternalCreditGradesMember

member [default]

label

Entity’s total for internal credit grades [member]

Disclosure: Expiry date 2023-01-01 IFRS 4.39G a, Example: IFRS 7.35M, Example: Expiry date 2023-01-01 IFRS 7.36 c, Example: IFRS 7.IG20C, Example: Expiry date 2023-01-01 IFRS 7.IG25 b

documentation

This member stands for the standard value for the ‘Internal credit grades’ axis if no other member is used.

ifrs-full

EntitysTotalForJointOperationsMember

member [default]

label

Entity’s total for joint operations [member]

Disclosure: IFRS 12.B4 c

documentation

This member stands for the standard value for the ‘Joint operations’ axis if no other member is used.

ifrs-full

EntitysTotalForJointVenturesMember

member [default]

label

Entity’s total for joint ventures [member]

Disclosure: IAS 27.16 b, Disclosure: IAS 27.17 b, Disclosure: IFRS 12.B4 b, Disclosure: Expiry date 2023-01-01 IFRS 4.39 J, Disclosure: Effective on first application of IFRS 9 IFRS 4.39M

documentation

This member stands for the standard value for the ‘Joint ventures’ axis if no other member is used.

ifrs-full

EntitysTotalForProbabilityOfDefaultMember

member [default]

label

Entity’s total for probability of default [member]

Example: IFRS 7.35M, Example: IFRS 7.IG20C

documentation

This member stands for the standard value for the ‘Probability of default’ axis if no other member is used.

ifrs-full

EntitysTotalForRelatedPartiesMember

member [default]

label

Entity’s total for related parties [member]

Disclosure: IAS 24.19

documentation

This member stands for the standard value for the ‘Categories of related parties’ axis if no other member is used.

ifrs-full

EntitysTotalForSegmentConsolidationItemsMember

member [default]

label

Entity’s total for segment consolidation items [member]

Disclosure: IFRS 8.28

documentation

This member stands for the standard value for the ‘Segment consolidation items’ axis if no other member is used.

ifrs-full

EntitysTotalForSubsidiariesMember

member [default]

label

Entity’s total for subsidiaries [member]

Disclosure: IAS 27.16 b, Disclosure: IAS 27.17 b, Disclosure: IFRS 12.B4 a

documentation

This member stands for the standard value for the ‘Subsidiaries’ axis if no other member is used.

ifrs-full

EntitysTotalForUnconsolidatedStructuredEntitiesMember

member [default]

label

Entity’s total for unconsolidated structured entities [member]

Disclosure: IFRS 12.B4 e

documentation

This member stands for the standard value for the ‘Unconsolidated structured entities’ axis if no other member is used.

ifrs-full

EntitysTotalForUnconsolidatedSubsidiariesMember

member [default]

label

Entity’s total for unconsolidated subsidiaries [member]

Disclosure: IFRS 12.19B

documentation

This member stands for the standard value for the ‘Unconsolidated subsidiaries’ axis if no other member is used.

ifrs-full

Equity

X instant, credit

label

Equity

Disclosure: IAS 1.55, Disclosure: IAS 1.78 e, Disclosure: IFRS 1.24 a, Disclosure: IFRS 1.32 a (i), Disclosure: IFRS 13.93 a, Disclosure: IFRS 13.93 b, Disclosure: IFRS 13.93 e

documentation

The amount of residual interest in the assets of the entity after deducting all its liabilities.

totalLabel

Total equity

periodStartLabel

Equity at beginning of period

periodEndLabel

Equity at end of period

ifrs-full

EquityAbstract

 

label

Equity [abstract]

 

ifrs-full

EquityAndLiabilities

X instant, credit

label

Equity and liabilities

Disclosure: IAS 1.55

documentation

The amount of the entity’s equity and liabilities. [Refer: Equity; Liabilities]

totalLabel

Total equity and liabilities

ifrs-full

EquityAndLiabilitiesAbstract

 

label

Equity and liabilities [abstract]

 

ifrs-full

EquityAttributableToOwnersOfParent

X instant, credit

label

Equity attributable to owners of parent

Disclosure: IAS 1.54 r

documentation

The amount of equity attributable to the owners of the parent. This specifically excludes non-controlling interest.

totalLabel

Total equity attributable to owners of parent

ifrs-full

EquityAttributableToOwnersOfParentMember

member

label

Equity attributable to owners of parent [member]

Disclosure: IAS 1.106

documentation

This member stands for equity attributable to the owners of the parent.

ifrs-full

EquityInstrumentsAmountContributedToFairValueOfPlanAssets

X instant, debit

label

Equity instruments, amount contributed to fair value of plan assets

Example: IAS 19.142 b

documentation

The amount instruments representing equity (rather than debt) contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]

ifrs-full

EquityInstrumentsHeld

X instant, debit

label

Equity instruments held

Common practice: IAS 1.55

documentation

The amount of instruments held by the entity that provide evidence of a residual interest in the assets of another entity after deducting all of its liabilities.

ifrs-full

EquityInstrumentsPercentageContributedToFairValueOfPlanAssets

X.XX instant

label

Equity instruments, percentage contributed to fair value of plan assets

Common practice: IAS 19.142 b

documentation

The percentage equity instruments contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]] [Contrast: Equity instruments, amount contributed to fair value of plan assets]

ifrs-full

EquityInterestsOfAcquirer

X instant, credit

label

Equity interests of acquirer

Disclosure: IFRS 3.B64 f (iv)

documentation

The fair value, at the acquisition date, of equity interests of the acquirer transferred as consideration in a business combination. [Refer: Business combinations [member]]

ifrs-full

EquityInvestmentsMember

member

label

Equity investments [member]

Example: IFRS 7.6, Example: IFRS 7.IG40B

documentation

This member stands for investments in equity instruments.

ifrs-full

EquityLiabilitiesAndRegulatoryDeferralAccountCreditBalances

X instant, credit

label

Equity, liabilities and regulatory deferral account credit balances

Disclosure: IFRS 14.21

documentation

The amount of equity, liabilities and regulatory deferral account credit balances. [Refer: Equity; Liabilities; Regulatory deferral account credit balances]

ifrs-full

EquityMember

member

label

Equity [member]

Disclosure: IAS 1.106

documentation

This member stands for the residual interest in the assets of the entity after deducting all its liabilities. It also represents the standard value for the ‘Components of equity’ axis if no other member is used.

ifrs-full

EquityPriceRiskMember

member

label

Equity price risk [member]

Example: IFRS 7.40 a, Example: IFRS 7.IG32

documentation

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 equity prices. [Refer: Financial instruments, class [member]]

ifrs-full

EquityReclassifiedIntoFinancialLiabilities

X duration

label

Equity reclassified into financial liabilities

Disclosure: IAS 1.80 A

documentation

The amount of equity reclassified into financial liabilities. [Refer: Equity; Financial liabilities]

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]

ifrs-full

EstimatedCashFlowsOfFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssets

X duration, debit

label

Estimated cash flows of financial assets reclassified out of available-for-sale financial assets

Disclosure: Expiry date 2023-01-01 IFRS 7.12 A f

documentation

The estimated cash flows of financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale]

ifrs-full

EstimatedCashFlowsOfFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLoss

X duration, debit

label

Estimated cash flows of financial assets reclassified out of financial assets at fair value through profit or loss

Disclosure: Expiry date 2023-01-01 IFRS 7.12 A f

documentation

The estimated cash flows of financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]

ifrs-full

EstimatedFinancialEffectContingentLiabilitiesInBusinessCombination

X instant, credit

label

Estimated financial effect, contingent liabilities in business combination

Disclosure: IFRS 3.B64 j (i)

documentation

The amount of the estimated financial effect of contingent liabilities in a business combination that were not recognised because their fair value cannot be measured reliably. [Refer: Contingent liabilities [member]]

ifrs-full

EstimatedFinancialEffectOfContingentAssets

X instant, debit

label

Estimated financial effect of contingent assets

Disclosure: IAS 37.89

documentation

The amount of the estimated financial effect of possible assets 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 control of the entity.

ifrs-full

EstimatedFinancialEffectOfContingentLiabilities

X instant, credit

label

Estimated financial effect of contingent liabilities

Disclosure: IAS 37.86 a

documentation

The amount of the estimated financial effect of contingent liabilities. [Refer: Contingent liabilities [member]]

ifrs-full

EstimateOfBenefitPaymentsExpectedToBePaidFromDefinedBenefitPlan

X duration, credit

label

Estimate of benefit payments expected to be paid from defined benefit plan

Example: IAS 19.147 c

documentation

The estimate of the amounts expected to be paid from defined benefit plan in future. [Refer: Defined benefit plans [member]; Maturity [axis]]

ifrs-full

EstimateOfContributionsExpectedToBePaidToPlan

X duration, credit

label

Estimate of contributions expected to be paid to plan for next annual reporting period

Disclosure: IAS 19.147 b, Disclosure: IAS 19.148 d (iii)

documentation

The estimate of the expected contributions to be made to a defined benefit plan for the next annual reporting period. [Refer: Defined benefit plans [member]]

ifrs-full

EstimateOfUndiscountedClaimsThatAriseFromContractsWithinScopeOfIFRS17

X instant, credit

label

Estimate of undiscounted claims that arise from contracts within scope of IFRS 17

Disclosure: Effective 2023-01-01 IFRS 17.130

documentation

The estimate of the undiscounted amount of the claims that arise from contracts within the scope of IFRS 17.

ifrs-full

EstimatesOfPresentValueOfFutureCashFlowsMember

member

label

Estimates of present value of future cash flows [member]

Disclosure: Effective 2023-01-01 IFRS 17.100 c (i), Disclosure: Effective 2023-01-01 IFRS 17.101 a

documentation

This member stands for the estimates of the present value of the future cash flows related to insurance contracts. [Refer: Insurance contracts [member]]

ifrs-full

EstimatesOfPresentValueOfFutureCashInflowsMember

member

label

Estimates of present value of future cash inflows [member]

Disclosure: Effective 2023-01-01 IFRS 17.107 b

documentation

This member stands for the estimates of the present value of future cash flows inflows related to insurance contracts. [Refer: Insurance contracts [member]]

ifrs-full

EstimatesOfPresentValueOfFutureCashOutflowsInflowsThatAriseFromContractsWithinScopeOfIFRS17ThatAreLiabilities

X instant, credit

label

Estimates of present value of future cash outflows (inflows) that arise from contracts within scope of IFRS 17 that are liabilities

Disclosure: Effective 2023-01-01 IFRS 17.132 b (ii)

documentation

The amount of the estimates of the present value of future cash outflows (inflows) that arise from contracts within the scope of IFRS 17 that are liabilities.

ifrs-full

EstimatesOfPresentValueOfFutureCashOutflowsMember

member

label

Estimates of present value of future cash outflows [member]

Disclosure: Effective 2023-01-01 IFRS 17.107 a

documentation

This member stands for the estimates of the present value of future cash flows outflows related to insurance contracts. [Refer: Insurance contracts [member]]

ifrs-full

EstimatesOfPresentValueOfFutureCashOutflowsOtherThanInsuranceAcquisitionCashFlowsMember

member

label

Estimates of present value of future cash outflows other than insurance acquisition cash flows [member]

Disclosure: Effective 2023-01-01 IFRS 17.107 a

documentation

This member stands for the estimates of the present value of future cash outflows other than the insurance acquisition cash flows. [Refer: Estimates of present value of insurance acquisition cash flows [member]]

ifrs-full

EstimatesOfPresentValueOfInsuranceAcquisitionCashFlowsMember

member

label

Estimates of present value of insurance acquisition cash flows [member]

Disclosure: Effective 2023-01-01 IFRS 17.107 a

documentation

This member stands for the estimates of the present value of the insurance acquisition cash flows. Insurance acquisition cash flows are cash flows arising from the costs of selling, underwriting and starting a group of insurance contracts (issued or expected to be issued) that are directly attributable to the portfolio of insurance contracts to which the group belongs. Such cash flows include cash flows that are not directly attributable to individual contracts or groups of insurance contracts within the portfolio.

ifrs-full

EventsOfReclassificationOfFinancialAssetsAxis

axis

label

Events of reclassification of financial assets [axis]

Disclosure: IFRS 7.12B

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

EventsOfReclassificationOfFinancialAssetsMember

member [default]

label

Events of reclassification of financial assets [member]

Disclosure: IFRS 7.12B

documentation

This member stands for the events of reclassification of financial assets. It also represents the standard value for the ‘Events of reclassification of financial assets’ axis if no other member is used. [Refer: Financial assets]

ifrs-full

ExchangeDifferencesOnTranslationAbstract

 

label

Exchange differences on translation [abstract]

 

ifrs-full

ExciseTaxPayables

X instant, credit

label

Excise tax payables

Common practice: IAS 1.78

documentation

The amount of payables related to excise tax.

ifrs-full

ExercisePriceOfOutstandingShareOptions2019

X.XX instant

label

Exercise price of outstanding share options

Disclosure: IFRS 2.45 d

documentation

The exercise price of outstanding share options.

ifrs-full

ExercisePriceShareOptionsGranted2019

X.XX duration

label

Exercise price, share options granted

Disclosure: IFRS 2.47 a (i)

documentation

The exercise price of share options granted.

ifrs-full

ExpectedCashOutflowOnRedemptionOrRepurchaseOfPuttableFinancialInstruments

X duration, credit

label

Expected cash outflow on redemption or repurchase of puttable financial instruments

Disclosure: IAS 1.136 A c

documentation

The expected cash outflow on the redemption or repurchase of puttable financial instruments classified as equity. [Refer: Liquidity risk [member]; Financial instruments, class [member]]

ifrs-full

ExpectedCreditLossesCollectivelyAssessedMember

member

label

Expected credit losses collectively assessed [member]

Example: IFRS 7.35H, Example: IFRS 7.35I, Example: IFRS 7.IG20B

documentation

This member stands for expected credit losses that are collectively assessed. [Refer: Method of assessment of expected credit losses [member]]

ifrs-full

ExpectedCreditLossesIndividuallyAssessedMember

member

label

Expected credit losses individually assessed [member]

Example: IFRS 7.35H, Example: IFRS 7.35I, Example: IFRS 7.IG20B

documentation

This member stands for expected credit losses that are individually assessed. [Refer: Method of assessment of expected credit losses [member]]

ifrs-full

ExpectedCreditLossRate

X.XX instant

label

Expected credit loss rate

Example: IFRS 7.35 N, Example: IFRS 7.IG20D

documentation

The rate of expected credit losses, calculated as percentage of the gross carrying amount. Expected credit losses are the weighted average of credit losses with the respective risks of a default occurring as the weights.

ifrs-full

ExpectedDividendAsPercentageShareOptionsGranted

X.XX duration

label

Expected dividend as percentage, share options granted

Disclosure: IFRS 2.47 a (i)

documentation

The percentage of an expected dividend used to calculate the fair value of share options granted.

ifrs-full

ExpectedDividendShareOptionsGranted

X duration

label

Expected dividend, share options granted

Disclosure: IFRS 2.47 a (i)

documentation

The amount of an expected dividend used to calculate the fair value of share options granted.

