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]

IAS 10.22 g Example

documentation

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

ifrs-full

AccountingEstimatesAxis

Axis

label

Accounting estimates [axis]

IAS 8.39 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

AccountingEstimatesDomain

Domain [default]

label

Accounting estimates [domain]

IAS 8.39 Disclosure

documentation

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

AccountingPolicyDecisionToUseExceptionInIFRS1348Assets

True/False

label

Accounting policy decision to use exception in IFRS 13.48, assets

IFRS 13.96 Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates (true false) whether the entity made an accounting policy decision to use the exception in paragraph 48 of IFRS 13 for assets.

ifrs-full

AccountingPolicyDecisionToUseExceptionInIFRS1348Liabilities

True/False

label

Accounting policy decision to use exception in IFRS 13.48, liabilities

IFRS 13.96 Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates (true false) whether the entity made an accounting policy decision to use the exception in paragraph 48 of IFRS 13 for liabilities.

ifrs-full

AccountingProfit

Monetary, duration, credit

label

Accounting profit

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

documentation

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

ifrs-full

Accruals

Monetary, instant, credit

label

Accruals

IAS 1.78 Common practice

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

Monetary, instant, credit

label

Accruals and deferred income including contract liabilities

IAS 1.55 Common practice, IAS 1.78 Common practice

totalLabel

Total accruals and deferred income including contract liabilities

documentation

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

ifrs-full

AccrualsAndDeferredIncomeIncludingContractLiabilitiesAbstract

label

Accruals and deferred income including contract liabilities [abstract]

ifrs-full

AccrualsClassifiedAsCurrent

Monetary, instant, credit

label

Accruals classified as current

IAS 1.78 Common practice

documentation

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

ifrs-full

AccrualsClassifiedAsNoncurrent

Monetary, instant, credit

label

Accruals classified as non-current

IAS 1.78 Common practice

documentation

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

ifrs-full

AccruedIncomeIncludingContractAssets

Monetary, instant, debit

label

Accrued income including contract assets

IAS 1.55 Common practice, IAS 1.78 Common practice

totalLabel

Total accrued income including contract assets

documentation

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

ifrs-full

AccruedIncomeIncludingContractAssetsAbstract

label

Accrued income including contract assets [abstract]

ifrs-full

AccruedIncomeOtherThanContractAssets

Monetary, instant, debit

label

Accrued income other than contract assets

IAS 1.55 Common practice, IAS 1.78 Common practice

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

Monetary, 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

IFRS 7.9 c Disclosure

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

Monetary, 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

IFRS 7.9 d Disclosure

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

Monetary, instant, credit

label

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

IFRS 7.10A a Disclosure, IFRS 7.10 a Disclosure

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

Monetary, instant, debit

label

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

Expired 2023-01-01 IFRS 7.9 c Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

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

Monetary, instant

label

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

Expired 2023-01-01 IFRS 7.9 d Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

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]

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

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]

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

documentation

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

ifrs-full

AccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountAssets

Monetary, instant, debit

label

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

IFRS 7.24B a (ii) Disclosure

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 [domain]]

ifrs-full

AccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountLiabilities

Monetary, instant, credit

label

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

IFRS 7.24B a (ii) Disclosure

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 [domain]]

ifrs-full

AccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesAssets

Monetary, 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

IFRS 7.24B a (v) Disclosure

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 [domain]]

ifrs-full

AccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesLiabilities

Monetary, 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

IFRS 7.24B a (v) Disclosure

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 [domain]]

ifrs-full

AccumulatedImpairmentMember

Member

label

Accumulated impairment [member]

IAS 16.73 d Common practice, IAS 38.118 c Common practice, IAS 40.79 c Common practice, IAS 41.54 f Common practice, IFRS 3.B67 d Disclosure, IFRS 7.35H Disclosure, IFRS 7.35N Example

documentation

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

ifrs-full

AccumulatedOtherComprehensiveIncome

Monetary, instant, credit

label

Accumulated other comprehensive income

IAS 1.55 Common practice

totalLabel

Total accumulated other comprehensive income

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]

ifrs-full

AccumulatedOtherComprehensiveIncomeAbstract

label

Accumulated other comprehensive income [abstract]

ifrs-full

AccumulatedOtherComprehensiveIncomeMember

Member

label

Accumulated other comprehensive income [member]

IAS 1.108 Common practice

documentation

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

ifrs-full

AcquisitiondateFairValueOfEquityInterestInAcquireeHeldByAcquirerImmediatelyBeforeAcquisitionDate

Monetary, instant, credit

label

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

IFRS 3.B64 p (i) Disclosure

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: Total for all business combinations [member]]

ifrs-full

AcquisitiondateFairValueOfTotalConsiderationTransferred

Monetary, instant, credit

label

Consideration transferred, acquisition-date fair value

IFRS 3.B64 f Disclosure

totalLabel

Total consideration transferred, acquisition-date fair value

documentation

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

ifrs-full

AcquisitiondateFairValueOfTotalConsiderationTransferredAbstract

label

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

ifrs-full

AcquisitionrelatedCostsForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

Monetary, duration, debit

label

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

IFRS 3.B64 m Disclosure

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: Total for all business combinations [member]]

ifrs-full

AcquisitionrelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

Monetary, duration, debit

label

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

IFRS 3.B64 m Disclosure

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: Total for all business combinations [member]]

ifrs-full

AcquisitionsThroughBusinessCombinationsBiologicalAssets

Monetary, duration, debit

label

Acquisitions through business combinations, biological assets

IAS 41.50 e Disclosure

documentation

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

ifrs-full

AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill

Monetary, duration, debit

label

Acquisitions through business combinations, intangible assets and goodwill

IAS 38.118 e (i) Common practice

documentation

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

ifrs-full

AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill

Monetary, duration, debit

label

Acquisitions through business combinations, intangible assets other than goodwill

IAS 38.118 e (i) Disclosure

documentation

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

ifrs-full

AcquisitionsThroughBusinessCombinationsInvestmentProperty

Monetary, duration, debit

label

Acquisitions through business combinations, investment property

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

documentation

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

ifrs-full

AcquisitionsThroughBusinessCombinationsOtherProvisions

Monetary, duration, credit

label

Acquisitions through business combinations, other provisions

IAS 37.84 Common practice

documentation

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

ifrs-full

AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment

Monetary, duration, debit

label

Acquisitions through business combinations, property, plant and equipment

IAS 16.73 e (iii) Disclosure

documentation

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

ifrs-full

AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipmentIncludingRightofuseAssets

Monetary, duration, debit

label

Acquisitions through business combinations, property, plant and equipment including right-of-use assets

IAS 16.73 e Common practice

documentation

The increase in property, plant and equipment including right-of-use assets resulting from acquisitions through business combinations. [Refer: Total for all business combinations [member]; Property, plant and equipment including right-of-use assets]

ifrs-full

AcquisitionsThroughBusinessCombinationsRightofuseAssets

Monetary, duration, debit

label

Acquisitions through business combinations, right-of-use assets

IAS 16.73 e Common practice

documentation

The increase in right-of-use assets resulting from acquisitions through business combinations. [Refer: Total for all business combinations [member]; Right-of-use assets]

ifrs-full

ActualClaimsThatAriseFromContractsWithinScopeOfIFRS17

Monetary, instant, debit

label

Actual claims that arise from contracts within scope of IFRS 17

IFRS 17.130 Disclosure

documentation

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

ifrs-full

ActuarialAssumptionOfDiscountRates

Percent

label

Actuarial assumption of discount rates

IAS 19.144 Common practice

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 [domain]]

ifrs-full

ActuarialAssumptionOfDiscountRatesMember

Member

label

Actuarial assumption of discount rates [member]

IAS 19.145 Common practice

documentation

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

ifrs-full

ActuarialAssumptionOfExpectedRatesOfInflation

Percent

label

Actuarial assumption of expected rates of inflation

IAS 19.144 Common practice

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 [domain]; Defined benefit obligation, at present value; Actuarial assumptions [domain]]

ifrs-full

ActuarialAssumptionOfExpectedRatesOfInflationMember

Member

label

Actuarial assumption of expected rates of inflation [member]

