Commission Delegated Regulation (EU) 2025/19 of 26 September 2024 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2024 update of the taxonomy for the single electronic reporting format

Type Delegated Regulation
Publication 2025-01-15
State In force
Text As published
Department European Commission, FISMA
Source EUR-Lex
articles 2

This is the act as published. Later amendments are not folded into the text below: each one is a separate act in this repository and an entry in this law's history.

Reform history JSON API
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
ifrs-full AbnormallyLargeChangesInAssetPricesOrForeignExchangeRatesMember Member documentation This member stands for abnormally large changes in asset prices or foreign exchange rates. IAS 10.22 g Example
ifrs-full AccountingEstimatesAxis Axis label Accounting estimates [axis] IAS 8.39 Disclosure
ifrs-full AccountingEstimatesAxis Axis 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. IAS 8.39 Disclosure
ifrs-full AccountingEstimatesDomain Domain [default] label Accounting estimates [domain] IAS 8.39 Disclosure
ifrs-full AccountingEstimatesDomain Domain [default] 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. IAS 8.39 Disclosure
ifrs-full AccountingPolicyDecisionToUseExceptionInIFRS1348Assets True/False label Accounting policy decision to use exception in IFRS 13.48, assets IFRS 13.96 Disclosure
ifrs-full AccountingPolicyDecisionToUseExceptionInIFRS1348Assets True/False 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. IFRS 13.96 Disclosure
ifrs-full AccountingPolicyDecisionToUseExceptionInIFRS1348Assets True/False 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 13.96 Disclosure
ifrs-full AccountingPolicyDecisionToUseExceptionInIFRS1348Liabilities True/False label Accounting policy decision to use exception in IFRS 13.48, liabilities IFRS 13.96 Disclosure
ifrs-full AccountingPolicyDecisionToUseExceptionInIFRS1348Liabilities True/False 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. IFRS 13.96 Disclosure
ifrs-full AccountingPolicyDecisionToUseExceptionInIFRS1348Liabilities True/False 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 13.96 Disclosure
ifrs-full AccountingProfit Monetary, duration, credit label Accounting profit IAS 12.81 c (i) Disclosure, IAS 12.81 c (ii) Disclosure
ifrs-full AccountingProfit Monetary, duration, credit documentation The amount of profit (loss) for a period before deducting tax expense. [Refer: Profit (loss)] IAS 12.81 c (i) Disclosure, IAS 12.81 c (ii) Disclosure
ifrs-full Accruals Monetary, instant, credit label Accruals IAS 1.78 Common practice
ifrs-full Accruals Monetary, instant, credit 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. IAS 1.78 Common practice
ifrs-full AccrualsAndDeferredIncomeIncludingContractLiabilities Monetary, instant, credit label Accruals and deferred income including contract liabilities IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full AccrualsAndDeferredIncomeIncludingContractLiabilities Monetary, instant, credit totalLabel Total accruals and deferred income including contract liabilities IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full AccrualsAndDeferredIncomeIncludingContractLiabilities Monetary, instant, credit documentation The amount of accruals and deferred income, including contract liabilities. [Refer: Accruals; Deferred income including contract liabilities] IAS 1.55 Common practice, IAS 1.78 Common practice
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
ifrs-full AccrualsClassifiedAsCurrent Monetary, instant, credit documentation The amount of accruals classified as current. [Refer: Accruals] IAS 1.78 Common practice
ifrs-full AccrualsClassifiedAsNoncurrent Monetary, instant, credit label Accruals classified as non-current IAS 1.78 Common practice
ifrs-full AccrualsClassifiedAsNoncurrent Monetary, instant, credit documentation The amount of accruals classified as non-current. [Refer: Accruals] IAS 1.78 Common practice
ifrs-full AccruedIncomeIncludingContractAssets Monetary, instant, debit label Accrued income including contract assets IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full AccruedIncomeIncludingContractAssets Monetary, instant, debit totalLabel Total accrued income including contract assets IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full AccruedIncomeIncludingContractAssets Monetary, instant, debit documentation The amount of assets representing income that has been earned but is not yet a receivable, including contract assets. [Refer: Contract assets] IAS 1.55 Common practice, IAS 1.78 Common practice
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
ifrs-full AccruedIncomeOtherThanContractAssets Monetary, instant, debit documentation The amount of assets representing income that has been earned but is not yet a receivable, other than contract assets. [Refer: Contract assets] IAS 1.55 Common practice, IAS 1.78 Common practice
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
ifrs-full AccumulatedChangesInFairValueOfFinancialAssetsAttributableToChangesInCreditRiskOfFinancialAssets Monetary, instant, debit 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 7.9 c Disclosure
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
ifrs-full AccumulatedChangesInFairValueOfFinancialAssetsRelatedCreditDerivativesOrSimilarInstruments Monetary, instant 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 7.9 d Disclosure
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
ifrs-full AccumulatedChangesInFairValueOfFinancialLiabilityAttributableToChangesInCreditRiskOfLiability Monetary, instant, credit 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 7.10A a Disclosure, IFRS 7.10 a Disclosure
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
ifrs-full AccumulatedChangesInFairValueOfLoanOrReceivableAttributableToChangesInCreditRiskOfFinancialAssets Monetary, instant, debit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.9 c Disclosure
ifrs-full AccumulatedChangesInFairValueOfLoanOrReceivableAttributableToChangesInCreditRiskOfFinancialAssets Monetary, instant, debit 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]] Expired 2023-01-01 IFRS 7.9 c Disclosure
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
ifrs-full AccumulatedChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstruments Monetary, instant commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.9 d Disclosure
ifrs-full AccumulatedChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstruments Monetary, instant 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] Expired 2023-01-01 IFRS 7.9 d Disclosure
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
ifrs-full AccumulatedDepreciationAmortisationAndImpairmentMember Member documentation This member stands for accumulated depreciation, amortisation and impairment. [Refer: Impairment loss; Depreciation and amortisation expense] 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
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
ifrs-full AccumulatedDepreciationAndAmortisationMember Member documentation This member stands for accumulated depreciation and amortisation. [Refer: Depreciation and amortisation expense] 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
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
ifrs-full AccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountAssets Monetary, instant, debit 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 7.24B a (ii) Disclosure
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
ifrs-full AccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountLiabilities Monetary, instant, credit 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 7.24B a (ii) Disclosure
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
ifrs-full AccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesAssets Monetary, instant, debit 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 7.24B a (v) Disclosure
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
ifrs-full AccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesLiabilities Monetary, instant, credit 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 7.24B a (v) Disclosure
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
ifrs-full AccumulatedImpairmentMember Member documentation This member stands for accumulated impairment. [Refer: Impairment loss] 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
ifrs-full AccumulatedOtherComprehensiveIncome Monetary, instant, credit label Accumulated other comprehensive income IAS 1.55 Common practice
ifrs-full AccumulatedOtherComprehensiveIncome Monetary, instant, credit totalLabel Total accumulated other comprehensive income IAS 1.55 Common practice
ifrs-full AccumulatedOtherComprehensiveIncome Monetary, instant, credit 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] IAS 1.55 Common practice
ifrs-full AccumulatedOtherComprehensiveIncomeAbstract label Accumulated other comprehensive income [abstract]
ifrs-full AccumulatedOtherComprehensiveIncomeMember Member label Accumulated other comprehensive income [member] IAS 1.108 Common practice
ifrs-full AccumulatedOtherComprehensiveIncomeMember Member documentation This member stands for accumulated other comprehensive income. [Refer: Other comprehensive income] IAS 1.108 Common practice
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
ifrs-full AcquisitiondateFairValueOfEquityInterestInAcquireeHeldByAcquirerImmediatelyBeforeAcquisitionDate Monetary, instant, credit 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 3.B64 p (i) Disclosure
ifrs-full AcquisitiondateFairValueOfTotalConsiderationTransferred Monetary, instant, credit label Consideration transferred, acquisition-date fair value IFRS 3.B64 f Disclosure
ifrs-full AcquisitiondateFairValueOfTotalConsiderationTransferred Monetary, instant, credit totalLabel Total consideration transferred, acquisition-date fair value IFRS 3.B64 f Disclosure
ifrs-full AcquisitiondateFairValueOfTotalConsiderationTransferred Monetary, instant, credit documentation The fair value, at acquisition date, of the consideration transferred in a business combination. [Refer: Total for all business combinations [member]] IFRS 3.B64 f Disclosure
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
ifrs-full AcquisitionrelatedCostsForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination Monetary, duration, debit 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 3.B64 m Disclosure
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
ifrs-full AcquisitionrelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination Monetary, duration, debit 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 3.B64 m Disclosure
ifrs-full AcquisitionsThroughBusinessCombinationsBiologicalAssets Monetary, duration, debit label Acquisitions through business combinations, biological assets IAS 41.50 e Disclosure
ifrs-full AcquisitionsThroughBusinessCombinationsBiologicalAssets Monetary, duration, debit documentation The increase in biological assets resulting from acquisitions through business combinations. [Refer: Total for all business combinations [member]; Biological assets] IAS 41.50 e Disclosure
ifrs-full AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill Monetary, duration, debit label Acquisitions through business combinations, intangible assets and goodwill IAS 38.118 e (i) Common practice
ifrs-full AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill Monetary, duration, debit 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] IAS 38.118 e (i) Common practice
ifrs-full AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill Monetary, duration, debit label Acquisitions through business combinations, intangible assets other than goodwill IAS 38.118 e (i) Disclosure
ifrs-full AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill Monetary, duration, debit 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] IAS 38.118 e (i) Disclosure
ifrs-full AcquisitionsThroughBusinessCombinationsInvestmentProperty Monetary, duration, debit label Acquisitions through business combinations, investment property IAS 40.76 b Disclosure, IAS 40.79 d (ii) Disclosure
ifrs-full AcquisitionsThroughBusinessCombinationsInvestmentProperty Monetary, duration, debit documentation The increase in investment property resulting from acquisitions through business combinations. [Refer: Total for all business combinations [member]; Investment property] IAS 40.76 b Disclosure, IAS 40.79 d (ii) Disclosure
ifrs-full AcquisitionsThroughBusinessCombinationsOtherProvisions Monetary, duration, credit label Acquisitions through business combinations, other provisions IAS 37.84 Common practice
ifrs-full AcquisitionsThroughBusinessCombinationsOtherProvisions Monetary, duration, credit documentation The increase in other provisions resulting from acquisitions through business combinations. [Refer: Total for all business combinations [member]; Other provisions] IAS 37.84 Common practice
ifrs-full AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment Monetary, duration, debit label Acquisitions through business combinations, property, plant and equipment IAS 16.73 e (iii) Disclosure
ifrs-full AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment Monetary, duration, debit 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] IAS 16.73 e (iii) Disclosure
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
ifrs-full AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipmentIncludingRightofuseAssets Monetary, duration, debit 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] IAS 16.73 e Common practice
ifrs-full AcquisitionsThroughBusinessCombinationsRightofuseAssets Monetary, duration, debit label Acquisitions through business combinations, right-of-use assets IAS 16.73 e Common practice
ifrs-full AcquisitionsThroughBusinessCombinationsRightofuseAssets Monetary, duration, debit 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] IAS 16.73 e Common practice
ifrs-full ActualClaimsThatAriseFromContractsWithinScopeOfIFRS17 Monetary, instant, debit label Actual claims that arise from contracts within scope of IFRS 17 IFRS 17.130 Disclosure
ifrs-full ActualClaimsThatAriseFromContractsWithinScopeOfIFRS17 Monetary, instant, debit documentation The amount of the actual claims that arise from contracts within the scope of IFRS 17. IFRS 17.130 Disclosure
ifrs-full ActuarialAssumptionOfDiscountRates Percent label Actuarial assumption of discount rates IAS 19.144 Common practice
ifrs-full ActuarialAssumptionOfDiscountRates Percent 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]] IAS 19.144 Common practice
ifrs-full ActuarialAssumptionOfDiscountRatesMember Member label Actuarial assumption of discount rates [member] IAS 19.145 Common practice
ifrs-full ActuarialAssumptionOfDiscountRatesMember Member documentation This member stands for the discount rates used as actuarial assumptions. [Refer: Actuarial assumptions [domain]] IAS 19.145 Common practice
ifrs-full ActuarialAssumptionOfExpectedRatesOfInflation Percent label Actuarial assumption of expected rates of inflation IAS 19.144 Common practice
ifrs-full ActuarialAssumptionOfExpectedRatesOfInflation Percent 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]] IAS 19.144 Common practice
ifrs-full ActuarialAssumptionOfExpectedRatesOfInflationMember Member label Actuarial assumption of expected rates of inflation [member] IAS 19.145 Common practice
ifrs-full ActuarialAssumptionOfExpectedRatesOfInflationMember Member documentation This member stands for the expected rates of inflation used as actuarial assumptions. [Refer: Actuarial assumptions [domain]] IAS 19.145 Common practice
ifrs-full ActuarialAssumptionOfExpectedRatesOfPensionIncreases Percent label Actuarial assumption of expected rates of pension increases IAS 19.144 Common practice
ifrs-full ActuarialAssumptionOfExpectedRatesOfPensionIncreases Percent 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]] IAS 19.144 Common practice
ifrs-full ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember Member label Actuarial assumption of expected rates of pension increases [member] IAS 19.145 Common practice
ifrs-full ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember Member documentation This member stands for the expected rates of pension increases used as actuarial assumptions. [Refer: Actuarial assumptions [domain]] IAS 19.145 Common practice
ifrs-full ActuarialAssumptionOfExpectedRatesOfSalaryIncreases Percent label Actuarial assumption of expected rates of salary increases IAS 19.144 Common practice
ifrs-full ActuarialAssumptionOfExpectedRatesOfSalaryIncreases Percent 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]] IAS 19.144 Common practice
ifrs-full ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember Member label Actuarial assumption of expected rates of salary increases [member] IAS 19.145 Common practice
ifrs-full ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember Member documentation This member stands for the expected rates of salary increases used as actuarial assumptions. [Refer: Actuarial assumptions [domain]] IAS 19.145 Common practice
ifrs-full ActuarialAssumptionOfLifeExpectancyAfterRetirement2019 Duration label Actuarial assumption of life expectancy after retirement IAS 19.144 Common practice
ifrs-full ActuarialAssumptionOfLifeExpectancyAfterRetirement2019 Duration 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]] IAS 19.144 Common practice
ifrs-full ActuarialAssumptionOfLifeExpectancyAfterRetirementMember Member label Actuarial assumption of life expectancy after retirement [member] IAS 19.145 Common practice
ifrs-full ActuarialAssumptionOfLifeExpectancyAfterRetirementMember Member documentation This member stands for the life expectancy after retirement used as actuarial assumptions. [Refer: Actuarial assumptions [domain]] IAS 19.145 Common practice
ifrs-full ActuarialAssumptionOfMedicalCostTrendRates Percent label Actuarial assumption of medical cost trend rates IAS 19.144 Common practice
ifrs-full ActuarialAssumptionOfMedicalCostTrendRates Percent 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]] IAS 19.144 Common practice
ifrs-full ActuarialAssumptionOfMedicalCostTrendRatesMember Member label Actuarial assumption of medical cost trend rates [member] IAS 19.145 Common practice
ifrs-full ActuarialAssumptionOfMedicalCostTrendRatesMember Member documentation This member stands for the medical cost trend rates used as actuarial assumptions. [Refer: Actuarial assumptions [domain]] IAS 19.145 Common practice
ifrs-full ActuarialAssumptionOfMortalityRates Decimal, instant label Actuarial assumption of mortality rates IAS 19.144 Common practice
ifrs-full ActuarialAssumptionOfMortalityRates Decimal, instant 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]] IAS 19.144 Common practice
ifrs-full ActuarialAssumptionOfMortalityRatesMember Member label Actuarial assumption of mortality rates [member] IAS 19.145 Common practice
ifrs-full ActuarialAssumptionOfMortalityRatesMember Member documentation This member stands for the mortality rates used as actuarial assumptions. [Refer: Actuarial assumptions [domain]] IAS 19.145 Common practice
ifrs-full ActuarialAssumptionOfRetirementAge2019 Duration label Actuarial assumption of retirement age IAS 19.144 Common practice
ifrs-full ActuarialAssumptionOfRetirementAge2019 Duration 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]] IAS 19.144 Common practice