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]

ifrs-full

ExpectedReimbursementContingentLiabilitiesInBusinessCombination

X instant, debit

label

Expected reimbursement, contingent liabilities in business combination

Disclosure: IFRS 3.B64 j, Disclosure: IFRS 3.B67 c

documentation

The amount expected to be reimbursed by another party on expenditures to settle contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]

ifrs-full

ExpectedReimbursementOtherProvisions

X instant, debit

label

Expected reimbursement, other provisions

Disclosure: IAS 37.85 c

documentation

The amount expected to be reimbursed by another party on expenditures to settle other provisions. [Refer: Other provisions]

ifrs-full

ExpenseArisingFromExplorationForAndEvaluationOfMineralResources

X duration, debit

label

Expense arising from exploration for and evaluation of mineral resources

Disclosure: IFRS 6.24 b

documentation

The amount of expense arising from the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource.

ifrs-full

ExpenseArisingFromInsuranceContracts

X duration, debit

label

Expense arising from insurance contracts

Disclosure: Expiry date 2023-01-01 IFRS 4.37 b

documentation

The amount of expense arising from insurance contracts. [Refer: Types of insurance contracts [member]]

ifrs-full

ExpenseByNature

X duration, debit

label

Expenses, by nature

Disclosure: IAS 1.99

documentation

The amount of expenses aggregated according to their nature (for example, depreciation, purchases of materials, transport costs, employee benefits and advertising costs), and not reallocated among functions within the entity.

totalLabel

Total expenses, by nature

ifrs-full

ExpenseByNatureAbstract

 

label

Expenses by nature [abstract]

 

ifrs-full

ExpenseDueToUnwindingOfDiscountOnProvisions

X duration, debit

label

Expense arising from passage of time on other provisions

Common practice: IAS 1.112 c

documentation

The amount of expense recognised due to the unwinding of the discount on provisions other than provisions from employee benefits, resulting from the effect of the passage of time. [Refer: Other provisions]

ifrs-full

ExpenseForPolicyholderClaimsAndBenefitsWithoutReductionForReinsuranceHeld

X duration, debit

label

Expense for policyholder claims and benefits, without reduction for reinsurance held

Example: Expiry date 2023-01-01 IAS 1.85, Example: Expiry date 2023-01-01 IFRS 4.37 b, Example: Expiry date 2023-01-01 IFRS 4.IG24 c

documentation

The amount of expense for policyholder claims and benefits, without any reduction for reinsurance held.

ifrs-full

ExpenseFromCashsettledSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets

X duration, debit

label

Expense from cash-settled share-based payment transactions

Common practice: IAS 1.112 c

documentation

The amount of expense arising from cash-settled share-based payment transactions in which the goods or services received did not qualify for recognition as assets. [Refer: Expense from share-based payment transactions]

ifrs-full

ExpenseFromContinuingInvolvementInDerecognisedFinancialAssets

X duration, debit

label

Expense from continuing involvement in derecognised financial assets

Disclosure: IFRS 7.42G b

documentation

The amount of expense recognised from the entity’s continuing involvement in derecognised financial assets (for example, fair value changes in derivative instruments). [Refer: Financial assets; Derivatives [member]]

ifrs-full

ExpenseFromContinuingInvolvementInDerecognisedFinancialAssetsCumulativelyRecognised

X instant, debit

label

Expense from continuing involvement in derecognised financial assets cumulatively recognised

Disclosure: IFRS 7.42G b

documentation

The amount of cumulative expense recognised from the entity’s continuing involvement in derecognised financial assets (for example, fair value changes in derivative instruments). [Refer: Expense from continuing involvement in derecognised financial assets; Derivatives [member]]

ifrs-full

ExpenseFromEquitysettledSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets

X duration, debit

label

Expense from equity-settled share-based payment transactions

Disclosure: IFRS 2.51 a

documentation

The amount of expense arising from equity-settled share-based payment transactions in which the goods or services received did not qualify for recognition as assets. [Refer: Expense from share-based payment transactions]

ifrs-full

ExpenseFromSharebasedPaymentTransactionsAlternativeAbstract

 

label

Expense from share-based payment transactions, alternative [abstract]

 

ifrs-full

ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets

X duration, debit

label

Expense from share-based payment transactions

Disclosure: IFRS 2.51 a

documentation

The amount of expense arising from share-based payment transactions in which the goods or services received did not qualify for recognition as assets.

totalLabel

Total expense from share-based payment transactions

ifrs-full

ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssetsAbstract

 

label

Expense from share-based payment transactions [abstract]

 

ifrs-full

ExpenseFromSharebasedPaymentTransactionsWithEmployees

X duration, debit

label

Expense from share-based payment transactions with employees

Common practice: IAS 1.112 c

documentation

The amount of expense from share-based payment transactions with employees. [Refer: Expense from share-based payment transactions]

ifrs-full

ExpenseFromSharebasedPaymentTransactionsWithPartiesOtherThanEmployees

X duration, debit

label

Expense from share-based payment transactions with parties other than employees

Common practice: IAS 1.112 c

documentation

The amount of expense from share-based payment transactions with parties other than employees. [Refer: Expense from share-based payment transactions]

ifrs-full

ExpenseIncomeIncludedInProfitOrLossLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued

X duration, credit

label

Expense (income) included in profit or loss, liabilities under insurance contracts and reinsurance contracts issued

Example: Expiry date 2023-01-01 IFRS 4.37 e, Example: Expiry date 2023-01-01 IFRS 4.IG37 d

documentation

The increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued resulting from expense or income included in profit or loss. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]

ifrs-full

ExpenseOfRestructuringActivities

X duration, debit

label

Expense of restructuring activities

Disclosure: IAS 1.98 b

documentation

The amount of expense relating to restructuring. Restructuring is a programme that is planned and controlled by management and materially changes either the scope of a business undertaken by an entity or the manner in which that business is conducted. Such programmes include: (a) the sale or termination of a line of business; (b) closure of business locations in a country or region or the relocation of activities from one country or region to another; (c) changes in management structure; and (d) fundamental reorganisations that have a material effect on the nature and focus of the entity’s operations.

ifrs-full

ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction

X duration, debit

label

Expense recognised during period for bad and doubtful debts for related party transaction

Disclosure: IAS 24.18 d

documentation

The amount of expense recognised during the period in respect of bad or doubtful debts due from related parties. [Refer: Related parties [member]]

ifrs-full

ExpenseRelatingToLeasesOfLowvalueAssetsForWhichRecognitionExemptionHasBeenUsed

X duration, debit

label

Expense relating to leases of low-value assets for which recognition exemption has been used

Disclosure: IFRS 16.53 d

documentation

The amount of the expense relating to leases of low-value assets accounted for applying paragraph 6 of IFRS 16. This expense shall not include the expense relating to short-term leases of low-value assets.

ifrs-full

ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed

X duration, debit

label

Expense relating to short-term leases for which recognition exemption has been used

Disclosure: IFRS 16.53 c

documentation

The amount of the expense relating to short-term leases accounted for applying paragraph 6 of IFRS 16. This expense need not include the expense relating to leases with a lease term of one month or less. Short-term lease is a lease that, at the commencement date, has a lease term of 12 months or less. A lease that contains a purchase option is not a short-term lease.

ifrs-full

ExpenseRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfLeaseLiabilities

X duration, debit

label

Expense relating to variable lease payments not included in measurement of lease liabilities

Disclosure: IFRS 16.53 e

documentation

The amount of the expense relating to variable lease payments not included in the measurement of lease liabilities. Variable lease payments are the portion of payments made by a lessee to a lessor for the right to use an underlying asset during the lease term that varies because of changes in facts or circumstances occurring after the commencement date, other than the passage of time. [Refer: Lease liabilities]

ifrs-full

ExpensesArisingFromReinsuranceHeld

X duration, debit

label

Expenses arising from reinsurance held

Example: Expiry date 2023-01-01 IAS 1.85, Example: Expiry date 2023-01-01 IFRS 4.37 b, Example: Expiry date 2023-01-01 IFRS 4.IG24 d

documentation

The amount of expenses relating to reinsurance contracts held.

ifrs-full

ExpensesFromAllocationOfPremiumsPaidToReinsurer

(X) duration, debit

label

Expenses from allocation of premiums paid to reinsurer

Disclosure: Effective 2023-01-01 IFRS 17.86

documentation

The amount of expenses from an allocation of the premiums paid to the reinsurer. [Refer: Reinsurance contracts held [member]]

negatedLabel

Expenses from allocation of premiums paid to reinsurer

ifrs-full

ExpensesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome

X duration, debit

label

Expenses on financial assets reclassified out of available-for-sale financial assets recognised in profit or loss

Disclosure: Expiry date 2023-01-01 IFRS 7.12 A e

documentation

The amount of expenses recognised in profit or loss on financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income]

ifrs-full

ExpensesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss

X duration, debit

label

Expenses on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss

Disclosure: Expiry date 2023-01-01 IFRS 7.12 A e

documentation

The amount of expenses recognised in profit or loss on financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]

ifrs-full

ExplanationHowServiceConcessionArrangementHasBeenClassified

text

label

Explanation of how service concession arrangement has been classified

Disclosure: SIC 29.6 e

documentation

The explanation of how a service concession arrangement has been classified. [Refer: Service concession arrangements [member]]

ifrs-full

ExplanationOfAccountingPoliciesAndMethodsOfComputationFollowedInInterimFinancialStatements

text block

label

Description of accounting policies and methods of computation followed in interim financial statements [text block]

Disclosure: IAS 34.16 A a

documentation

The disclosure of a statement that the same accounting policies and methods of computation are followed in the interim financial statements as compared with the most recent annual financial statements or, if those policies or methods have been changed, a description of the nature and effect of the changes.

ifrs-full

ExplanationOfAdjustmentsBetweenDenominatorsUsedToCalculateBasicAndDilutedEarningsPerShare

text

label

Explanation of adjustments between denominators used to calculate basic and diluted earnings per share

Disclosure: IAS 33.70 b

documentation

The reconciliation of the denominators used in calculating basic and diluted earnings per share to each other.

ifrs-full

ExplanationOfAdjustmentsThatWouldBeNecessaryToAchieveFairPresentation

text

label

Explanation of adjustments that would be necessary to achieve fair presentation

Disclosure: IAS 1.23 b

documentation

The explanation of the adjustments to items in the financial statements that management has concluded would be necessary to achieve a fair presentation in circumstances in which management concludes that compliance with a requirement in an IFRS would be so misleading that it would conflict with the objective of financial statements set out in the Conceptual Framework, but the relevant regulatory framework prohibits departure from the requirement.

ifrs-full

ExplanationOfAmountOfAnyGainRecognisedAndLineItemInStatementOfComprehensiveIncomeInWhichGainIsRecognisedInBargainPurchase

text

label

Description of line item in statement of comprehensive income in which gain in bargain purchase transaction is recognised

Disclosure: IFRS 3.B64 n (i)

documentation

The description of the line item in the statement of comprehensive income in which a gain in a bargain purchase transaction is recognised. [Refer: Gain recognised in bargain purchase transaction]

ifrs-full

ExplanationOfAmountReclassifiedBetweenProfitOrLossAndOtherComprehensiveIncomeApplyingOverlayApproach

text

label

Explanation of amount reclassified between profit or loss and other comprehensive income applying overlay approach

Disclosure: Effective on first application of IFRS 9 IFRS 4.39L d

documentation

The explanation of the amount reclassified between profit or loss and other comprehensive income when applying the overlay approach, in a way that enables users of financial statements to understand how that amount is derived.

ifrs-full

ExplanationOfAnyChangesInRangeOfOutcomesUndiscountedAndReasonsForThoseChangesForContingentConsideration

text

label

Explanation of any changes in range of undiscounted outcomes and reasons for those changes for contingent consideration

Disclosure: IFRS 3.B67 b (ii)

documentation

The explanation of any changes in the range of undiscounted outcomes and the reasons for those changes for contingent consideration assets or liabilities in a business combination. [Refer: Business combinations [member]]

ifrs-full

ExplanationOfAnyChangesInRecognisedAmountsOfContingentConsideration

text

label

Explanation of any changes in recognised amounts of contingent consideration

Disclosure: IFRS 3.B67 b (i)

documentation

The explanation of any changes in recognised amounts of contingent consideration assets or liabilities in a business combination. [Refer: Business combinations [member]]

ifrs-full

ExplanationOfAssetsAcquiredByWayOfGovernmentGrantAndInitiallyRecognisedAtFairValue

text

label

Explanation of assets acquired by way of government grant and initially recognised at fair value

Disclosure: IAS 38.122 c (iii)

documentation

The explanation of whether assets acquired by way of government grants and initially recognised at fair value are measured after recognition under the cost model or the revaluation model. [Refer: At fair value [member]; Government [member]; Government grants]

ifrs-full

ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments

text

label

Explanation of sources of estimation uncertainty with significant risk of causing material adjustment

Disclosure: IAS 1.125, Disclosure: IFRIC 14.10

documentation

The explanation of major sources of estimation uncertainty that have a significant risk of resulting in a material adjustment.

ifrs-full

ExplanationOfAssumptionsToMeasureInsuranceAssetsAndLiabilities

text

label

Explanation of process used to determine assumptions to measure recognised assets, liabilities, income and expense arising from insurance contracts

Disclosure: Expiry date 2023-01-01 IFRS 4.37 c

documentation

The explanation of the process used to determine assumptions that have the greatest effect on the measurement of recognised assets, liabilities, income and expense arising from insurance contracts.

ifrs-full

ExplanationOfBasisOfPreparationOfUnadjustedComparativeInformation

text

label

Explanation of basis of preparation of unadjusted comparative information

Disclosure: IAS 16.80 A, Disclosure: IAS 27.18I, Disclosure: IAS 38.130I, Disclosure: IFRS 10.C6B, Disclosure: IFRS 11.C13B, Disclosure: Effective 2023-01-01 IFRS 17.C27

documentation

The explanation of the basis used for the preparation of unadjusted comparative information in the financial statements.

ifrs-full

ExplanationOfBodyOfAuthorisation

text

label

Explanation of body of authorisation

Disclosure: IAS 10.17

documentation

The explanation of who authorised the financial statements for issue.

ifrs-full

ExplanationOfChangeInActivitiesThatPermittedInsurerToReassessWhetherItsActivitiesArePredominantlyConnectedWithInsurance

text

label

Explanation of change in activities that permitted insurer to reassess whether its activities are predominantly connected with insurance

Disclosure: Expiry date 2023-01-01 IFRS 4.39C c (iii)

documentation

The detailed explanation of the change in activities that permitted an insurer to reassess whether its activities are predominantly connected with insurance.

ifrs-full

ExplanationOfChangeInActivitiesThatResultedInInsurerNoLongerQualifyingToApplyTemporaryExemptionFromIFRS9

text

label

Explanation of change in activities that resulted in insurer no longer qualifying to apply temporary exemption from IFRS 9

Disclosure: Expiry date 2023-01-01 IFRS 4.39D c

documentation

The detailed explanation of the change in activities that resulted in an insurer no longer qualifying to apply the temporary exemption from IFRS 9.

ifrs-full

ExplanationOfChangeInBusinessModelForManagingFinancialAssets

text

label

Explanation of change in business model for managing financial assets

Disclosure: IFRS 7.12B b

documentation

The explanation of the change in the entity’s business model for managing financial assets. [Refer: Financial assets]

ifrs-full

ExplanationOfChangeInNameOfReportingEntityOrOtherMeansOfIdentificationFromEndOfPrecedingReportingPeriod

text

label

Explanation of change in name of reporting entity or other means of identification from end of preceding reporting period

Disclosure: IAS 1.51 a

documentation

The explanation of the change in either the name of the reporting entity or any other means of identification from the end of the preceding reporting period.

ifrs-full

ExplanationOfChangesInApplicableTaxRatesToPreviousAccountingPeriod

text

label

Explanation of changes in applicable tax rates to previous accounting period

Disclosure: IAS 12.81 d

documentation

The explanation of the changes in the entity’s applicable income tax rate(s) compared to the previous accounting period.

ifrs-full

ExplanationOfChangesInDescriptionOfRetirementBenefitPlan

text

label

Explanation of changes in description of retirement benefit plan

Disclosure: IAS 26.36 g

documentation

The explanation of the changes in the description of the retirement benefit plan during the period covered by the report.

ifrs-full

ExplanationOfContractualObligationsToPurchaseConstructOrDevelopInvestmentPropertyOrForRepairsMaintenanceOrEnhancements

text

label

Explanation of contractual obligations to purchase, construct or develop investment property or for repairs, maintenance or enhancements

Disclosure: IAS 40.75 h

documentation

The explanation of contractual obligations to purchase, construct or develop investment property or for repairs, maintenance or enhancements. [Refer: Investment property]

ifrs-full

ExplanationOfCreditRiskManagementPracticesAndHowTheyRelateToRecognitionAndMeasurementOfExpectedCreditLossesExplanatory

text block

label

Explanation of credit risk management practices and how they relate to recognition and measurement of expected credit losses [text block]

Disclosure: IFRS 7.35F

documentation

The explanation of the credit risk management practices and how they relate to the recognition and measurement of expected credit losses.

ifrs-full

ExplanationOfDepartureFromIFRS

text

label

Explanation of departure from IFRS

Disclosure: IAS 1.20 b, Disclosure: IAS 1.20 c

documentation

The explanation of the entity’s departure from an IFRS, disclosing that it has complied with applicable IFRSs except that it has departed from a particular requirement to achieve a fair presentation. This includes the disclosure of the title of the IFRS from which the entity has departed, the nature of the departure (including the treatment that the IFRS would require), the reason why that treatment would be so misleading in the circumstances that it would conflict with the objective of financial statements set out in the Conceptual Framework, and the treatment adopted. [Refer: IFRSs [member]]

ifrs-full

ExplanationOfDesignatedFinancialAssetsThatAreHeldOutsideLegalEntityThatIssuesContractsWithinScopeOfIFRS4

text

label

Explanation of designated financial assets that are held outside legal entity that issues contracts within scope of IFRS 4

Disclosure: Effective on first application of IFRS 9 IFRS 4.39L c

documentation

The explanation of any designated financial assets that are held outside the legal entity that issues contracts within the scope of IFRS 4.