IAS 19.145 Common practice

documentation

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

ifrs-full

ActuarialAssumptionOfExpectedRatesOfPensionIncreases

Percent

label

Actuarial assumption of expected rates of pension increases

IAS 19.144 Common practice

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 [domain]; Defined benefit obligation, at present value; Actuarial assumptions [domain]]

ifrs-full

ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember

Member

label

Actuarial assumption of expected rates of pension increases [member]

IAS 19.145 Common practice

documentation

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

ifrs-full

ActuarialAssumptionOfExpectedRatesOfSalaryIncreases

Percent

label

Actuarial assumption of expected rates of salary increases

IAS 19.144 Common practice

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 [domain]; Defined benefit obligation, at present value; Actuarial assumptions [domain]]

ifrs-full

ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember

Member

label

Actuarial assumption of expected rates of salary increases [member]

IAS 19.145 Common practice

documentation

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

ifrs-full

ActuarialAssumptionOfLifeExpectancyAfterRetirement2019

Duration

label

Actuarial assumption of life expectancy after retirement

IAS 19.144 Common practice

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 [domain]]

ifrs-full

ActuarialAssumptionOfLifeExpectancyAfterRetirementMember

Member

label

Actuarial assumption of life expectancy after retirement [member]

IAS 19.145 Common practice

documentation

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

ifrs-full

ActuarialAssumptionOfMedicalCostTrendRates

Percent

label

Actuarial assumption of medical cost trend rates

IAS 19.144 Common practice

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 [domain]]

ifrs-full

ActuarialAssumptionOfMedicalCostTrendRatesMember

Member

label

Actuarial assumption of medical cost trend rates [member]

IAS 19.145 Common practice

documentation

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

ifrs-full

ActuarialAssumptionOfMortalityRates

Decimal, instant

label

Actuarial assumption of mortality rates

IAS 19.144 Common practice

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 [domain]]

ifrs-full

ActuarialAssumptionOfMortalityRatesMember

Member

label

Actuarial assumption of mortality rates [member]

IAS 19.145 Common practice

documentation

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

ifrs-full

ActuarialAssumptionOfRetirementAge2019

Duration

label

Actuarial assumption of retirement age

IAS 19.144 Common practice

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 [domain]]

ifrs-full

ActuarialAssumptionOfRetirementAgeMember

Member

label

Actuarial assumption of retirement age [member]

IAS 19.145 Common practice

documentation

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

ifrs-full

ActuarialAssumptionsAxis

Axis

label

Actuarial assumptions [axis]

IAS 19.145 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

ActuarialAssumptionsDomain

Domain [default]

label

Actuarial assumptions [domain]

IAS 19.145 Disclosure

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

Monetary, duration, credit

label

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

IAS 19.135 b Common practice

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

(Monetary), duration, debit

label

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

IAS 19.141 c (ii) Disclosure

negatedLabel

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

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)]

ifrs-full

ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetOfTaxDefinedBenefitPlans

Monetary, duration, credit

label

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

IAS 19.135 b Common practice

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

Monetary, duration, credit

label

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

IAS 19.135 b Common practice

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 (i.e. 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

(Monetary), duration, debit

label

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

IAS 19.141 c (iii) Disclosure

negatedLabel

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

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 (i.e. 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)]

ifrs-full

ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetOfTaxDefinedBenefitPlans

Monetary, duration, credit

label

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

IAS 19.135 b Common practice

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 (i.e. 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

Monetary, duration, credit

label

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

IAS 19.135 b Common practice

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

(Monetary), duration, debit

label

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

IAS 19.141 c Common practice

negatedLabel

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

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)]

ifrs-full

ActuarialGainsLossesArisingFromExperienceAdjustmentsNetOfTaxDefinedBenefitPlans

Monetary, duration, credit

label

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

IAS 19.135 b Common practice

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

Monetary, instant, credit

label

Actuarial present value of promised retirement benefits

IAS 26.35 d Disclosure

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

Monetary, duration

label

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

Expired 2023-01-01 IFRS 7.16 Common practice

commentaryGuidance

This element should be used to tag non-restated comparative information only.

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]

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

IFRS 7.35 Disclosure

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]

IFRS 17.94 Disclosure

documentation

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

ifrs-full

AdditionalInformationAboutNatureAndFinancialEffectOfBusinessCombination

Text

label

Additional information about nature and financial effect of business combination

IFRS 3.63 Disclosure

documentation

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

IFRS 12.B25 Disclosure

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]

IFRS 2.52 Disclosure

documentation

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

ifrs-full

AdditionalInformationAbstract

label

Additional information [abstract]

ifrs-full

AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination

Monetary, duration, credit

label

Additional liabilities, contingent liabilities recognised in business combination

IFRS 3.B67 c Disclosure

totalLabel

Total additional liabilities, contingent liabilities recognised in business combination

documentation

The amount of additional contingent liabilities recognised in business combinations. [Refer: Contingent liabilities recognised in business combination; Total for all business combinations [member]; Classes of contingent liabilities [domain]]

ifrs-full

AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationAbstract

label

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

ifrs-full

AdditionalPaidinCapital

Monetary, instant, credit

label

Additional paid-in capital

IAS 1.55 Common practice

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]

IAS 1.108 Common practice

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

Monetary, duration, credit

label

Additional provisions, other provisions

IAS 37.84 b Disclosure

totalLabel

Total additional provisions, other provisions

documentation

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

ifrs-full

AdditionalProvisionsOtherProvisionsAbstract

label

Additional provisions, other provisions [abstract]

ifrs-full

AdditionalRecognitionGoodwill

Monetary, duration, debit

label

Additional recognition, goodwill

IFRS 3.B67 d (ii) Disclosure

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

Monetary, duration, debit

label

Additions from acquisitions, investment property

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

documentation

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

ifrs-full

AdditionsFromPurchasesBiologicalAssets

Monetary, duration, debit

label

Additions from purchases, biological assets

IAS 41.50 b Disclosure

documentation

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

ifrs-full

AdditionsFromSubsequentExpenditureRecognisedAsAssetBiologicalAssets

Monetary, duration, debit

label

Additions from subsequent expenditure recognised as asset, biological assets

IAS 41.50 Common practice

documentation

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

ifrs-full

AdditionsFromSubsequentExpenditureRecognisedAsAssetInvestmentProperty

Monetary, duration, debit

label

Additions from subsequent expenditure recognised as asset, investment property

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

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

AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets

Monetary, duration, debit

label

Additions other than through business combinations, biological assets

IAS 41.50 Common practice

totalLabel

Total additions other than through business combinations, biological assets

documentation

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

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsBiologicalAssetsAbstract

label

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

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill

Monetary, duration, debit

label

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

IAS 38.118 e (i) Disclosure

documentation

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

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty

Monetary, duration, debit

label

Additions other than through business combinations, investment property

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

totalLabel

Total additions other than through business combinations, investment property

documentation

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

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment

Monetary, duration, debit

label

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

IAS 16.73 e (i) Disclosure

documentation

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

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipmentIncludingRightofuseAssets

Monetary, duration, debit

label

Additions other than through business combinations, property, plant and equipment including right-of-use assets

IAS 16.73 e Common practice

documentation

The amount of additions to property, plant and equipment including right-of-use assets other than those acquired through business combinations. [Refer: Total for all business combinations [member]; Property, plant and equipment including right-of-use assets]

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsRightofuseAssets

Monetary, duration, debit

label

Additions other than through business combinations, right-of-use assets

IAS 16.73 e Common practice

documentation

The amount of additions to right-of-use assets other than those acquired through business combinations. [Refer: Total for all business combinations [member]; Right-of-use assets]

ifrs-full

AdditionsToNoncurrentAssets

Monetary, 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

IFRS 8.24 b Disclosure, IFRS 8.28 e Disclosure

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; Classes of financial instruments [domain]; Non-current assets]

ifrs-full

AdditionsToRightofuseAssets

Monetary, duration, debit

label

Additions to right-of-use assets

IFRS 16.53 h Disclosure

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

IAS 1.138 a Disclosure

documentation

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

ifrs-full

AddressWhereConsolidatedFinancialStatementsAreObtainable

Text

label

Address where consolidated financial statements are obtainable

IAS 27.16 a Disclosure

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

IAS 33.70 b Disclosure

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

Monetary, duration, debit

label

Adjustments for amortisation expense

IAS 7.20 Common practice

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

(Monetary), 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

Expired 2023-01-01 IFRS 7.23 e Disclosure

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

commentaryGuidance

This element should be used to tag non-restated comparative information only.