ifrs-full ActuarialAssumptionOfRetirementAgeMember Member label Actuarial assumption of retirement age [member] IAS 19.145 Common practice
ifrs-full ActuarialAssumptionOfRetirementAgeMember Member documentation This member stands for the retirement age used as actuarial assumptions. [Refer: Actuarial assumptions [domain]] IAS 19.145 Common practice
ifrs-full ActuarialAssumptionsAxis Axis label Actuarial assumptions [axis] IAS 19.145 Disclosure
ifrs-full ActuarialAssumptionsAxis Axis 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. IAS 19.145 Disclosure
ifrs-full ActuarialAssumptionsDomain Domain [default] label Actuarial assumptions [domain] IAS 19.145 Disclosure
ifrs-full ActuarialAssumptionsDomain Domain [default] 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. IAS 19.145 Disclosure
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
ifrs-full ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsBeforeTaxDefinedBenefitPlans Monetary, duration, credit 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] IAS 19.135 b Common practice
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
ifrs-full ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetDefinedBenefitLiabilityAsset (Monetary), duration, debit negatedLabel Increase (decrease) in net defined benefit liability (asset) resulting from actuarial losses (gains) arising from changes in demographic assumptions IAS 19.141 c (ii) Disclosure
ifrs-full ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetDefinedBenefitLiabilityAsset (Monetary), duration, debit 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)] IAS 19.141 c (ii) Disclosure
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
ifrs-full ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetOfTaxDefinedBenefitPlans Monetary, duration, credit 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] IAS 19.135 b Common practice
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
ifrs-full ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsBeforeTaxDefinedBenefitPlans Monetary, duration, credit 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] IAS 19.135 b Common practice
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
ifrs-full ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset (Monetary), duration, debit negatedLabel Increase (decrease) in net defined benefit liability (asset) resulting from actuarial losses (gains) arising from changes in financial assumptions IAS 19.141 c (iii) Disclosure
ifrs-full ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset (Monetary), duration, debit 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)] IAS 19.141 c (iii) Disclosure
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
ifrs-full ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetOfTaxDefinedBenefitPlans Monetary, duration, credit 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] IAS 19.135 b Common practice
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
ifrs-full ActuarialGainsLossesArisingFromExperienceAdjustmentsBeforeTaxDefinedBenefitPlans Monetary, duration, credit 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] IAS 19.135 b Common practice
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
ifrs-full ActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset (Monetary), duration, debit negatedLabel Increase (decrease) in net defined benefit liability (asset) resulting from actuarial losses (gains) arising from experience adjustments IAS 19.141 c Common practice
ifrs-full ActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset (Monetary), duration, debit 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)] IAS 19.141 c Common practice
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
ifrs-full ActuarialGainsLossesArisingFromExperienceAdjustmentsNetOfTaxDefinedBenefitPlans Monetary, duration, credit 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] IAS 19.135 b Common practice
ifrs-full ActuarialPresentValueOfPromisedRetirementBenefits Monetary, instant, credit label Actuarial present value of promised retirement benefits IAS 26.35 d Disclosure
ifrs-full ActuarialPresentValueOfPromisedRetirementBenefits Monetary, instant, credit documentation The present value of the expected payments by a retirement benefit plan to existing and past employees, attributable to the service already rendered. IAS 26.35 d Disclosure
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
ifrs-full AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets Monetary, duration commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.16 Common practice
ifrs-full AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets Monetary, duration 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] Expired 2023-01-01 IFRS 7.16 Common practice
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
ifrs-full AdditionalInformationAboutEntityExposureToRisk Text documentation Additional information about the entity’s exposure to risk when the quantitative data disclosed are unrepresentative. IFRS 7.35 Disclosure
ifrs-full AdditionalInformationAboutInsuranceContractsExplanatory Text block label Additional information about insurance contracts [text block] IFRS 17.94 Disclosure
ifrs-full AdditionalInformationAboutInsuranceContractsExplanatory Text block documentation Additional information about insurance contracts necessary to meet the objective of the disclosure requirements in IFRS 17. [Refer: Insurance contracts [domain]] IFRS 17.94 Disclosure
ifrs-full AdditionalInformationAboutNatureAndFinancialEffectOfBusinessCombination Text label Additional information about nature and financial effect of business combination IFRS 3.63 Disclosure
ifrs-full AdditionalInformationAboutNatureAndFinancialEffectOfBusinessCombination Text 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 3.63 Disclosure
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
ifrs-full AdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatory Text block documentation The disclosure of additional information about the nature of, and changes in, risks associated with interests in structured entities. IFRS 12.B25 Disclosure
ifrs-full AdditionalInformationAboutSharebasedPaymentArrangements Text block label Additional information about share-based payment arrangements [text block] IFRS 2.52 Disclosure
ifrs-full AdditionalInformationAboutSharebasedPaymentArrangements Text block 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 2.52 Disclosure
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
ifrs-full AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination Monetary, duration, credit totalLabel Total additional liabilities, contingent liabilities recognised in business combination IFRS 3.B67 c Disclosure
ifrs-full AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination Monetary, duration, credit 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 3.B67 c Disclosure
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
ifrs-full AdditionalPaidinCapital Monetary, instant, credit 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. IAS 1.55 Common practice
ifrs-full AdditionalPaidinCapitalMember Member label Additional paid-in capital [member] IAS 1.108 Common practice
ifrs-full AdditionalPaidinCapitalMember Member 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. IAS 1.108 Common practice
ifrs-full AdditionalProvisionsOtherProvisions Monetary, duration, credit label Additional provisions, other provisions IAS 37.84 b Disclosure
ifrs-full AdditionalProvisionsOtherProvisions Monetary, duration, credit totalLabel Total additional provisions, other provisions IAS 37.84 b Disclosure
ifrs-full AdditionalProvisionsOtherProvisions Monetary, duration, credit documentation The amount of additional other provisions made. [Refer: Other provisions] IAS 37.84 b Disclosure
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
ifrs-full AdditionalRecognitionGoodwill Monetary, duration, debit 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 3.B67 d (ii) Disclosure
ifrs-full AdditionsFromAcquisitionsInvestmentProperty Monetary, duration, debit label Additions from acquisitions, investment property IAS 40.76 a Disclosure, IAS 40.79 d (i) Disclosure
ifrs-full AdditionsFromAcquisitionsInvestmentProperty Monetary, duration, debit documentation The amount of additions to investment property resulting from acquisitions. [Refer: Investment property] IAS 40.76 a Disclosure, IAS 40.79 d (i) Disclosure
ifrs-full AdditionsFromPurchasesBiologicalAssets Monetary, duration, debit label Additions from purchases, biological assets IAS 41.50 b Disclosure
ifrs-full AdditionsFromPurchasesBiologicalAssets Monetary, duration, debit documentation The amount of additions to biological assets resulting from purchases. [Refer: Biological assets] IAS 41.50 b Disclosure
ifrs-full AdditionsFromSubsequentExpenditureRecognisedAsAssetBiologicalAssets Monetary, duration, debit label Additions from subsequent expenditure recognised as asset, biological assets IAS 41.50 Common practice
ifrs-full AdditionsFromSubsequentExpenditureRecognisedAsAssetBiologicalAssets Monetary, duration, debit documentation The amount of additions to biological assets resulting from subsequent expenditure recognised as an asset. [Refer: Biological assets] IAS 41.50 Common practice
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
ifrs-full AdditionsFromSubsequentExpenditureRecognisedAsAssetInvestmentProperty Monetary, duration, debit documentation The amount of additions to investment property resulting from subsequent expenditure recognised as an asset. [Refer: Investment property] IAS 40.76 a Disclosure, IAS 40.79 d (i) Disclosure
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
ifrs-full AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets Monetary, duration, debit totalLabel Total additions other than through business combinations, biological assets IAS 41.50 Common practice
ifrs-full AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets Monetary, duration, debit documentation The amount of additions to biological assets, other than those acquired through business combinations. [Refer: Total for all business combinations [member]; Biological assets] IAS 41.50 Common practice
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
ifrs-full AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill Monetary, duration, debit 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] IAS 38.118 e (i) Disclosure
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
ifrs-full AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty Monetary, duration, debit totalLabel Total additions other than through business combinations, investment property IAS 40.76 a Disclosure, IAS 40.79 d (i) Disclosure
ifrs-full AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty Monetary, duration, debit documentation The amount of additions to investment property other than those acquired through business combinations. [Refer: Total for all business combinations [member]; Investment property] IAS 40.76 a Disclosure, IAS 40.79 d (i) Disclosure
ifrs-full AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment Monetary, duration, debit label Additions other than through business combinations, property, plant and equipment IAS 16.73 e (i) Disclosure
ifrs-full AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment Monetary, duration, debit 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] IAS 16.73 e (i) Disclosure
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
ifrs-full AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipmentIncludingRightofuseAssets Monetary, duration, debit 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] IAS 16.73 e Common practice
ifrs-full AdditionsOtherThanThroughBusinessCombinationsRightofuseAssets Monetary, duration, debit label Additions other than through business combinations, right-of-use assets IAS 16.73 e Common practice
ifrs-full AdditionsOtherThanThroughBusinessCombinationsRightofuseAssets Monetary, duration, debit 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] IAS 16.73 e Common practice
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
ifrs-full AdditionsToNoncurrentAssets Monetary, duration, debit 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 8.24 b Disclosure, IFRS 8.28 e Disclosure
ifrs-full AdditionsToRightofuseAssets Monetary, duration, debit label Additions to right-of-use assets IFRS 16.53 h Disclosure
ifrs-full AdditionsToRightofuseAssets Monetary, duration, debit documentation The amount of additions to right-of-use assets. [Refer: Right-of-use assets] IFRS 16.53 h Disclosure
ifrs-full AddressOfRegisteredOfficeOfEntity Text label Address of entity’s registered office IAS 1.138 a Disclosure
ifrs-full AddressOfRegisteredOfficeOfEntity Text documentation The address at which the entity’s office is registered. IAS 1.138 a Disclosure
ifrs-full AddressWhereConsolidatedFinancialStatementsAreObtainable Text label Address where consolidated financial statements are obtainable IAS 27.16 a Disclosure
ifrs-full AddressWhereConsolidatedFinancialStatementsAreObtainable Text 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]] IAS 27.16 a Disclosure
ifrs-full AdjustedWeightedAverageShares Shares label Weighted average number of ordinary shares used in calculating diluted earnings per share IAS 33.70 b Disclosure
ifrs-full AdjustedWeightedAverageShares Shares 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]] IAS 33.70 b Disclosure
ifrs-full AdjustmentsForAmortisationExpense Monetary, duration, debit label Adjustments for amortisation expense IAS 7.20 Common practice
ifrs-full AdjustmentsForAmortisationExpense Monetary, duration, debit 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] IAS 7.20 Common practice
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
ifrs-full AdjustmentsForAmountsTransferredToInitialCarryingAmountOfHedgedItems (Monetary), duration, debit 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 Expired 2023-01-01 IFRS 7.23 e Disclosure
ifrs-full AdjustmentsForAmountsTransferredToInitialCarryingAmountOfHedgedItems (Monetary), duration, debit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.23 e Disclosure
ifrs-full AdjustmentsForAmountsTransferredToInitialCarryingAmountOfHedgedItems (Monetary), duration, debit 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]] Expired 2023-01-01 IFRS 7.23 e Disclosure
ifrs-full AdjustmentsForCurrentTaxOfPriorPeriod Monetary, duration, debit label Adjustments for current tax of prior periods IAS 12.80 b Example
ifrs-full AdjustmentsForCurrentTaxOfPriorPeriod Monetary, duration, debit documentation Adjustments of tax expense (income) recognised in the period for current tax of prior periods. IAS 12.80 b Example
ifrs-full AdjustmentsForDecreaseIncreaseInAccruedIncomeIncludingContractAssets Monetary, duration, debit label Adjustments for decrease (increase) in accrued income including contract assets IAS 7.20 a Common practice
ifrs-full AdjustmentsForDecreaseIncreaseInAccruedIncomeIncludingContractAssets Monetary, duration, debit totalLabel Total adjustments for decrease (increase) in accrued income including contract assets IAS 7.20 a Common practice
ifrs-full AdjustmentsForDecreaseIncreaseInAccruedIncomeIncludingContractAssets Monetary, duration, debit 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)] IAS 7.20 a Common practice
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
ifrs-full AdjustmentsForDecreaseIncreaseInAccruedIncomeOtherThanContractAssets Monetary, duration, debit 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)] IAS 7.20 a Common practice
ifrs-full AdjustmentsForDecreaseIncreaseInBiologicalAssets Monetary, duration, debit label Adjustments for decrease (increase) in biological assets IAS 7.20 Common practice
ifrs-full AdjustmentsForDecreaseIncreaseInBiologicalAssets Monetary, duration, debit 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)] IAS 7.20 Common practice
ifrs-full AdjustmentsForDecreaseIncreaseInContractAssets Monetary, duration, debit label Adjustments for decrease (increase) in contract assets IAS 7.20 a Common practice
ifrs-full AdjustmentsForDecreaseIncreaseInContractAssets Monetary, duration, debit 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)] IAS 7.20 a Common practice
ifrs-full AdjustmentsForDecreaseIncreaseInDebtInstrumentsHeld Monetary, duration, debit label Adjustments for decrease (increase) in debt instruments held IAS 7.20 Common practice
ifrs-full AdjustmentsForDecreaseIncreaseInDebtInstrumentsHeld Monetary, duration, debit 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)] IAS 7.20 Common practice
ifrs-full AdjustmentsForDecreaseIncreaseInDerivativeFinancialAssets Monetary, duration, debit label Adjustments for decrease (increase) in derivative financial assets IAS 7.20 Common practice
ifrs-full AdjustmentsForDecreaseIncreaseInDerivativeFinancialAssets Monetary, duration, debit 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)] IAS 7.20 Common practice
ifrs-full AdjustmentsForDecreaseIncreaseInEquityInstrumentsHeld Monetary, duration, debit label Adjustments for decrease (increase) in equity instruments held IAS 7.20 Common practice
ifrs-full AdjustmentsForDecreaseIncreaseInEquityInstrumentsHeld Monetary, duration, debit 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)] IAS 7.20 Common practice
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
ifrs-full AdjustmentsForDecreaseIncreaseInFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently Monetary, duration, debit 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)] IAS 7.20 Common practice
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
ifrs-full AdjustmentsForDecreaseIncreaseInFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue Monetary, duration, debit 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)] IAS 7.20 Common practice
ifrs-full AdjustmentsForDecreaseIncreaseInFinancialAssetsHeldForTrading Monetary, duration, debit label Adjustments for decrease (increase) in financial assets held for trading IAS 7.20 Common practice
ifrs-full AdjustmentsForDecreaseIncreaseInFinancialAssetsHeldForTrading Monetary, duration, debit 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)] IAS 7.20 Common practice
ifrs-full AdjustmentsForDecreaseIncreaseInFinancialAssetsMeasuredAtAmortisedCost Monetary, duration, debit label Adjustments for decrease (increase) in financial assets measured at amortised cost IAS 7.20 Common practice
ifrs-full AdjustmentsForDecreaseIncreaseInFinancialAssetsMeasuredAtAmortisedCost Monetary, duration, debit 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)] IAS 7.20 Common practice
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
ifrs-full AdjustmentsForDecreaseIncreaseInFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome Monetary, duration, debit 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)] IAS 7.20 Common practice
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
ifrs-full AdjustmentsForDecreaseIncreaseInFinancialAssetsMeasuredAtFairValueThroughProfitOrLoss Monetary, duration, debit 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)] IAS 7.20 Common practice
ifrs-full AdjustmentsForDecreaseIncreaseInInventories Monetary, duration, debit label Adjustments for decrease (increase) in inventories IAS 7.20 a Common practice