ifrs-full

ExplanationOfDetailsOfAnyInvestmentInEmployer

text

label

Explanation of details of any investment in employer

Disclosure: IAS 26.35 a (iv)

documentation

The explanation of the details of any investment in the employer that a retirement benefit plan has.

ifrs-full

ExplanationOfDetailsOfGuaranteesGivenOrReceivedOfOutstandingBalancesForRelatedPartyTransaction

text

label

Explanation of details of guarantees given or received of outstanding balances for related party transaction

Disclosure: IAS 24.18 b (ii)

documentation

The explanation of the details of guarantees given or received for outstanding balances for related party transactions. [Refer: Guarantees [member]; Related parties [member]]

ifrs-full

ExplanationOfDetailsOfInvestmentExceedingEitherFivePerCentOfNetAssetsAvailableForBenefitsOrFivePerCentOfAnyClassOrTypeOfSecurity

text

label

Explanation of details of investment exceeding either five per cent of net assets available for benefits or five per cent of any class or type of security

Disclosure: IAS 26.35 a (iii)

documentation

The explanation of the details of a single investment exceeding either 5 % of the assets of a retirement benefit plan less its liabilities other than the actuarial present value of promised retirement benefits, or 5 % of any class or type of security.

ifrs-full

ExplanationOfDifferenceBetweenOperatingLeaseCommitmentsDisclosedApplyingIAS17AndLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16Explanatory

text block

label

Explanation of difference between operating lease commitments disclosed applying IAS 17 and lease liabilities recognised at date of initial application of IFRS 16 [text block]

Disclosure: IFRS 16.C12 b

documentation

The explanation of the difference between: (a) operating lease commitments disclosed applying IAS 17 at the end of the annual reporting period immediately preceding the date of initial application of IFRS 16, discounted using the incremental borrowing rate at the date of initial application; and (b) lease liabilities recognised in the statement of financial position at the date of initial application of IFRS 16. The incremental borrowing rate is the rate of interest that a lessee would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment.

ifrs-full

ExplanationOfDirectMeasurementOfFairValueOfGoodsOrServicesReceived

text

label

Explanation of direct measurement of fair value of goods or services received

Disclosure: IFRS 2.48

documentation

The explanation of how the fair value of goods or services received was determined if it was measured directly (for example, whether fair value was measured at a market price for those goods or services).

ifrs-full

ExplanationOfDisposalOfInvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModel

text

label

Explanation of disposal of investment property carried at cost or in accordance with IFRS 16 within fair value model

Disclosure: IAS 40.78 d (i)

documentation

The explanation of the fact that the entity has disposed of investment property not carried at fair value when the entity measures investment property at cost or in accordance with IFRS 16 within the fair value model, because fair value is not reliably determinable on a continuing basis. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property]

ifrs-full

ExplanationOfEffectOfChangeForBiologicalAssetForWhichFairValueBecomesReliablyMeasurable

text

label

Explanation of effect of change for biological asset for which fair value becomes reliably measurable

Disclosure: IAS 41.56 c

documentation

The explanation of the effect of changing to fair value measurement for biological assets previously measured at their cost less any accumulated depreciation and impairment losses but for which fair value becomes reliably measurable. [Refer: Biological assets; Impairment loss]

ifrs-full

ExplanationOfEffectOfChangesInAssumptionsToMeasureInsuranceAssetsAndInsuranceLiabilities

text

label

Explanation of effect of changes in assumptions to measure insurance assets and insurance liabilities

Disclosure: Expiry date 2023-01-01 IFRS 4.37 d

documentation

The explanation of the effect of changes in assumptions to measure insurance assets and insurance liabilities, showing separately the effect of each change that has a material effect on the financial statements.

ifrs-full

ExplanationOfEffectOfChangesInCompositionOfEntityDuringInterimPeriod

text

label

Explanation of effect of changes in composition of entity during interim period

Disclosure: IAS 34.16 A i

documentation

The explanation of the effect of changes in the composition of the entity during the interim period, including business combinations, obtaining or losing control of subsidiaries and long-term investments, restructurings and discontinued operations. [Refer: Business combinations [member]; Discontinued operations [member]; Subsidiaries [member]]

ifrs-full

ExplanationOfEffectOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSaleOnResultsOfOperationsForCurrentPeriod

text

label

Explanation of effect of changes in plan to sell non-current asset or disposal group held for sale on results of operations for current period

Disclosure: IFRS 5.42

documentation

The explanation of the effect of the decision to change the plan to sell non-current assets or disposal groups on the results of operations for the current period. [Refer: Non-current assets or disposal groups classified as held for sale; Disposal groups classified as held for sale [member]]

ifrs-full

ExplanationOfEffectOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSaleOnResultsOfOperationsForPriorPeriod

text

label

Explanation of effect of changes in plan to sell non-current asset or disposal group held for sale on results of operations for prior period

Disclosure: IFRS 5.42

documentation

The explanation of the effect of the decision to change the plan to sell non-current assets or disposal groups on the results of operations for prior periods presented. [Refer: Non-current assets or disposal groups classified as held for sale]

ifrs-full

ExplanationOfEffectOfSharebasedPaymentsOnFinancialPositions

text block

label

Explanation of effect of share-based payments on entity’s financial position [text block]

Disclosure: IFRS 2.50

documentation

The explanation that enables users of financial statements to understand the effect of share-based payment transactions on the entity’s financial position.

ifrs-full

ExplanationOfEffectOfSharebasedPaymentsOnProfitOrLoss

text block

label

Explanation of effect of share-based payments on entity’s profit or loss [text block]

Disclosure: IFRS 2.50

documentation

The explanation that enables users of financial statements to understand the effect of share-based payment transactions on the entity’s profit (loss).

ifrs-full

ExplanationOfEffectOfTransitionOnReportedCashFlows

text

label

Explanation of effect of transition on reported cash flows

Disclosure: IFRS 1.23, Disclosure: IFRS 1.25

documentation

The explanation of material adjustments to the statement of cash flows resulting from the transition from previous GAAP to IFRSs. [Refer: Previous GAAP [member]; IFRSs [member]]

ifrs-full

ExplanationOfEffectOfTransitionOnReportedFinancialPerformance

text

label

Explanation of effect of transition on reported financial performance

Disclosure: IFRS 1.23

documentation

The explanation of how the transition from previous GAAP to IFRSs affected the entity’s reported financial performance. [Refer: Previous GAAP [member]; IFRSs [member]]

ifrs-full

ExplanationOfEffectOfTransitionOnReportedFinancialPosition

text

label

Explanation of effect of transition on reported financial position

Disclosure: IFRS 1.23

documentation

The explanation of how the transition from previous GAAP to IFRSs affected the entity’s reported financial position. [Refer: Previous GAAP [member]; IFRSs [member]]

ifrs-full

ExplanationOfEffectThatTimingOfSatisfactionOfPerformanceObligationsAndTypicalTimingOfPaymentHaveOnContractAssetsAndContractLiabilitiesExplanatory

text block

label

Explanation of effect that timing of satisfaction of performance obligations and typical timing of payment have on contract assets and contract liabilities [text block]

Disclosure: IFRS 15.117

documentation

The explanation of the effect that the timing of satisfaction of performance obligations and the typical timing of payment have on the contract assets and the contract liabilities. [Refer: Performance obligations [member]; Contract assets; Contract liabilities]

ifrs-full

ExplanationOfEstimatedFinancialEffectContingentLiabilitiesInBusinessCombination

text

label

Explanation of estimated financial effect, contingent liabilities in business combination

Disclosure: IFRS 3.B64 j (i)

documentation

The explanation of the estimated financial effect for contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]

ifrs-full

ExplanationOfEstimatedFinancialEffectOfContingentAssets

text

label

Explanation of estimated financial effect of contingent assets

Disclosure: IAS 37.89

documentation

The explanation of the estimated financial effect of possible assets 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 control of the entity.

ifrs-full

ExplanationOfFactAndBasisForPreparationOfFinancialStatementsWhenNotGoingConcernBasis

text

label

Explanation of fact and basis for preparation of financial statements when not going concern basis

Disclosure: IAS 1.25

documentation

The explanation of the fact that the entity has not prepared financial statements on a going concern basis and an explanation of the basis on which financial statements were prepared.

ifrs-full

ExplanationOfFactorsInReachingDecisionThatProvisionOfSupportToPreviouslyUnconsolidatedStructuredEntityResultedInObtainingControl

text

label

Explanation of factors in reaching decision to provide support to previously unconsolidated structured entity that resulted in obtaining control

Disclosure: IFRS 12.16

documentation

The explanation of the relevant factors in reaching the decision by a parent or any of its subsidiaries to provide, without having a contractual obligation to do so, financial or other support to a previously unconsolidated structured entity that resulted in the entity controlling the structured entity. [Refer: Subsidiaries [member]; Unconsolidated structured entities [member]]

ifrs-full

ExplanationOfFactsAndCircumstancesIndicatingRareSituationForReclassificationOutOfFinancialAssetsAtFairValueThroughProfitOrLoss

text

label

Explanation of facts and circumstances indicating rare situation for reclassification out of financial assets at fair value through profit or loss

Disclosure: Expiry date 2023-01-01 IFRS 7.12 A c

documentation

The explanation of facts and circumstances indicating a rare situation for the reclassification of financial assets that are no longer held for the purpose of selling or repurchasing in the near term out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss; Reclassification out of financial assets at fair value through profit or loss]

ifrs-full

ExplanationOfFactsAndCircumstancesOfSaleOrReclassificationAndExpectedDisposalMannerAndTiming

text

label

Explanation of facts and circumstances of sale or reclassification and expected disposal, manner and timing

Disclosure: IFRS 5.41 b

documentation

The explanation of the facts and circumstances of the sale or leading to the expected disposal, and the manner and timing of that disposal, when a non-current asset or disposal group has been either classified as held for sale or sold.

ifrs-full

ExplanationOfFactThatAggregateCarryingAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAllocatedToRecoverableAmountsIsSignificant

text

label

Explanation of fact that aggregate carrying amount of goodwill or intangible assets with indefinite useful lives allocated to cash-generating units is significant

Disclosure: IAS 36.135

documentation

The explanation of the fact that the aggregate carrying amount of goodwill or intangible assets with indefinite useful lives allocated to the cash-generating unit (group of units) is significant in comparison with the entity’s total carrying amount of goodwill or intangible assets with indefinite useful lives. [Refer: Carrying amount [member]; Cash-generating units [member]; Intangible assets other than goodwill]

ifrs-full

ExplanationOfFactThatCarryingAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesIsNotSignificant

text

label

Explanation of fact that carrying amount of goodwill or intangible assets with indefinite useful lives is not significant

Disclosure: IAS 36.135

documentation

The explanation of the fact that the carrying amount of goodwill or intangible assets with indefinite useful lives allocated to a unit (group of units) across multiple cash-generating units (groups of units) is not significant in comparison with the entity’s total carrying amount of goodwill or intangible assets with indefinite useful lives. [Refer: Carrying amount [member]; Cash-generating units [member]; Intangible assets other than goodwill]

ifrs-full

ExplanationOfFactThatEntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssue

text

label

Explanation of fact that entity’s owners or others have power to amend financial statements after issue

Disclosure: IAS 10.17

documentation

The explanation of the fact that the entity’s owners or others have the power to amend financial statements after issue.

ifrs-full

ExplanationOfFactThatFinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasuredAreDerecognised

text

label

Explanation of fact that financial instruments whose fair value previously could not be reliably measured are derecognised

Disclosure: Expiry date 2023-01-01 IFRS 7.30 e

documentation

The explanation of the fact that financial instruments whose fair value previously could not be reliably measured are derecognised. [Refer: Financial instruments, class [member]]

ifrs-full

ExplanationOfFactThatFinancialStatementsAndCorrespondingFiguresForPreviousPeriodsHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrency

text

label

Explanation of fact that financial statements and corresponding figures for previous periods have been restated for changes in general purchasing power of functional currency

Disclosure: IAS 29.39 a

documentation

The explanation of the fact that financial statements and the corresponding figures for previous periods have been restated for changes in the general purchasing power of the functional currency and, as a result, are stated in terms of the measuring unit current at the end of the reporting period in hyperinflationary reporting.

ifrs-full

ExplanationOfFactThatFinancialStatementsForPreviousPeriodsNotPresented

text

label

Explanation of fact that financial statements for previous periods not presented

Disclosure: IFRS 1.28

documentation

The explanation, in the entity’s first IFRS financial statements, of the fact that the entity did not present financial statements for previous periods.

ifrs-full

ExplanationOfFactThatMaximumAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssetsIsUnlimited

text

label

Explanation of fact that maximum amount of payment for contingent consideration arrangements and indemnification assets is unlimited

Disclosure: IFRS 3.B64 g (iii)

documentation

The explanation of the fact that the maximum amount of the payment for contingent consideration arrangements and indemnification assets is unlimited.

ifrs-full

ExplanationOfFactThatSharesHaveNoParValue

text

label

Explanation of fact that shares have no par value

Disclosure: IAS 1.79 a (iii)

documentation

The explanation of the fact that shares have no par value. [Refer: Par value per share]

ifrs-full

ExplanationOfFinancialEffectOfAdjustmentsRelatedToBusinessCombinations

text

label

Explanation of financial effect of adjustments related to business combinations

Disclosure: IFRS 3.61

documentation

The explanation of the financial effects of the adjustments recognised in the current reporting period that relate to business combinations that occurred in the period or previous reporting periods. [Refer: Business combinations [member]]

ifrs-full

ExplanationOfFinancialEffectOfContingentLiabilities

text

label

Explanation of estimated financial effect of contingent liabilities

Disclosure: IAS 37.86 a

documentation

The explanation of the estimated financial effect of contingent liabilities. [Refer: Contingent liabilities [member]]

ifrs-full

ExplanationOfFinancialEffectOfDepartureFromIFRS

text

label

Explanation of financial effect of departure from IFRS

Disclosure: IAS 1.20 d

documentation

The explanation of the financial effect of the departure from IFRS on items in the financial statements that would have been reported when complying with the requirement.

ifrs-full

ExplanationOfFinancialEffectOfNonadjustingEventAfterReportingPeriod

text block

label

Explanation of financial effect of non-adjusting event after reporting period [text block]

Disclosure: IAS 10.21 b

documentation

The explanation of either an estimate of the financial effect of a non-adjusting event after the reporting period or a statement that such an estimate cannot be made.

ifrs-full

ExplanationOfGainOrLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombination

text

label

Explanation of gain or loss that relates to identifiable assets acquired or liabilities assumed in business combination and is of such size, nature or incidence that disclosure is relevant to understanding combined entity’s financial statements

Disclosure: IFRS 3.B67 e

documentation

The explanation of the gain or loss that both relates to identifiable assets acquired or liabilities assumed in a business combination and is of such size, nature or incidence that disclosure is relevant to understanding the combined entity’s financial statements. [Refer: Business combinations [member]]

ifrs-full

ExplanationOfGainsLossesRecognisedWhenControlInSubsidiaryIsLost

text

label

Description of line item(s) in profit or loss in which gain (loss) is recognised when control of subsidiary is lost

Disclosure: IFRS 12.19 b

documentation

The description of the line item(s) in profit or loss in which the gain (loss) is recognised (if not presented separately) when control of a subsidiary is lost. [Refer: Subsidiaries [member]]

ifrs-full

ExplanationOfHedgeIneffectivenessResultingFromSourcesThatEmergedInHedgingRelationship

text

label

Explanation of hedge ineffectiveness resulting from sources that emerged in hedging relationship

Disclosure: IFRS 7.23E

documentation

The explanation of hedge ineffectiveness resulting from sources that emerged in the hedging relationship. [Refer: Gain (loss) on hedge ineffectiveness]

ifrs-full

ExplanationOfHowAndWhyEntityHadAndCeasedToHaveFunctionalCurrencyForWhichReliableGeneralPriceIndexIsNotAvailableAndNoExchangeabilityWithStableForeignCurrencyExists

text

label

Explanation of how and why entity had, and ceased to have, functional currency for which reliable general price index is not available and no exchangeability with stable foreign currency exists

Disclosure: IFRS 1.31C

documentation

The explanation when the entity has a functional currency that was, or is, the currency of a hyperinflationary economy, of how and why the entity had, and ceased to have, a functional currency for which the reliable general price index is not available and no exchangeability with stable foreign currency exists.

ifrs-full

ExplanationOfHowEntityDeterminedMeasurementOfInsuranceContractsAtTransitionDate

text

label

Explanation of how entity determined measurement of insurance contracts at transition date