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]]

ifrs-full

AdjustmentsForCurrentTaxOfPriorPeriod

Monetary, duration, debit

label

Adjustments for current tax of prior periods

IAS 12.80 b Example

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInAccruedIncomeIncludingContractAssets

Monetary, duration, debit

label

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

IAS 7.20 a Common practice

totalLabel

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

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)]

ifrs-full

AdjustmentsForDecreaseIncreaseInAccruedIncomeIncludingContractAssetsAbstract

label

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

ifrs-full

AdjustmentsForDecreaseIncreaseInAccruedIncomeOtherThanContractAssets

Monetary, duration, debit

label

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

IAS 7.20 a Common practice

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

Monetary, duration, debit

label

Adjustments for decrease (increase) in biological assets

IAS 7.20 Common practice

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

Monetary, duration, debit

label

Adjustments for decrease (increase) in contract assets

IAS 7.20 a Common practice

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

AdjustmentsForDecreaseIncreaseInDebtInstrumentsHeld

Monetary, duration, debit

label

Adjustments for decrease (increase) in debt instruments held

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInDerivativeFinancialAssets

Monetary, duration, debit

label

Adjustments for decrease (increase) in derivative financial assets

IAS 7.20 Common practice

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

AdjustmentsForDecreaseIncreaseInEquityInstrumentsHeld

Monetary, duration, debit

label

Adjustments for decrease (increase) in equity instruments held

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently

Monetary, duration, debit

label

Adjustments for decrease (increase) in financial assets at fair value through profit or loss, designated upon initial recognition or subsequently

IAS 7.20 Common practice

documentation

Adjustments for decrease (increase) in financial assets at fair value through profit or loss that were designated upon initial recognition or subsequently 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, designated upon initial recognition or subsequently; Profit (loss)]

ifrs-full

AdjustmentsForDecreaseIncreaseInFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue

Monetary, duration, debit

label

Adjustments for decrease (increase) in financial assets at fair value through profit or loss, mandatorily measured at fair value

IAS 7.20 Common practice

documentation

Adjustments for decrease (increase) in financial assets at fair value through profit or loss that are mandatorily measured at fair value 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, mandatorily measured at fair value; Profit (loss)]

ifrs-full

AdjustmentsForDecreaseIncreaseInFinancialAssetsHeldForTrading

Monetary, duration, debit

label

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

IAS 7.20 Common practice

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

AdjustmentsForDecreaseIncreaseInFinancialAssetsMeasuredAtAmortisedCost

Monetary, duration, debit

label

Adjustments for decrease (increase) in financial assets measured at amortised cost

IAS 7.20 Common practice

documentation

Adjustments for decrease (increase) in financial assets measured at amortised cost to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial assets; Financial assets at amortised cost; Profit (loss)]

ifrs-full

AdjustmentsForDecreaseIncreaseInFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome

Monetary, duration, debit

label

Adjustments for decrease (increase) in financial assets measured at fair value through other comprehensive income

IAS 7.20 Common practice

documentation

Adjustments for decrease (increase) in financial assets measured at fair value through other comprehensive income to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial assets; Financial assets at fair value through other comprehensive income; Profit (loss)]

ifrs-full

AdjustmentsForDecreaseIncreaseInFinancialAssetsMeasuredAtFairValueThroughProfitOrLoss

Monetary, duration, debit

label

Adjustments for decrease (increase) in financial assets measured at fair value through profit or loss

IAS 7.20 Common practice

documentation

Adjustments for decrease (increase) in financial assets measured at fair value through profit or loss 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; Profit (loss)]

ifrs-full

AdjustmentsForDecreaseIncreaseInInventories

Monetary, duration, debit

label

Adjustments for decrease (increase) in inventories

IAS 7.20 a Common practice

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

AdjustmentsForDecreaseIncreaseInLoansAndAdvances

Monetary, duration, debit

label

Adjustments for decrease (increase) in loans and advances

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToBanks

Monetary, duration, debit

label

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

IAS 7.20 Common practice

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

AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToCentralBanks

Monetary, duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToCustomers

Monetary, duration, debit

label

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

IAS 7.20 Common practice

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

Monetary, duration, debit

label

Adjustments for decrease (increase) in other assets

IAS 7.20 Common practice

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

Monetary, duration, debit

label

Adjustments for decrease (increase) in other current assets

IAS 7.20 Common practice

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

AdjustmentsForDecreaseIncreaseInOtherFinancialAssets

Monetary, duration, debit

label

Adjustments for decrease (increase) in other financial assets

IAS 7.20 Common practice

documentation

Adjustments for decrease (increase) in financial assets that the entity does not separately disclose in the same statement or note to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other financial assets; Profit (loss)]

ifrs-full

AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables

Monetary, duration, debit

label

Adjustments for decrease (increase) in other operating receivables

IAS 7.20 a Common practice

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

Monetary, duration, debit

label

Adjustments for decrease (increase) in prepaid expenses

IAS 7.20 Common practice

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

Monetary, duration, debit

label

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

IAS 7.20 Common practice

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

Monetary, duration, debit

label

Adjustments for decrease (increase) in trade accounts receivable

IAS 7.20 a Common practice

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

Monetary, duration, debit

label

Adjustments for decrease (increase) in trade and other receivables

IAS 7.20 Common practice

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

Monetary, duration, debit

label

Adjustments for deferred tax expense

IAS 7.20 Common practice

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

Monetary, duration, debit

label

Adjustments for deferred tax of prior periods

IAS 12.80 Common practice

documentation

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

ifrs-full

AdjustmentsForDepreciationAndAmortisationExpense

Monetary, duration, debit

label

Adjustments for depreciation and amortisation expense

IAS 7.20 b Common practice

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

Monetary, duration, debit

label

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

IAS 7.20 Common practice

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

Monetary, duration, debit

label

Adjustments for depreciation expense

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDividendIncome

Monetary, duration, credit

label

Adjustments for dividend income

IAS 7.20 Common practice

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

Monetary, duration, debit

label

Adjustments for fair value losses (gains)

IAS 7.20 b Common practice

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

Monetary, duration, debit

label

Adjustments for finance costs

IAS 7.20 c Common practice

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

Monetary, duration, credit

label

Adjustments for finance income

IAS 7.20 Common practice

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

Monetary, duration, credit

label

Adjustments for finance income (cost)

IAS 7.20 Common practice

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

Monetary, duration, credit

label

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

IAS 7.20 Common practice

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: Total for all associates [member]; Total for all joint ventures [member]; Total for all subsidiaries [member]; Investments in subsidiaries, joint ventures and associates reported in separate financial statements; Profit (loss)]

ifrs-full

AdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipment

Monetary, duration, credit

label

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

IAS 7.20 Common practice

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

Monetary, duration, credit

label

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

IAS 7.20 Common practice

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

Monetary, duration, credit

label

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

IAS 7.20 Common practice

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

AdjustmentsForGainsLossesOnChangeInFairValueOfFinancialAssets

Monetary, duration, credit

label

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

IAS 7.20 Common practice

documentation

Adjustments for gains (losses) on changes in the fair value of financial assets to reconcile profit (loss) to net cash flow from (used in) operating activities.

ifrs-full

AdjustmentsForGainsLossesOnChangeInFairValueOfFinancialLiabilities

Monetary, duration, credit

label

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

IAS 7.20 Common practice

documentation

Adjustments for gains (losses) on changes in the fair value of financial liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities.

ifrs-full

AdjustmentsForGainsLossesOnDisposalOfFinancialAssets

Monetary, duration, credit

label

Adjustments for gains (losses) on disposal of financial assets

IAS 7.20 Common practice

documentation

Adjustments for gains (losses) on disposals of financial assets in the scope of IFRS 9 to reconcile profit (loss) to net cash flow from (used in) operating activities.

ifrs-full

AdjustmentsForGainsLossesOnFairValueAdjustmentInvestmentProperty

Monetary, duration, credit

label

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

IAS 7.20 Common practice

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

AdjustmentsForImpairmentLossesReversalOfImpairmentLossesRecognisedInProfitOrLossFinancialAssets

Monetary, duration, debit

label

Adjustments for impairment losses (reversal of impairment losses) recognised in profit or loss, financial assets

IAS 7.20 Common practice

documentation

Adjustments for impairment losses (reversal of impairment losses) on financial assets 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