ifrs-full AdjustmentsForDecreaseIncreaseInInventories Monetary, duration, debit documentation Adjustments for decrease (increase) in inventories to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Inventories; Profit (loss)] IAS 7.20 a Common practice
ifrs-full AdjustmentsForDecreaseIncreaseInLoansAndAdvances Monetary, duration, debit label Adjustments for decrease (increase) in loans and advances IAS 7.20 Common practice
ifrs-full AdjustmentsForDecreaseIncreaseInLoansAndAdvances Monetary, duration, debit 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)] IAS 7.20 Common practice
ifrs-full AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToBanks Monetary, duration, debit label Adjustments for decrease (increase) in loans and advances to banks IAS 7.20 Common practice
ifrs-full AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToBanks Monetary, duration, debit 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)] IAS 7.20 Common practice
ifrs-full AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToCentralBanks Monetary, duration, debit label Adjustments for decrease (increase) in loans and advances to central banks IAS 7.20 Common practice
ifrs-full AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToCentralBanks Monetary, duration, debit 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)] IAS 7.20 Common practice
ifrs-full AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToCustomers Monetary, duration, debit label Adjustments for decrease (increase) in loans and advances to customers IAS 7.20 Common practice
ifrs-full AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToCustomers Monetary, duration, debit 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)] IAS 7.20 Common practice
ifrs-full AdjustmentsForDecreaseIncreaseInOtherAssets Monetary, duration, debit label Adjustments for decrease (increase) in other assets IAS 7.20 Common practice
ifrs-full AdjustmentsForDecreaseIncreaseInOtherAssets Monetary, duration, debit 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)] IAS 7.20 Common practice
ifrs-full AdjustmentsForDecreaseIncreaseInOtherCurrentAssets Monetary, duration, debit label Adjustments for decrease (increase) in other current assets IAS 7.20 Common practice
ifrs-full AdjustmentsForDecreaseIncreaseInOtherCurrentAssets Monetary, duration, debit 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)] IAS 7.20 Common practice
ifrs-full AdjustmentsForDecreaseIncreaseInOtherFinancialAssets Monetary, duration, debit label Adjustments for decrease (increase) in other financial assets IAS 7.20 Common practice
ifrs-full AdjustmentsForDecreaseIncreaseInOtherFinancialAssets Monetary, duration, debit 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)] IAS 7.20 Common practice
ifrs-full AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables Monetary, duration, debit label Adjustments for decrease (increase) in other operating receivables IAS 7.20 a Common practice
ifrs-full AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables Monetary, duration, debit 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)] IAS 7.20 a Common practice
ifrs-full AdjustmentsForDecreaseIncreaseInPrepaidExpenses Monetary, duration, debit label Adjustments for decrease (increase) in prepaid expenses IAS 7.20 Common practice
ifrs-full AdjustmentsForDecreaseIncreaseInPrepaidExpenses Monetary, duration, debit 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)] IAS 7.20 Common practice
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
ifrs-full AdjustmentsForDecreaseIncreaseInReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowed Monetary, duration, debit 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)] IAS 7.20 Common practice
ifrs-full AdjustmentsForDecreaseIncreaseInTradeAccountReceivable Monetary, duration, debit label Adjustments for decrease (increase) in trade accounts receivable IAS 7.20 a Common practice
ifrs-full AdjustmentsForDecreaseIncreaseInTradeAccountReceivable Monetary, duration, debit 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)] IAS 7.20 a Common practice
ifrs-full AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables Monetary, duration, debit label Adjustments for decrease (increase) in trade and other receivables IAS 7.20 Common practice
ifrs-full AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables Monetary, duration, debit 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)] IAS 7.20 Common practice
ifrs-full AdjustmentsForDeferredTaxExpense Monetary, duration, debit label Adjustments for deferred tax expense IAS 7.20 Common practice
ifrs-full AdjustmentsForDeferredTaxExpense Monetary, duration, debit 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)] IAS 7.20 Common practice
ifrs-full AdjustmentsForDeferredTaxOfPriorPeriods Monetary, duration, debit label Adjustments for deferred tax of prior periods IAS 12.80 Common practice
ifrs-full AdjustmentsForDeferredTaxOfPriorPeriods Monetary, duration, debit documentation Adjustments of tax expense (income) recognised in the period for the deferred tax of prior periods. IAS 12.80 Common practice
ifrs-full AdjustmentsForDepreciationAndAmortisationExpense Monetary, duration, debit label Adjustments for depreciation and amortisation expense IAS 7.20 b Common practice
ifrs-full AdjustmentsForDepreciationAndAmortisationExpense Monetary, duration, debit 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)] IAS 7.20 b Common practice
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
ifrs-full AdjustmentsForDepreciationAndAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss Monetary, duration, debit 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)] IAS 7.20 Common practice
ifrs-full AdjustmentsForDepreciationExpense Monetary, duration, debit label Adjustments for depreciation expense IAS 7.20 Common practice
ifrs-full AdjustmentsForDepreciationExpense Monetary, duration, debit documentation Adjustments for depreciation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] IAS 7.20 Common practice
ifrs-full AdjustmentsForDividendIncome Monetary, duration, credit label Adjustments for dividend income IAS 7.20 Common practice
ifrs-full AdjustmentsForDividendIncome Monetary, duration, credit documentation Adjustments for dividend income to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Dividend income; Profit (loss)] IAS 7.20 Common practice
ifrs-full AdjustmentsForFairValueGainsLosses Monetary, duration, debit label Adjustments for fair value losses (gains) IAS 7.20 b Common practice
ifrs-full AdjustmentsForFairValueGainsLosses Monetary, duration, debit documentation Adjustments for fair value losses (gains) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] IAS 7.20 b Common practice
ifrs-full AdjustmentsForFinanceCosts Monetary, duration, debit label Adjustments for finance costs IAS 7.20 c Common practice
ifrs-full AdjustmentsForFinanceCosts Monetary, duration, debit documentation Adjustments for finance costs to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance costs; Profit (loss)] IAS 7.20 c Common practice
ifrs-full AdjustmentsForFinanceIncome Monetary, duration, credit label Adjustments for finance income IAS 7.20 Common practice
ifrs-full AdjustmentsForFinanceIncome Monetary, duration, credit documentation Adjustments for finance income to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance income; Profit (loss)] IAS 7.20 Common practice
ifrs-full AdjustmentsForFinanceIncomeCost Monetary, duration, credit label Adjustments for finance income (cost) IAS 7.20 Common practice
ifrs-full AdjustmentsForFinanceIncomeCost Monetary, duration, credit 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)] IAS 7.20 Common practice
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
ifrs-full AdjustmentsForGainLossOnDisposalOfInvestmentsInSubsidiariesJointVenturesAndAssociates Monetary, duration, credit 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)] IAS 7.20 Common practice
ifrs-full AdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipment Monetary, duration, credit label Adjustments for gain (loss) on disposals, property, plant and equipment IAS 7.20 Common practice
ifrs-full AdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipment Monetary, duration, credit 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] IAS 7.20 Common practice
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
ifrs-full AdjustmentsForGainsLossesOnChangeInFairValueLessCostsToSellBiologicalAssets Monetary, duration, credit 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)] IAS 7.20 Common practice
ifrs-full AdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives Monetary, duration, credit label Adjustments for gains (losses) on change in fair value of derivatives IAS 7.20 Common practice
ifrs-full AdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives Monetary, duration, credit 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)] IAS 7.20 Common practice
ifrs-full AdjustmentsForGainsLossesOnChangeInFairValueOfFinancialAssets Monetary, duration, credit label Adjustments for gains (losses) on change in fair value of financial assets IAS 7.20 Common practice
ifrs-full AdjustmentsForGainsLossesOnChangeInFairValueOfFinancialAssets Monetary, duration, credit 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. IAS 7.20 Common practice
ifrs-full AdjustmentsForGainsLossesOnChangeInFairValueOfFinancialLiabilities Monetary, duration, credit label Adjustments for gains (losses) on change in fair value of financial liabilities IAS 7.20 Common practice
ifrs-full AdjustmentsForGainsLossesOnChangeInFairValueOfFinancialLiabilities Monetary, duration, credit 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. IAS 7.20 Common practice
ifrs-full AdjustmentsForGainsLossesOnDisposalOfFinancialAssets Monetary, duration, credit label Adjustments for gains (losses) on disposal of financial assets IAS 7.20 Common practice
ifrs-full AdjustmentsForGainsLossesOnDisposalOfFinancialAssets Monetary, duration, credit 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. IAS 7.20 Common practice
ifrs-full AdjustmentsForGainsLossesOnFairValueAdjustmentInvestmentProperty Monetary, duration, credit label Adjustments for gains (losses) on fair value adjustment, investment property IAS 7.20 Common practice
ifrs-full AdjustmentsForGainsLossesOnFairValueAdjustmentInvestmentProperty Monetary, duration, credit 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)] IAS 7.20 Common practice
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
ifrs-full AdjustmentsForImpairmentLossesReversalOfImpairmentLossesRecognisedInProfitOrLossFinancialAssets Monetary, duration, debit 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] IAS 7.20 Common practice
ifrs-full AdjustmentsForImpairmentLossRecognisedInProfitOrLossGoodwill Monetary, duration, debit label Adjustments for impairment loss recognised in profit or loss, goodwill IAS 7.20 Common practice
ifrs-full AdjustmentsForImpairmentLossRecognisedInProfitOrLossGoodwill Monetary, duration, debit 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] IAS 7.20 Common practice
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
ifrs-full AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss Monetary, duration, debit 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] IAS 7.20 b Common practice
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
ifrs-full AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossExplorationAndEvaluationAssets Monetary, duration, debit 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] IAS 7.20 Common practice
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
ifrs-full AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossInventories Monetary, duration, debit 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] IAS 7.20 Common practice
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
ifrs-full AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances Monetary, duration, debit 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] IAS 7.20 Common practice
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
ifrs-full AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment Monetary, duration, debit 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] IAS 7.20 Common practice
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
ifrs-full AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeAndOtherReceivables Monetary, duration, debit 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] IAS 7.20 Common practice
ifrs-full AdjustmentsForIncomeTaxExpense Monetary, duration, debit label Adjustments for income tax expense IAS 7.35 Disclosure
ifrs-full AdjustmentsForIncomeTaxExpense Monetary, duration, debit documentation Adjustments for income tax expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] IAS 7.35 Disclosure
ifrs-full AdjustmentsForIncreaseDecreaseInContractLiabilities Monetary, duration, debit label Adjustments for increase (decrease) in contract liabilities IAS 7.20 a Common practice
ifrs-full AdjustmentsForIncreaseDecreaseInContractLiabilities Monetary, duration, debit 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)] IAS 7.20 a Common practice
ifrs-full AdjustmentsForIncreaseDecreaseInDebtInstrumentsIssued Monetary, duration, debit label Adjustments for increase (decrease) in debt instruments issued IAS 7.20 Common practice
ifrs-full AdjustmentsForIncreaseDecreaseInDebtInstrumentsIssued Monetary, duration, debit 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)] IAS 7.20 Common practice
ifrs-full AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilities Monetary, duration, debit label Adjustments for increase (decrease) in deferred income including contract liabilities IAS 7.20 a Common practice
ifrs-full AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilities Monetary, duration, debit totalLabel Total adjustments for increase (decrease) in deferred income including contract liabilities IAS 7.20 a Common practice
ifrs-full AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilities Monetary, duration, debit 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)] IAS 7.20 a Common practice
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
ifrs-full AdjustmentsForIncreaseDecreaseInDeferredIncomeOtherThanContractLiabilities Monetary, duration, debit 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)] IAS 7.20 a Common practice
ifrs-full AdjustmentsForIncreaseDecreaseInDeposits Monetary, duration, debit label Adjustments for increase (decrease) in deposits IAS 7.20 Common practice
ifrs-full AdjustmentsForIncreaseDecreaseInDeposits Monetary, duration, debit 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)] IAS 7.20 Common practice
ifrs-full AdjustmentsForIncreaseDecreaseInDepositsFromBanks Monetary, duration, debit label Adjustments for increase (decrease) in deposits from banks IAS 7.20 Common practice
ifrs-full AdjustmentsForIncreaseDecreaseInDepositsFromBanks Monetary, duration, debit 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)] IAS 7.20 Common practice
ifrs-full AdjustmentsForIncreaseDecreaseInDepositsFromCustomers Monetary, duration, debit label Adjustments for increase (decrease) in deposits from customers IAS 7.20 Common practice
ifrs-full AdjustmentsForIncreaseDecreaseInDepositsFromCustomers Monetary, duration, debit 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)] IAS 7.20 Common practice
ifrs-full AdjustmentsForIncreaseDecreaseInDerivativeFinancialLiabilities Monetary, duration, debit label Adjustments for increase (decrease) in derivative financial liabilities IAS 7.20 Common practice
ifrs-full AdjustmentsForIncreaseDecreaseInDerivativeFinancialLiabilities Monetary, duration, debit 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)] IAS 7.20 Common practice
ifrs-full AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities Monetary, duration, debit label Adjustments for increase (decrease) in employee benefit liabilities IAS 7.20 Common practice
ifrs-full AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities Monetary, duration, debit 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)] IAS 7.20 Common practice
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
ifrs-full AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently Monetary, duration, debit 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)] IAS 7.20 Common practice
ifrs-full AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesHeldForTrading Monetary, duration, debit label Adjustments for increase (decrease) in financial liabilities held for trading IAS 7.20 Common practice
ifrs-full AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesHeldForTrading Monetary, duration, debit 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)] IAS 7.20 Common practice
ifrs-full AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesMeasuredAtAmortisedCost Monetary, duration, debit label Adjustments for increase (decrease) in financial liabilities measured at amortised cost IAS 7.20 Common practice
ifrs-full AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesMeasuredAtAmortisedCost Monetary, duration, debit 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)] IAS 7.20 Common practice
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
ifrs-full AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesMeasuredAtFairValueThroughProfitOrLoss Monetary, duration, debit 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)] IAS 7.20 Common practice
ifrs-full AdjustmentsForIncreaseDecreaseInInsuranceReinsuranceAndInvestmentContractLiabilities Monetary, duration, debit label Adjustments for increase (decrease) in insurance, reinsurance and investment contract liabilities IAS 7.20 Common practice
ifrs-full AdjustmentsForIncreaseDecreaseInInsuranceReinsuranceAndInvestmentContractLiabilities Monetary, duration, debit 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)] IAS 7.20 Common practice
ifrs-full AdjustmentsForIncreaseDecreaseInOtherCurrentLiabilities Monetary, duration, debit label Adjustments for increase (decrease) in other current liabilities IAS 7.20 Common practice
ifrs-full AdjustmentsForIncreaseDecreaseInOtherCurrentLiabilities Monetary, duration, debit 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)] IAS 7.20 Common practice
ifrs-full AdjustmentsForIncreaseDecreaseInOtherFinancialLiabilities Monetary, duration, debit label Adjustments for increase (decrease) in other financial liabilities IAS 7.20 Common practice
ifrs-full AdjustmentsForIncreaseDecreaseInOtherFinancialLiabilities Monetary, duration, debit 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)] IAS 7.20 Common practice
ifrs-full AdjustmentsForIncreaseDecreaseInOtherLiabilities Monetary, duration, debit label Adjustments for increase (decrease) in other liabilities IAS 7.20 Common practice
ifrs-full AdjustmentsForIncreaseDecreaseInOtherLiabilities Monetary, duration, debit 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)] IAS 7.20 Common practice
ifrs-full AdjustmentsForIncreaseDecreaseInOtherOperatingPayables Monetary, duration, debit label Adjustments for increase (decrease) in other operating payables IAS 7.20 a Common practice
ifrs-full AdjustmentsForIncreaseDecreaseInOtherOperatingPayables Monetary, duration, debit 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)] IAS 7.20 a Common practice
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
ifrs-full AdjustmentsForIncreaseDecreaseInRepurchaseAgreementsAndCashCollateralOnSecuritiesLent Monetary, duration, debit 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)] IAS 7.20 Common practice