Disclosure: Effective 2023-01-01 IFRS 17.115

documentation

The explanation of how an entity determined the measurement of insurance contracts at the transition date. [Refer: Insurance contracts [member]]

ifrs-full

ExplanationOfHowRateRegulatorIsRelated

text

label

Explanation of how rate regulator is related

Disclosure: IFRS 14.30 b

documentation

The explanation of how the rate regulator is related to the entity. [Refer: Description of identity of rate regulator(s)]

ifrs-full

ExplanationOfHowSignificantChangesInGrossCarryingAmountOfFinancialInstrumentsContributedToChangesInLossAllowance

text

label

Explanation of how significant changes in gross carrying amount of financial instruments contributed to changes in loss allowance

Disclosure: IFRS 7.35I

documentation

The explanation of how significant changes in the gross carrying amount of financial instruments contributed to changes in the loss allowance.

ifrs-full

ExplanationOfHowTimingOfSatisfactionOfPerformanceObligationsRelatesToTypicalTimingOfPayment

text

label

Explanation of how timing of satisfaction of performance obligations relates to typical timing of payment

Disclosure: IFRS 15.117

documentation

The explanation of how the timing of satisfaction of performance obligations relates to the typical timing of payment. [Refer: Performance obligations [member]]

ifrs-full

ExplanationOfImpairmentLossRecognisedOrReversedByClassOfAssetsAndByReportableSegment

text block

label

Disclosure of impairment loss recognised or reversed for cash-generating unit [text block]

Disclosure: IAS 36.130 d (ii)

documentation

The disclosure of an impairment loss recognised or reversed for a cash-generating unit. [Refer: Impairment loss; Reversal of impairment loss]

ifrs-full

ExplanationOfIndependentValuerUsedForRevaluationPropertyPlantAndEquipment

text

label

Explanation of involvement of independent valuer in revaluation, property, plant and equipment

Disclosure: IAS 16.77 b

documentation

The explanation of whether an independent valuer was involved for items of property, plant and equipment stated at revalued amounts. [Refer: Property, plant and equipment]

ifrs-full

ExplanationOfInitialApplicationOfImpairmentRequirementsForFinancialInstrumentsExplanatory

text block

label

Explanation of initial application of impairment requirements for financial instruments [text block]

Disclosure: IFRS 7.42P

documentation

The explanation of the initial application of the impairment requirements for financial instruments.

ifrs-full

ExplanationOfInputsAssumptionsAndEstimationTechniquesUsedToApplyImpairmentRequirementsExplanatory

text block

label

Explanation of inputs, assumptions and estimation techniques used to apply impairment requirements [text block]

Disclosure: IFRS 7.35G

documentation

The explanation of the inputs, assumptions and estimation techniques used to apply the impairment requirements for financial instruments.

ifrs-full

ExplanationOfInsuranceFinanceIncomeExpenses

text

label

Explanation of insurance finance income (expenses)

Disclosure: Effective 2023-01-01 IFRS 17.110

documentation

The explanation of the total amount of insurance finance income (expenses) in the reporting period. [Refer: Insurance finance income (expenses)]

ifrs-full

ExplanationOfInterestRevenueReportedNetOfInterestExpense

text

label

Explanation of interest income reported net of interest expense

Disclosure: IFRS 8.23

documentation

The explanation that the entity has reported a segment’s interest revenue net of its interest expense. [Refer: Interest expense]

ifrs-full

ExplanationOfInvestingAndFinancingTransactionsNotRequireUseOfCashOrCashEquivalents

text

label

Explanation of investing and financing transactions not requiring use of cash or cash equivalents

Disclosure: IAS 7.43

documentation

The explanation of the relevant information about investing and financing transactions that do not require the use of cash or cash equivalents.

ifrs-full

ExplanationOfInvolvementOfIndependentValuerInRevaluationRightofuseAssets

text

label

Explanation of involvement of independent valuer in revaluation, right-of-use assets

Disclosure: IFRS 16.57

documentation

The explanation of whether an independent valuer was involved for right-of-use assets stated at revalued amounts. [Refer: Right-of-use assets]

ifrs-full

ExplanationOfIssuancesRepurchasesAndRepaymentsOfDebtAndEquitySecurities

text

label

Explanation of issues, repurchases and repayments of debt and equity securities

Disclosure: IAS 34.16 A e

documentation

The explanation of the issues, repurchases and repayments of debt and equity securities.

ifrs-full

ExplanationOfMainClassesOfAssetsAffectedByImpairmentLossesOrReversalsOfImpairmentLosses

text

label

Explanation of main classes of assets affected by impairment losses or reversals of impairment losses

Disclosure: IAS 36.131 a

documentation

The explanation of the main classes of assets affected by impairment losses or reversals of impairment losses. [Refer: Impairment loss]

ifrs-full

ExplanationOfMainEventsAndCircumstancesThatLedToRecognitionOfImpairmentLossesAndReversalsOfImpairmentLosses

text

label

Explanation of main events and circumstances that led to recognition of impairment losses and reversals of impairment losses

Disclosure: IAS 36.130 a, Disclosure: IAS 36.131 b

documentation

The explanation of the main events and circumstances that led to the recognition of impairment losses and reversals of impairment losses. [Refer: Impairment loss]

ifrs-full

ExplanationOfManagementJudgementsInApplyingEntitysAccountingPoliciesWithSignificantEffectOnRecognisedAmounts

text

label

Explanation of management judgements in applying entity’s accounting policies with significant effect on recognised amounts

Disclosure: IAS 1.122

documentation

The explanation of judgements, apart from those involving estimations, that management has made in the process of applying the entity’s accounting policies and that have the most significant effect on the amounts recognised in the financial statements.

ifrs-full

ExplanationOfMaterialEventsSubsequentToEndOfInterimPeriodThatHaveNotBeenReflected

text

label

Explanation of events after interim period that have not been reflected

Disclosure: IAS 34.16 A h

documentation

The explanation of events after the interim period that have not been reflected in the financial statements for the interim period.

ifrs-full

ExplanationOfMeasurementBasesForFinancialInstrumentsUsedInPreparingFinancialStatementsExplanatory

text block

label

Explanation of measurement bases for financial instruments used in preparing financial statements [text block]

Example: Effective 2023-01-01 IFRS 7.21

documentation

The explanation of the measurement basis (or bases) for financial instruments used in preparing the financial statements.

ifrs-full

ExplanationOfMeasurementBasesUsedInPreparingFinancialStatements

text block

label

Explanation of measurement bases used in preparing financial statements [text block]

Disclosure: IAS 1.117 a – Expiry date 2023-01-01

documentation

The explanation of the measurement basis (or bases) used in preparing the financial statements.

ifrs-full

ExplanationOfMethodMainParametersAndAssumptionsUnderlyingInformationProvidedSensitivityAnalysisOtherThanSpecifiedInParagraph128aOfIFRS17Explanatory

text block

label

Explanation of method, main parameters and assumptions underlying information provided, sensitivity analysis other than specified in paragraph 128(a) of IFRS 17 [text block]

Disclosure: Effective 2023-01-01 IFRS 17.129 a

documentation

The explanation of the method, the main parameters and assumptions underlying the information provided for a sensitivity analysis other than the analysis specified in paragraph 128(a) of IFRS 17.

ifrs-full

ExplanationOfMethodsUsedToDetermineInsuranceFinanceIncomeExpensesRecognisedInProfitOrLoss

text

label

Explanation of methods used to determine insurance finance income (expenses) recognised in profit or loss

Disclosure: Effective 2023-01-01 IFRS 17.118

documentation

The explanation of the methods used to determine the insurance finance income (expenses) recognised in profit or loss. [Refer: Insurance finance income (expenses)]

ifrs-full

ExplanationOfModificationsModifiedSharebasedPaymentArrangements

text

label

Explanation of modifications, modified share-based payment arrangements

Disclosure: IFRS 2.47 c (i)

documentation

The explanation of the modifications for share-based payment arrangements. [Refer: Share-based payment arrangements [member]]

ifrs-full

ExplanationOfNatureAndAdjustmentsToAmountsPreviouslyPresentedInDiscontinuedOperations

text

label

Explanation of nature and adjustments to amounts previously presented in discontinued operations

Disclosure: IFRS 5.35

documentation

The explanation of the nature and amount of adjustments in the current period to amounts previously presented in discontinued operations that are directly related to the disposal of a discontinued operation in a prior period. These adjustments may arise in such circumstances as: (a) the resolution of uncertainties that arise from the terms of the disposal transaction, such as the resolution of purchase price adjustments and indemnification issues with the purchaser; (b) the resolution of uncertainties that arise from and are directly related to the operations of the component before its disposal, such as environmental and product warranty obligations retained by the seller; and (c) the settlement of employee benefit plan obligations, provided that the settlement is directly related to the disposal transaction. [Refer: Discontinued operations [member]]

ifrs-full

ExplanationOfNatureAndAmountOfChangesInEstimatesOfAmountsReportedInPriorInterimPeriodsOrPriorFinancialYears

text

label

Explanation of nature and amount of changes in estimates of amounts reported in prior interim periods or prior financial years

Disclosure: IAS 34.16 A d

documentation

The explanation of the nature and amount of changes in estimates of amounts reported in prior interim periods of the current financial year or changes in estimates of amounts reported in prior financial years, disclosed in the entity’s interim financial report.

ifrs-full

ExplanationOfNatureAndAmountOfItemsAffectingAssetsLiabilitiesEquityNetIncomeOrCashFlowsThatAreUnusualBecauseOfTheirNatureSizeOrIncidence

text

label

Explanation of nature and amount of items affecting assets, liabilities, equity, net income or cash flows that are unusual because of their nature size or incidence

Disclosure: IAS 34.16 A c

documentation

The explanation of the nature and amount of items affecting assets, liabilities, equity, net income or cash flows that are unusual because of their nature, size or incidence.

ifrs-full

ExplanationOfNatureAndAmountOfSignificantTransactions

text

label

Explanation of nature and amount of significant transactions

Disclosure: IAS 24.26 b (i)

documentation

The explanation of the nature and amount of individually significant transactions with a government that has control, joint control or significant influence over the reporting entity and entities under control, joint control or significant influence of that government.

ifrs-full

ExplanationOfNatureAndExtentOfObligationsToAcquireOrBuildItemsOfPropertyPlantAndEquipment

text

label

Explanation of nature and extent of obligations to acquire or build items of property, plant and equipment

Disclosure: SIC 29.6 c (iii)

documentation

The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of obligations to acquire or build items of property, plant and equipment in service concession arrangements. [Refer: Service concession arrangements [member]; Property, plant and equipment]

ifrs-full

ExplanationOfNatureAndExtentOfObligationsToDeliverOrRightsToReceiveSpecifiedAssetsAtEndOfConcessionPeriod

text

label

Explanation of nature and extent of obligations to deliver or rights to receive specified assets at end of concession period

Disclosure: SIC 29.6 c (iv)

documentation

The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of obligations to deliver or rights to receive specified assets at the end of the concession period in service concession arrangements. [Refer: Service concession arrangements [member]]

ifrs-full

ExplanationOfNatureAndExtentOfObligationsToProvideOrRightsToExpectProvisionOfServices

text

label

Explanation of nature and extent of obligations to provide or rights to expect provision of services

Disclosure: SIC 29.6 c (ii)

documentation

The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of obligations to provide, or rights to expect provision of, services in service concession arrangements. [Refer: Service concession arrangements [member]]

ifrs-full

ExplanationOfNatureAndExtentOfOtherRightsAndObligations

text

label

Explanation of nature and extent of other rights and obligations

Disclosure: SIC 29.6 c (vi)

documentation

The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of rights and obligations in service concession arrangements that the entity does not separately disclose. [Refer: Service concession arrangements [member]]

ifrs-full

ExplanationOfNatureAndExtentOfRenewalAndTerminationOptions

text

label

Explanation of nature and extent of renewal and termination options

Disclosure: SIC 29.6 c (v)

documentation

The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of renewal and termination options in service concession arrangements. [Refer: Service concession arrangements [member]]

ifrs-full

ExplanationOfNatureAndExtentOfRightsToUseSpecifiedAssets

text

label

Explanation of nature and extent of rights to use specified assets

Disclosure: SIC 29.6 c (i)

documentation

The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of rights to use specified assets in service concession arrangements. [Refer: Service concession arrangements [member]]

ifrs-full

ExplanationOfNatureOfRequirementInIFRSAndConclusionWhyRequirementIsInConflictWithFairPresentation

text

label

Explanation of nature of requirement in IFRS and conclusion why requirement is in conflict with objective of financial statements set out in Framework

Disclosure: IAS 1.23 a

documentation

The explanation of the title of the IFRS in question, the nature of the requirement and the reason why management has concluded that complying with the requirement is so misleading in the circumstances that it conflicts with the objective of financial statements set out in the Conceptual Framework.

ifrs-full

ExplanationOfNecessaryInformationNotAvailableAndDevelopmentCostExcessive

text

label

Explanation of why revenues from external customers for each product and service, or each group of similar products and services, are not reported

Disclosure: IFRS 8.32, Disclosure: IFRS 8.33

documentation

The explanation of why revenues from external customers for each product and service, or each group of similar products and services, are not reported (for example, if the cost to develop the information would be excessive). [Refer: Products and services [member]; Revenue]

ifrs-full

ExplanationOfNotAppliedNewStandardsOrInterpretations

text

label

Explanation of new standards or interpretations not applied

Disclosure: IAS 8.30 a

documentation

The explanation of the fact that the entity has not applied a new IFRS that has been issued but is not yet effective.

ifrs-full

ExplanationOfObjectiveOfMethodUsedAndLimitationsThatMayResultInInformationProvidedSensitivityAnalysisOtherThanSpecifiedInParagraph128aOfIFRS17

text

label

Explanation of objective of method used and limitations that may result in information provided, sensitivity analysis other than specified in paragraph 128(a) of IFRS 17

Disclosure: Effective 2023-01-01 IFRS 17.129 b

documentation

The explanation of the objective of the method used and of any limitations that may result in the information provided for a sensitivity analysis other than the analysis specified in paragraph 128(a) of IFRS 17.

ifrs-full

ExplanationOfPeriodOverWhichManagementHasProjectedCashFlows

text

label

Explanation of period over which management has projected cash flows

Disclosure: IAS 36.134 d (iii), Disclosure: IAS 36.134 e (iii)

documentation

The explanation of the period over which management has projected cash flows based on financial budgets/forecasts approved by management including, when a period greater than five years is used for a cash-generating unit (group of units), an explanation of why that longer period is justified. [Refer: Cash-generating units [member]]

ifrs-full

ExplanationOfPossibilityOfReimbursementContingentLiabilities

text

label

Explanation of possibility of reimbursement, contingent liabilities

Disclosure: IAS 37.86 c

documentation

The explanation of the possibility of reimbursement by another party for expenditures to settle contingent liabilities. [Refer: Contingent liabilities [member]]

ifrs-full

ExplanationOfPossibilityOfReimbursementContingentLiabilitiesInBusinessCombination

text

label

Explanation of possibility of reimbursement, contingent liabilities in business combination

Disclosure: IFRS 3.B64 j (i)

documentation

The explanation of the possibility of reimbursement by another party for expenditures to settle contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]

ifrs-full

ExplanationOfReasonForNondisclosureOfInformationRegardingContingentAsset

text

label

Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent asset

Disclosure: IAS 37.92

documentation

The explanation of the general nature of the dispute with other parties on the subject matter of a contingent asset and the fact and reason why required information relating to a possible asset that arises 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 control of the entity is not disclosed.

ifrs-full

ExplanationOfReasonForNondisclosureOfInformationRegardingContingentLiability

text

label

Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent liability

Disclosure: IAS 37.92

documentation

The explanation of the general nature of the dispute with other parties on the subject matter of a contingent liability and the fact and reason why required information relating to a contingent liability is not disclosed by the entity. [Refer: Contingent liabilities [member]]

ifrs-full

ExplanationOfReasonForNondisclosureOfInformationRegardingProvision

text

label

Explanation of general nature of dispute and of reason for non-disclosure of information regarding provision

Disclosure: IAS 37.92

documentation

The explanation of the general nature of the dispute with other parties on the subject matter of a provision and the fact and reason why required information relating to a provision is not disclosed by the entity. [Refer: Provisions]

ifrs-full

ExplanationOfReasonsForChangesInLossAllowanceForFinancialInstruments

text

label

Explanation of reasons for changes in loss allowance for financial instruments

Example: IFRS 7.B8D

documentation

The explanation of the reasons for changes in the loss allowance for financial instruments, which may include (a) the portfolio composition; (b) the volume of financial instruments purchased or originated; and (c) the severity of the expected credit losses.