AdjustmentsForImpairmentLossRecognisedInProfitOrLossGoodwill

Monetary, duration, debit

label

Adjustments for impairment loss recognised in profit or loss, goodwill

IAS 7.20 Common practice

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

Monetary, duration, debit

label

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

IAS 7.20 b Common practice

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

Monetary, duration, debit

label

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

IAS 7.20 Common practice

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

Monetary, duration, debit

label

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

IAS 7.20 Common practice

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

Monetary, duration, debit

label

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

IAS 7.20 Common practice

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

Monetary, duration, debit

label

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

IAS 7.20 Common practice

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

Monetary, duration, debit

label

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

IAS 7.20 Common practice

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

Monetary, duration, debit

label

Adjustments for income tax expense

IAS 7.35 Disclosure

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

Monetary, duration, debit

label

Adjustments for increase (decrease) in contract liabilities

IAS 7.20 a Common practice

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

AdjustmentsForIncreaseDecreaseInDebtInstrumentsIssued

Monetary, duration, debit

label

Adjustments for increase (decrease) in debt instruments issued

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilities

Monetary, duration, debit

label

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

IAS 7.20 a Common practice

totalLabel

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

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)]

ifrs-full

AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilitiesAbstract

label

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

ifrs-full

AdjustmentsForIncreaseDecreaseInDeferredIncomeOtherThanContractLiabilities

Monetary, duration, debit

label

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

IAS 7.20 a Common practice

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

AdjustmentsForIncreaseDecreaseInDeposits

Monetary, duration, debit

label

Adjustments for increase (decrease) in deposits

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInDepositsFromBanks

Monetary, duration, debit

label

Adjustments for increase (decrease) in deposits from banks

IAS 7.20 Common practice

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

Monetary, duration, debit

label

Adjustments for increase (decrease) in deposits from customers

IAS 7.20 Common practice

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

Monetary, duration, debit

label

Adjustments for increase (decrease) in derivative financial liabilities

IAS 7.20 Common practice

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

Monetary, duration, debit

label

Adjustments for increase (decrease) in employee benefit liabilities

IAS 7.20 Common practice

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

AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently

Monetary, duration, debit

label

Adjustments for increase (decrease) in financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently

IAS 7.20 Common practice

documentation

Adjustments for increase (decrease) in financial liabilities measured at fair value through profit or loss that were designated upon initial recognition or subsequently 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, designated upon initial recognition or subsequently; Profit (loss)]

ifrs-full

AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesHeldForTrading

Monetary, duration, debit

label

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

IAS 7.20 Common practice

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

AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesMeasuredAtAmortisedCost

Monetary, duration, debit

label

Adjustments for increase (decrease) in financial liabilities measured at amortised cost

IAS 7.20 Common practice

documentation

Adjustments for increase (decrease) in financial liabilities measured at amortised cost to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial liabilities; Financial liabilities at amortised cost; Profit (loss)]

ifrs-full

AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesMeasuredAtFairValueThroughProfitOrLoss

Monetary, duration, debit

label

Adjustments for increase (decrease) in financial liabilities measured at fair value through profit or loss

IAS 7.20 Common practice

documentation

Adjustments for increase (decrease) in financial liabilities measured at fair value through profit or loss 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; Profit (loss)]

ifrs-full

AdjustmentsForIncreaseDecreaseInInsuranceReinsuranceAndInvestmentContractLiabilities

Monetary, duration, debit

label

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

IAS 7.20 Common practice

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; Profit (loss)]

ifrs-full

AdjustmentsForIncreaseDecreaseInOtherCurrentLiabilities

Monetary, duration, debit

label

Adjustments for increase (decrease) in other current liabilities

IAS 7.20 Common practice

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

AdjustmentsForIncreaseDecreaseInOtherFinancialLiabilities

Monetary, duration, debit

label

Adjustments for increase (decrease) in other financial liabilities

IAS 7.20 Common practice

documentation

Adjustments for increase (decrease) in financial liabilities that the entity does not separately disclose in the same statement or note to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other financial liabilities; Profit (loss)]

ifrs-full

AdjustmentsForIncreaseDecreaseInOtherLiabilities

Monetary, duration, debit

label

Adjustments for increase (decrease) in other liabilities

IAS 7.20 Common practice

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

Monetary, duration, debit

label

Adjustments for increase (decrease) in other operating payables

IAS 7.20 a Common practice

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

Monetary, duration, debit

label

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

IAS 7.20 Common practice

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

Monetary, duration, debit

label

Adjustments for increase (decrease) in trade accounts payable

IAS 7.20 a Common practice

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

Monetary, duration, debit

label

Adjustments for increase (decrease) in trade and other payables

IAS 7.20 Common practice

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

Monetary, duration, debit

label

Adjustments for increase in other provisions arising from passage of time

IAS 7.20 Common practice

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); Classes of other provisions [domain]]

ifrs-full

AdjustmentsForInterestExpense

Monetary, duration, debit

label

Adjustments for interest expense

IAS 7.20 Common practice

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

Monetary, duration, credit

label

Adjustments for interest income

IAS 7.20 Common practice

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

Monetary, duration, debit

label

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

IAS 7.14 Common practice

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

Monetary, duration, debit

label

Adjustments for provisions

IAS 7.20 b Common practice

documentation

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

ifrs-full

AdjustmentsForReconcileProfitLoss

Monetary, duration, debit

label

Adjustments to reconcile profit (loss)

IAS 7.20 Disclosure

totalLabel

Total adjustments to reconcile profit (loss)

documentation

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

ifrs-full

AdjustmentsForReconcileProfitLossAbstract

label

Adjustments to reconcile profit (loss) [abstract]

ifrs-full

AdjustmentsForSharebasedPayments

Monetary, duration, debit

label

Adjustments for share-based payments

IAS 7.20 b Common practice

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

(Monetary), duration, credit

label

Adjustments for undistributed profits of associates

IAS 7.20 b Common practice

negatedLabel

Adjustments for undistributed profits of associates

documentation

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

ifrs-full

AdjustmentsForUndistributedProfitsOfInvestmentsAccountedForUsingEquityMethod

Monetary, duration, credit

label

Adjustments for undistributed profits of investments accounted for using equity method

IAS 7.20 Common practice

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

Monetary, duration, debit

label

Adjustments for unrealised foreign exchange losses (gains)

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

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

(Monetary), duration, debit

label

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

IAS 33.70 a Common practice

negatedLabel

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

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.

ifrs-full

AdjustmentsToReconcileProfitLossAttributableToOwnersOfParentToNumeratorUsedInCalculatingBasicEarningsPerShare

(Monetary), duration, debit

label

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

IAS 33.70 a Disclosure

negatedTotalLabel

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

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.

ifrs-full

AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital

Monetary, duration, debit

label

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

IAS 7.20 Common practice

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

Monetary, instant, debit

label

Aggregate adjustment to carrying amounts of investments reported under previous GAAP

IFRS 1.31 c Disclosure

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: Total for all associates [member]; Carrying amount [member]; Total for all joint ventures [member]; Previous GAAP [member]; Total for all 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]

IFRS 13.B36 c Example

documentation

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

ifrs-full

AdjustmentToProfitLossForPreferenceShareDividends

(Monetary), duration, debit

label

Adjustment to profit (loss) for preference share dividends

IAS 33 – Example 12 Calculation and presentation of basic and diluted earnings per share (comprehensive example) Example, IAS 33.70 a Example

negatedLabel

Adjustment to profit (loss) for preference share dividends

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)]

ifrs-full

AdministrationCostsNotReflectedInReturnOnPlanAssetsDefinedBenefitPlans

Monetary, duration, debit

label

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

IAS 19.135 b Common practice

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

(Monetary), duration, debit

label

Administrative expenses

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

negatedLabel

Administrative expenses

documentation

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

ifrs-full

Advances

Monetary, instant, credit

label

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

IAS 1.55 Common practice, IAS 1.78 Common practice

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

Monetary, duration, debit

label

Advertising expense

IAS 1.112 c Common practice

documentation

The amount of expense arising from advertising.

ifrs-full

AggregateAdjustmentToCarryingValueReportedUnderPreviousGAAPMember

Member

label

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

IFRS 1.30 b Disclosure

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]