ifrs-full AdjustmentsForIncreaseDecreaseInTradeAccountPayable Monetary, duration, debit label Adjustments for increase (decrease) in trade accounts payable IAS 7.20 a Common practice
ifrs-full AdjustmentsForIncreaseDecreaseInTradeAccountPayable Monetary, duration, debit 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)] IAS 7.20 a Common practice
ifrs-full AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables Monetary, duration, debit label Adjustments for increase (decrease) in trade and other payables IAS 7.20 Common practice
ifrs-full AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables Monetary, duration, debit 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)] IAS 7.20 Common practice
ifrs-full AdjustmentsForIncreaseInOtherProvisionsArisingFromPassageOfTime Monetary, duration, debit label Adjustments for increase in other provisions arising from passage of time IAS 7.20 Common practice
ifrs-full AdjustmentsForIncreaseInOtherProvisionsArisingFromPassageOfTime Monetary, duration, debit 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]] IAS 7.20 Common practice
ifrs-full AdjustmentsForInterestExpense Monetary, duration, debit label Adjustments for interest expense IAS 7.20 Common practice
ifrs-full AdjustmentsForInterestExpense Monetary, duration, debit documentation Adjustments for interest expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Interest expense; Profit (loss)] IAS 7.20 Common practice
ifrs-full AdjustmentsForInterestIncome Monetary, duration, credit label Adjustments for interest income IAS 7.20 Common practice
ifrs-full AdjustmentsForInterestIncome Monetary, duration, credit documentation Adjustments for interest income expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Interest income; Profit (loss)] IAS 7.20 Common practice
ifrs-full AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets Monetary, duration, debit label Adjustments for losses (gains) on disposal of non-current assets IAS 7.14 Common practice
ifrs-full AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets Monetary, duration, debit 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)] IAS 7.14 Common practice
ifrs-full AdjustmentsForProvisions Monetary, duration, debit label Adjustments for provisions IAS 7.20 b Common practice
ifrs-full AdjustmentsForProvisions Monetary, duration, debit documentation Adjustments for provisions to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Provisions; Profit (loss)] IAS 7.20 b Common practice
ifrs-full AdjustmentsForReconcileProfitLoss Monetary, duration, debit label Adjustments to reconcile profit (loss) IAS 7.20 Disclosure
ifrs-full AdjustmentsForReconcileProfitLoss Monetary, duration, debit totalLabel Total adjustments to reconcile profit (loss) IAS 7.20 Disclosure
ifrs-full AdjustmentsForReconcileProfitLoss Monetary, duration, debit documentation Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] IAS 7.20 Disclosure
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
ifrs-full AdjustmentsForSharebasedPayments Monetary, duration, debit documentation Adjustments for share-based payments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] IAS 7.20 b Common practice
ifrs-full AdjustmentsForUndistributedProfitsOfAssociates (Monetary), duration, credit label Adjustments for undistributed profits of associates IAS 7.20 b Common practice
ifrs-full AdjustmentsForUndistributedProfitsOfAssociates (Monetary), duration, credit negatedLabel Adjustments for undistributed profits of associates IAS 7.20 b Common practice
ifrs-full AdjustmentsForUndistributedProfitsOfAssociates (Monetary), duration, credit 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)] IAS 7.20 b Common practice
ifrs-full AdjustmentsForUndistributedProfitsOfInvestmentsAccountedForUsingEquityMethod Monetary, duration, credit label Adjustments for undistributed profits of investments accounted for using equity method IAS 7.20 Common practice
ifrs-full AdjustmentsForUndistributedProfitsOfInvestmentsAccountedForUsingEquityMethod Monetary, duration, credit 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)] IAS 7.20 Common practice
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
ifrs-full AdjustmentsForUnrealisedForeignExchangeLossesGains Monetary, duration, debit documentation Adjustments for unrealised foreign exchange losses (gains) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] IAS 7 – A Statement of cash flows for an entity other than a financial institution Example, IAS 7.20 b Common practice
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
ifrs-full AdjustmentsToProfitLossForInterestAndDividendsOnEquityInstrumentsOtherThanPreferenceSharesAndParticipatingEquityInstruments (Monetary), duration, debit negatedLabel 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
ifrs-full AdjustmentsToProfitLossForInterestAndDividendsOnEquityInstrumentsOtherThanPreferenceSharesAndParticipatingEquityInstruments (Monetary), duration, debit 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. IAS 33.70 a Common practice
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
ifrs-full AdjustmentsToReconcileProfitLossAttributableToOwnersOfParentToNumeratorUsedInCalculatingBasicEarningsPerShare (Monetary), duration, debit negatedTotalLabel Total adjustments to reconcile profit (loss) attributable to owners of parent to numerator used in calculating basic earnings per share IAS 33.70 a Disclosure
ifrs-full AdjustmentsToReconcileProfitLossAttributableToOwnersOfParentToNumeratorUsedInCalculatingBasicEarningsPerShare (Monetary), duration, debit 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. IAS 33.70 a Disclosure
ifrs-full AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital Monetary, duration, debit label Adjustments to reconcile profit (loss) other than changes in working capital IAS 7.20 Common practice
ifrs-full AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital Monetary, duration, debit documentation Adjustments, other than changes in working capital, to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] IAS 7.20 Common practice
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
ifrs-full AdjustmentToCarryingAmountsReportedUnderPreviousGAAP Monetary, instant, debit 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 1.31 c Disclosure
ifrs-full AdjustmentToMidmarketConsensusPriceMeasurementInputMember Member label Adjustment to mid-market consensus price, measurement input [member] IFRS 13.B36 c Example
ifrs-full AdjustmentToMidmarketConsensusPriceMeasurementInputMember Member documentation This member stands for an adjustment to mid-market consensus price, used as a measurement input. IFRS 13.B36 c Example
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
ifrs-full AdjustmentToProfitLossForPreferenceShareDividends (Monetary), duration, debit negatedLabel 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
ifrs-full AdjustmentToProfitLossForPreferenceShareDividends (Monetary), duration, debit 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)] IAS 33 – Example 12 Calculation and presentation of basic and diluted earnings per share (comprehensive example) Example, IAS 33.70 a Example
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
ifrs-full AdministrationCostsNotReflectedInReturnOnPlanAssetsDefinedBenefitPlans Monetary, duration, debit 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] IAS 19.135 b Common practice
ifrs-full AdministrativeExpense (Monetary), duration, debit label Administrative expenses IAS 1.103 Example, IAS 1.99 Disclosure, IAS 26.35 b (vi) Disclosure
ifrs-full AdministrativeExpense (Monetary), duration, debit negatedLabel Administrative expenses IAS 1.103 Example, IAS 1.99 Disclosure, IAS 26.35 b (vi) Disclosure
ifrs-full AdministrativeExpense (Monetary), duration, debit documentation The amount of expenses that the entity classifies as being administrative. IAS 1.103 Example, IAS 1.99 Disclosure, IAS 26.35 b (vi) Disclosure
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
ifrs-full Advances Monetary, instant, credit 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]] IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full AdvertisingExpense Monetary, duration, debit label Advertising expense IAS 1.112 c Common practice
ifrs-full AdvertisingExpense Monetary, duration, debit documentation The amount of expense arising from advertising. IAS 1.112 c Common practice
ifrs-full AggregateAdjustmentToCarryingValueReportedUnderPreviousGAAPMember Member label Aggregate adjustment to carrying amounts reported under previous GAAP [member] IFRS 1.30 b Disclosure
ifrs-full AggregateAdjustmentToCarryingValueReportedUnderPreviousGAAPMember Member documentation This member stands for the aggregate adjustment to the carrying amounts reported under previous GAAP. [Refer: Carrying amount [member]; Previous GAAP [member]] IFRS 1.30 b Disclosure
ifrs-full AggregateContinuingAndDiscontinuedOperationsMember Member label Aggregate continuing and discontinued operations [member] IFRS 5 – Presentation and disclosure Disclosure
ifrs-full AggregateContinuingAndDiscontinuedOperationsMember Member 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 5 – Presentation and disclosure Disclosure
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
ifrs-full AggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised Monetary, instant periodEndLabel Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss at end of period IFRS 7.28 b Disclosure
ifrs-full AggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised Monetary, instant periodStartLabel Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss at beginning of period IFRS 7.28 b Disclosure
ifrs-full AggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised Monetary, instant 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 7.28 b Disclosure
ifrs-full AggregatedIndividuallyImmaterialAssociatesMember Member label Aggregated individually immaterial associates [member] IFRS 12.21 c (ii) Disclosure
ifrs-full AggregatedIndividuallyImmaterialAssociatesMember Member documentation This member stands for the aggregation of associates that are individually immaterial. [Refer: Total for all associates [member]] IFRS 12.21 c (ii) Disclosure
ifrs-full AggregatedIndividuallyImmaterialBusinessCombinationsMember Member label Aggregated individually immaterial business combinations [member] IFRS 3.B65 Disclosure
ifrs-full AggregatedIndividuallyImmaterialBusinessCombinationsMember Member documentation This member stands for the aggregation of business combinations that are individually immaterial. [Refer: Total for all business combinations [member]] IFRS 3.B65 Disclosure
ifrs-full AggregatedIndividuallyImmaterialJointVenturesMember Member label Aggregated individually immaterial joint ventures [member] IFRS 12.21 c (i) Disclosure
ifrs-full AggregatedIndividuallyImmaterialJointVenturesMember Member documentation This member stands for the aggregation of joint ventures that are individually immaterial. [Refer: Total for all joint ventures [member]] IFRS 12.21 c (i) Disclosure
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
ifrs-full AggregateNotSignificantIndividualAssetsOrCashgeneratingUnitsMember Member 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] IAS 36.135 Disclosure
ifrs-full AggregateOfFairValuesMember Member [default] label Aggregate of fair values [member] IFRS 1.30 a Disclosure
ifrs-full AggregateOfFairValuesMember Member [default] 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 1.30 a Disclosure
ifrs-full AgriculturalProduceByGroupAxis Axis label Agricultural produce by group [axis] IAS 41.46 b (ii) Common practice
ifrs-full AgriculturalProduceByGroupAxis Axis 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. IAS 41.46 b (ii) Common practice
ifrs-full AgriculturalProduceByGroupDomain Domain [default] label Agricultural produce by group [domain] IAS 41.46 b (ii) Common practice
ifrs-full AgriculturalProduceByGroupDomain Domain [default] 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] IAS 41.46 b (ii) Common practice
ifrs-full Aircraft Monetary, instant, debit label Aircraft IAS 16.37 e Example
ifrs-full Aircraft Monetary, instant, debit documentation The amount of property, plant and equipment representing aircraft used in the entity’s operations. IAS 16.37 e Example
ifrs-full AircraftMember Member label Aircraft [member] IAS 16.37 e Example
ifrs-full AircraftMember Member documentation This member stands for a class of property, plant and equipment representing aircraft used in entity’s operations. [Refer: Property, plant and equipment] IAS 16.37 e Example
ifrs-full AirportLandingRightsMember Member label Airport landing rights [member] IAS 38.119 Common practice
ifrs-full AirportLandingRightsMember Member documentation This member stands for airport landing rights. IAS 38.119 Common practice
ifrs-full AllOtherSegmentsMember Member label All other segments [member] IFRS 15.115 Disclosure, IFRS 8.16 Disclosure
ifrs-full AllOtherSegmentsMember Member documentation This member stands for business activities and operating segments that are not reportable. IFRS 15.115 Disclosure, IFRS 8.16 Disclosure
ifrs-full AllowanceAccountForCreditLossesOfFinancialAssets Monetary, instant, credit label Allowance account for credit losses of financial assets Expired 2023-01-01 IFRS 7.16 Disclosure
ifrs-full AllowanceAccountForCreditLossesOfFinancialAssets Monetary, instant, credit periodEndLabel Allowance account for credit losses of financial assets at end of period Expired 2023-01-01 IFRS 7.16 Disclosure
ifrs-full AllowanceAccountForCreditLossesOfFinancialAssets Monetary, instant, credit periodStartLabel Allowance account for credit losses of financial assets at beginning of period Expired 2023-01-01 IFRS 7.16 Disclosure
ifrs-full AllowanceAccountForCreditLossesOfFinancialAssets Monetary, instant, credit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.16 Disclosure
ifrs-full AllowanceAccountForCreditLossesOfFinancialAssets Monetary, instant, credit documentation The amount of an allowance account used to record impairments to financial assets due to credit losses. [Refer: Financial assets] Expired 2023-01-01 IFRS 7.16 Disclosure
ifrs-full AllowanceForCreditLossesMember Member label Allowance for credit losses [member] IAS 12.81 g Common practice
ifrs-full AllowanceForCreditLossesMember Member documentation This member stands for an allowance account used to record impairments to financial assets due to credit losses. IAS 12.81 g Common practice
ifrs-full AllTypesOfDepositaryReceiptsMember Member label All types of depositary receipts [member] IAS 1.112 c Common practice
ifrs-full AllTypesOfDepositaryReceiptsMember Member documentation This member stands for all types of depositary receipts. IAS 1.112 c Common practice
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
ifrs-full AmortisationAssetsRecognisedFromCostsIncurredToObtainOrFulfilContractsWithCustomers Monetary, duration, debit 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 15.128 b Disclosure
ifrs-full AmortisationExpense Monetary, duration, debit label Amortisation expense IAS 1.112 c Common practice
ifrs-full AmortisationExpense Monetary, duration, debit documentation The amount of amortisation expense. Amortisation is the systematic allocation of depreciable amounts of intangible assets over their useful lives. IAS 1.112 c Common practice
ifrs-full AmortisationIntangibleAssetsOtherThanGoodwill (Monetary), duration label Amortisation, intangible assets other than goodwill IAS 38.118 e (vi) Disclosure
ifrs-full AmortisationIntangibleAssetsOtherThanGoodwill (Monetary), duration negatedLabel Amortisation, intangible assets other than goodwill IAS 38.118 e (vi) Disclosure
ifrs-full AmortisationIntangibleAssetsOtherThanGoodwill (Monetary), duration 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]] IAS 38.118 e (vi) Disclosure
ifrs-full AmortisationIntangibleAssetsOtherThanGoodwill (Monetary), duration documentation The amount of amortisation of intangible assets other than goodwill. [Refer: Depreciation and amortisation expense; Intangible assets other than goodwill] IAS 38.118 e (vi) Disclosure
ifrs-full AmortisationMethodIntangibleAssetsOtherThanGoodwill Text label Amortisation method, intangible assets other than goodwill IAS 38.118 b Disclosure
ifrs-full AmortisationMethodIntangibleAssetsOtherThanGoodwill Text 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] IAS 38.118 b Disclosure
ifrs-full AmortisationMethodIntangibleAssetsOtherThanGoodwillCategorical List label Amortisation method, intangible assets other than goodwill, categorical IAS 38.118 b Disclosure
ifrs-full AmortisationMethodIntangibleAssetsOtherThanGoodwillCategorical List 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. IAS 38.118 b Disclosure
ifrs-full AmortisationMethodIntangibleAssetsOtherThanGoodwillCategorical List documentation Indicates which amortisation method is used for intangible assets other than goodwill with finite useful lives. IAS 38.118 b Disclosure
ifrs-full AmortisationRateIntangibleAssetsOtherThanGoodwill Percent label Amortisation rate, intangible assets other than goodwill IAS 38.118 a Disclosure
ifrs-full AmortisationRateIntangibleAssetsOtherThanGoodwill Percent documentation The amortisation rate used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill] IAS 38.118 a Disclosure
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
ifrs-full AmountByWhichFinancialAssetsRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRisk Monetary, instant 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]] IFRS 7.9 b Disclosure
ifrs-full AmountByWhichFinancialAssetsRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRisk Monetary, instant 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 7.9 b Disclosure
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
ifrs-full AmountByWhichLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRisk Monetary, instant commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.9 b Disclosure
ifrs-full AmountByWhichLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRisk Monetary, instant 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]] Expired 2023-01-01 IFRS 7.9 b Disclosure
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
ifrs-full AmountByWhichRegulatoryDeferralAccountCreditBalanceHasBeenReducedBecauseItIsNoLongerFullyReversible Monetary, instant, debit 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 14.36 Disclosure
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
ifrs-full AmountByWhichRegulatoryDeferralAccountDebitBalanceHasBeenReducedBecauseItIsNoLongerFullyRecoverable Monetary, instant, credit 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 14.36 Disclosure
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
ifrs-full AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount Monetary, instant, debit 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]] IAS 36.134 f (i) Disclosure, IAS 36.135 e (i) Disclosure
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
ifrs-full AmountByWhichValueAssignedToKeyAssumptionMustChangeInOrderForUnitsRecoverableAmountToBeEqualToCarryingAmount Decimal, instant 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]] IAS 36.134 f (iii) Disclosure, IAS 36.135 e (iii) Disclosure
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