ifrs-full

ExplanationOfReasonsForSignificantChangesInFinancialStatementLineItemsDueToApplicationOfIFRS15

text

label

Explanation of reasons for significant changes in financial statement line items due to application of IFRS 15

Disclosure: IFRS 15.C8 b

documentation

The explanation of the reasons for significant changes in financial statement line items due to the application of IFRS 15.

ifrs-full

ExplanationOfReasonsWhyEntityElectedToApplyIFRSsAsIfItHadNeverStoppedApplyingIFRSs

text

label

Explanation of reasons why entity elected to apply IFRSs as if it had never stopped applying IFRSs

Disclosure: IFRS 1.23B

documentation

The explanation of the reasons why an entity that has applied IFRSs in a previous reporting period, but whose most recent previous annual financial statements did not contain an explicit and unreserved statement of compliance with IFRSs, elected to apply IFRSs as if it had never stopped applying IFRSs.

ifrs-full

ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsForCorrectionRelatedToPriorPeriodErrors

text

label

Explanation of reason why it is impracticable to determine amounts for correction related to prior period errors

Disclosure: IAS 8.49 d

documentation

The explanation of the reason why it is impracticable to determine amounts for corrections related to prior period errors.

ifrs-full

ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsOfAdjustmentsRelatedToChangeInAccountingPolicy

text

label

Explanation of reason why it is impracticable to determine amounts of adjustments related to change in accounting policy

Disclosure: IAS 8.28 h, Disclosure: IAS 8.29 e

documentation

The explanation of the reason why it is impracticable to determine amounts of adjustments related to changes in accounting policy.

ifrs-full

ExplanationOfRelationshipBetweenAmountsPayableOnDemandThatAriseFromContractsWithinScopeOfIFRS17AndCarryingAmountOfRelatedGroupsOfContracts

text

label

Explanation of relationship between amounts payable on demand that arise from contracts within scope of IFRS 17 and carrying amount of related portfolios of contracts

Disclosure: Effective 2023-01-01 IFRS 17.132 c

documentation

The explanation of the relationship between the amounts payable on demand that arise from contracts within the scope of IFRS 17 and the carrying amount of the related portfolios of contracts.

ifrs-full

ExplanationOfRelationshipBetweenInsuranceFinanceIncomeExpensesAndInvestmentReturnOnAssets

text

label

Explanation of relationship between insurance finance income (expenses) and investment return on assets

Disclosure: Effective 2023-01-01 IFRS 17.110

documentation

The explanation of the relationship between insurance finance income (expenses) and the investment return on assets, to enable users of the entity’s financial statements to evaluate the sources of finance income or expenses recognised in profit or loss and other comprehensive income. [Refer: Insurance finance income (expenses)]

ifrs-full

ExplanationOfRelationshipBetweenSensitivitiesToChangesInRiskExposuresArisingFromInsuranceContractsAndFromFinancialAssetsHeld

text

label

Explanation of relationship between sensitivities to changes in risk variables arising from insurance contracts and from financial assets held

Disclosure: Effective 2023-01-01 IFRS 17.128 a (ii)

documentation

The explanation of the relationship between the sensitivities to changes in risk variables arising from insurance contracts and those arising from financial assets held by the entity. [Refer: Insurance contracts [member]; Financial assets]

ifrs-full

ExplanationOfRelationshipsBetweenParentsAndEntity

text

label

Explanation of relationships between parent and subsidiaries

Disclosure: IAS 24.13

documentation

The explanation of the relationships between a parent and its subsidiaries. [Refer: Subsidiaries [member]]

ifrs-full

ExplanationOfRelevantFactorsInReachingDecisionToProvideSupportThatResultedInControllingUnconsolidatedStructuredEntity

text

label

Explanation of relevant factors in reaching decision to provide support that resulted in controlling unconsolidated structured entity

Disclosure: IFRS 12.19G

documentation

The explanation of the relevant factors in reaching the decision by an investment entity or any of its unconsolidated subsidiaries to provide, without having a contractual obligation to do so, financial or other support to an unconsolidated, structured entity that the investment entity did not control, that resulted in obtaining control. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]; Unconsolidated structured entities [member]]

ifrs-full

ExplanationOfRestrictionsOnDistributionOfRevaluationSurplusForIntangibleAssets

text

label

Explanation of restrictions on distribution of revaluation surplus for intangible assets

Disclosure: IAS 38.124 b

documentation

The explanation of restrictions on the distribution of the balance of the revaluation surplus for intangible assets to shareholders. [Refer: Revaluation surplus]

ifrs-full

ExplanationOfRestrictionsOnRemittanceOfIncomeAndDisposalProceedsOfInvestmentProperty

text

label

Explanation of restrictions on realisability of investment property or remittance of income and proceeds of disposal of investment property

Disclosure: IAS 40.75 g

documentation

The explanation of the existence of restrictions on the realisability of investment property or the remittance of income and proceeds on the disposal of investment property. [Refer: Investment property]

ifrs-full

ExplanationOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory

text block

label

Explanation of risk management strategy related to hedge accounting [text block]

Disclosure: IFRS 7.22 A

documentation

The explanation of the risk management strategy related to hedge accounting.

ifrs-full

ExplanationOfSeasonalityOrCyclicalityOfInterimOperations

text

label

Explanation of seasonality or cyclicality of interim operations

Disclosure: IAS 34.16 A b

documentation

The explanatory comments about the seasonality or cyclicality of interim operations.

ifrs-full

ExplanationOfShareOptionsInSharebasedPaymentArrangement

text

label

Description of share-based payment arrangement

Disclosure: IFRS 2.45 a

documentation

The description of a share-based payment arrangement that existed at any time during the reporting period. [Refer: Share-based payment arrangements [member]]

ifrs-full

ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory

text block

label

Explanation of significant changes in contract assets and contract liabilities [text block]

Disclosure: IFRS 15.118

documentation

The explanation of the significant changes in the contract assets and the contract liabilities. [Refer: Contract assets; Contract liabilities]

ifrs-full

ExplanationOfSignificantChangesInNetInvestmentInFinanceLeaseExplanatory

text block

label

Explanation of significant changes in net investment in finance lease [text block]

Disclosure: IFRS 16.93

documentation

The explanation of the significant changes in the carrying amount of the net investment in finance leases. [Refer: Net investment in finance lease]

ifrs-full

ExplanationOfSignificantDecreaseInLevelOfGovernmentGrantsForAgriculturalActivity

text

label

Explanation of significant decrease in level of government grants for agricultural activity

Disclosure: IAS 41.57 c

documentation

The explanation of a significant decrease in the level of government grants for agricultural activity. [Refer: Government [member]; Government grants]

ifrs-full

ExplanationOfSignificantTermsOfServiceConcessionArrangementThatMayAffectAmountTimingAndCertaintyOfFutureCashFlows

text

label

Explanation of significant terms of service concession arrangement that may affect amount, timing and certainty of future cash flows

Disclosure: SIC 29.6 b

documentation

The explanation of significant terms of service concession arrangements that may affect the amount, timing and certainty of future cash flows (for example, the period of the concession, re-pricing dates and the basis upon which re-pricing or re-negotiation is determined). [Refer: Service concession arrangements [member]]

ifrs-full

ExplanationOfTermsAndConditionsOfOutstandingBalancesForRelatedPartyTransaction

text

label

Explanation of terms and conditions of outstanding balances for related party transaction

Disclosure: IAS 24.18 b (i)

documentation

The explanation of the terms and conditions of outstanding balances for related party transactions. [Refer: Related parties [member]]

ifrs-full

ExplanationOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

text

label

Description of transaction recognised separately from acquisition of assets and assumption of liabilities in business combination

Disclosure: IFRS 3.B64 l (i), Disclosure: IFRS 3.B64 l, Disclosure: IFRS 3.B64 m

documentation

The description of transactions that are recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Business combinations [member]]

ifrs-full

ExplanationOfTransfersOfCumulativeGainOrLossWithinEquityOfInvestmentsInEquityDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome

text

label

Explanation of transfers of cumulative gain or loss within equity of investments in equity instruments designated at fair value through other comprehensive income

Disclosure: IFRS 7.11 A e

documentation

The explanation of transfers of the cumulative gain or loss within equity for investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income]

ifrs-full

ExplanationOfUnfulfilledConditionsAndOtherContingenciesAttachingToGovernmentAssistance

text

label

Explanation of unfulfilled conditions and other contingencies attaching to government assistance

Disclosure: IAS 20.39 c

documentation

The explanation of unfulfilled conditions and other contingencies attaching to government assistance that has been recognised. [Refer: Government [member]]

ifrs-full

ExplanationOfValueAssignedToKeyAssumption

text

label

Explanation of value assigned to key assumption

Disclosure: IAS 36.134 f (ii), Disclosure: IAS 36.135 e (ii)

documentation

The explanation of the value(s) assigned to key assumption(s) on which management has based its determination of recoverable amount for a cash-generating unit (group of units). [Refer: Cash-generating units [member]]

ifrs-full

ExplanationOfWhenEntityExpectsToRecogniseTransactionPriceAllocatedToRemainingPerformanceObligationsAsRevenue

text

label

Explanation of when entity expects to recognise transaction price allocated to remaining performance obligations as revenue

Disclosure: IFRS 15.120 b (ii)

documentation

The explanation of when the entity expects to recognise the transaction price allocated to the remaining performance obligations as revenue. [Refer: Revenue from contracts with customers; Transaction price allocated to remaining performance obligations]

ifrs-full

ExplanationOfWhetherAnyConsiderationFromContractsWithCustomersIsNotIncludedInDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligations

text

label

Explanation of whether any consideration from contracts with customers is not included in disclosure of transaction price allocated to remaining performance obligations

Disclosure: IFRS 15.122

documentation

The explanation of whether any consideration from contracts with customers is not included in the disclosure of the transaction price allocated to the remaining performance obligations. [Refer: Transaction price allocated to remaining performance obligations]

ifrs-full

ExplanationOfWhetherBreachesWhichPermittedLenderToDemandAcceleratedRepaymentWereRemediedOrTermsOfLoansPayableWereRenegotiatedBeforeFinancialStatementsWereAuthorisedForIssue

text

label

Explanation of whether breaches which permitted lender to demand accelerated repayment were remedied or terms of loans payable were renegotiated before financial statements were authorised for issue

Disclosure: IFRS 7.19

documentation

The explanation of whether breaches of loan terms that permitted the lender to demand accelerated repayment were remedied, or terms of loans payable were renegotiated, before the financial statements were authorised for issue.

ifrs-full

ExplanationOfWhetherEntityAppliesExemptionInIAS2425

text

label

Explanation of whether entity applies exemption in IAS 24.25

Disclosure: IAS 24.26

documentation

The explanation of whether the entity applies the exemption in paragraph 25 of IAS 24.

ifrs-full

ExplanationOfWhetherEntityHasObligationToReturnCollateralSoldOrRepledged

text

label

Explanation of whether entity has obligation to return collateral sold or repledged in absence of default by owner of collateral

Disclosure: IFRS 7.15 b

documentation

The explanation of whether the entity has the obligation to return collateral sold or repledged in absence of default by the owner of the collateral.

ifrs-full

ExplanationOfWhetherParticipantsContributeToRetirementBenefitPlan

text

label

Explanation of whether participants contribute to retirement benefit plan

Disclosure: IAS 26.36 d

documentation

The explanation of whether participants contribute to retirement benefit plans.

ifrs-full

ExplanationOfWhetherPracticalExpedientIsAppliedForDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligations

text

label

Explanation of whether practical expedient is applied for disclosure of transaction price allocated to remaining performance obligations

Disclosure: IFRS 15.122

documentation

The explanation of whether the practical expedient is applied for the disclosure of the transaction price allocated to the remaining performance obligations. [Refer: Transaction price allocated to remaining performance obligations]

ifrs-full

ExplanationOfWhyEntityCameToDifferentConclusionsInNewAssessmentApplyingParagraphs412aOr412AaOfIFRS9AtDateOfInitialApplicationOfIFRS17

text

label

Explanation of why entity came to different conclusions in new assessment applying paragraphs 4.1.2(a) or 4.1.2 A(a) of IFRS 9 at date of initial application of IFRS 17

Disclosure: Effective 2023-01-01 IFRS 17.C33 c

documentation

The explanation of why the entity came to any different conclusions in the new assessment applying paragraphs 4.1.2(a) or 4.1.2 A(a) of IFRS 9 at the date of initial application of IFRS 17.

ifrs-full

ExplanationOfWhyFairValueCannotBeReliablyMeasuredForInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModel

text

label

Explanation of why fair value cannot be reliably measured for investment property, at cost or in accordance with IFRS 16 within fair value model

Disclosure: IAS 40.78 b

documentation

The explanation of why fair value cannot be reliably measured for investment property when the entity measures investment property at cost or in accordance with IFRS 16 within the fair value model. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property]

ifrs-full

ExplanationOfWhyMethodsUsedToRecogniseRevenueProvideFaithfulDepictionOfTransferOfGoodsOrServices

text

label

Explanation of why methods used to recognise revenue provide faithful depiction of transfer of goods or services

Disclosure: IFRS 15.124 b

documentation

The explanation of why the methods used to recognise revenue from contracts with customers provide a faithful depiction of the transfer of goods or services. [Refer: Revenue from contracts with customers]

ifrs-full

ExplanationOrCrossReferencesToInterimFinancialStatementDisclosuresForFirsttimeAdopter

text

label

Explanation of cross-reference to interim financial statement disclosures for first-time adopter

Disclosure: IFRS 1.33

documentation

The explanation of cross-references to other published documents that include information that is material to understanding the entity’s current interim period for first-time adopters of IFRSs.

ifrs-full

ExplanationWhenGreatestTransferActivityTookPlace

text

label

Explanation when greatest transfer activity took place

Disclosure: IFRS 7.42G c (i)

documentation

The explanation of when the greatest transfer activity took place within a reporting period (for example, over the last five days before the end of the reporting period) throughout which the total amount of proceeds from the transfer activity (that qualifies for derecognition) is not evenly distributed (for example, if a substantial proportion of the total amount of transfer activity takes place in the closing days of a reporting period).

ifrs-full

ExplanationWhichDisclosuresCouldNotBeMadeAndReasonsWhyTheyCannotBeMadeIfInitialAccountingForBusinessCombinationIsIncomplete

text

label

Explanation of which disclosures could not be made and reasons why they cannot be made if initial accounting for business combination is incomplete at time financial statements are authorised for issue

Disclosure: IFRS 3.B66

documentation

The explanation of which disclosures could not be made and reasons why they cannot be made if the initial accounting for the business combination is incomplete at the time that financial statements are authorised for issue. [Refer: Business combinations [member]]

ifrs-full

ExplanationWhyFairValueBecomesReliableForBiologicalAssetsPreviouslyMeasuredAtCost

text

label

Explanation of why fair value becomes reliable for biological assets previously measured at cost

Disclosure: IAS 41.56 b

documentation

The explanation of why fair value becomes reliably measurable for biological assets previously measured at their cost less any accumulated depreciation and accumulated impairment losses. [Refer: At cost [member]; Biological assets; Impairment loss]

ifrs-full

ExplanationWhyFairValueCannotBeReliablyMeasuredForBiologicalAssetsAtCost

text

label

Explanation of why fair value cannot be reliably measured for biological assets, at cost

Disclosure: IAS 41.54 b

documentation

The explanation of why fair value cannot be reliably measured for biological assets measured at cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets; Impairment loss]

ifrs-full

ExplanationWhyFairValueCannotBeReliablyMeasuredForInvestmentPropertyCostModel

text

label

Explanation of why fair value cannot be reliably measured for investment property, cost model

Disclosure: IAS 40.79 e (ii)

documentation

The explanation of why fair value cannot be reliably measured for investment property measured using the cost model. [Refer: Investment property]

ifrs-full

ExplanationWhyFinancialStatementsNotPreparedOnGoingConcernBasis

text

label

Explanation of why entity not regarded as going concern

Disclosure: IAS 1.25

documentation

The explanation of the reason why the entity is not regarded as a going concern.

ifrs-full

ExplorationAndEvaluationAssetsMember

member

label

Exploration and evaluation assets [member]

Common practice: IAS 36.127

documentation

This member stands for exploration and evaluation expenditures recognised as assets in accordance with the entity’s accounting policy. Exploration and evaluation expenditures are expenditures incurred by an entity in connection with the exploration for, and evaluation of, mineral resources before the technical feasibility and commercial viability of extracting a mineral resource are demonstrable.

ifrs-full

ExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts

X instant, credit

label

Exposure to credit risk on loan commitments and financial guarantee contracts

Disclosure: IFRS 7.35H, Disclosure: IFRS 7.35I, Disclosure: IFRS 7.35M

documentation

The amount of the exposure to credit risk on loan commitments and financial guarantee contracts. [Refer: Loan commitments [member]; Financial guarantee contracts [member]; Credit risk [member]]

periodStartLabel

Exposure to credit risk on loan commitments and financial guarantee contracts at beginning of period

periodEndLabel

Exposure to credit risk on loan commitments and financial guarantee contracts at end of period

ifrs-full

ExposureToRiskThatArisesFromContractsWithinScopeOfIFRS17

X instant

label

Exposure to risk that arises from contracts within scope of IFRS 17

Disclosure: Effective 2023-01-01 IFRS 17.125 a

documentation

The amount of the exposure to risk that arises from contracts within the scope of IFRS 17.

