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Document 02019R0815-20230119
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 (Text with EEA relevance)Text with EEA relevance
Consolidated text: 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 (Text with EEA relevance)Text with EEA relevance
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 (Text with EEA relevance)Text with EEA relevance
02019R0815 — EN — 19.01.2023 — 004.001
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COMMISSION DELEGATED REGULATION ►C1 (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) |
Amended by:
|
|
Official Journal |
||
No |
page |
date |
||
COMMISSION DELEGATED REGULATION (EU) 2019/2100 of 30 September 2019 |
L 326 |
1 |
16.12.2019 |
|
COMMISSION DELEGATED REGULATION (EU) 2020/1989 of 6 November 2020 |
L 429 |
1 |
18.12.2020 |
|
COMMISSION DELEGATED REGULATION (EU) 2022/352 of 29 November 2021 |
L 77 |
1 |
7.3.2022 |
|
COMMISSION DELEGATED REGULATION (EU) 2022/2553 of 21 September 2022 |
L 339 |
1 |
30.12.2022 |
Corrected by:
COMMISSION DELEGATED REGULATION ►C1 (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
(Text with EEA relevance)
Article 1
Subject matter
This Regulation specifies the single electronic reporting format, as referred to in Article 4(7) of Directive 2004/109/EC, to be used for the preparation of annual financial reports by issuers.
Article 2
Definitions
For the purposes of this Regulation, the following definitions shall apply:
‘core taxonomy’ means the combined set of the taxonomy elements set out in Annex VI and the following collection of links:
presentation linkbase, which groups the taxonomy elements;
calculation linkbase, which expresses arithmetic relationships between taxonomy elements;
label linkbase, which describes the meaning of each taxonomy element;
definition linkbase, which reflects dimensional relationships of the core taxonomy elements;
‘extension taxonomy’ means the combined set of taxonomy elements and the following collection of links, both created by the issuer:
presentation linkbase, which groups the taxonomy elements;
calculation linkbase, which expresses arithmetic relationships between taxonomy elements;
label linkbase, which describes the meaning of each taxonomy element;
definition linkbase, which ensures dimensional validity of the resulting XBRL instance document against the extension taxonomy;
‘IFRS consolidated financial statements’ means consolidated financial statements prepared in accordance with either IFRS adopted pursuant to Regulation (EC) No 1606/2002 or with IFRS as referred to in point (a) of the first subparagraph of Article 1 of Decision 2008/961/EC.
Article 3
Single electronic reporting format
Issuers shall prepare their entire annual financial reports in XHTML format.
Article 4
Marking up IFRS consolidated financial statements
Article 5
Marking up other parts of the annual financial reports
Article 6
Common rules on markups
For markups made in accordance with Articles 4 and 5, issuers shall comply with the following:
embedding of markups in the issuers’ annual financial reports in XHTML format using the Inline XBRL specifications set out in Annex III;
requirements on marking up and filing rules set out in Annex IV.
Article 7
XBRL taxonomy files
ESMA may publish machine-readable and downloadable XBRL taxonomy files based on the core taxonomy. Those files shall comply with the criteria set out in Annex V.
Article 8
Entry into force and application
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
It shall apply to annual financial reports containing financial statements for financial years beginning on or after 1 January 2020.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
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
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
Applicable Inline XBRL specifications
1. Issuers shall ensure that the Inline XBRL instance document is valid with respect to the Inline XBRL 1.1 specification and is conform to the XBRL Units Registry.
2. Issuers shall ensure that the issuer’s XBRL extension taxonomy files are valid with respect to the XBRL 2.1 and the XBRL Dimensions 1.0 specifications.
3. Issuers shall submit the Inline XBRL instance document and the issuer’s XBRL extension taxonomy files as a single reporting package where XBRL taxonomy files are packaged according to the Taxonomy Packages specifications.
4. Issuers shall ensure that both the Inline XBRL instance document and the issuer’s extension taxonomy respect the requirements of the marking up and filing rules set out in Annex IV.
ANNEX IV
Marking up and filing rules
1. Issuers shall ensure that the Inline XBRL instance document contains data of a single issuer, so that all entity identifiers in contexts shall have identical content.
2. Issuers shall identify themselves in the Inline XBRL instance document using ISO 17442 legal entity identifiers on the XBRL context entity identifiers and schemes.
3. When marking up disclosures, issuers shall use the core taxonomy element with the closest accounting meaning to the disclosure being marked up. Where there appears to be a choice of core taxonomy elements, issuers should select the element with the narrowest accounting meaning and/or scope.
4. If the closest core taxonomy element would misrepresent the accounting meaning of the disclosure being marked up as required by point 3, issuers shall create an extension taxonomy element and use that to mark up the disclosure concerned. All extension taxonomy elements created shall:
not duplicate the meaning and scope of any core taxonomy element;
identify the creator of the element;
be assigned with an appropriate balance attribute;
have standard labels in the language corresponding to the language of the annual financial report. Labels in additional languages are recommended to be added. All labels shall correspond to the accounting meaning and scope of the described underlying business concepts.
5. Issuers shall ensure that each extension taxonomy element used to mark up a disclosure in the annual financial report is included in at least one hierarchy of the presentation linkbase and of the definition linkbase of the extension taxonomy.