ifrs-full AmountIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntity Monetary, duration, debit 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]] IAS 24.18A Disclosure
ifrs-full AmountOfReclassificationsOrChangesInPresentation Monetary, duration label Amount of reclassifications or changes in presentation IAS 1.41 b Disclosure
ifrs-full AmountOfReclassificationsOrChangesInPresentation Monetary, duration documentation The amount that is reclassified when the entity changes classification or presentation in its financial statements. IAS 1.41 b Disclosure
ifrs-full AmountPresentedInOtherComprehensiveIncomeRealisedAtDerecognition Monetary, duration label Amount presented in other comprehensive income realised at derecognition of financial liability IFRS 7.10 d Disclosure
ifrs-full AmountPresentedInOtherComprehensiveIncomeRealisedAtDerecognition Monetary, duration 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 7.10 d Disclosure
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
ifrs-full AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSale Monetary, instant, credit 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 5 – Example 12 Example, IFRS 5.38 Disclosure
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
ifrs-full AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSaleMember Member 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 5 – Example 12 Example, IFRS 5.38 Disclosure
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
ifrs-full AmountRecognisedInProfitOrLossForReportingPeriodToReflectChangesInLeasePaymentsThatAriseFromRentConcessionsOccurringAsDirectConsequenceOfCovid19PandemicToWhichLesseeAppliedPracticalExpedientInParagraph46AOfIFRS16 Monetary, duration, credit commentaryGuidance A positive XBRL value should be used to indicate when the amount represents a change that reduces the lease payments. IFRS 16.60A b Disclosure
ifrs-full AmountRecognisedInProfitOrLossForReportingPeriodToReflectChangesInLeasePaymentsThatAriseFromRentConcessionsOccurringAsDirectConsequenceOfCovid19PandemicToWhichLesseeAppliedPracticalExpedientInParagraph46AOfIFRS16 Monetary, duration, credit 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 16.60A b Disclosure
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
ifrs-full AmountRemovedFromReserveOfCashFlowHedgesAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied (Monetary), duration, debit negatedLabel Amount removed from reserve of cash flow hedges and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied IFRS 7.24E a Disclosure, IFRS 9.6.5.11 d (i) Disclosure
ifrs-full AmountRemovedFromReserveOfCashFlowHedgesAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied (Monetary), duration, debit 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 7.24E a Disclosure, IFRS 9.6.5.11 d (i) Disclosure
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
ifrs-full AmountRemovedFromReserveOfChangeInValueOfForeignCurrencyBasisSpreadsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied (Monetary), duration, debit negatedLabel Amount removed from reserve of change in value of foreign currency basis spreads and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied IFRS 9.6.5.16 Disclosure
ifrs-full AmountRemovedFromReserveOfChangeInValueOfForeignCurrencyBasisSpreadsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied (Monetary), duration, debit 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 9.6.5.16 Disclosure
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
ifrs-full AmountRemovedFromReserveOfChangeInValueOfForwardElementsOfForwardContractsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied (Monetary), duration, debit negatedLabel Amount removed from reserve of change in value of forward elements of forward contracts and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied IFRS 9.6.5.16 Disclosure
ifrs-full AmountRemovedFromReserveOfChangeInValueOfForwardElementsOfForwardContractsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied (Monetary), duration, debit 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 9.6.5.16 Disclosure
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
ifrs-full AmountRemovedFromReserveOfChangeInValueOfTimeValueOfOptionsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied (Monetary), duration, debit negatedLabel Amount removed from reserve of change in value of time value of options and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied IFRS 9.6.5.15 b (i) Disclosure
ifrs-full AmountRemovedFromReserveOfChangeInValueOfTimeValueOfOptionsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied (Monetary), duration, debit 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 9.6.5.15 b (i) Disclosure
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
ifrs-full AmountsPayableOnDemandThatAriseFromContractsWithinScopeOfIFRS17 Monetary, instant, credit documentation The amounts payable on demand that arise from contracts within the scope of IFRS 17. IFRS 17.132 c Disclosure
ifrs-full AmountsPayableRelatedPartyTransactions Monetary, instant, credit label Amounts payable, related party transactions IAS 24.18 b Disclosure, IAS 24.20 Disclosure
ifrs-full AmountsPayableRelatedPartyTransactions Monetary, instant, credit documentation The amounts payable resulting from related party transactions. [Refer: Total for all related parties [member]] IAS 24.18 b Disclosure, IAS 24.20 Disclosure
ifrs-full AmountsPayableToTransfereeInRespectOfTransferredAssets Monetary, instant, credit label Other amounts payable to transferee in respect of transferred assets IFRS 7.42E d Disclosure
ifrs-full AmountsPayableToTransfereeInRespectOfTransferredAssets Monetary, instant, credit 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 7.42E d Disclosure
ifrs-full AmountsPresentedInFinancialStatementsAreNotEntirelyComparable True/False label Amounts presented in financial statements are not entirely comparable IAS 1.36 b Disclosure
ifrs-full AmountsPresentedInFinancialStatementsAreNotEntirelyComparable True/False 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. IAS 1.36 b Disclosure
ifrs-full AmountsPresentedInFinancialStatementsAreNotEntirelyComparable True/False 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. IAS 1.36 b Disclosure
ifrs-full AmountsReceivableRelatedPartyTransactions Monetary, instant, debit label Amounts receivable, related party transactions IAS 24.18 b Disclosure, IAS 24.20 Disclosure
ifrs-full AmountsReceivableRelatedPartyTransactions Monetary, instant, debit documentation The amounts receivable resulting from related party transactions. [Refer: Total for all related parties [member]] IAS 24.18 b Disclosure, IAS 24.20 Disclosure
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
ifrs-full AmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination Monetary, duration 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 3.B64 l (iii) Disclosure
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
ifrs-full AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryBeforeTax (Monetary), duration, debit negatedLabel Amounts removed from equity and adjusted against fair value of financial assets on reclassification out of fair value through other comprehensive income measurement category, before tax IFRS 9.5.6.5 Disclosure
ifrs-full AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryBeforeTax (Monetary), duration, debit 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 9.5.6.5 Disclosure
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
ifrs-full AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryNetOfTax (Monetary), duration, debit negatedLabel Amounts removed from equity and adjusted against fair value of financial assets on reclassification out of fair value through other comprehensive income measurement category, net of tax IFRS 9.5.6.5 Disclosure
ifrs-full AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryNetOfTax (Monetary), duration, debit 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 9.5.6.5 Disclosure
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
ifrs-full AmountsRemovedFromEquityAndIncludedInCarryingAmountOfNonfinancialAssetLiabilityWhoseAcquisitionOrIncurrenceWasHedgedHighlyProbableForecastTransactionBeforeTax (Monetary), duration, debit 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 Expired 2023-01-01 IFRS 7.23 e Disclosure
ifrs-full AmountsRemovedFromEquityAndIncludedInCarryingAmountOfNonfinancialAssetLiabilityWhoseAcquisitionOrIncurrenceWasHedgedHighlyProbableForecastTransactionBeforeTax (Monetary), duration, debit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.23 e Disclosure
ifrs-full AmountsRemovedFromEquityAndIncludedInCarryingAmountOfNonfinancialAssetLiabilityWhoseAcquisitionOrIncurrenceWasHedgedHighlyProbableForecastTransactionBeforeTax (Monetary), duration, debit 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]] Expired 2023-01-01 IFRS 7.23 e Disclosure
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
ifrs-full AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets (Monetary), instant, credit negatedTotalLabel Total amounts subject to enforceable master netting arrangement or similar agreement not set off against financial assets IFRS 7.13C d Disclosure
ifrs-full AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets (Monetary), instant, credit 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 7.13C d Disclosure
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
ifrs-full AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities (Monetary), instant, debit negatedTotalLabel Total amounts subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities IFRS 7.13C d Disclosure
ifrs-full AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities (Monetary), instant, debit 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 7.13C d Disclosure
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
ifrs-full AnalysisOfAgeOfFinancialAssetsThatArePastDueButNotImpaired Text block commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.37 a Disclosure
ifrs-full AnalysisOfAgeOfFinancialAssetsThatArePastDueButNotImpaired Text block documentation Analysis of the age of financial assets that are past due but not impaired. [Refer: Financial assets] Expired 2023-01-01 IFRS 7.37 a Disclosure
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
ifrs-full AnalysisOfCreditExposuresUsingExternalCreditGradingSystemExplanatory Text block commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG23 a Example
ifrs-full AnalysisOfCreditExposuresUsingExternalCreditGradingSystemExplanatory Text block 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]] Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG23 a Example
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
ifrs-full AnalysisOfCreditExposuresUsingInternalCreditGradingSystemExplanatory Text block commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG23 a Example
ifrs-full AnalysisOfCreditExposuresUsingInternalCreditGradingSystemExplanatory Text block 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]] Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG23 a Example
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
ifrs-full AnalysisOfFinancialAssetsThatAreIndividuallyDeterminedToBeImpaired Text block commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.37 b Disclosure
ifrs-full AnalysisOfFinancialAssetsThatAreIndividuallyDeterminedToBeImpaired Text block 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] Expired 2023-01-01 IFRS 7.37 b Disclosure
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
ifrs-full AnnouncementOfPlanToDiscontinueOperationMember Member documentation This member stands for the announcement of a plan to discontinue an operation. IAS 10.22 b Example
ifrs-full AnnouncingOrCommencingImplementationOfMajorRestructuringMember Member label Announcing or commencing implementation of major restructuring [member] IAS 10.22 e Example
ifrs-full AnnouncingOrCommencingImplementationOfMajorRestructuringMember Member documentation This member stands for announcing or commencing implementation of major restructuring. IAS 10.22 e Example
ifrs-full ApplicableTaxRate Percent label Applicable tax rate IAS 12.81 c (ii) Disclosure
ifrs-full ApplicableTaxRate Percent documentation The applicable income tax rate. IAS 12.81 c (ii) Disclosure
ifrs-full AreaOfLandUsedForAgriculture Area label Area of land used for agriculture IAS 41.46 b (i) Common practice
ifrs-full AreaOfLandUsedForAgriculture Area documentation The area of land used for agriculture by the entity. IAS 41.46 b (i) Common practice
ifrs-full AssetbackedDebtInstrumentsHeld Monetary, instant, debit label Asset-backed debt instruments held IAS 1.112 c Common practice
ifrs-full AssetbackedDebtInstrumentsHeld Monetary, instant, debit documentation The amount of debt instruments held, including instruments called debt securities, that are backed by underlying assets. [Refer: Debt instruments held] IAS 1.112 c Common practice
ifrs-full AssetbackedFinancingsMember Member label Asset-backed financings [member] IFRS 12.B23 b Example
ifrs-full AssetbackedFinancingsMember Member documentation This member stands for asset-backed financings. IFRS 12.B23 b Example
ifrs-full AssetbackedSecuritiesAmountContributedToFairValueOfPlanAssets Monetary, instant, debit label Asset-backed securities, amount contributed to fair value of plan assets IAS 19.142 g Example
ifrs-full AssetbackedSecuritiesAmountContributedToFairValueOfPlanAssets Monetary, instant, debit 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]] IAS 19.142 g Example
ifrs-full AssetbackedSecuritiesPercentageContributedToFairValueOfPlanAssets Percent label Asset-backed securities, percentage contributed to fair value of plan assets IAS 19.142 g Common practice
ifrs-full AssetbackedSecuritiesPercentageContributedToFairValueOfPlanAssets Percent 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] IAS 19.142 g Common practice
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
ifrs-full AssetRecognisedForExpectedReimbursementContingentLiabilitiesInBusinessCombination Monetary, instant, debit 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 3.B64 j Disclosure, IFRS 3.B67 c Disclosure
ifrs-full AssetRecognisedForExpectedReimbursementOtherProvisions Monetary, instant, debit label Asset recognised for expected reimbursement, other provisions IAS 37.85 c Disclosure
ifrs-full AssetRecognisedForExpectedReimbursementOtherProvisions Monetary, instant, debit documentation The amount of assets that have been recognised for the expected reimbursement of other provisions. [Refer: Expected reimbursement, other provisions; Other provisions] IAS 37.85 c Disclosure
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
ifrs-full Assets Monetary, instant, debit periodEndLabel Assets at end of period 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
ifrs-full Assets Monetary, instant, debit periodStartLabel Assets at beginning of period 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
ifrs-full Assets Monetary, instant, debit totalLabel Total 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
ifrs-full Assets Monetary, instant, debit 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. 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
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
ifrs-full AssetsAcquiredByWayOfGovernmentGrantAndInitiallyRecognisedAtFairValueAreMeasuredAfterRecognitionUnderCostModelOrRevaluationModel List 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. IAS 38.122 c (iii) Disclosure
ifrs-full AssetsAcquiredByWayOfGovernmentGrantAndInitiallyRecognisedAtFairValueAreMeasuredAfterRecognitionUnderCostModelOrRevaluationModel List 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. IAS 38.122 c (iii) Disclosure
ifrs-full AssetsAndLiabilitiesAxis Axis label Assets and liabilities [axis] IAS 1.125 Disclosure, Effective 2025-01-01 IAS 21.A19 c Disclosure
ifrs-full AssetsAndLiabilitiesAxis Axis 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. IAS 1.125 Disclosure, Effective 2025-01-01 IAS 21.A19 c Disclosure
ifrs-full AssetsAndLiabilitiesClassifiedAsHeldForSaleAxis Axis label Assets and liabilities classified as held for sale [axis] IFRS 5.38 Disclosure
ifrs-full AssetsAndLiabilitiesClassifiedAsHeldForSaleAxis Axis 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 5.38 Disclosure
ifrs-full AssetsAndLiabilitiesClassifiedAsHeldForSaleMember Member label Assets and liabilities classified as held for sale [member] IFRS 5.38 Disclosure
ifrs-full AssetsAndLiabilitiesClassifiedAsHeldForSaleMember Member 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 5.38 Disclosure
ifrs-full AssetsAndLiabilitiesDomain Domain [default] label Assets and liabilities [domain] IAS 1.125 Disclosure, Effective 2025-01-01 IAS 21.A19 c Disclosure
ifrs-full AssetsAndLiabilitiesDomain Domain [default] 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] IAS 1.125 Disclosure, Effective 2025-01-01 IAS 21.A19 c Disclosure
ifrs-full AssetsAndLiabilitiesNotClassifiedAsHeldForSaleMember Member [default] label Assets and liabilities not classified as held for sale [member] IFRS 5.38 Disclosure
ifrs-full AssetsAndLiabilitiesNotClassifiedAsHeldForSaleMember Member [default] 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 5.38 Disclosure
ifrs-full AssetsAndRegulatoryDeferralAccountDebitBalances Monetary, instant, debit label Assets and regulatory deferral account debit balances IFRS 14.21 Disclosure
ifrs-full AssetsAndRegulatoryDeferralAccountDebitBalances Monetary, instant, debit documentation The amount of assets and regulatory deferral account debit balances. [Refer: Assets; Regulatory deferral account debit balances] IFRS 14.21 Disclosure
ifrs-full AssetsArisingFromExplorationForAndEvaluationOfMineralResources Monetary, instant, debit label Assets arising from exploration for and evaluation of mineral resources IFRS 6.24 b Disclosure
ifrs-full AssetsArisingFromExplorationForAndEvaluationOfMineralResources Monetary, instant, debit 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 6.24 b Disclosure
ifrs-full AssetsForInsuranceAcquisitionCashFlows Monetary, duration, debit label Assets for insurance acquisition cash flows IFRS 17.105A Disclosure, IFRS 17.109A Disclosure
ifrs-full AssetsForInsuranceAcquisitionCashFlows Monetary, duration, debit periodEndLabel Assets for insurance acquisition cash flows at end of period IFRS 17.105A Disclosure, IFRS 17.109A Disclosure
ifrs-full AssetsForInsuranceAcquisitionCashFlows Monetary, duration, debit periodStartLabel Assets for insurance acquisition cash flows at beginning of period IFRS 17.105A Disclosure, IFRS 17.109A Disclosure
ifrs-full AssetsForInsuranceAcquisitionCashFlows Monetary, duration, debit 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 17.105A Disclosure, IFRS 17.109A Disclosure
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
ifrs-full AssetsHeldAsCollateralPermittedToBeSoldOrRepledgedAtFairValue Monetary, instant, debit 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 7.15 a Disclosure
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
ifrs-full AssetsHeldToHedgeLiabilitiesArisingFromFinancingActivitiesMember Member documentation This member stands for assets held to hedge liabilities arising from financing activities. [Refer: Assets; Liabilities arising from financing activities] IAS 7 – C Reconciliation of liabilities arising from financing activities Example, IAS 7.44C Example