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]

ifrs-full

ExpropriationOfMajorAssetsByGovernmentMember

member

label

Expropriation of major assets by government [member]

Example: IAS 10.22 c

documentation

This member stands for expropriation of major assets by government. [Refer: Government [member]]

ifrs-full

ExternalCreditGradesAxis

axis

label

External credit grades [axis]

Disclosure: Expiry date 2023-01-01 IFRS 4.39G a, Example: IFRS 7.35M, Example: Expiry date 2023-01-01 IFRS 7.36 c, Example: IFRS 7.IG20C, Example: Expiry date 2023-01-01 IFRS 7.IG24 a

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ExternalCreditGradesMember

member

label

External credit grades [member]

Disclosure: Expiry date 2023-01-01 IFRS 4.39G a, Example: IFRS 7.35M, Example: Expiry date 2023-01-01 IFRS 7.36 c, Example: IFRS 7.IG20C, Example: Expiry date 2023-01-01 IFRS 7.IG24 a

documentation

This member stands for credit grades that have been provided by external rating agencies.

ifrs-full

FactoringOfReceivablesMember

member

label

Factoring of receivables [member]

Example: IFRS 7.B33

documentation

This member stands for transactions in which an entity transfers its receivables to another party (the factor).

ifrs-full

FactorsUsedToIdentifyEntitysReportableSegments

text

label

Description of factors used to identify entity’s reportable segments

Disclosure: IFRS 8.22 a

documentation

The description of the factors used to identify the entity’s reportable segments, including the basis of organisation (for example, whether management has chosen to organise the entity around differences in products and services, geographical areas, regulatory environments or a combination of factors and whether operating segments have been aggregated). [Refer: Geographical areas [member]; Operating segments [member]; Products and services [member]; Reportable segments [member]]

ifrs-full

FairValueAsDeemedCostAxis

axis

label

Fair value as deemed cost [axis]

Disclosure: IFRS 1.30

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

FairValueGainLossThatWouldHaveBeenRecognisedInOtherComprehensiveIncomeIfFinancialAssetsHadNotBeenReclassified

X duration, credit

label

Fair value gain (loss) that would have been recognised in other comprehensive income if financial assets had not been reclassified

Disclosure: IFRS 7.12D b

documentation

The fair value gain (loss) that would have been recognised in other comprehensive income if financial assets had not been reclassified. [Refer: Financial assets]

ifrs-full

FairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossIfFinancialAssetsHadNotBeenReclassifiedOutOfFairValueThroughProfitOrLossAndIntoFairValueThroughOtherComprehensiveIncomeInitialApplicationOfIFRS9

X duration, credit

label

Fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified out of fair value through profit or loss and into fair value through other comprehensive income, initial application of IFRS 9

Disclosure: IFRS 7.42M b

documentation

The fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified out of the fair value through profit or loss and into the fair value through other comprehensive income as a result of the transition to IFRS 9. [Refer: Financial assets]

ifrs-full

FairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossOrOtherComprehensiveIncomeIfFinancialAssetsHadNotBeenReclassifiedFirstApplicationOfIFRS9

X duration, credit

label

Fair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial assets had not been reclassified as measured at amortised cost, initial application of IFRS 9

Disclosure: IFRS 7.42M b

documentation

The fair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial assets had not been reclassified so that they are measured at amortised cost as a result of the transition to IFRS 9. [Refer: Financial assets]

ifrs-full

FairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossOrOtherComprehensiveIncomeIfFinancialLiabilitiesHadNotBeenReclassifiedFirstApplicationOfIFRS9

X duration, credit

label

Fair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial liabilities had not been reclassified as measured at amortised cost, initial application of IFRS 9

Disclosure: IFRS 7.42M b

documentation

The fair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial liabilities had not been reclassified so that they are measured at amortised cost as a result of the transition to IFRS 9. [Refer: Financial liabilities]

ifrs-full

FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsNotRecognisedInOtherComprehensiveIncome

X duration, credit

label

Fair value gains (losses) on financial assets reclassified out of available-for-sale financial assets not recognised in other comprehensive income

Disclosure: Expiry date 2023-01-01 IFRS 7.12 A e

documentation

The fair value gains (losses) that would have been recognised in other comprehensive income if financial assets had not been reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income]

ifrs-full

FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome

X duration, credit

label

Fair value gains (losses) on financial assets reclassified out of available-for-sale financial assets recognised in other comprehensive income

Disclosure: Expiry date 2023-01-01 IFRS 7.12 A d

documentation

The fair value gains (losses) recognised in other comprehensive income on financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income]

ifrs-full

FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossNotRecognisedInProfitOrLoss

X duration, credit

label

Fair value gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss not recognised in profit or loss

Disclosure: Expiry date 2023-01-01 IFRS 7.12 A e

documentation

The fair value gains (losses) that would have been recognised in profit or loss if financial assets had not been reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]

ifrs-full

FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss

X duration, credit

label

Fair value gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss

Disclosure: Expiry date 2023-01-01 IFRS 7.12 A d

documentation

The fair value gains (losses) recognised in profit or loss on financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]

ifrs-full

FairValueGainsOrLossThatWouldHaveBeenRecognisedInProfitOrLossIfFinancialAssetsHadNotBeenReclassified

X duration, credit

label

Fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified

Disclosure: IFRS 7.12D b

documentation

The fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified. [Refer: Financial assets]

ifrs-full

FairValueHedgesMember

member

label

Fair value hedges [member]

Disclosure: IAS 39.86 a, Disclosure: IFRS 7.24 A, Disclosure: IFRS 7.24B, Disclosure: IFRS 7.24C

documentation

This member stands for hedges of the exposure to changes in fair value of a recognised asset or liability or an unrecognised firm commitment, or an identified portion of such an asset, liability or firm commitment, that is attributable to a particular risk and could affect profit or loss. [Refer: Hedges [member]]

ifrs-full

FairValueModelMember

member

label

Fair value model [member]

Disclosure: IAS 40.32 A

documentation

This member stands for measurement using the fair value model. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.

ifrs-full

FairValueOfAcquiredReceivables

X instant, debit

label

Fair value of acquired receivables

Disclosure: IFRS 3.B64 h (i)

documentation

The fair value of receivables acquired in a business combination. [Refer: Business combinations [member]]

ifrs-full

FairValueOfAssetsRepresentingContinuingInvolvementInDerecognisedFinancialAssets

X instant, debit

label

Fair value of assets representing continuing involvement in derecognised financial assets

Disclosure: IFRS 7.42E b

documentation

The fair value of assets representing the entity’s continuing involvement in derecognised financial assets. [Refer: Financial assets]

ifrs-full

FairValueOfAssociatedFinancialLiabilities

(X) instant, credit

label

Fair value of associated financial liabilities

Disclosure: IFRS 7.42D d

documentation

The fair value of financial liabilities associated with transferred financial assets that are not derecognised in their entirety. [Refer: Financial assets]

negatedLabel

Fair value of associated financial liabilities

ifrs-full

FairValueOfFinancialAssetsReclassifiedAsMeasuredAtAmortisedCost

X instant, debit

label

Fair value of financial assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category

Disclosure: IFRS 7.12D a

documentation

The fair value of financial assets reclassified out of the fair value through profit or loss category into amortised cost or fair value through other comprehensive income category. [Refer: Financial assets]

ifrs-full

FairValueOfFinancialAssetsReclassifiedAsMeasuredAtAmortisedCostFirstApplicationOfIFRS9

X instant, debit

label

Fair value of financial assets reclassified as measured at amortised cost, initial application of IFRS 9

Disclosure: IFRS 7.42M a

documentation

The fair value of financial assets that have been reclassified so that they are measured at amortised cost as a result of the transition to IFRS 9. [Refer: Financial assets]

ifrs-full

FairValueOfFinancialAssetsReclassifiedOutOfFairValueThroughOtherComprehensiveIncomeCategoryIntoAmortisedCostCategory

X instant, debit

label

Fair value of financial assets reclassified out of fair value through other comprehensive income category into amortised cost category

Disclosure: IFRS 7.12D a

documentation

The fair value of financial assets reclassified out of the fair value other comprehensive income category so that they are measured at amortised cost. [Refer: Financial assets]

ifrs-full

FairValueOfFinancialAssetsReclassifiedOutOfFairValueThroughProfitOrLossAndIntoFairValueThroughOtherComprehensiveIncomeInitialApplicationOfIFRS9

X instant, debit

label

Fair value of financial assets reclassified out of fair value through profit or loss and into fair value through other comprehensive income, initial application of IFRS 9

Disclosure: IFRS 7.42M a

documentation

The fair value of financial assets that have been reclassified out of the fair value through profit or loss and into the fair value through other comprehensive income as a result of the transition to IFRS 9. [Refer: Financial assets]

ifrs-full

FairValueOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAssets

X instant, debit

label

Fair value of financial instrument on discontinuation of measurement at fair value through profit or loss because credit derivative is used to manage credit risk, assets

Disclosure: IFRS 7.24G c

documentation

The fair value of a financial instrument, recognised as an asset, on discontinuation of its measurement at fair value through profit or loss, because a credit derivative is used to manage the credit risk of that financial instrument. [Refer: Credit risk [member]; Derivatives [member]; Financial instruments, class [member]]

ifrs-full

FairValueOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskLiabilities

X instant, credit

label

Fair value of financial instrument on discontinuation of measurement at fair value through profit or loss because credit derivative is used to manage credit risk, liabilities

Disclosure: IFRS 7.24G c

documentation

The fair value of a financial instrument, recognised as a liability, on discontinuation of its measurement at fair value through profit or loss, because a credit derivative is used to manage the credit risk of that financial instrument. [Refer: Credit risk [member]; Derivatives [member]; Financial instruments, class [member]]

ifrs-full

FairValueOfFinancialLiabilitiesReclassifiedAsMeasuredAtAmortisedCostFirstApplicationOfIFRS9

X instant, credit

label

Fair value of financial liabilities reclassified as measured at amortised cost, initial application of IFRS 9

Disclosure: IFRS 7.42M a

documentation

The fair value of financial liabilities that have been reclassified so that they are measured at amortised cost as a result of the transition to IFRS 9. [Refer: Financial liabilities]

ifrs-full

FairValueOfInvestmentInJointVenturesWherePriceQuotationsPublished

X instant, debit

label

Fair value of investments in joint ventures for which there are quoted market prices

Disclosure: IFRS 12.21 b (iii)

documentation

The fair value of investments in joint ventures if there are quoted market prices for the investment. [Refer: Joint ventures [member]; Investments in joint ventures reported in separate financial statements]

ifrs-full

FairValueOfInvestmentsInAssociatesWherePriceQuotationsPublished

X instant, debit

label

Fair value of investments in associates for which there are quoted market prices

Disclosure: IFRS 12.21 b (iii)

documentation

The fair value of investments in associates if there are quoted market prices for the investment. [Refer: Associates [member]; Investments in associates reported in separate financial statements]

ifrs-full

FairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome

X instant, debit

label

Investments in equity instruments designated at fair value through other comprehensive income

Disclosure: IFRS 7.11 A c, Disclosure: IFRS 7.8 h

documentation

The amount 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]

ifrs-full

FairValueOfInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAtDateOfDerecognition

X instant, debit

label

Fair value of investments in equity instruments designated at fair value through other comprehensive income at date of derecognition

Disclosure: IFRS 7.11B b

documentation

The fair value at the date of the derecognition of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income [member]]

ifrs-full

FairValueOfLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssets

X instant, credit

label

Fair value of liabilities representing continuing involvement in derecognised financial assets

Disclosure: IFRS 7.42E b

documentation

The fair value of liabilities representing the entity’s continuing involvement in derecognised financial assets. [Refer: Financial assets]

ifrs-full

FairValueOfPropertyPlantAndEquipmentMateriallyDifferentFromCarryingAmount

X instant, debit

label

Fair value of property, plant and equipment materially different from carrying amount

Example: IAS 16.79 d

documentation

The fair value of property, plant and equipment when the fair value is materially different from the carrying amount. [Refer: Carrying amount [member]; Property, plant and equipment]

ifrs-full

FairValueOfSubsidiariesThatCeaseToBeConsolidatedAsOfDateOfChangeOfInvestmentEntityStatus

X instant, debit

label

Fair value of subsidiaries that cease to be consolidated as of date of change of investment entity status

Disclosure: IFRS 12.9B a

documentation

The fair value, as of the date of change of investment entity status, of subsidiaries that cease to be consolidated. [Refer: At fair value [member]; Disclosure of investment entities [text block]; Subsidiaries [member]]

ifrs-full

FairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntirety

X instant, debit

label

Fair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entirety

Disclosure: IFRS 7.42D d

documentation

The difference between the fair value of transferred financial assets that have not been derecognised in their entirety and their associated liabilities. [Refer: Financial assets]

netLabel

Net fair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entirety

ifrs-full

FairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntiretyAbstract

 

label

Fair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entirety [abstract]

 

ifrs-full

FairValueOfTransferredFinancialAssetsThatAreNotDerecognisedInTheirEntirety

X instant, debit

label

Fair value of transferred financial assets that are not derecognised in their entirety

Disclosure: IFRS 7.42D d

documentation

The fair value of transferred financial assets that are not derecognised in their entirety. [Refer: Financial assets]

ifrs-full

FairValueOfUnderlyingItemsForContractsWithDirectParticipationFeatures

X instant, debit

label

Fair value of underlying items for contracts with direct participation features

Disclosure: Effective 2023-01-01 IFRS 17.111

documentation

The fair value of the underlying items for contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features]

ifrs-full

FeeAndCommissionExpense

(X) duration, debit

label

Fee and commission expense

Common practice: IAS 1.85

documentation

The amount of expense relating to fees and commissions.

negatedTotalLabel

Total fee and commission expense

ifrs-full

FeeAndCommissionExpenseAbstract

 

label

Fee and commission expense [abstract]

 

ifrs-full

FeeAndCommissionIncome

X duration, credit

label

Fee and commission income

Common practice: IAS 1.85

documentation

The amount of income relating to fees and commissions.

totalLabel

Total fee and commission income

ifrs-full

FeeAndCommissionIncomeAbstract

 

label

Fee and commission income [abstract]

 

ifrs-full

FeeAndCommissionIncomeExpense

X duration, credit

label

Fee and commission income (expense)

Common practice: IAS 1.85

documentation

The amount of income or expense relating to fees and commissions.

netLabel

Net fee and commission income (expense)

ifrs-full

FeeAndCommissionIncomeExpenseAbstract

 

label

Fee and commission income (expense) [abstract]

 

ifrs-full

FeeExpenseArisingFromFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss

X duration, debit

label

Fee expense arising from financial liabilities not at fair value through profit or loss

Disclosure: IFRS 7.20 c (i)

documentation

The amount of fee expense (other than the amounts included when determining the effective interest rate) arising from financial liabilities that are not at fair value through profit or loss. [Refer: At fair value [member]; Financial liabilities]

ifrs-full

FeeIncomeAndExpenseAbstract

 

label

Fee income and expense [abstract]

 

ifrs-full

FeeIncomeArisingFromFinancialAssetsMeasuredAtAmortisedCost

X duration, credit

label

Fee income arising from financial assets not at fair value through profit or loss

Disclosure: IFRS 7.20 c (i)

documentation

The amount of fee income (other than the amounts included when determining the effective interest rate) arising from financial assets that are not at fair value through profit or loss.

ifrs-full

FeeIncomeExpenseArisingFromFinancialAssetsOrFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss

X duration, credit

label

Fee income (expense) arising from financial assets or financial liabilities not at fair value through profit or loss

Disclosure: Expiry date 2023-01-01 IFRS 7.20 c (i)

documentation

The amount of fee income or expense (other than the amounts included when determining the effective interest rate) arising from financial assets or financial liabilities that are not at fair value through profit or loss. [Refer: At fair value [member]; Financial liabilities]

ifrs-full

FeeIncomeExpenseArisingFromTrustAndFiduciaryActivities

X duration, credit

label

Fee income (expense) arising from trust and fiduciary activities

Disclosure: IFRS 7.20 c (ii)

documentation

The amount of fee income and expense (other than the amounts included when determining the effective interest rate) arising from trust and other fiduciary activities that result in the holding or investing of assets on behalf of individuals, trusts, retirement benefit plans and other institutions.