IFRS 5 – Presentation and disclosure Disclosure

documentation

This member stands for the aggregate of continuing and discontinued operations. [Refer: Discontinued operations [member]; Continuing operations, unless line item indicates otherwise [member]]

ifrs-full

AggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised

Monetary, instant

label

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

IFRS 7.28 b Disclosure

periodEndLabel

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

periodStartLabel

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

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: Classes of financial instruments [domain]]

ifrs-full

AggregatedIndividuallyImmaterialAssociatesMember

Member

label

Aggregated individually immaterial associates [member]

IFRS 12.21 c (ii) Disclosure

documentation

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

ifrs-full

AggregatedIndividuallyImmaterialBusinessCombinationsMember

Member

label

Aggregated individually immaterial business combinations [member]

IFRS 3.B65 Disclosure

documentation

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

ifrs-full

AggregatedIndividuallyImmaterialJointVenturesMember

Member

label

Aggregated individually immaterial joint ventures [member]

IFRS 12.21 c (i) Disclosure

documentation

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

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]

IAS 36.135 Disclosure

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: Total for all cash-generating units [member]; Goodwill; Intangible assets other than goodwill]

ifrs-full

AggregateOfFairValuesMember

Member [default]

label

Aggregate of fair values [member]

IFRS 1.30 a Disclosure

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]

IAS 41.46 b (ii) Common practice

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

AgriculturalProduceByGroupDomain

Domain [default]

label

Agricultural produce by group [domain]

IAS 41.46 b (ii) Common practice

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

Monetary, instant, debit

label

Aircraft

IAS 16.37 e Example

documentation

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

ifrs-full

AircraftMember

Member

label

Aircraft [member]

IAS 16.37 e Example

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]

IAS 38.119 Common practice

documentation

This member stands for airport landing rights.

ifrs-full

AllOtherSegmentsMember

Member

label

All other segments [member]

IFRS 15.115 Disclosure, IFRS 8.16 Disclosure

documentation

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

ifrs-full

AllowanceAccountForCreditLossesOfFinancialAssets

Monetary, instant, credit

label

Allowance account for credit losses of financial assets

Expired 2023-01-01 IFRS 7.16 Disclosure

periodEndLabel

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

periodStartLabel

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

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

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

ifrs-full

AllowanceForCreditLossesMember

Member

label

Allowance for credit losses [member]

IAS 12.81 g Common practice

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]

IAS 1.112 c Common practice

documentation

This member stands for all types of depositary receipts.

ifrs-full

AmortisationAssetsRecognisedFromCostsIncurredToObtainOrFulfilContractsWithCustomers

Monetary, duration, debit

label

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

IFRS 15.128 b Disclosure

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

AmortisationExpense

Monetary, duration, debit

label

Amortisation expense

IAS 1.112 c Common practice

documentation

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

ifrs-full

AmortisationIntangibleAssetsOtherThanGoodwill

(Monetary), duration

label

Amortisation, intangible assets other than goodwill

IAS 38.118 e (vi) Disclosure

negatedLabel

Amortisation, 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]; Risk diversification effect [member]; Treasury shares [member]]

documentation

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

ifrs-full

AmortisationMethodIntangibleAssetsOtherThanGoodwill

Text

label

Amortisation method, intangible assets other than goodwill

IAS 38.118 b Disclosure

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

AmortisationMethodIntangibleAssetsOtherThanGoodwillCategorical

List

label

Amortisation method, intangible assets other than goodwill, categorical

IAS 38.118 b Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates which amortisation method is used for intangible assets other than goodwill with finite useful lives.

ifrs-full

AmortisationRateIntangibleAssetsOtherThanGoodwill

Percent

label

Amortisation rate, intangible assets other than goodwill

IAS 38.118 a Disclosure

documentation

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

ifrs-full

AmountByWhichFinancialAssetsRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRisk

Monetary, 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

IFRS 7.9 b Disclosure

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]; Risk diversification effect [member]; Treasury shares [member]]

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]

ifrs-full

AmountByWhichLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRisk

Monetary, instant

label

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

Expired 2023-01-01 IFRS 7.9 b Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

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]]

ifrs-full

AmountByWhichRegulatoryDeferralAccountCreditBalanceHasBeenReducedBecauseItIsNoLongerFullyReversible

Monetary, instant, debit

label

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

IFRS 14.36 Disclosure

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

Monetary, instant, credit

label

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

IFRS 14.36 Disclosure

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

Monetary, instant, debit

label

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

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

documentation

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

ifrs-full

AmountByWhichValueAssignedToKeyAssumptionMustChangeInOrderForUnitsRecoverableAmountToBeEqualToCarryingAmount

Decimal, 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

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

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

Monetary, duration, debit

label

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

IAS 24.18A Disclosure

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 [domain]]

ifrs-full

AmountOfReclassificationsOrChangesInPresentation

Monetary, duration

label

Amount of reclassifications or changes in presentation

IAS 1.41 b Disclosure

documentation

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

ifrs-full

AmountPresentedInOtherComprehensiveIncomeRealisedAtDerecognition

Monetary, duration

label

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

IFRS 7.10 d Disclosure

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

AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSale

Monetary, instant, credit

label

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

IFRS 5 – Example 12 Example, IFRS 5.38 Disclosure

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]

IFRS 5 – Example 12 Example, IFRS 5.38 Disclosure

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

Monetary, 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

IFRS 16.60A b Disclosure

commentaryGuidance

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

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.

ifrs-full

AmountRemovedFromReserveOfCashFlowHedgesAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied

(Monetary), 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

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

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

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]

ifrs-full

AmountRemovedFromReserveOfChangeInValueOfForeignCurrencyBasisSpreadsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied

(Monetary), 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

IFRS 9.6.5.16 Disclosure

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

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]

ifrs-full

AmountRemovedFromReserveOfChangeInValueOfForwardElementsOfForwardContractsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied

(Monetary), 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

IFRS 9.6.5.16 Disclosure

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

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]

ifrs-full

AmountRemovedFromReserveOfChangeInValueOfTimeValueOfOptionsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied

(Monetary), 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

IFRS 9.6.5.15 b (i) Disclosure

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

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]

ifrs-full

AmountsPayableOnDemandThatAriseFromContractsWithinScopeOfIFRS17

Monetary, instant, credit

label

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

IFRS 17.132 c Disclosure

documentation

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

ifrs-full

AmountsPayableRelatedPartyTransactions

Monetary, instant, credit

label

Amounts payable, related party transactions

IAS 24.18 b Disclosure, IAS 24.20 Disclosure

documentation

The amounts payable resulting from related party transactions. [Refer: Total for all related parties [member]]

ifrs-full

AmountsPayableToTransfereeInRespectOfTransferredAssets

Monetary, instant, credit

label

Other amounts payable to transferee in respect of transferred assets

IFRS 7.42E d Disclosure

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

AmountsPresentedInFinancialStatementsAreNotEntirelyComparable

True/False

label

Amounts presented in financial statements are not entirely comparable

IAS 1.36 b Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates (true false) whether the amounts presented in the financial statements are not entirely comparable when an entity changes the end of its reporting period and presents financial statements for a period longer or shorter than one year.

ifrs-full

AmountsReceivableRelatedPartyTransactions

Monetary, instant, debit

label

Amounts receivable, related party transactions

IAS 24.18 b Disclosure, IAS 24.20 Disclosure

documentation

The amounts receivable resulting from related party transactions. [Refer: Total for all 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

Monetary, duration

label

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

IFRS 3.B64 l (iii) Disclosure

documentation

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

ifrs-full

AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryBeforeTax

(Monetary), 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

IFRS 9.5.6.5 Disclosure

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

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]

ifrs-full

AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryNetOfTax

(Monetary), 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

IFRS 9.5.6.5 Disclosure

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

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]

ifrs-full

AmountsRemovedFromEquityAndIncludedInCarryingAmountOfNonfinancialAssetLiabilityWhoseAcquisitionOrIncurrenceWasHedgedHighlyProbableForecastTransactionBeforeTax

(Monetary), 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

Expired 2023-01-01 IFRS 7.23 e Disclosure

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

commentaryGuidance

This element should be used to tag non-restated comparative information only.