ifrs-full AssetsLessCurrentLiabilities Monetary, instant, debit label Assets less current liabilities IAS 1.55 Common practice
ifrs-full AssetsLessCurrentLiabilities Monetary, instant, debit netLabel Assets less current liabilities IAS 1.55 Common practice
ifrs-full AssetsLessCurrentLiabilities Monetary, instant, debit documentation The amount of assets less the amount of current liabilities. IAS 1.55 Common practice
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
ifrs-full AssetsLiabilitiesOfBenefitPlan Monetary, instant, credit periodEndLabel Net assets available for benefits at end of period IAS 26.35 a Disclosure
ifrs-full AssetsLiabilitiesOfBenefitPlan Monetary, instant, credit periodStartLabel Net assets available for benefits at beginning of period IAS 26.35 a Disclosure
ifrs-full AssetsLiabilitiesOfBenefitPlan Monetary, instant, credit documentation The amount of assets of a retirement benefit plan less liabilities other than the actuarial present value of promised retirement benefits. IAS 26.35 a Disclosure
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
ifrs-full AssetsObtained Monetary, instant, debit 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 7.38 a Disclosure
ifrs-full AssetsOfBenefitPlan Monetary, instant, debit label Assets of benefit plan IAS 26.35 a (i) Disclosure
ifrs-full AssetsOfBenefitPlan Monetary, instant, debit documentation The amount of assets held by retirement benefit plans. [Refer: Defined benefit plans [domain]] IAS 26.35 a (i) Disclosure
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
ifrs-full AssetsOtherThanCashOrCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013 Monetary, duration, debit 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]] IAS 7.40 d Disclosure
ifrs-full AssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomers Monetary, instant, debit label Assets recognised from costs to obtain or fulfil contracts with customers IFRS 15.128 a Disclosure
ifrs-full AssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomers Monetary, instant, debit 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 15.128 a Disclosure
ifrs-full AssetsRecognisedInEntitysFinancialStatementsInRelationToStructuredEntities Monetary, instant, debit label Assets recognised in entity’s financial statements in relation to structured entities IFRS 12.29 a Disclosure
ifrs-full AssetsRecognisedInEntitysFinancialStatementsInRelationToStructuredEntities Monetary, instant, debit 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 12.29 a Disclosure
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
ifrs-full AssetsSoldOrRepledgedAsCollateralAtFairValue Monetary, instant, debit 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 7.15 b Disclosure
ifrs-full AssetsThatEntityContinuesToRecognise Monetary, instant, debit label Assets that entity continues to recognise IFRS 7.42D e Disclosure
ifrs-full AssetsThatEntityContinuesToRecognise Monetary, instant, debit documentation The amount of transferred financial assets that the entity continues to recognise in full. [Refer: Financial assets] IFRS 7.42D e Disclosure
ifrs-full AssetsThatEntityContinuesToRecogniseToExtentOfContinuingInvolvement Monetary, instant, debit label Assets that entity continues to recognise to extent of continuing involvement IFRS 7.42D f Disclosure
ifrs-full AssetsThatEntityContinuesToRecogniseToExtentOfContinuingInvolvement Monetary, instant, debit documentation The amount of transferred financial assets that the entity continues to recognise to the extent of its continuing involvement. [Refer: Financial assets] IFRS 7.42D f Disclosure
ifrs-full AssetsToWhichSignificantRestrictionsApply Monetary, instant, debit label Assets to which significant restrictions apply IFRS 12.13 c Disclosure
ifrs-full AssetsToWhichSignificantRestrictionsApply Monetary, instant, debit 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 12.13 c Disclosure
ifrs-full AssetsTransferredToStructuredEntitiesAtTimeOfTransfer Monetary, duration, credit label Assets transferred to structured entities, at time of transfer IFRS 12.27 c Disclosure
ifrs-full AssetsTransferredToStructuredEntitiesAtTimeOfTransfer Monetary, duration, credit documentation The amount, at the time of transfer, of all assets transferred to structured entities. [Refer: Total for all unconsolidated structured entities [member]] IFRS 12.27 c Disclosure
ifrs-full AssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear Monetary, instant, debit label Assets with significant risk of material adjustments within next financial year IAS 1.125 b Disclosure
ifrs-full AssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear Monetary, instant, debit 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. IAS 1.125 b Disclosure
ifrs-full AssociatedLiabilitiesThatEntityContinuesToRecognise Monetary, instant, credit label Associated liabilities that entity continues to recognise IFRS 7.42D e Disclosure
ifrs-full AssociatedLiabilitiesThatEntityContinuesToRecognise Monetary, instant, credit documentation The amount of liabilities associated with transferred financial assets that the entity continues to recognise in full. [Refer: Financial assets] IFRS 7.42D e Disclosure
ifrs-full AssociatedLiabilitiesThatEntityContinuesToRecogniseToExtentOfContinuingInvolvement Monetary, instant, credit label Associated liabilities that entity continues to recognise to extent of continuing involvement IFRS 7.42D f Disclosure
ifrs-full AssociatedLiabilitiesThatEntityContinuesToRecogniseToExtentOfContinuingInvolvement Monetary, instant, credit 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 7.42D f Disclosure
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
ifrs-full AssociatesMember Member documentation This member stands for the entities over which the investor has significant influence. IAS 24.19 d Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 d Disclosure
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
ifrs-full AtCostMember Member 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. IAS 27.16 c Disclosure, IAS 27.17 c Disclosure, IAS 40.32A Disclosure, IAS 41.50 Disclosure, IAS 41.55 Disclosure
ifrs-full AtCostOrInAccordanceWithIFRS16WithinFairValueModelMember Member label At cost or in accordance with IFRS 16 within fair value model [member] IAS 40.78 Disclosure
ifrs-full AtCostOrInAccordanceWithIFRS16WithinFairValueModelMember Member 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]] IAS 40.78 Disclosure
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
ifrs-full AtFairValueMember Member 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. IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 12.21 b (i) Disclosure, IFRS 13.93 a Disclosure
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
ifrs-full AttributionOfExpensesByNatureToTheirFunctionAxis Axis 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. IAS 1.104 Common practice, IAS 1.112 c Common practice
ifrs-full AttributionOfExpensesByNatureToTheirFunctionAxis Axis 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. IAS 1.104 Common practice, IAS 1.112 c Common practice
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
ifrs-full AttributionOfExpensesByNatureToTheirFunctionDomain Domain [default] 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. IAS 1.104 Common practice, IAS 1.112 c Common practice
ifrs-full AuditorsRemuneration Monetary, duration, debit label Auditor’s remuneration IAS 1.112 c Common practice
ifrs-full AuditorsRemuneration Monetary, duration, debit totalLabel Total auditor’s remuneration IAS 1.112 c Common practice
ifrs-full AuditorsRemuneration Monetary, duration, debit documentation The amount of fees paid or payable to the entity’s auditors. IAS 1.112 c Common practice
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
ifrs-full AuditorsRemunerationForAuditServices Monetary, duration, debit documentation The amount of fees paid or payable to the entity’s auditors for auditing services. IAS 1.112 c Common practice
ifrs-full AuditorsRemunerationForOtherServices Monetary, duration, debit label Auditor’s remuneration for other services IAS 1.112 c Common practice
ifrs-full AuditorsRemunerationForOtherServices Monetary, duration, debit 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. IAS 1.112 c Common practice
ifrs-full AuditorsRemunerationForTaxServices Monetary, duration, debit label Auditor’s remuneration for tax services IAS 1.112 c Common practice
ifrs-full AuditorsRemunerationForTaxServices Monetary, duration, debit documentation The amount of fees paid or payable to the entity’s auditors for tax services. IAS 1.112 c Common practice
ifrs-full AuthorisedCapitalCommitmentsButNotContractedFor Monetary, instant, credit label Authorised capital commitments but not contracted for IAS 1.112 c Common practice
ifrs-full AuthorisedCapitalCommitmentsButNotContractedFor Monetary, instant, credit 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] IAS 1.112 c Common practice
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
ifrs-full AverageEffectiveTaxRate Percent totalLabel Total average effective tax rate IAS 12.81 c (ii) Disclosure
ifrs-full AverageEffectiveTaxRate Percent documentation The tax expense (income) divided by the accounting profit. [Refer: Accounting profit] IAS 12.81 c (ii) Disclosure
ifrs-full AverageForeignExchangeRate Decimal, duration label Average foreign exchange rate IAS 1.112 c Common practice
ifrs-full AverageForeignExchangeRate Decimal, duration documentation The average exchange rate used by the entity. Exchange rate is the ratio of exchange for two currencies. IAS 1.112 c Common practice
ifrs-full AverageNumberOfEmployees Decimal, duration label Average number of employees IAS 1.112 c Common practice
ifrs-full AverageNumberOfEmployees Decimal, duration documentation The average number of personnel employed by the entity during a period. IAS 1.112 c Common practice
ifrs-full AveragePriceOfHedgingInstrument Decimal, instant label Average price of hedging instrument IFRS 7.23B b Disclosure
ifrs-full AveragePriceOfHedgingInstrument Decimal, instant documentation The average price of a hedging instrument. [Refer: Hedging instruments [domain]] IFRS 7.23B b Disclosure
ifrs-full AverageRateOfHedgingInstrument Percent label Average rate of hedging instrument IFRS 7.23B b Disclosure
ifrs-full AverageRateOfHedgingInstrument Percent documentation The average rate of a hedging instrument. [Refer: Hedging instruments [domain]] IFRS 7.23B b Disclosure
ifrs-full BalancesOnCurrentAccountsFromCustomers Monetary, instant, credit label Balances on current accounts from customers IAS 1.112 c Common practice
ifrs-full BalancesOnCurrentAccountsFromCustomers Monetary, instant, credit documentation The amount of balances in customers’ current accounts held by the entity. IAS 1.112 c Common practice
ifrs-full BalancesOnDemandDepositsFromCustomers Monetary, instant, credit label Balances on demand deposits from customers IAS 1.112 c Common practice
ifrs-full BalancesOnDemandDepositsFromCustomers Monetary, instant, credit documentation The amount of balances in customers’ demand deposits held by the entity. IAS 1.112 c Common practice
ifrs-full BalancesOnOtherDepositsFromCustomers Monetary, instant, credit label Balances on other deposits from customers IAS 1.112 c Common practice
ifrs-full BalancesOnOtherDepositsFromCustomers Monetary, instant, credit 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. IAS 1.112 c Common practice
ifrs-full BalancesOnTermDepositsFromCustomers Monetary, instant, credit label Balances on term deposits from customers IAS 1.112 c Common practice
ifrs-full BalancesOnTermDepositsFromCustomers Monetary, instant, credit documentation The amount of balances in customers’ term deposits held by the entity. IAS 1.112 c Common practice
ifrs-full BalancesWithBanks Monetary, instant, debit label Balances with banks IAS 7.45 Common practice
ifrs-full BalancesWithBanks Monetary, instant, debit documentation The amount of cash balances held at banks. IAS 7.45 Common practice
ifrs-full BankAcceptanceAssets Monetary, instant, debit label Bank acceptance assets IAS 1.55 Common practice
ifrs-full BankAcceptanceAssets Monetary, instant, debit documentation The amount of bank acceptances recognised as assets. IAS 1.55 Common practice
ifrs-full BankAcceptanceLiabilities Monetary, instant, credit label Bank acceptance liabilities IAS 1.55 Common practice
ifrs-full BankAcceptanceLiabilities Monetary, instant, credit documentation The amount of bank acceptances recognised as liabilities. IAS 1.55 Common practice
ifrs-full BankAndSimilarCharges Monetary, duration, debit label Bank and similar charges IAS 1.112 c Common practice
ifrs-full BankAndSimilarCharges Monetary, duration, debit documentation The amount of bank and similar charges recognised by the entity as an expense. IAS 1.112 c Common practice
ifrs-full BankBalancesAtCentralBanksOtherThanMandatoryReserveDeposits Monetary, instant, debit label Bank balances at central banks other than mandatory reserve deposits IAS 1.112 c Common practice
ifrs-full BankBalancesAtCentralBanksOtherThanMandatoryReserveDeposits Monetary, instant, debit documentation The amount of bank balances held at central banks other than mandatory reserve deposits. [Refer: Mandatory reserve deposits at central banks] IAS 1.112 c Common practice
ifrs-full BankBorrowingsUndiscountedCashFlows Monetary, instant, credit label Bank borrowings, undiscounted cash flows IFRS 7.B11D Example, IFRS 7.IG31A Example
ifrs-full BankBorrowingsUndiscountedCashFlows Monetary, instant, credit documentation The amount of contractual undiscounted cash flows in relation to bank borrowings. [Refer: Borrowings] IFRS 7.B11D Example, IFRS 7.IG31A Example
ifrs-full BankDebtInstrumentsHeld Monetary, instant, debit label Bank debt instruments held IAS 1.112 c Common practice
ifrs-full BankDebtInstrumentsHeld Monetary, instant, debit 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] IAS 1.112 c Common practice
ifrs-full BankingArrangementsClassifiedAsCashEquivalents Monetary, instant, debit label Other banking arrangements, classified as cash equivalents IAS 7.45 Common practice
ifrs-full BankingArrangementsClassifiedAsCashEquivalents Monetary, instant, debit 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] IAS 7.45 Common practice
ifrs-full BankOverdraftsClassifiedAsCashEquivalents (Monetary), instant, credit label Bank overdrafts IAS 7.45 Common practice
ifrs-full BankOverdraftsClassifiedAsCashEquivalents (Monetary), instant, credit negatedLabel Bank overdrafts IAS 7.45 Common practice
ifrs-full BankOverdraftsClassifiedAsCashEquivalents (Monetary), instant, credit 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] IAS 7.45 Common practice
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
ifrs-full BasicEarningsLossPerInstrumentFromContinuingOperationsParticipatingEquityInstrumentsOtherThanOrdinaryShares Per share 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]] IAS 33.A14 Common practice
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
ifrs-full BasicEarningsLossPerInstrumentFromDiscontinuedOperationsParticipatingEquityInstrumentsOtherThanOrdinaryShares Per share 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]] IAS 33.A14 Common practice
ifrs-full BasicEarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinaryShares Per share label Basic earnings (loss) per instrument, participating equity instruments other than ordinary shares IAS 33.A14 Common practice
ifrs-full BasicEarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinaryShares Per share totalLabel Total basic earnings (loss) per instrument, participating equity instruments other than ordinary shares IAS 33.A14 Common practice
ifrs-full BasicEarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinaryShares Per share documentation Basic earnings (loss) per share for an equity instrument that participates in profit with ordinary shares according to a predetermined formula. IAS 33.A14 Common practice
ifrs-full BasicEarningsLossPerShare Per share label Basic earnings (loss) per share IAS 33.66 Disclosure, IAS 33.67 Disclosure
ifrs-full BasicEarningsLossPerShare Per share totalLabel Total basic earnings (loss) per share IAS 33.66 Disclosure, IAS 33.67 Disclosure
ifrs-full BasicEarningsLossPerShare 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. IAS 33.66 Disclosure, IAS 33.67 Disclosure
ifrs-full BasicEarningsLossPerShare Per share 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). IAS 33.66 Disclosure, IAS 33.67 Disclosure
ifrs-full BasicEarningsLossPerShareFromContinuingOperations Per share label Basic earnings (loss) per share from continuing operations IAS 33.66 Disclosure, IAS 33.67 Disclosure
ifrs-full BasicEarningsLossPerShareFromContinuingOperations Per share 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. IAS 33.66 Disclosure, IAS 33.67 Disclosure
ifrs-full BasicEarningsLossPerShareFromContinuingOperations Per share documentation Basic earnings (loss) per share from continuing operations. [Refer: Basic earnings (loss) per share; Continuing operations, unless line item indicates otherwise [member]] IAS 33.66 Disclosure, IAS 33.67 Disclosure
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
ifrs-full BasicEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax Per share 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. IAS 33.67 Disclosure, IFRS 14.26 Disclosure
ifrs-full BasicEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax Per share 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]] IAS 33.67 Disclosure, IFRS 14.26 Disclosure
ifrs-full BasicEarningsLossPerShareFromDiscontinuedOperations Per share label Basic earnings (loss) per share from discontinued operations IAS 33.67 Disclosure, IAS 33.68 Disclosure
ifrs-full BasicEarningsLossPerShareFromDiscontinuedOperations Per share 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. IAS 33.67 Disclosure, IAS 33.68 Disclosure
ifrs-full BasicEarningsLossPerShareFromDiscontinuedOperations Per share documentation Basic earnings (loss) per share from discontinued operations. [Refer: Basic earnings (loss) per share; Discontinued operations [member]] IAS 33.67 Disclosure, IAS 33.68 Disclosure
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
ifrs-full BasicEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax Per share 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. IAS 33.67 Disclosure, IFRS 14.26 Disclosure
ifrs-full BasicEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax Per share 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]] IAS 33.67 Disclosure, IFRS 14.26 Disclosure
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
ifrs-full BasicEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax Per share 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. IAS 33.67 Disclosure, IFRS 14.26 Disclosure
ifrs-full BasicEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax Per share 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] IAS 33.67 Disclosure, IFRS 14.26 Disclosure
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
ifrs-full BasisForAttributingRevenuesFromExternalCustomersToIndividualCountries Text documentation The description of the basis for attributing revenues from external customers to individual countries. [Refer: Revenue] IFRS 8.33 a Disclosure
ifrs-full BearerBiologicalAssetsMember Member label Bearer biological assets [member] IAS 41.43 Example