ifrs-full

FinalSalaryPensionDefinedBenefitPlansMember

member

label

Final salary pension defined benefit plans [member]

Example: IAS 19.138 b

documentation

This member stands for final salary pension defined benefit plans. [Refer: Pension defined benefit plans [member]]

ifrs-full

FinanceCosts

(X) duration, debit

label

Finance costs

Disclosure: IAS 1.82 b

documentation

The amount of costs associated with financing activities of the entity.

negatedLabel

Finance costs

ifrs-full

FinanceCostsPaidClassifiedAsOperatingActivities

X duration, credit

label

Finance costs paid, classified as operating activities

Common practice: IAS 7.31

documentation

The cash outflow for finance costs paid, classified as operating activities. [Refer: Finance costs]

ifrs-full

FinanceIncome

X duration, credit

label

Finance income

Common practice: IAS 1.85

documentation

The amount of income associated with interest and other financing activities of the entity.

ifrs-full

FinanceIncomeCost

X duration, credit

label

Finance income (cost)

Common practice: IAS 1.85

documentation

The amount of income or cost associated with interest and other financing activities of the entity.

ifrs-full

FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossAbstract

 

label

Finance income (expenses) from reinsurance contracts held excluded from profit or loss [abstract]

 

ifrs-full

FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax

X duration, credit

label

Finance income (expenses) from reinsurance contracts held excluded from profit or loss, before tax

Disclosure: Effective 2023-01-01 IAS 1.91 b, Disclosure: Effective 2023-01-01 IFRS 17.82, Disclosure: Effective 2023-01-01 IFRS 17.90

documentation

The amount of finance income (expenses) from reinsurance contracts held that is excluded from profit or loss and recognised in other comprehensive income, before tax, before reclassification adjustments. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]

ifrs-full

FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossNetOfTax

X duration, credit

label

Finance income (expenses) from reinsurance contracts held excluded from profit or loss, net of tax

Disclosure: Effective 2023-01-01 IAS 1.91 a, Disclosure: Effective 2023-01-01 IFRS 17.82, Disclosure: Effective 2023-01-01 IFRS 17.90

documentation

The amount of finance income (expenses) from reinsurance contracts held that is excluded from profit or loss and recognised in other comprehensive income, net of tax, before reclassification adjustments. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]

ifrs-full

FinanceIncomeExpensesFromReinsuranceContractsHeldRecognisedInProfitOrLoss

X duration, credit

label

Finance income (expenses) from reinsurance contracts held recognised in profit or loss

Disclosure: Effective 2023-01-01 IAS 1.82 bc, Disclosure: Effective 2023-01-01 IFRS 17.82

documentation

The amount of finance income (expenses) from reinsurance contracts held that is recognised in profit or loss. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]

ifrs-full

FinanceIncomeOnNetInvestmentInFinanceLease

X duration, credit

label

Finance income on net investment in finance lease

Disclosure: IFRS 16.90 a (ii)

documentation

The amount of finance income on the net investment in the finance lease. [Refer: Finance income; Net investment in finance lease]

ifrs-full

FinanceIncomeReceivedClassifiedAsOperatingActivities

X duration, debit

label

Finance income received, classified as operating activities

Common practice: IAS 7.31

documentation

The cash inflow from finance income received, classified as operating activities. [Refer: Finance income]

ifrs-full

FinanceLeaseReceivables

X instant, debit

label

Finance lease receivables

Common practice: IAS 1.55

documentation

The amount of receivables related to finance leases.

ifrs-full

FinancialAssets

X instant, debit

label

Financial assets

Disclosure: IFRS 7.25, Disclosure: IFRS 7.35H, Disclosure: IFRS 7.35I, Disclosure: IFRS 7.35M, Example: IFRS 7.35 N

documentation

The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Financial instruments, class [member]; Financial liabilities]

totalLabel

Total financial assets

periodStartLabel

Financial assets at beginning of period

periodEndLabel

Financial assets at end of period

ifrs-full

FinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountAfterApplyingAmendments

X instant, debit

label

Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount after applying amendments

Disclosure: IFRS 9.7.2.34 b

documentation

The carrying amount of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation, after applying the amendments.

ifrs-full

FinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountImmediatelyBeforeApplyingAmendments

X instant, debit

label

Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount immediately before applying amendments

Disclosure: IFRS 9.7.2.34 a

documentation

The carrying amount of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation, immediately before applying the amendments.

ifrs-full

FinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryAfterApplyingAmendments

text

label

Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category after applying amendments

Disclosure: IFRS 9.7.2.34 b

documentation

The measurement category of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation, after applying the amendments.

ifrs-full

FinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryImmediatelyBeforeApplyingAmendments

text

label

Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category immediately before applying amendments

Disclosure: IFRS 9.7.2.34 a

documentation

The measurement category of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation, immediately before applying the amendments.

ifrs-full

FinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17CarryingAmountAfterApplyingAmendments

X instant, debit

label

Financial assets affected by amendments to IFRS 9 made by IFRS 17, carrying amount after applying amendments

Disclosure: Effective 2023-01-01 IFRS 9.7.2.42 b

documentation

The carrying amount of financial assets affected by the amendments to IFRS 9 made by IFRS 17, after applying the amendments.

ifrs-full

FinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17CarryingAmountImmediatelyBeforeApplyingAmendments

X instant, debit

label

Financial assets affected by amendments to IFRS 9 made by IFRS 17, carrying amount immediately before applying amendments

Disclosure: Effective 2023-01-01 IFRS 9.7.2.42 a

documentation

The carrying amount of financial assets affected by the amendments to IFRS 9 made by IFRS 17, immediately before applying the amendments.

ifrs-full

FinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17ClassificationImmediatelyBeforeApplyingAmendments

text

label

Financial assets affected by amendments to IFRS 9 made by IFRS 17, classification immediately before applying amendments

Disclosure: Effective 2023-01-01 IFRS 9.7.2.42 a

documentation

The classification of financial assets affected by the amendments to IFRS 9 made by IFRS 17, immediately before applying the amendments.

ifrs-full

FinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17MeasurementCategoryAfterApplyingAmendments

text

label

Financial assets affected by amendments to IFRS 9 made by IFRS 17, measurement category after applying amendments

Disclosure: Effective 2023-01-01 IFRS 9.7.2.42 b

documentation

The measurement category of financial assets affected by the amendments to IFRS 9 made by IFRS 17, after applying the amendments.

ifrs-full

FinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17MeasurementCategoryImmediatelyBeforeApplyingAmendments

text

label

Financial assets affected by amendments to IFRS 9 made by IFRS 17, measurement category immediately before applying amendments

Disclosure: Effective 2023-01-01 IFRS 9.7.2.42 a

documentation

The measurement category of financial assets affected by the amendments to IFRS 9 made by IFRS 17, immediately before applying the amendments.

ifrs-full

FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfIFRS17CarryingAmountAfterRedesignation

X instant, debit

label

Financial assets affected by redesignation at date of initial application of IFRS 17, carrying amount after redesignation

Disclosure: Effective 2023-01-01 IFRS 17.C32 b (ii)

documentation

The carrying amount, after redesignation, of financial assets affected by the redesignation at the date of initial application of IFRS 17.

ifrs-full

FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfIFRS17CarryingAmountImmediatelyBeforeRedesignation

X instant, debit

label

Financial assets affected by redesignation at date of initial application of IFRS 17, carrying amount immediately before redesignation

Disclosure: Effective 2023-01-01 IFRS 17.C32 b (i)

documentation

The carrying amount, immediately before redesignation, of financial assets affected by the redesignation at the date of initial application of IFRS 17.

ifrs-full

FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfIFRS17MeasurementCategoryAfterRedesignation

text

label

Financial assets affected by redesignation at date of initial application of IFRS 17, measurement category after redesignation

Disclosure: Effective 2023-01-01 IFRS 17.C32 b (ii)

documentation

The measurement category, after redesignation, of financial assets affected by the redesignation at the date of initial application of IFRS 17.

ifrs-full

FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfIFRS17MeasurementCategoryImmediatelyBeforeRedesignation

text

label

Financial assets affected by redesignation at date of initial application of IFRS 17, measurement category immediately before redesignation

Disclosure: Effective 2023-01-01 IFRS 17.C32 b (i)

documentation

The measurement category, immediately before redesignation, of financial assets affected by the redesignation at the date of initial application of IFRS 17.

ifrs-full

FinancialAssetsAtAmortisedCost

X instant, debit

label

Financial assets at amortised cost

Disclosure: IFRS 7.8 f

documentation

The amount of financial assets at amortised cost. The amortised cost is the amount at which financial assets are measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount, and adjusted for any impairment. [Refer: Financial assets]

ifrs-full

FinancialAssetsAtAmortisedCostCategoryMember

member

label

Financial assets at amortised cost, category [member]

Disclosure: IFRS 7.8 f

documentation

This member stands for the financial assets at amortised cost category. [Refer: Financial assets at amortised cost]

ifrs-full

FinancialAssetsAtAmortisedCostMember

member

label

Financial assets at amortised cost, class [member]

Disclosure: IFRS 7.B2 a

documentation

This member stands for the financial assets measured at amortised cost class. [Refer: Financial assets at amortised cost]

ifrs-full

FinancialAssetsAtFairValue

X instant, debit

label

Financial assets, at fair value

Disclosure: IFRS 7.25

documentation

The fair value of financial assets. [Refer: At fair value [member]; Financial assets]

ifrs-full

FinancialAssetsAtFairValueMember

member

label

Financial assets at fair value, class [member]

Disclosure: IFRS 7.B2 a

documentation

This member stands for the financial assets measured at fair value class. [Refer: Financial assets; At fair value [member]]

ifrs-full

FinancialAssetsAtFairValueThroughOtherComprehensiveIncome

X instant, debit

label

Financial assets at fair value through other comprehensive income

Disclosure: IFRS 7.8 h

documentation

The amount of financial assets at fair value through other comprehensive income. [Refer: At fair value [member]; Financial assets; Other comprehensive income]

totalLabel

Total financial assets at fair value through other comprehensive income

ifrs-full

FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract

 

label

Financial assets at fair value through other comprehensive income [abstract]

 

ifrs-full

FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember

member

label

Financial assets at fair value through other comprehensive income, category [member]

Disclosure: IFRS 7.8 h

documentation

This member stands for the financial assets at fair value through other comprehensive income category. [Refer: Financial assets at fair value through other comprehensive income]

ifrs-full

FinancialAssetsAtFairValueThroughProfitOrLoss

X instant, debit

label

Financial assets at fair value through profit or loss

Disclosure: IFRS 7.8 a

documentation

The amount of financial assets that are measured at fair value and for which gains (losses) are recognised in profit or loss. A financial asset shall be measured at fair value through profit or loss unless it is measured at amortised cost or at fair value through other comprehensive income. A gain (loss) on a financial asset measured at fair value shall be recognised in profit or loss unless it is part of a hedging relationship, it is an investment in an equity instrument for which the entity has elected to present gains and losses in other comprehensive income or it is a financial asset measured at fair value through other comprehensive income. [Refer: At fair value [member]; Financial assets]

totalLabel

Total financial assets at fair value through profit or loss

ifrs-full

FinancialAssetsAtFairValueThroughProfitOrLossAbstract

 

label

Financial assets at fair value through profit or loss [abstract]

 

ifrs-full

FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember

member

label

Financial assets at fair value through profit or loss, category [member]

Disclosure: IFRS 7.8 a

documentation

This member stands for the financial assets at fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]

ifrs-full

FinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading

X instant, debit

label

Financial assets at fair value through profit or loss, classified as held for trading

Common practice: IAS 1.55, Disclosure: Expiry date 2023-01-01 IFRS 7.8 a

documentation

The amount of financial assets at fair value through profit or loss classified as held for trading. A financial asset is classified as held for trading if: (a) it is acquired principally for the purpose of selling it in the near term; (b) on initial recognition it is part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking; or (c) it is a derivative (except for a derivative that is a financial guarantee contract or a designated and effective hedging instrument). [Refer: At fair value [member]; Financial assets at fair value through profit or loss]

ifrs-full

FinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingCategoryMember

member

label

Financial assets at fair value through profit or loss, classified as held for trading, category [member]

Disclosure: Expiry date 2023-01-01 IFRS 7.8 a

documentation

This member stands for the financial assets at fair value through profit or loss classified as held for trading category. [Refer: Financial assets at fair value through profit or loss, classified as held for trading]

ifrs-full

FinancialAssetsAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition

X instant, debit

label

Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently

Disclosure: IFRS 7.8 a

documentation

The amount of financial assets at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: At fair value [member]; Financial assets at fair value through profit or loss]

ifrs-full

FinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionCategoryMember

member

label

Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently, category [member]

Disclosure: IFRS 7.8 a

documentation

This member stands for the financial assets at fair value through profit or loss designated as such upon initial recognition or subsequently category. [Refer: Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently]

ifrs-full

FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue

X instant, debit

label

Financial assets at fair value through profit or loss, mandatorily measured at fair value

Disclosure: IFRS 7.8 a

documentation

The amount of financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Financial assets at fair value through profit or loss]

ifrs-full

FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueCategoryMember

member

label

Financial assets at fair value through profit or loss, mandatorily measured at fair value, category [member]

Disclosure: IFRS 7.8 a

documentation

This member stands for the financial assets mandatorily measured at fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value]

ifrs-full

FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstruments

X instant, debit

label

Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments

Disclosure: Effective 2023-01-01 IFRS 7.8 a

documentation

The amount of financial assets at fair value through profit or loss measured as such in accordance with the exemption for reacquisition of own equity instruments, as described in paragraph 33A of IAS 32. [Refer: Financial assets at fair value through profit or loss]

ifrs-full

FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstrumentsCategoryMember

member

label

Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments, category [member]

Disclosure: Effective 2023-01-01 IFRS 7.8 a

documentation

This member stands for the financial assets at fair value through profit or loss measured as such in accordance with the exemption for reacquisition of own equity instruments category. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments]

ifrs-full

FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilities

X instant, debit

label

Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities

Disclosure: Effective 2023-01-01 IFRS 7.8 a

documentation

The amount of financial assets at fair value through profit or loss measured as such in accordance with the exemption for repurchase of own financial liabilities, as described in paragraph 3.3.5 of IFRS 9. [Refer: Financial assets at fair value through profit or loss]

ifrs-full

FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilitiesCategoryMember

member

label

Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities, category [member]

Disclosure: Effective 2023-01-01 IFRS 7.8 a

documentation

This member stands for the financial assets at fair value through profit or loss measured as such in accordance with the exemption for repurchase of own financial liabilities category. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities]

ifrs-full

FinancialAssetsAvailableforsale

X instant, debit

label

Financial assets available-for-sale

Disclosure: Expiry date 2023-01-01 IFRS 7.8 d

documentation

The amount of non-derivative financial assets that are designated as available for sale or are not classified as (a) loans and receivables; (b) held-to-maturity investments; or (c) financial assets at fair value through profit or loss. [Refer: Derivative financial assets; Financial assets at fair value through profit or loss; Held-to-maturity investments]

ifrs-full

FinancialAssetsAvailableforsaleCategoryMember

member

label

Financial assets available-for-sale, category [member]

Disclosure: Expiry date 2023-01-01 IFRS 7.8 d

documentation

This member stands for the financial assets available-for-sale category. [Refer: Financial assets available-for-sale]

ifrs-full

FinancialAssetsCarryingAmountImmediatelyAfterInitialApplicationOfIFRS9

X instant, debit

label

Financial assets, carrying amount immediately after initial application of IFRS 9

Disclosure: IFRS 7.42I b

documentation

The carrying amount of financial assets immediately after the initial application of IFRS 9. [Refer: Financial assets]

ifrs-full

FinancialAssetsCarryingAmountImmediatelyBeforeInitialApplicationOfIFRS9

X instant, debit

label

Financial assets, carrying amount immediately before initial application of IFRS 9

Disclosure: IFRS 7.42I a

documentation

The carrying amount of financial assets at the date of initial application of IFRS 9, determined in accordance with IAS 39 or in accordance with a previous version of IFRS 9 (if the entity’s chosen approach to applying IFRS 9 involves more than one date of initial application for different requirements). [Refer: Financial assets]

ifrs-full

FinancialAssetsCategoryMember

member [default]

label

Financial assets, category [member]