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]]

ifrs-full

AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets

(Monetary), instant, credit

label

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

IFRS 7.13C d Disclosure

negatedTotalLabel

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

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]

ifrs-full

AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssetsAbstract

label

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

ifrs-full

AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities

(Monetary), instant, debit

label

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

IFRS 7.13C d Disclosure

negatedTotalLabel

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

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]

ifrs-full

AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilitiesAbstract

label

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

ifrs-full

AnalysisOfAgeOfFinancialAssetsThatArePastDueButNotImpaired

Text block

label

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

Expired 2023-01-01 IFRS 7.37 a Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

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]

Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG23 a Example

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

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

ifrs-full

AnalysisOfCreditExposuresUsingInternalCreditGradingSystemExplanatory

Text block

label

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

Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG23 a Example

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

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

ifrs-full

AnalysisOfFinancialAssetsThatAreIndividuallyDeterminedToBeImpaired

Text block

label

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

Expired 2023-01-01 IFRS 7.37 b Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

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]

IAS 10.22 b Example

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]

IAS 10.22 e Example

documentation

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

ifrs-full

ApplicableTaxRate

Percent

label

Applicable tax rate

IAS 12.81 c (ii) Disclosure

documentation

The applicable income tax rate.

ifrs-full

AreaOfLandUsedForAgriculture

Area

label

Area of land used for agriculture

IAS 41.46 b (i) Common practice

documentation

The area of land used for agriculture by the entity.

ifrs-full

AssetbackedDebtInstrumentsHeld

Monetary, instant, debit

label

Asset-backed debt instruments held

IAS 1.112 c Common practice

documentation

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

ifrs-full

AssetbackedFinancingsMember

Member

label

Asset-backed financings [member]

IFRS 12.B23 b Example

documentation

This member stands for asset-backed financings.

ifrs-full

AssetbackedSecuritiesAmountContributedToFairValueOfPlanAssets

Monetary, instant, debit

label

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

IAS 19.142 g Example

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 [domain]]

ifrs-full

AssetbackedSecuritiesPercentageContributedToFairValueOfPlanAssets

Percent

label

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

IAS 19.142 g Common practice

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 [domain]] [Contrast: Asset-backed securities, amount contributed to fair value of plan assets]

ifrs-full

AssetRecognisedForExpectedReimbursementContingentLiabilitiesInBusinessCombination

Monetary, instant, debit

label

Asset recognised for expected reimbursement, contingent liabilities in business combination

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

documentation

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

ifrs-full

AssetRecognisedForExpectedReimbursementOtherProvisions

Monetary, instant, debit

label

Asset recognised for expected reimbursement, other provisions

IAS 37.85 c Disclosure

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

Monetary, instant, debit

label

Assets

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 Disclosure

periodEndLabel

Assets at end of period

periodStartLabel

Assets at beginning of period

totalLabel

Total assets

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.

ifrs-full

AssetsAbstract

label

Assets [abstract]

ifrs-full

AssetsAcquiredByWayOfGovernmentGrantAndInitiallyRecognisedAtFairValueAreMeasuredAfterRecognitionUnderCostModelOrRevaluationModel

List

label

Assets acquired by way of government grant and initially recognised at fair value are measured after recognition under cost model or revaluation model

IAS 38.122 c (iii) Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates whether assets acquired by way of government grants and initially recognised at fair value are measured after recognition under the cost model or the revaluation model.

ifrs-full

AssetsAndLiabilitiesAxis

Axis

label

Assets and liabilities [axis]

IAS 1.125 Disclosure, Effective 2025-01-01 IAS 21.A19 c 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

AssetsAndLiabilitiesClassifiedAsHeldForSaleAxis

Axis

label

Assets and liabilities classified as held for sale [axis]

IFRS 5.38 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

AssetsAndLiabilitiesClassifiedAsHeldForSaleMember

Member

label

Assets and liabilities classified as held for sale [member]

IFRS 5.38 Disclosure

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

AssetsAndLiabilitiesDomain

Domain [default]

label

Assets and liabilities [domain]

IAS 1.125 Disclosure, Effective 2025-01-01 IAS 21.A19 c Disclosure

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]

IFRS 5.38 Disclosure

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

Monetary, instant, debit

label

Assets and regulatory deferral account debit balances

IFRS 14.21 Disclosure

documentation

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

ifrs-full

AssetsArisingFromExplorationForAndEvaluationOfMineralResources

Monetary, instant, debit

label

Assets arising from exploration for and evaluation of mineral resources

IFRS 6.24 b Disclosure

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

AssetsForInsuranceAcquisitionCashFlows

Monetary, duration, debit

label

Assets for insurance acquisition cash flows

IFRS 17.105A Disclosure, IFRS 17.109A Disclosure

periodEndLabel

Assets for insurance acquisition cash flows at end of period

periodStartLabel

Assets for insurance acquisition cash flows at beginning of period

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 [domain]]

ifrs-full

AssetsHeldAsCollateralPermittedToBeSoldOrRepledgedAtFairValue

Monetary, instant, debit

label

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

IFRS 7.15 a Disclosure

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]

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

documentation

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

ifrs-full

AssetsLessCurrentLiabilities

Monetary, instant, debit

label

Assets less current liabilities

IAS 1.55 Common practice

netLabel

Assets less current liabilities

documentation

The amount of assets less the amount of current liabilities.

ifrs-full

AssetsLessCurrentLiabilitiesAbstract

label

Assets less current liabilities [abstract]

ifrs-full

AssetsLiabilitiesOfBenefitPlan

Monetary, instant, credit

label

Assets (liabilities) of benefit plan

IAS 26.35 a Disclosure

periodEndLabel

Net assets available for benefits at end of period

periodStartLabel

Net assets available for benefits at beginning of period

documentation

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

ifrs-full

AssetsObtained

Monetary, instant, debit

label

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

IFRS 7.38 a Disclosure

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

Monetary, instant, debit

label

Assets of benefit plan

IAS 26.35 a (i) Disclosure

documentation

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

ifrs-full

AssetsOtherThanCashOrCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013

Monetary, duration, debit

label

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

IAS 7.40 d Disclosure

documentation

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

ifrs-full

AssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomers

Monetary, instant, debit

label

Assets recognised from costs to obtain or fulfil contracts with customers

IFRS 15.128 a Disclosure

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

Monetary, instant, debit

label

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

IFRS 12.29 a Disclosure

documentation

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

ifrs-full

AssetsSoldOrRepledgedAsCollateralAtFairValue

Monetary, instant, debit

label

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

IFRS 7.15 b Disclosure

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

Monetary, instant, debit

label

Assets that entity continues to recognise

IFRS 7.42D e Disclosure

documentation

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

ifrs-full

AssetsThatEntityContinuesToRecogniseToExtentOfContinuingInvolvement

Monetary, instant, debit

label

Assets that entity continues to recognise to extent of continuing involvement

IFRS 7.42D f Disclosure

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

Monetary, instant, debit

label

Assets to which significant restrictions apply

IFRS 12.13 c Disclosure

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

Monetary, duration, credit

label

Assets transferred to structured entities, at time of transfer

IFRS 12.27 c Disclosure

documentation

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

ifrs-full

AssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear

Monetary, instant, debit

label

Assets with significant risk of material adjustments within next financial year

IAS 1.125 b Disclosure

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

Monetary, instant, credit

label

Associated liabilities that entity continues to recognise

IFRS 7.42D e Disclosure

documentation

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

ifrs-full

AssociatedLiabilitiesThatEntityContinuesToRecogniseToExtentOfContinuingInvolvement

Monetary, instant, credit

label

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

IFRS 7.42D f Disclosure

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

Total for all associates [member]

IAS 24.19 d Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 d Disclosure

documentation

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

ifrs-full

AtCostMember

Member

label

At cost [member]

IAS 27.16 c Disclosure, IAS 27.17 c Disclosure, IAS 40.32A Disclosure, IAS 41.50 Disclosure, IAS 41.55 Disclosure

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]

IAS 40.78 Disclosure

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]

IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 12.21 b (i) Disclosure, IFRS 13.93 a Disclosure

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]

IAS 1.104 Common practice, IAS 1.112 c Common practice

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.