ifrs-full BearerBiologicalAssetsMember Member 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]] IAS 41.43 Example
ifrs-full BearerPlants Monetary, instant, debit label Bearer plants IAS 16.37 i Example
ifrs-full BearerPlants Monetary, instant, debit 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] IAS 16.37 i Example
ifrs-full BearerPlantsMember Member label Bearer plants [member] IAS 16.37 i Example
ifrs-full BearerPlantsMember Member 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] IAS 16.37 i Example
ifrs-full BenefitsPaidOrPayable (Monetary), duration, debit label Benefits paid or payable IAS 26.35 b (v) Disclosure
ifrs-full BenefitsPaidOrPayable (Monetary), duration, debit negatedLabel Benefits paid or payable IAS 26.35 b (v) Disclosure
ifrs-full BenefitsPaidOrPayable (Monetary), duration, debit documentation The amount of benefits paid or payable for retirement benefit plans. IAS 26.35 b (v) Disclosure
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
ifrs-full BestEstimateAtAcquisitionDateOfContractualCashFlowsNotExpectedToBeCollectedForAcquiredReceivables Monetary, instant, debit 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 3.B64 h (iii) Disclosure
ifrs-full BiologicalAssets Monetary, instant, debit label Biological assets IAS 1.54 f Disclosure, IAS 41.43 Example, IAS 41.50 Disclosure
ifrs-full BiologicalAssets Monetary, instant, debit periodEndLabel Biological assets at end of period IAS 1.54 f Disclosure, IAS 41.43 Example, IAS 41.50 Disclosure
ifrs-full BiologicalAssets Monetary, instant, debit periodStartLabel Biological assets at beginning of period IAS 1.54 f Disclosure, IAS 41.43 Example, IAS 41.50 Disclosure
ifrs-full BiologicalAssets Monetary, instant, debit documentation The amount of living animals or plants recognised as assets. IAS 1.54 f Disclosure, IAS 41.43 Example, IAS 41.50 Disclosure
ifrs-full BiologicalAssetsAxis Axis label Biological assets [axis] IAS 41.50 Common practice
ifrs-full BiologicalAssetsAxis Axis 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. IAS 41.50 Common practice
ifrs-full BiologicalAssetsByAgeAxis Axis label Biological assets by age [axis] IAS 41.43 Example
ifrs-full BiologicalAssetsByAgeAxis Axis 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. IAS 41.43 Example
ifrs-full BiologicalAssetsByAgeDomain Domain [default] label Biological assets by age [domain] IAS 41.43 Example
ifrs-full BiologicalAssetsByAgeDomain Domain [default] 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] IAS 41.43 Example
ifrs-full BiologicalAssetsByGroupAxis Axis label Biological assets by group [axis] IAS 41.41 Disclosure
ifrs-full BiologicalAssetsByGroupAxis Axis 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. IAS 41.41 Disclosure
ifrs-full BiologicalAssetsByGroupDomain Domain [default] label Biological assets by group [domain] IAS 41.41 Disclosure
ifrs-full BiologicalAssetsByGroupDomain Domain [default] 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] IAS 41.41 Disclosure
ifrs-full BiologicalAssetsByTypeAxis Axis label Biological assets by type [axis] IAS 41.43 Example
ifrs-full BiologicalAssetsByTypeAxis Axis 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. IAS 41.43 Example
ifrs-full BiologicalAssetsByTypeDomain Domain [default] label Biological assets by type [domain] IAS 41.43 Example
ifrs-full BiologicalAssetsByTypeDomain Domain [default] 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] IAS 41.43 Example
ifrs-full BiologicalAssetsDomain Domain [default] label Biological assets [domain] IAS 41.50 Common practice
ifrs-full BiologicalAssetsDomain Domain [default] 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. IAS 41.50 Common practice
ifrs-full BiologicalAssetsPledgedAsSecurityForLiabilities Monetary, instant, debit label Biological assets pledged as security for liabilities IAS 41.49 a Disclosure
ifrs-full BiologicalAssetsPledgedAsSecurityForLiabilities Monetary, instant, debit documentation The amount of biological assets pledged as security for liabilities. [Refer: Biological assets] IAS 41.49 a Disclosure
ifrs-full BiologicalAssetsWhoseTitleIsRestricted Monetary, instant, debit label Biological assets whose title is restricted IAS 41.49 a Disclosure
ifrs-full BiologicalAssetsWhoseTitleIsRestricted Monetary, instant, debit documentation The amount of biological assets whose title is restricted. [Refer: Biological assets] IAS 41.49 a Disclosure
ifrs-full BondsIssued Monetary, instant, credit label Bonds issued IAS 1.112 c Common practice
ifrs-full BondsIssued Monetary, instant, credit documentation The amount of bonds issued by the entity. IAS 1.112 c Common practice
ifrs-full BondsIssuedUndiscountedCashFlows Monetary, instant, credit label Bonds issued, undiscounted cash flows IFRS 7.B11D Example, IFRS 7.IG31A Example
ifrs-full BondsIssuedUndiscountedCashFlows Monetary, instant, credit documentation The amount of contractual undiscounted cash flows in relation to bonds issued. [Refer: Bonds issued] IFRS 7.B11D Example, IFRS 7.IG31A Example
ifrs-full BorrowingCostsAbstract label Borrowing costs [abstract]
ifrs-full BorrowingCostsCapitalised Monetary, duration label Borrowing costs capitalised IAS 23.26 a Disclosure
ifrs-full BorrowingCostsCapitalised Monetary, duration 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]] IAS 23.26 a Disclosure
ifrs-full BorrowingCostsCapitalised Monetary, duration 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. IAS 23.26 a Disclosure
ifrs-full BorrowingCostsIncurred Monetary, duration label Borrowing costs incurred IAS 1.112 c Common practice
ifrs-full BorrowingCostsIncurred Monetary, duration totalLabel Total borrowing costs incurred IAS 1.112 c Common practice
ifrs-full BorrowingCostsIncurred Monetary, duration 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]] IAS 1.112 c Common practice
ifrs-full BorrowingCostsIncurred Monetary, duration documentation The amount of interest and other costs that an entity incurs in connection with the borrowing of funds. IAS 1.112 c Common practice
ifrs-full BorrowingCostsRecognisedAsExpense Monetary, duration, debit label Borrowing costs recognised as expense IAS 1.112 c Common practice
ifrs-full BorrowingCostsRecognisedAsExpense Monetary, duration, debit 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. IAS 1.112 c Common practice
ifrs-full Borrowings Monetary, instant, credit label Borrowings IAS 1.55 Common practice
ifrs-full Borrowings Monetary, instant, credit totalLabel Total borrowings IAS 1.55 Common practice
ifrs-full Borrowings Monetary, instant, credit documentation The amount of outstanding funds that the entity is obligated to repay. IAS 1.55 Common practice
ifrs-full BorrowingsAbstract label Borrowings [abstract]
ifrs-full BorrowingsAdjustmentToInterestRateBasis Percent label Borrowings, adjustment to interest rate basis IFRS 7.7 Common practice
ifrs-full BorrowingsAdjustmentToInterestRateBasis Percent documentation The adjustment to the basis (reference rate) used for calculation of the interest rate on borrowings. [Refer: Borrowings] IFRS 7.7 Common practice
ifrs-full BorrowingsByNameAxis Axis label Borrowings by name [axis] IFRS 7.7 Common practice
ifrs-full BorrowingsByNameAxis Axis 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 7.7 Common practice
ifrs-full BorrowingsByNameDomain Domain [default] label Borrowings by name [domain] IFRS 7.7 Common practice
ifrs-full BorrowingsByNameDomain Domain [default] 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 7.7 Common practice
ifrs-full BorrowingsByTypeAbstract label Borrowings, by type [abstract]
ifrs-full BorrowingsInterestRate Percent label Borrowings, interest rate IFRS 7.7 Common practice
ifrs-full BorrowingsInterestRate Percent documentation The interest rate on borrowings. [Refer: Borrowings] IFRS 7.7 Common practice
ifrs-full BorrowingsInterestRateBasis Text label Borrowings, interest rate basis IFRS 7.7 Common practice
ifrs-full BorrowingsInterestRateBasis Text documentation The basis (reference rate) used for calculation of the interest rate on borrowings. [Refer: Borrowings] IFRS 7.7 Common practice
ifrs-full BorrowingsMaturity Text label Borrowings, maturity IFRS 7.7 Common practice
ifrs-full BorrowingsMaturity Text documentation The maturity of borrowings. [Refer: Borrowings] IFRS 7.7 Common practice
ifrs-full BorrowingsOriginalCurrency Text label Borrowings, original currency IFRS 7.7 Common practice
ifrs-full BorrowingsOriginalCurrency Text documentation The currency in which the borrowings are denominated. [Refer: Borrowings] IFRS 7.7 Common practice
ifrs-full BorrowingsRecognisedAsOfAcquisitionDate (Monetary), instant, credit label Borrowings recognised as of acquisition date IFRS 3.B64 i Common practice
ifrs-full BorrowingsRecognisedAsOfAcquisitionDate (Monetary), instant, credit negatedLabel Borrowings recognised as of acquisition date IFRS 3.B64 i Common practice
ifrs-full BorrowingsRecognisedAsOfAcquisitionDate (Monetary), instant, credit 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 3.B64 i Common practice
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
ifrs-full BottomOfRangeMember Member documentation This member stands for the bottom of a range. 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
ifrs-full BrandNames Monetary, instant, debit label Brand names IAS 38.119 a Example
ifrs-full BrandNames Monetary, instant, debit 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] IAS 38.119 a Example
ifrs-full BrandNamesMember Member label Brand names [member] IAS 38.119 a Example
ifrs-full BrandNamesMember Member 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] IAS 38.119 a Example
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
ifrs-full BreachesWhichPermittedLenderToDemandAcceleratedRepaymentWereRemediedOrTermsOfLoansPayableWereRenegotiatedBeforeFinancialStatementsWereAuthorisedForIssue True/False 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. IFRS 7.19 Disclosure
ifrs-full BreachesWhichPermittedLenderToDemandAcceleratedRepaymentWereRemediedOrTermsOfLoansPayableWereRenegotiatedBeforeFinancialStatementsWereAuthorisedForIssue True/False 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 7.19 Disclosure
ifrs-full BroadcastingRightsMember Member label Broadcasting rights [member] IAS 38.119 Common practice
ifrs-full BroadcastingRightsMember Member documentation This member stands for broadcasting rights. IAS 38.119 Common practice
ifrs-full BrokerageFeeExpense (Monetary), duration, debit label Brokerage fee expense IAS 1.112 c Common practice
ifrs-full BrokerageFeeExpense (Monetary), duration, debit negatedLabel Brokerage fee expense IAS 1.112 c Common practice
ifrs-full BrokerageFeeExpense (Monetary), duration, debit documentation The amount of expense recognised for brokerage fees charged to the entity. IAS 1.112 c Common practice
ifrs-full BrokerageFeeIncome Monetary, duration, credit label Brokerage fee income IAS 1.112 c Common practice
ifrs-full BrokerageFeeIncome Monetary, duration, credit documentation The amount of income recognised for brokerage fees charged by the entity. IAS 1.112 c Common practice
ifrs-full Buildings Monetary, instant, debit label Buildings IAS 16.37 Common practice
ifrs-full Buildings Monetary, instant, debit documentation The amount of property, plant and equipment representing depreciable buildings and similar structures for use in operations. [Refer: Property, plant and equipment] IAS 16.37 Common practice
ifrs-full BuildingsMember Member label Buildings [member] IAS 16.37 Common practice
ifrs-full BuildingsMember Member 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] IAS 16.37 Common practice
ifrs-full BusinessCombinationsAxis Axis label Business combinations [axis] IFRS 3.B64 Disclosure
ifrs-full BusinessCombinationsAxis Axis 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 3.B64 Disclosure
ifrs-full BusinessCombinationsDomain Domain [default] label Business combinations [domain] IFRS 3.B64 Disclosure, IFRS 3.B67 Disclosure
ifrs-full BusinessCombinationsDomain Domain [default] documentation This member stands for the standard value for the “Business combinations” axis if no other member is used. IFRS 3.B64 Disclosure, IFRS 3.B67 Disclosure
ifrs-full BusinessCombinationsMember Member label Total for all business combinations [member] IFRS 3.B64 Disclosure
ifrs-full BusinessCombinationsMember Member 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 3.B64 Disclosure
ifrs-full CancellationOfTreasuryShares Monetary, duration, credit label Cancellation of treasury shares IAS 1.106 d Common practice
ifrs-full CancellationOfTreasuryShares Monetary, duration, credit documentation The amount of treasury stock cancelled during the period. [Refer: Treasury shares] IAS 1.106 d Common practice
ifrs-full CapitalCommitments Monetary, instant, credit label Capital commitments IAS 1.112 c Common practice
ifrs-full CapitalCommitments Monetary, instant, credit totalLabel Total capital commitments IAS 1.112 c Common practice
ifrs-full CapitalCommitments Monetary, instant, credit documentation The amount of future capital expenditures that the entity is committed to make. IAS 1.112 c Common practice
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
ifrs-full CapitalisationRateMeasurementInputMember Member documentation This member stands for a capitalisation rate used as a measurement input. IFRS 13.93 d Example, IFRS 13.IE63 Example
ifrs-full CapitalisationRateOfBorrowingCostsEligibleForCapitalisation Percent label Capitalisation rate of borrowing costs eligible for capitalisation IAS 23.26 b Disclosure
ifrs-full CapitalisationRateOfBorrowingCostsEligibleForCapitalisation Percent 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] IAS 23.26 b Disclosure
ifrs-full CapitalisedDevelopmentExpenditureMember Member label Capitalised development expenditure [member] IAS 38.119 Common practice
ifrs-full CapitalisedDevelopmentExpenditureMember Member 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. IAS 38.119 Common practice
ifrs-full CapitalRedemptionReserve Monetary, instant, credit label Capital redemption reserve IAS 1.55 Common practice
ifrs-full CapitalRedemptionReserve Monetary, instant, credit documentation A component of equity representing the reserve for the redemption of the entity’s own shares. IAS 1.55 Common practice
ifrs-full CapitalRedemptionReserveMember Member label Capital redemption reserve [member] IAS 1.108 Common practice
ifrs-full CapitalRedemptionReserveMember Member documentation This member stands for a component of equity representing the reserve for the redemption of the entity’s own shares. IAS 1.108 Common practice
ifrs-full CapitalRequirementsAxis Axis label Capital requirements [axis] IAS 1.136 Disclosure
ifrs-full CapitalRequirementsAxis Axis 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. IAS 1.136 Disclosure
ifrs-full CapitalRequirementsDomain Domain [default] label Capital requirements [domain] IAS 1.136 Disclosure
ifrs-full CapitalRequirementsDomain Domain [default] 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. IAS 1.136 Disclosure
ifrs-full CapitalReserve Monetary, instant, credit label Capital reserve IAS 1.55 Common practice
ifrs-full CapitalReserve Monetary, instant, credit documentation A component of equity representing the capital reserves. IAS 1.55 Common practice
ifrs-full CapitalReserveMember Member label Capital reserve [member] IAS 1.108 Common practice
ifrs-full CapitalReserveMember Member documentation This member stands for a component of equity representing capital reserves. IAS 1.108 Common practice
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
ifrs-full CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis Axis 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. 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
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
ifrs-full CarryingAmountMember Member [default] 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] 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
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
ifrs-full CarryingAmountOfAssetsAffectedByCurrencyNotBeingExchangeable Monetary, instant, debit documentation The carrying amount of assets affected by a currency not being exchangeable into another currency. Effective 2025-01-01 IAS 21.A19 c Disclosure
ifrs-full CarryingAmountOfAssetsExposedToRisk Monetary, instant, debit label Carrying amount of assets exposed to risk Effective 2025-01-01 IAS 21.A19 f Disclosure
ifrs-full CarryingAmountOfAssetsExposedToRisk Monetary, instant, debit documentation The carrying amount of assets exposed to risk because a currency is not exchangeable into another currency. Effective 2025-01-01 IAS 21.A19 f Disclosure
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
ifrs-full CarryingAmountOfLiabilitiesAffectedByCurrencyNotBeingExchangeable Monetary, instant, credit documentation The carrying amount of liabilities affected by a currency not being exchangeable into another currency. Effective 2025-01-01 IAS 21.A19 c Disclosure
ifrs-full CarryingAmountOfLiabilitiesExposedToRisk Monetary, instant, credit label Carrying amount of liabilities exposed to risk Effective 2025-01-01 IAS 21.A19 f Disclosure
ifrs-full CarryingAmountOfLiabilitiesExposedToRisk Monetary, instant, credit documentation The carrying amount of liabilities exposed to risk because a currency is not exchangeable into another currency. Effective 2025-01-01 IAS 21.A19 f Disclosure
ifrs-full CarryingAmountOfNoncurrentLiabilitiesWithCovenants Monetary, instant, credit label Carrying amount of non-current liabilities with covenants IAS 1.76ZA a Disclosure
ifrs-full CarryingAmountOfNoncurrentLiabilitiesWithCovenants Monetary, instant, credit 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. IAS 1.76ZA a Disclosure
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
ifrs-full CarryingAmountsDeterminedUnderPreviousGAAPWereAllocatedIfEntityUsesExemptionInIFRS1D8Ab True/False 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. IFRS 1.31A Disclosure
ifrs-full CarryingAmountsDeterminedUnderPreviousGAAPWereAllocatedIfEntityUsesExemptionInIFRS1D8Ab True/False 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 1.31A Disclosure
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
ifrs-full CarryingAmountsWereDeterminedUnderPreviousGAAPIfEntityUsesExemptionInIFRS1D8B True/False 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. IFRS 1.31B Disclosure
ifrs-full CarryingAmountsWereDeterminedUnderPreviousGAAPIfEntityUsesExemptionInIFRS1D8B True/False 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 1.31B Disclosure
ifrs-full Cash Monetary, instant, debit label Cash IAS 7.45 Common practice
ifrs-full Cash Monetary, instant, debit totalLabel Total cash IAS 7.45 Common practice
ifrs-full Cash Monetary, instant, debit documentation The amount of cash on hand and demand deposits. [Refer: Cash on hand] IAS 7.45 Common practice
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
ifrs-full CashAdvancesAndLoansFromRelatedParties Monetary, duration, debit documentation The cash inflow from advances and loans from related parties. [Refer: Total for all related parties [member]] IAS 7.17 Common practice
ifrs-full CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities (Monetary), duration, credit label Cash advances and loans made to other parties, classified as investing activities IAS 7.16 e Example
ifrs-full CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities (Monetary), duration, credit negatedTerseLabel Cash advances and loans made to other parties IAS 7.16 e Example