6. Issuers shall use the calculation linkbases of their extension taxonomies to document arithmetical relationships between numeric core and/or extension taxonomy elements, in particular for arithmetic relationships between core and/or extension taxonomy elements from the statement of financial position, statement of profit or loss and other comprehensive income, statement of changes in equity and statement of cash flows.
7. To identify to which part of the financial statements the markups relate, issuers shall use dedicated root taxonomy elements as starting points for the respective parts of the financial statements in their extension taxonomy’s presentation linkbases. The element names, labels and prefixes of these root taxonomy elements shall be as set out in the Table 1.
Table
Element names, labels and prefixes of the root elements
Prefix |
Element name |
Label |
ifrs-full |
StatementOfFinancial PositionAbstract |
Statement of financial position placeholder - this item MUST be used as a starting point for the statement of financial position |
ifrs-full |
IncomeStatement Abstract |
Profit or loss placeholder - this item MUST be used as a starting point for the statement of profit or loss if the statement of profit or loss is disclosed separately |
ifrs-full |
StatementOfCompre hensiveIncomeAbstract |
Statement of comprehensive income placeholder - this item MUST be used as a starting point for the statement of comprehensive income if it is disclosed separately or when the statement of profit or loss and other comprehensive income statements are combined in a single statement |
ifrs-full |
StatementOfCash FlowsAbstract |
Statement of cash flows placeholder - this item MUST be used as a starting point for the statement of cash flows |
ifrs-full |
StatementOfChangesIn EquityAbstract |
Statement of changes in equity placeholder - this item MUST be used as a starting point for the statement of changes in equity |
esef_cor |
NotesAccountingPolicies AndMandatoryTags |
Notes, accounting policies and mandatory core taxonomy elements placeholder – this item MUST be used as a starting point for markups of disclosures in the notes to the financial statements |
The dedicated root taxonomy elements shall also be included in the XBRL taxonomy files prepared by ESMA.
8. In their extension taxonomies, issuers shall not replace the labels or references of core taxonomy elements. Issuer specific labels may be added to the core taxonomy elements.
9. Issuers shall ensure that the issuer’s extension taxonomy elements marking up the IFRS consolidated financial statements’ statement of financial position, statement of profit or loss and other comprehensive income, statement of changes in equity and statement of cash flows are anchored to one or more core taxonomy elements. In particular:
the issuer shall anchor its extension taxonomy element to the core taxonomy element having the closest wider accounting meaning and/or scope to that extension taxonomy element of the issuer. The issuer shall identify the relationship of the extension taxonomy element concerned with the core taxonomy element concerned in the issuer’s extension taxonomy’s definition linkbase. The extension taxonomy element shall appear as the target of the relationship;
the issuer may anchor the extension taxonomy element to the core taxonomy element or elements having the closest narrower accounting meaning and/or scope to that extension taxonomy element concerned. The issuer shall identify the relationship of the extension taxonomy element concerned with the core taxonomy element or elements concerned in the issuer’s extension taxonomy’s definition linkbase. The extension taxonomy element shall appear as the source of the relationship or relationships. Where the extension taxonomy element combines a number of core taxonomy elements, the issuer shall anchor that extension taxonomy element to each of those core taxonomy elements except any such core taxonomy element or elements, which are reasonably deemed to be insignificant.
10. Notwithstanding point 9, issuers do not need to anchor to another core taxonomy element an extension taxonomy element that is used to mark up a disclosure in the statement of financial position, statement of profit or loss and other comprehensive income, statement of changes in equity or the statement of cash flows that is a subtotal of other disclosures in the same statement.
11. Issuers shall ensure that the data type and period type of a taxonomy element used to mark up a disclosure reflects the accounting meaning of the marked up disclosure. Issuers shall not define and apply a custom type for a taxonomy element, if a suitable type is already defined by the XBRL specifications or in the XBRL Data Types Registry.
12. When marking up disclosures, issuers shall not use numeric taxonomy elements to mark up different values for a given context (entity, period and dimensional breakdowns) unless the difference is a result of rounding related to presentation of the same information with different scale in more than one place in the same annual financial report.
13. When marking up disclosures, issuers shall use non-numeric taxonomy elements in a way that it marks up all disclosures that match the definition of the respective element. Issuers shall not apply the markups only partially or selectively.
14. Issuers shall ensure that the Inline XBRL instance document does not contain executable code.
ANNEX V
XBRL taxonomy files
XBRL taxonomy files published by ESMA shall:
identify, as XBRL elements, all core taxonomy elements;
set attributes of core taxonomy elements following their type as prescribed in Annex I;
provide the human readable labels, as set out in the Table of Annex VI, documenting the meaning of the core taxonomy elements as well as references;
define structures facilitating browsing of taxonomy content and understanding of the definition of a core taxonomy element in the context of other core taxonomy elements;
define relationships that allow issuers to anchor extension taxonomy elements to core taxonomy elements;
be valid according to XBRL 2.1. specifications, XBRL Dimensions 1.0 specifications and be packaged according to the Taxonomy Packages specifications as set out in Annex III;
contain the technical information necessary for developing IT solutions supporting the production of harmonised annual financial reports;
identify to which periods they refer.
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 |