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

AttributionOfExpensesByNatureToTheirFunctionDomain

Domain [default]

label

Attribution of expenses by nature to their function [domain]

IAS 1.104 Common practice, IAS 1.112 c Common practice

documentation

This member stands for the standard value of the ‘Attribution of expenses by nature to their function’ axis if no other member is used.

ifrs-full

AuditorsRemuneration

Monetary, duration, debit

label

Auditor’s remuneration

IAS 1.112 c Common practice

totalLabel

Total auditor’s remuneration

documentation

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

ifrs-full

AuditorsRemunerationAbstract

label

Auditor’s remuneration [abstract]

ifrs-full

AuditorsRemunerationForAuditServices

Monetary, duration, debit

label

Auditor’s remuneration for audit services

IAS 1.112 c Common practice

documentation

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

ifrs-full

AuditorsRemunerationForOtherServices

Monetary, duration, debit

label

Auditor’s remuneration for other services

IAS 1.112 c Common practice

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

Monetary, duration, debit

label

Auditor’s remuneration for tax services

IAS 1.112 c Common practice

documentation

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

ifrs-full

AuthorisedCapitalCommitmentsButNotContractedFor

Monetary, instant, credit

label

Authorised capital commitments but not contracted for

IAS 1.112 c Common practice

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

Percent

label

Average effective tax rate

IAS 12.81 c (ii) Disclosure

totalLabel

Total average effective tax rate

documentation

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

ifrs-full

AverageForeignExchangeRate

Decimal, duration

label

Average foreign exchange rate

IAS 1.112 c Common practice

documentation

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

ifrs-full

AverageNumberOfEmployees

Decimal, duration

label

Average number of employees

IAS 1.112 c Common practice

documentation

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

ifrs-full

AveragePriceOfHedgingInstrument

Decimal, instant

label

Average price of hedging instrument

IFRS 7.23B b Disclosure

documentation

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

ifrs-full

AverageRateOfHedgingInstrument

Percent

label

Average rate of hedging instrument

IFRS 7.23B b Disclosure

documentation

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

ifrs-full

BalancesOnCurrentAccountsFromCustomers

Monetary, instant, credit

label

Balances on current accounts from customers

IAS 1.112 c Common practice

documentation

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

ifrs-full

BalancesOnDemandDepositsFromCustomers

Monetary, instant, credit

label

Balances on demand deposits from customers

IAS 1.112 c Common practice

documentation

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

ifrs-full

BalancesOnOtherDepositsFromCustomers

Monetary, instant, credit

label

Balances on other deposits from customers

IAS 1.112 c Common practice

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

Monetary, instant, credit

label

Balances on term deposits from customers

IAS 1.112 c Common practice

documentation

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

ifrs-full

BalancesWithBanks

Monetary, instant, debit

label

Balances with banks

IAS 7.45 Common practice

documentation

The amount of cash balances held at banks.

ifrs-full

BankAcceptanceAssets

Monetary, instant, debit

label

Bank acceptance assets

IAS 1.55 Common practice

documentation

The amount of bank acceptances recognised as assets.

ifrs-full

BankAcceptanceLiabilities

Monetary, instant, credit

label

Bank acceptance liabilities

IAS 1.55 Common practice

documentation

The amount of bank acceptances recognised as liabilities.

ifrs-full

BankAndSimilarCharges

Monetary, duration, debit

label

Bank and similar charges

IAS 1.112 c Common practice

documentation

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

ifrs-full

BankBalancesAtCentralBanksOtherThanMandatoryReserveDeposits

Monetary, instant, debit

label

Bank balances at central banks other than mandatory reserve deposits

IAS 1.112 c Common practice

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

Monetary, instant, credit

label

Bank borrowings, undiscounted cash flows

IFRS 7.B11D Example, IFRS 7.IG31A Example

documentation

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

ifrs-full

BankDebtInstrumentsHeld

Monetary, instant, debit

label

Bank debt instruments held

IAS 1.112 c Common practice

documentation

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

ifrs-full

BankingArrangementsClassifiedAsCashEquivalents

Monetary, instant, debit

label

Other banking arrangements, classified as cash equivalents

IAS 7.45 Common practice

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

(Monetary), instant, credit

label

Bank overdrafts

IAS 7.45 Common practice

negatedLabel

Bank overdrafts

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]

ifrs-full

BasicEarningsLossPerInstrumentFromContinuingOperationsParticipatingEquityInstrumentsOtherThanOrdinaryShares

Per share

label

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

IAS 33.A14 Common practice

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, unless line item indicates otherwise [member]]

ifrs-full

BasicEarningsLossPerInstrumentFromDiscontinuedOperationsParticipatingEquityInstrumentsOtherThanOrdinaryShares

Per share

label

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

IAS 33.A14 Common practice

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

Per share

label

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

IAS 33.A14 Common practice

totalLabel

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

documentation

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

ifrs-full

BasicEarningsLossPerShare

Per share

label

Basic earnings (loss) per share

IAS 33.66 Disclosure, IAS 33.67 Disclosure

totalLabel

Total basic earnings (loss) per share

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.

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).

ifrs-full

BasicEarningsLossPerShareFromContinuingOperations

Per share

label

Basic earnings (loss) per share from continuing operations

IAS 33.66 Disclosure, IAS 33.67 Disclosure

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.

documentation

Basic earnings (loss) per share from continuing operations. [Refer: Basic earnings (loss) per share; Continuing operations, unless line item indicates otherwise [member]]

ifrs-full

BasicEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

Per share

label

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

IAS 33.67 Disclosure, IFRS 14.26 Disclosure

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.

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, unless line item indicates otherwise [member]]

ifrs-full

BasicEarningsLossPerShareFromDiscontinuedOperations

Per share

label

Basic earnings (loss) per share from discontinued operations

IAS 33.67 Disclosure, IAS 33.68 Disclosure

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.

documentation

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

ifrs-full

BasicEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

Per share

label

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

IAS 33.67 Disclosure, IFRS 14.26 Disclosure

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.

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]]

ifrs-full

BasicEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

Per share

label

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

IAS 33.67 Disclosure, IFRS 14.26 Disclosure

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.

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]

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

IFRS 8.33 a Disclosure

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]

IAS 41.43 Example

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

Monetary, instant, debit

label

Bearer plants

IAS 16.37 i Example

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]

IAS 16.37 i Example

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

(Monetary), duration, debit

label

Benefits paid or payable

IAS 26.35 b (v) Disclosure

negatedLabel

Benefits paid or payable

documentation

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

ifrs-full

BestEstimateAtAcquisitionDateOfContractualCashFlowsNotExpectedToBeCollectedForAcquiredReceivables

Monetary, instant, debit

label

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

IFRS 3.B64 h (iii) Disclosure

documentation

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

ifrs-full

BiologicalAssets

Monetary, instant, debit

label

Biological assets

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

periodEndLabel

Biological assets at end of period

periodStartLabel

Biological assets at beginning of period

documentation

The amount of living animals or plants recognised as assets.

ifrs-full

BiologicalAssetsAxis

Axis

label

Biological assets [axis]

IAS 41.50 Common practice

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]

IAS 41.43 Example

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

BiologicalAssetsByAgeDomain

Domain [default]

label

Biological assets by age [domain]

IAS 41.43 Example

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

BiologicalAssetsByGroupAxis

Axis

label

Biological assets by group [axis]

IAS 41.41 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

BiologicalAssetsByGroupDomain

Domain [default]

label

Biological assets by group [domain]

IAS 41.41 Disclosure

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

BiologicalAssetsByTypeAxis

Axis

label

Biological assets by type [axis]

IAS 41.43 Example

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

BiologicalAssetsByTypeDomain

Domain [default]

label

Biological assets by type [domain]

IAS 41.43 Example

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

BiologicalAssetsDomain

Domain [default]

label

Biological assets [domain]

IAS 41.50 Common practice

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

Monetary, instant, debit

label

Biological assets pledged as security for liabilities

IAS 41.49 a Disclosure

documentation

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

ifrs-full

BiologicalAssetsWhoseTitleIsRestricted

Monetary, instant, debit

label

Biological assets whose title is restricted

IAS 41.49 a Disclosure

documentation

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

ifrs-full

BondsIssued

Monetary, instant, credit

label

Bonds issued

IAS 1.112 c Common practice

documentation

The amount of bonds issued by the entity.

ifrs-full

BondsIssuedUndiscountedCashFlows

Monetary, instant, credit

label

Bonds issued, undiscounted cash flows

IFRS 7.B11D Example, IFRS 7.IG31A Example

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

Monetary, duration

label

Borrowing costs capitalised

IAS 23.26 a Disclosure

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]; Risk diversification effect [member]; Treasury shares [member]]

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.