Disclosure: IFRS 7.8

documentation

This member stands for aggregated categories of financial assets. It also represents the standard value for the ‘Categories of financial assets’ axis if no other member is used. [Refer: Financial assets]

ifrs-full

FinancialAssetsCollectivelyAssessedForCreditLossesMember

member

label

Financial assets collectively assessed for credit losses [member]

Common practice: Expiry date 2023-01-01 IFRS 7.37

documentation

This member stands for financial assets that have been collectively assessed for credit losses. [Refer: Financial assets]

ifrs-full

FinancialAssetsDescribedInParagraph39EaOfIFRS4CarryingAmountApplyingIAS39

X instant, debit

label

Financial assets described in paragraph 39E(a) of IFRS 4, carrying amount applying IAS 39

Disclosure: Expiry date 2023-01-01 IFRS 4.39G a

documentation

The carrying amount applying IAS 39 of financial assets described in paragraph 39E(a) of IFRS 4. In case of financial assets measured at amortised cost, the amount should be before adjusting for any impairment allowances. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]

ifrs-full

FinancialAssetsDescribedInParagraph39EaOfIFRS4FairValue

X instant, debit

label

Financial assets described in paragraph 39E(a) of IFRS 4, fair value

Disclosure: Expiry date 2023-01-01 IFRS 4.39E a

documentation

The fair value of financial assets described in paragraph 39E(a) of IFRS 4, ie financial assets with contractual terms that give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding (ie financial assets that meet the condition in paragraphs 4.1.2(b) and 4.1.2 A(b) of IFRS 9), excluding any financial asset that meets the definition of held for trading in IFRS 9, or that is managed and whose performance is evaluated on a fair value basis (paragraph B4.1.6 of IFRS 9). [Refer: Financial assets]

ifrs-full

FinancialAssetsDescribedInParagraph39EaOfIFRS4ThatDoNotHaveLowCreditRiskCarryingAmountApplyingIAS39

X instant, debit

label

Financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, carrying amount applying IAS 39

Disclosure: Expiry date 2023-01-01 IFRS 4.39G b

documentation

The carrying amount applying IAS 39 of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk. In case of financial assets measured at amortised cost, the amount should be before adjusting for any impairment allowances. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]

ifrs-full

FinancialAssetsDescribedInParagraph39EaOfIFRS4ThatDoNotHaveLowCreditRiskFairValue

X instant, debit

label

Financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, fair value

Disclosure: Expiry date 2023-01-01 IFRS 4.39G b

documentation

The fair value of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]

ifrs-full

FinancialAssetsDesignatedAsMeasuredAtFairValueAbstract

 

label

Financial assets designated as measured at fair value through profit or loss [abstract]

 

ifrs-full

FinancialAssetsHeldForManagingLiquidityRisk

X instant, debit

label

Financial assets held for managing liquidity risk

Disclosure: IFRS 7.B11E

documentation

The amount of financial assets held for managing liquidity risk (for example, financial assets that are readily saleable or expected to generate cash inflows to meet cash outflows on financial liabilities). [Refer: Liquidity risk [member]; Financial assets; Financial liabilities]

ifrs-full

FinancialAssetsImpairedMember

member

label

Financial assets impaired [member]

Common practice: Expiry date 2023-01-01 IFRS 7.37

documentation

This member stands for financial assets that have been impaired. [Refer: Financial assets]

ifrs-full

FinancialAssetsIndividuallyAssessedForCreditLossesMember

member

label

Financial assets individually assessed for credit losses [member]

Disclosure: Expiry date 2023-01-01 IFRS 7.37 b

documentation

This member stands for financial assets that have been individually assessed for credit losses. [Refer: Financial assets]

ifrs-full

FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome

X instant, debit

label

Financial assets measured at fair value through other comprehensive income

Disclosure: IFRS 7.8 h

documentation

The amount of financial assets that are measured at fair value through other comprehensive income. A financial asset shall be measured at fair value through other comprehensive income if both of the following conditions are met: (a) the financial asset is held within a business model whose objective is achieved by both collecting contractual cash flows and selling financial assets and (b) the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. [Refer: At fair value [member]; Financial assets]

ifrs-full

FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstract

 

label

Financial assets measured at fair value through other comprehensive income [abstract]

 

ifrs-full

FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeCategoryMember

member

label

Financial assets measured at fair value through other comprehensive income, category [member]

Disclosure: IFRS 7.8 h

documentation

This member stands for the financial assets at fair value through other comprehensive income category. [Refer: Financial assets measured at fair value through other comprehensive income]

ifrs-full

FinancialAssetsMeasurementCategoryImmediatelyAfterInitialApplicationOfIFRS9

text

label

Financial assets, measurement category immediately after initial application of IFRS 9

Disclosure: IFRS 7.42I b

documentation

The measurement category of financial assets immediately after the initial application of IFRS 9. [Refer: Financial assets]

ifrs-full

FinancialAssetsMeasurementCategoryImmediatelyBeforeInitialApplicationOfIFRS9

text

label

Financial assets, measurement category immediately before initial application of IFRS 9

Disclosure: IFRS 7.42I a

documentation

The measurement category of financial assets at the date of initial application of IFRS 9, determined in accordance with IAS 39 or in accordance with a previous version of IFRS 9 (if the entity’s chosen approach to applying IFRS 9 involves more than one date of initial application for different requirements). [Refer: Financial assets]

ifrs-full

FinancialAssetsMember

member [default]

label

Financial assets, class [member]

Disclosure: Effective 2023-01-01 IFRS 17.C32, Disclosure: Effective on first application of IFRS 9 IFRS 4.39L b, Disclosure: IFRS 7.42I, Disclosure: IFRS 7.6, Disclosure: IFRS 9.7.2.34, Disclosure: Effective 2023-01-01 IFRS 9.7.2.42

documentation

This member stands for aggregated classes of financial assets. It also represents the standard value for the ‘Classes of financial assets’ axis if no other member is used. [Refer: Financial assets]

ifrs-full

FinancialAssetsNeitherPastDueNorImpairedMember

member

label

Financial assets neither past due nor impaired [member]

Common practice: Expiry date 2023-01-01 IFRS 7.37

documentation

This member stands for financial assets that are neither past due nor impaired. A financial asset is past due when a counterparty has failed to make a payment when contractually due. [Refer: Financial assets]

ifrs-full

FinancialAssetsOtherThanThoseSpecifiedInParagraph39EaOfIFRS4FairValue

X instant, debit

label

Financial assets other than those specified in paragraph 39E(a) of IFRS 4, fair value

Disclosure: Expiry date 2023-01-01 IFRS 4.39E b

documentation

The fair value of financial assets other than those described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]

ifrs-full

FinancialAssetsOutsideScopeOfIFRS7Member

member

label

Financial assets outside scope of IFRS 7, class [member]

Disclosure: IFRS 7.B2 b

documentation

This member stands for the financial assets outside the scope of IFRS 7 class. [Refer: Financial assets]

ifrs-full

FinancialAssetsPastDueButNotImpairedMember

member

label

Financial assets past due but not impaired [member]

Disclosure: Expiry date 2023-01-01 IFRS 7.37 a

documentation

This member stands for financial assets that are past due but not impaired. A financial asset is past due when a counterparty has failed to make a payment when contractually due. [Refer: Financial assets]

ifrs-full

FinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilities

X instant, debit

label

Financial assets pledged as collateral for liabilities or contingent liabilities

Disclosure: IFRS 7.14 a

documentation

The amount of financial assets that the entity has pledged as collateral for liabilities or contingent liabilities, including amounts that have been reclassified in accordance with paragraph 3.2.23(a) of IFRS 9. [Refer: Contingent liabilities [member]; Financial assets]

ifrs-full

FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfIFRS9

X instant, debit

label

Financial assets previously designated at fair value through profit or loss but no longer so designated, initial application of IFRS 9

Disclosure: IFRS 7.42I c

documentation

The amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated when the entity initially applies IFRS 9. [Refer: Financial assets at fair value through profit or loss]

ifrs-full

FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedDueToRequirementsOfIFRS9FirstApplicationOfIFRS9

X instant, debit

label

Financial assets previously designated at fair value through profit or loss reclassified due to requirements of IFRS 9, initial application of IFRS 9

Disclosure: IFRS 7.42I c

documentation

The amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated, and that were reclassified due to requirements of IFRS 9 when the entity initially applies IFRS 9. [Refer: Financial assets at fair value through profit or loss]

ifrs-full

FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedVoluntarilyFirstApplicationOfIFRS9

X instant, debit

label

Financial assets previously designated at fair value through profit or loss reclassified voluntarily, initial application of IFRS 9

Disclosure: IFRS 7.42I c

documentation

The amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated, and that the entity voluntarily elected to reclassify when the entity initially applies IFRS 9. [Refer: Financial assets at fair value through profit or loss]

ifrs-full

FinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsAtFairValue

X instant, debit

label

Financial assets reclassified out of available-for-sale financial assets, at fair value

Disclosure: Expiry date 2023-01-01 IFRS 7.12 A b

documentation

The fair value of financial assets that have been reclassified out of the available-for-sale category. [Refer: At fair value [member]; Financial assets, at fair value]

ifrs-full

FinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsCarryingAmount

X instant, debit

label

Financial assets reclassified out of available-for-sale financial assets, carrying amount

Disclosure: Expiry date 2023-01-01 IFRS 7.12 A b

documentation

The carrying amount of financial assets that have been reclassified out of the available-for-sale category. [Refer: Financial assets]

ifrs-full

FinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossAtFairValue

X instant, debit

label

Financial assets reclassified out of financial assets at fair value through profit or loss, at fair value

Disclosure: Expiry date 2023-01-01 IFRS 7.12 A b

documentation

The fair value of financial assets that have been reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]

ifrs-full

FinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossCarryingAmount

X instant, debit

label

Financial assets reclassified out of financial assets at fair value through profit or loss, carrying amount

Disclosure: Expiry date 2023-01-01 IFRS 7.12 A b

documentation

The carrying amount of financial assets that have been reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]

ifrs-full

FinancialAssetsRecognisedAsOfAcquisitionDate

X instant, debit

label

Financial assets recognised as of acquisition date

Example: IFRS 3.B64 i, Example: IFRS 3.IE72

documentation

The amount recognised as of the acquisition date for financial assets acquired in a business combination. [Refer: Financial assets; Business combinations [member]]

ifrs-full

FinancialAssetsThatAreIndividuallyDeterminedToBeImpairedFairValueOfCollateralHeldAndOtherCreditEnhancements

X instant, debit

label

Financial assets that are individually determined to be impaired, fair value of collateral held and other credit enhancements

Example: Expiry date 2023-01-01 IFRS 7.37 b, Example: Expiry date 2023-01-01 IFRS 7.IG29 c

documentation

The fair value of collateral available and other credit enhancements obtained for financial assets that are individually determined to be impaired. [Refer: Financial assets; Impairment loss]

ifrs-full

FinancialAssetsThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationThatAreNoLongerSoDesignated

X instant, debit

label

Financial assets that were designated as measured at fair value through profit or loss before application of amendments to IFRS 9 for prepayment features with negative compensation that are no longer so designated

Disclosure: IFRS 9.7.2.34 c

documentation

The amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated when the entity applies the amendments to IFRS 9 for prepayment features with negative compensation. [Refer: Financial assets at fair value through profit or loss]

ifrs-full

FinancialAssetsThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfIFRS17ThatAreNoLongerSoDesignated

X instant, debit

label

Financial assets that were designated as measured at fair value through profit or loss before application of IFRS 17 that are no longer so designated

Disclosure: Effective 2023-01-01 IFRS 17.C32 c

documentation

The carrying amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss applying paragraph 4.1.5 of IFRS 9 that are no longer so designated after application of IFRS 17.

ifrs-full

FinancialAssetsToWhichOverlayApproachIsApplied

X instant, debit

label

Financial assets to which overlay approach is applied

Disclosure: Effective on first application of IFRS 9 IFRS 4.39L b

documentation

The amount of financial assets to which the overlay approach is applied. [Refer: Financial assets]

ifrs-full

FinancialAssetsTypeMember

member [default]

label

Financial assets, type [member]

Disclosure: IFRS 7.B51, Disclosure: IFRS 7.B52

documentation

This member stands for aggregated types of financial assets. It also represents the standard value for the ‘Types of financial assets’ axis if no other member is used. [Refer: Financial assets]

ifrs-full

FinancialAssetsWhichDoNotQualifyForDerecognitionAxis

axis

label

Transferred financial assets that are not derecognised in their entirety [axis]

Disclosure: IFRS 7.42D

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

FinancialAssetsWhichDoNotQualifyForDerecognitionMember

member [default]

label

Transferred financial assets that are not derecognised in their entirety [member]

Disclosure: IFRS 7.42D

documentation

This member stands for transferred financial assets that are not derecognised in their entirety. It also represents the standard value for the ‘Transferred financial assets that are not derecognised in their entirety’ axis if no other member is used. [Refer: Financial assets]

ifrs-full

FinancialAssetsWhoseContractualCashFlowCharacteristicsHaveBeenAssessedBasedOnFactsAndCircumstancesAtInitialRecognitionWithoutTakingIntoAccountExceptionForPrepaymentFeatures

X instant, debit

label

Financial assets whose contractual cash flow characteristics have been assessed based on facts and circumstances at initial recognition without taking into account exception for prepayment features

Disclosure: IFRS 7.42S

documentation

The amount of financial assets whose contractual cash flow characteristics have been assessed based on the facts and circumstances that existed at the initial recognition without taking into account the exception for prepayment features. [Refer: Financial assets]

ifrs-full

FinancialAssetsWhoseContractualCashFlowCharacteristicsHaveBeenAssessedBasedOnFactsAndCircumstancesAtInitialRecognitionWithoutTakingIntoAccountRequirementsRelatedToModificationOfTimeValueOfMoneyElement

X instant, debit

label

Financial assets whose contractual cash flow characteristics have been assessed based on facts and circumstances at initial recognition without taking into account requirements related to modification of time value of money element

Disclosure: IFRS 7.42R

documentation

The amount of financial assets whose contractual cash flow characteristics have been assessed based on the facts and circumstances that existed at the initial recognition without taking into account the requirements related to the modification of the time value of money element. [Refer: Financial assets]

ifrs-full

FinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesAmortisedCostBeforeModification

X duration, debit

label

Financial assets with contractual cash flows modified during reporting period while loss allowance measured at lifetime expected credit losses, amortised cost before modification

Disclosure: IFRS 7.35 J a

documentation

The amortised cost before the modification of financial assets for which the contractual cash flows have been modified during the reporting period while they had a loss allowance measured at an amount equal to lifetime expected credit losses. [Refer: Financial assets]

ifrs-full

FinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesModificationGainLoss

X duration, credit

label

Financial assets with contractual cash flows modified during reporting period while loss allowance measured at lifetime expected credit losses, modification gain (loss)

Disclosure: IFRS 7.35 J a

documentation

The net modification gain (loss) on financial assets for which the contractual cash flows have been modified during the reporting period while they had a loss allowance measured at an amount equal to lifetime expected credit losses. [Refer: Financial assets]

ifrs-full

FinancialAssetsWithModifiedContractualCashFlowsWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesForWhichLossAllowanceChangedDuringReportingPeriodTo12monthExpectedCreditLossesGrossCarryingAmount

X instant, debit

label

Financial assets with modified contractual cash flows while loss allowance measured at lifetime expected credit losses for which loss allowance changed during reporting period to 12-month expected credit losses, gross carrying amount

Disclosure: IFRS 7.35 J b

documentation

The gross carrying amount of financial assets that have been modified since initial recognition at a time when the loss allowance was measured at an amount equal to lifetime expected credit losses and for which the loss allowance has changed during the reporting period to an amount equal to 12-month expected credit losses. [Refer: Financial assets]

ifrs-full

FinancialAssetsWrittenOffDuringReportingPeriodAndStillSubjectToEnforcementActivityContractualAmountOutstanding

X instant, debit

label

Financial assets written off during reporting period and still subject to enforcement activity, contractual amount outstanding

Disclosure: IFRS 7.35L

documentation

The contractual amount outstanding on financial assets that were written off during the reporting period and are still subject to enforcement activity. [Refer: Financial assets]

ifrs-full

FinancialEffectOfChangesInAccountingPolicyMember

member

label

Increase (decrease) due to changes in accounting policy [member]

Disclosure: IAS 8.28 f (i), Disclosure: IAS 8.29 c (i)

documentation

This member stands for the financial effect of changes in accounting policy.

ifrs-full

FinancialEffectOfCorrectionsOfAccountingErrorsMember

member

label

Increase (decr