ifrs-full

BorrowingCostsIncurred

Monetary, duration

label

Borrowing costs incurred

IAS 1.112 c Common practice

totalLabel

Total borrowing costs incurred

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]; Risk diversification effect [member]; Treasury shares [member]]

documentation

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

ifrs-full

BorrowingCostsRecognisedAsExpense

Monetary, duration, debit

label

Borrowing costs recognised as expense

IAS 1.112 c Common practice

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

Monetary, instant, credit

label

Borrowings

IAS 1.55 Common practice

totalLabel

Total borrowings

documentation

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

ifrs-full

BorrowingsAbstract

label

Borrowings [abstract]

ifrs-full

BorrowingsAdjustmentToInterestRateBasis

Percent

label

Borrowings, adjustment to interest rate basis

IFRS 7.7 Common practice

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]

IFRS 7.7 Common practice

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

BorrowingsByNameDomain

Domain [default]

label

Borrowings by name [domain]

IFRS 7.7 Common practice

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

Percent

label

Borrowings, interest rate

IFRS 7.7 Common practice

documentation

The interest rate on borrowings. [Refer: Borrowings]

ifrs-full

BorrowingsInterestRateBasis

Text

label

Borrowings, interest rate basis

IFRS 7.7 Common practice

documentation

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

ifrs-full

BorrowingsMaturity

Text

label

Borrowings, maturity

IFRS 7.7 Common practice

documentation

The maturity of borrowings. [Refer: Borrowings]

ifrs-full

BorrowingsOriginalCurrency

Text

label

Borrowings, original currency

IFRS 7.7 Common practice

documentation

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

ifrs-full

BorrowingsRecognisedAsOfAcquisitionDate

(Monetary), instant, credit

label

Borrowings recognised as of acquisition date

IFRS 3.B64 i Common practice

negatedLabel

Borrowings recognised as of acquisition date

documentation

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

ifrs-full

BottomOfRangeMember

Member

label

Bottom of range [member]

IAS 7.44H b (iii) Disclosure, IFRS 13.B6 Example, IFRS 13.IE63 Example, IFRS 14.33 b Disclosure, IFRS 17.120 Disclosure, IFRS 2.45 d Disclosure, IFRS 7.7 Common practice

documentation

This member stands for the bottom of a range.

ifrs-full

BrandNames

Monetary, instant, debit

label

Brand names

IAS 38.119 a Example

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]

IAS 38.119 a Example

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

BreachesWhichPermittedLenderToDemandAcceleratedRepaymentWereRemediedOrTermsOfLoansPayableWereRenegotiatedBeforeFinancialStatementsWereAuthorisedForIssue

True/False

label

Breaches which permitted lender to demand accelerated repayment were remedied or terms of loans payable were renegotiated before financial statements were authorised for issue

IFRS 7.19 Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates (true false) whether breaches of loan terms that permitted the lender to demand accelerated repayment were remedied, or terms of loans payable were renegotiated, before the financial statements were authorised for issue.

ifrs-full

BroadcastingRightsMember

Member

label

Broadcasting rights [member]

IAS 38.119 Common practice

documentation

This member stands for broadcasting rights.

ifrs-full

BrokerageFeeExpense

(Monetary), duration, debit

label

Brokerage fee expense

IAS 1.112 c Common practice

negatedLabel

Brokerage fee expense

documentation

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

ifrs-full

BrokerageFeeIncome

Monetary, duration, credit

label

Brokerage fee income

IAS 1.112 c Common practice

documentation

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

ifrs-full

Buildings

Monetary, instant, debit

label

Buildings

IAS 16.37 Common practice

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]

IAS 16.37 Common practice

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]

IFRS 3.B64 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

BusinessCombinationsDomain

Domain [default]

label

Business combinations [domain]

IFRS 3.B64 Disclosure, IFRS 3.B67 Disclosure

documentation

This member stands for the standard value for the ‘Business combinations’ axis if no other member is used.

ifrs-full

BusinessCombinationsMember

Member

label

Total for all business combinations [member]

IFRS 3.B64 Disclosure

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

Monetary, duration, credit

label

Cancellation of treasury shares

IAS 1.106 d Common practice

documentation

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

ifrs-full

CapitalCommitments

Monetary, instant, credit

label

Capital commitments

IAS 1.112 c Common practice

totalLabel

Total capital commitments

documentation

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

ifrs-full

CapitalCommitmentsAbstract

label

Capital commitments [abstract]

ifrs-full

CapitalisationRateMeasurementInputMember

Member

label

Capitalisation rate, measurement input [member]

IFRS 13.93 d Example, IFRS 13.IE63 Example

documentation

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

ifrs-full

CapitalisationRateOfBorrowingCostsEligibleForCapitalisation

Percent

label

Capitalisation rate of borrowing costs eligible for capitalisation

IAS 23.26 b Disclosure

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]

IAS 38.119 Common practice

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

Monetary, instant, credit

label

Capital redemption reserve

IAS 1.55 Common practice

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]

IAS 1.108 Common practice

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]

IAS 1.136 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

CapitalRequirementsDomain

Domain [default]

label

Capital requirements [domain]

IAS 1.136 Disclosure

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

Monetary, instant, credit

label

Capital reserve

IAS 1.55 Common practice

documentation

A component of equity representing the capital reserves.

ifrs-full

CapitalReserveMember

Member

label

Capital reserve [member]

IAS 1.108 Common practice

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]

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 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

CarryingAmountMember

Member [default]

label

Carrying amount [member]

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 Disclosure

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

CarryingAmountOfAssetsAffectedByCurrencyNotBeingExchangeable

Monetary, instant, debit

label

Carrying amount of assets affected by currency not being exchangeable

Effective 2025-01-01 IAS 21.A19 c Disclosure

documentation

The carrying amount of assets affected by a currency not being exchangeable into another currency.

ifrs-full

CarryingAmountOfAssetsExposedToRisk

Monetary, instant, debit

label

Carrying amount of assets exposed to risk

Effective 2025-01-01 IAS 21.A19 f Disclosure

documentation

The carrying amount of assets exposed to risk because a currency is not exchangeable into another currency.

ifrs-full

CarryingAmountOfLiabilitiesAffectedByCurrencyNotBeingExchangeable

Monetary, instant, credit

label

Carrying amount of liabilities affected by currency not being exchangeable

Effective 2025-01-01 IAS 21.A19 c Disclosure

documentation

The carrying amount of liabilities affected by a currency not being exchangeable into another currency.

ifrs-full

CarryingAmountOfLiabilitiesExposedToRisk

Monetary, instant, credit

label

Carrying amount of liabilities exposed to risk

Effective 2025-01-01 IAS 21.A19 f Disclosure

documentation

The carrying amount of liabilities exposed to risk because a currency is not exchangeable into another currency.

ifrs-full

CarryingAmountOfNoncurrentLiabilitiesWithCovenants

Monetary, instant, credit

label

Carrying amount of non-current liabilities with covenants

IAS 1.76ZA a Disclosure

documentation

The carrying amount of a non-current liability with covenants arising from a loan arrangement for which the entity’s right to defer settlement is subject to the entity complying with covenants within twelve months after the reporting period.

ifrs-full

CarryingAmountsDeterminedUnderPreviousGAAPWereAllocatedIfEntityUsesExemptionInIFRS1D8Ab

True/False

label

Carrying amounts determined under previous GAAP were allocated if entity uses exemption in IFRS 1.D8A(b)

IFRS 1.31A Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates (true false) whether carrying amounts determined under previous GAAP were allocated if the entity applies the exemption in paragraph D8A(b) of IFRS 1 for oil and gas assets.

ifrs-full

CarryingAmountsWereDeterminedUnderPreviousGAAPIfEntityUsesExemptionInIFRS1D8B

True/False

label

Carrying amounts were determined under previous GAAP if entity uses exemption in IFRS 1.D8B

IFRS 1.31B Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates (true false) whether carrying amounts were determined under previous GAAP if the entity applies the exemption in paragraph D8B of IFRS 1 for operations subject to rate regulation.

ifrs-full

Cash

Monetary, instant, debit

label

Cash

IAS 7.45 Common practice

totalLabel

Total cash

documentation

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

ifrs-full

CashAbstract

label

Cash [abstract]

ifrs-full

CashAdvancesAndLoansFromRelatedParties

Monetary, duration, debit

label

Cash advances and loans from related parties

IAS 7.17 Common practice