ifrs-full CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities (Monetary), duration, credit documentation The amount of cash advances and loans made to other parties (other than advances and loans made by a financial institution), classified as investing activities. IAS 7.16 e Example
ifrs-full CashAdvancesAndLoansMadeToRelatedParties Monetary, duration, credit label Cash advances and loans made to related parties IAS 7.16 Common practice
ifrs-full CashAdvancesAndLoansMadeToRelatedParties Monetary, duration, credit documentation The cash outflow for loans and advances made to related parties. [Refer: Total for all related parties [member]] IAS 7.16 Common practice
ifrs-full CashAndBankBalancesAtCentralBanks Monetary, instant, debit label Cash and bank balances at central banks IAS 1.55 Common practice
ifrs-full CashAndBankBalancesAtCentralBanks Monetary, instant, debit documentation The amount of cash and bank balances held at central banks. IAS 1.55 Common practice
ifrs-full CashAndCashEquivalents Monetary, instant, debit label Cash and cash equivalents IAS 1.54 i Disclosure, IAS 7.45 Disclosure, IFRS 12.B13 a Disclosure
ifrs-full CashAndCashEquivalents Monetary, instant, debit periodEndLabel Cash and cash equivalents at end of period IAS 1.54 i Disclosure, IAS 7.45 Disclosure, IFRS 12.B13 a Disclosure
ifrs-full CashAndCashEquivalents Monetary, instant, debit periodStartLabel Cash and cash equivalents at beginning of period IAS 1.54 i Disclosure, IAS 7.45 Disclosure, IFRS 12.B13 a Disclosure
ifrs-full CashAndCashEquivalents Monetary, instant, debit totalLabel Total cash and cash equivalents IAS 1.54 i Disclosure, IAS 7.45 Disclosure, IFRS 12.B13 a Disclosure
ifrs-full CashAndCashEquivalents Monetary, instant, debit documentation The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents] IAS 1.54 i Disclosure, IAS 7.45 Disclosure, IFRS 12.B13 a Disclosure
ifrs-full CashAndCashEquivalentsAbstract label Cash and cash equivalents [abstract]
ifrs-full CashAndCashEquivalentsAmountContributedToFairValueOfPlanAssets Monetary, instant, debit label Cash and cash equivalents, amount contributed to fair value of plan assets IAS 19.142 a Example
ifrs-full CashAndCashEquivalentsAmountContributedToFairValueOfPlanAssets Monetary, instant, debit documentation The amount cash and cash equivalents contribute to the fair value of defined benefit plan assets. [Refer: Cash and cash equivalents; Plan assets, at fair value; Defined benefit plans [domain]] IAS 19.142 a Example
ifrs-full CashAndCashEquivalentsClassifiedAsPartOfDisposalGroupHeldForSale Monetary, instant, debit label Cash and cash equivalents classified as part of disposal group held for sale IAS 7.45 Common practice
ifrs-full CashAndCashEquivalentsClassifiedAsPartOfDisposalGroupHeldForSale Monetary, instant, debit documentation The amount of cash and cash equivalents that are classified as a part of a disposal group held for sale. [Refer: Cash and cash equivalents; Disposal groups classified as held for sale [member]] IAS 7.45 Common practice
ifrs-full CashAndCashEquivalentsHeldByEntityUnavailableForUseByGroup Monetary, instant, debit label Cash and cash equivalents held by entity unavailable for use by group IAS 7.48 Disclosure
ifrs-full CashAndCashEquivalentsHeldByEntityUnavailableForUseByGroup Monetary, instant, debit documentation The amount of significant cash and cash equivalent balances held by the entity that are not available for use by the group. [Refer: Cash and cash equivalents] IAS 7.48 Disclosure
ifrs-full CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition Monetary, instant, debit label Cash and cash equivalents if different from statement of financial position IAS 7.45 Common practice
ifrs-full CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition Monetary, instant, debit totalLabel Total cash and cash equivalents if different from statement of financial position IAS 7.45 Common practice
ifrs-full CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition Monetary, instant, debit documentation The amount of cash and cash equivalents in the statement of cash flows when different from the amount of cash and cash equivalents in the statement of financial position. [Refer: Cash and cash equivalents] IAS 7.45 Common practice
ifrs-full CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract label Cash and cash equivalents if different from statement of financial position [abstract]
ifrs-full CashAndCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013 Monetary, duration, debit label Cash and cash equivalents in subsidiary or businesses acquired or disposed IAS 7.40 c Disclosure
ifrs-full CashAndCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013 Monetary, duration, debit documentation The amount of cash and cash equivalents in subsidiaries or other businesses over which control is obtained or lost. [Refer: Total for all subsidiaries [member]; Cash and cash equivalents] IAS 7.40 c Disclosure
ifrs-full CashAndCashEquivalentsPercentageContributedToFairValueOfPlanAssets Percent label Cash and cash equivalents, percentage contributed to fair value of plan assets IAS 19.142 a Common practice
ifrs-full CashAndCashEquivalentsPercentageContributedToFairValueOfPlanAssets Percent documentation The percentage cash and cash equivalents contribute to the fair value of defined benefit plan assets. [Refer: Cash and cash equivalents; Plan assets, at fair value; Defined benefit plans [domain]] [Contrast: Cash and cash equivalents, amount contributed to fair value of plan assets] IAS 19.142 a Common practice
ifrs-full CashAndCashEquivalentsRecognisedAsOfAcquisitionDate Monetary, instant, debit label Cash and cash equivalents recognised as of acquisition date IFRS 3.B64 i Common practice
ifrs-full CashAndCashEquivalentsRecognisedAsOfAcquisitionDate Monetary, instant, debit documentation The amount recognised as of the acquisition date for cash and cash equivalents acquired in a business combination. [Refer: Cash and cash equivalents; Total for all business combinations [member]] IFRS 3.B64 i Common practice
ifrs-full CashCollateralPledgedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities (Monetary), instant, debit label Cash collateral pledged subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities IFRS 7.13C d (ii) Example, IFRS 7.IG40D Example
ifrs-full CashCollateralPledgedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities (Monetary), instant, debit negatedLabel Cash collateral pledged subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities IFRS 7.13C d (ii) Example, IFRS 7.IG40D Example
ifrs-full CashCollateralPledgedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities (Monetary), instant, debit documentation The amount of cash collateral pledged that is subject to an enforceable master netting arrangement or similar agreement and that is not set off against financial liabilities. [Refer: Financial liabilities] IFRS 7.13C d (ii) Example, IFRS 7.IG40D Example
ifrs-full CashCollateralReceivedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets (Monetary), instant, credit label Cash collateral received subject to enforceable master netting arrangement or similar agreement not set off against financial assets IFRS 7.13C d (ii) Example, IFRS 7.IG40D Example
ifrs-full CashCollateralReceivedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets (Monetary), instant, credit negatedLabel Cash collateral received subject to enforceable master netting arrangement or similar agreement not set off against financial assets IFRS 7.13C d (ii) Example, IFRS 7.IG40D Example
ifrs-full CashCollateralReceivedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets (Monetary), instant, credit documentation The amount of cash collateral received that is subject to an enforceable master netting arrangement or similar agreement and that is not set off against financial assets. [Refer: Financial assets] IFRS 7.13C d (ii) Example, IFRS 7.IG40D Example
ifrs-full CashEquivalents Monetary, instant, debit label Cash equivalents IAS 7.45 Common practice
ifrs-full CashEquivalents Monetary, instant, debit totalLabel Total cash equivalents IAS 7.45 Common practice
ifrs-full CashEquivalents Monetary, instant, debit documentation The amount of short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. IAS 7.45 Common practice
ifrs-full CashEquivalentsAbstract label Cash equivalents [abstract]
ifrs-full CashFlowHedgesAbstract label Cash flow hedges [abstract]
ifrs-full CashFlowHedgesMember Member label Cash flow hedges [member] IAS 39.86 b Disclosure, IFRS 7.24A Disclosure, IFRS 7.24B Disclosure, IFRS 7.24C Disclosure
ifrs-full CashFlowHedgesMember Member documentation This member stands for hedges of the exposure to variability in cash flows that (a) are attributable to a particular risk associated with a recognised asset or liability (such as all or some future interest payments on variable rate debt) or a highly probable forecast transaction; and (b) could affect profit or loss. [Refer: Types of hedges [domain]] IAS 39.86 b Disclosure, IFRS 7.24A Disclosure, IFRS 7.24B Disclosure, IFRS 7.24C Disclosure
ifrs-full CashFlowsFromContinuingAndDiscontinuedOperationsAbstract label Cash flows from continuing and discontinued operations [abstract]
ifrs-full CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities Monetary, duration, debit label Cash flows from losing control of subsidiaries or other businesses, classified as investing activities IAS 7.39 Disclosure
ifrs-full CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities Monetary, duration, debit terseLabel Cash flows from losing control of subsidiaries or other businesses IAS 7.39 Disclosure
ifrs-full CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities Monetary, duration, debit documentation The aggregate cash flows arising from losing control of subsidiaries or other businesses, classified as investing activities. [Refer: Total for all subsidiaries [member]] IAS 7.39 Disclosure
ifrs-full CashFlowsFromUsedInDecreaseIncreaseInRestrictedCashAndCashEquivalents Monetary, duration, debit label Cash flows from (used in) decrease (increase) in restricted cash and cash equivalents IAS 7.16 Common practice
ifrs-full CashFlowsFromUsedInDecreaseIncreaseInRestrictedCashAndCashEquivalents Monetary, duration, debit documentation The cash inflow (outflow) due to a decrease (increase) in restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents] IAS 7.16 Common practice
ifrs-full CashFlowsFromUsedInDecreaseIncreaseInShorttermDepositsAndInvestments Monetary, duration, debit label Cash flows from (used in) decrease (increase) in short-term deposits and investments IAS 7.16 Common practice
ifrs-full CashFlowsFromUsedInDecreaseIncreaseInShorttermDepositsAndInvestments Monetary, duration, debit documentation The cash inflow (outflow) due to a decrease (increase) in short-term deposits and investments. IAS 7.16 Common practice
ifrs-full CashFlowsFromUsedInExplorationForAndEvaluationOfMineralResourcesClassifiedAsInvestingActivities Monetary, duration, debit label Cash flows from (used in) exploration for and evaluation of mineral resources, classified as investing activities IFRS 6.24 b Disclosure
ifrs-full CashFlowsFromUsedInExplorationForAndEvaluationOfMineralResourcesClassifiedAsInvestingActivities Monetary, duration, debit documentation The cash flows from (used in) the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource, classified as investing activities. IFRS 6.24 b Disclosure
ifrs-full CashFlowsFromUsedInExplorationForAndEvaluationOfMineralResourcesClassifiedAsOperatingActivities Monetary, duration, debit label Cash flows from (used in) exploration for and evaluation of mineral resources, classified as operating activities IFRS 6.24 b Disclosure
ifrs-full CashFlowsFromUsedInExplorationForAndEvaluationOfMineralResourcesClassifiedAsOperatingActivities Monetary, duration, debit documentation The cash flows from (used in) the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource, classified as operating activities. IFRS 6.24 b Disclosure
ifrs-full CashFlowsFromUsedInFinancingActivities Monetary, duration, debit label Cash flows from (used in) financing activities IAS 7.10 Disclosure, IAS 7.50 d Disclosure
ifrs-full CashFlowsFromUsedInFinancingActivities Monetary, duration, debit netLabel Net cash flows from (used in) financing activities IAS 7.10 Disclosure, IAS 7.50 d Disclosure
ifrs-full CashFlowsFromUsedInFinancingActivities Monetary, duration, debit documentation The cash flows from (used in) financing activities, which are activities that result in changes in the size and composition of the contributed equity and borrowings of the entity, from continuing and discontinued operations. IAS 7.10 Disclosure, IAS 7.50 d Disclosure
ifrs-full CashFlowsFromUsedInFinancingActivitiesAbstract label Cash flows from (used in) financing activities [abstract]
ifrs-full CashFlowsFromUsedInFinancingActivitiesContinuingOperations Monetary, duration, debit label Cash flows from (used in) financing activities, continuing operations IFRS 5.33 c Disclosure
ifrs-full CashFlowsFromUsedInFinancingActivitiesContinuingOperations Monetary, duration, debit netLabel Net cash flows from (used in) financing activities, continuing operations IFRS 5.33 c Disclosure
ifrs-full CashFlowsFromUsedInFinancingActivitiesContinuingOperations Monetary, duration, debit documentation The cash flows from (used in) the entity’s financing activities, related to continuing operations. [Refer: Continuing operations, unless line item indicates otherwise [member]; Cash flows from (used in) financing activities] IFRS 5.33 c Disclosure
ifrs-full CashFlowsFromUsedInFinancingActivitiesDiscontinuedOperations Monetary, duration, debit label Cash flows from (used in) financing activities, discontinued operations IFRS 5.33 c Disclosure
ifrs-full CashFlowsFromUsedInFinancingActivitiesDiscontinuedOperations Monetary, duration, debit netLabel Net cash flows from (used in) financing activities, discontinued operations IFRS 5.33 c Disclosure
ifrs-full CashFlowsFromUsedInFinancingActivitiesDiscontinuedOperations Monetary, duration, debit documentation The cash flows from (used in) the entity’s financing activities, related to discontinued operations. [Refer: Discontinued operations [member]; Cash flows from (used in) financing activities] IFRS 5.33 c Disclosure
ifrs-full CashFlowsFromUsedInIncreaseDecreaseInCurrentBorrowings Monetary, duration, debit label Cash flows from (used in) increase (decrease) in current borrowings IAS 7.17 Common practice
ifrs-full CashFlowsFromUsedInIncreaseDecreaseInCurrentBorrowings Monetary, duration, debit documentation The cash inflow (outflow) due to an increase (decrease) in current borrowings. [Refer: Current borrowings] IAS 7.17 Common practice
ifrs-full CashFlowsFromUsedInIncreasesInOperatingCapacity Monetary, duration, debit label Cash flows from (used in) increases in operating capacity IAS 7.50 c Example
ifrs-full CashFlowsFromUsedInIncreasesInOperatingCapacity Monetary, duration, debit documentation The aggregate amount of cash flows that represent increases in the entity’s ability to execute operating activities (for example, measured by units of output per day). IAS 7.50 c Example
ifrs-full CashFlowsFromUsedInInvestingActivities Monetary, duration, debit label Cash flows from (used in) investing activities IAS 7.10 Disclosure, IAS 7.50 d Disclosure
ifrs-full CashFlowsFromUsedInInvestingActivities Monetary, duration, debit netLabel Net cash flows from (used in) investing activities IAS 7.10 Disclosure, IAS 7.50 d Disclosure
ifrs-full CashFlowsFromUsedInInvestingActivities Monetary, duration, debit documentation The cash flows from (used in) investing activities, which are the acquisition and disposal of long-term assets and other investments not included in cash equivalents, from continuing and discontinued operations. IAS 7.10 Disclosure, IAS 7.50 d Disclosure
ifrs-full CashFlowsFromUsedInInvestingActivitiesAbstract label Cash flows from (used in) investing activities [abstract]
ifrs-full CashFlowsFromUsedInInvestingActivitiesContinuingOperations Monetary, duration, debit label Cash flows from (used in) investing activities, continuing operations IFRS 5.33 c Disclosure
ifrs-full CashFlowsFromUsedInInvestingActivitiesContinuingOperations Monetary, duration, debit netLabel Net cash flows from (used in) investing activities, continuing operations IFRS 5.33 c Disclosure
ifrs-full CashFlowsFromUsedInInvestingActivitiesContinuingOperations Monetary, duration, debit documentation The cash flows from (used in) the entity’s investing activities, related to continuing operations. [Refer: Continuing operations, unless line item indicates otherwise [member]; Cash flows from (used in) investing activities] IFRS 5.33 c Disclosure
ifrs-full CashFlowsFromUsedInInvestingActivitiesDiscontinuedOperations Monetary, duration, debit label Cash flows from (used in) investing activities, discontinued operations IFRS 5.33 c Disclosure
ifrs-full CashFlowsFromUsedInInvestingActivitiesDiscontinuedOperations Monetary, duration, debit netLabel Net cash flows from (used in) investing activities, discontinued operations IFRS 5.33 c Disclosure
ifrs-full CashFlowsFromUsedInInvestingActivitiesDiscontinuedOperations Monetary, duration, debit documentation The cash flows from (used in) the entity’s investing activities, related to discontinued operations. [Refer: Discontinued operations [member]; Cash flows from (used in) investing activities] IFRS 5.33 c Disclosure
ifrs-full CashFlowsFromUsedInMaintainingOperatingCapacity Monetary, duration, debit label Cash flows from (used in) maintaining operating capacity IAS 7.50 c Example
ifrs-full CashFlowsFromUsedInMaintainingOperatingCapacity Monetary, duration, debit documentation The aggregate amount of cash flows that are required to maintain the entity’s current ability to execute operating activities (for example, measured by units of output per day). IAS 7.50 c Example
ifrs-full CashFlowsFromUsedInOperatingActivities Monetary, duration label Cash flows from (used in) operating activities IAS 7.10 Disclosure, IAS 7.50 d Disclosure
ifrs-full CashFlowsFromUsedInOperatingActivities Monetary, duration netLabel Net cash flows from (used in) operating activities IAS 7.10 Disclosure, IAS 7.50 d Disclosure
ifrs-full CashFlowsFromUsedInOperatingActivities Monetary, duration commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. IAS 7.10 Disclosure, IAS 7.50 d Disclosure
ifrs-full CashFlowsFromUsedInOperatingActivities Monetary, duration documentation The cash flows from (used in) operating activities, which are the principal revenue-producing activities of the entity and other activities that are not investing or financing activities, from continuing and discontinued operations. [Refer: Revenue] IAS 7.10 Disclosure, IAS 7.50 d Disclosure
ifrs-full CashFlowsFromUsedInOperatingActivitiesAbstract label Cash flows from (used in) operating activities [abstract]
ifrs-full CashFlowsFromUsedInOperatingActivitiesContinuingOperations Monetary, duration label Cash flows from (used in) operating activities, continuing operations IFRS 5.33 c Disclosure
ifrs-full CashFlowsFromUsedInOperatingActivitiesContinuingOperations Monetary, duration netLabel Net cash flows from (used in) operating activities, continuing operations IFRS 5.33 c Disclosure
ifrs-full CashFlowsFromUsedInOperatingActivitiesContinuingOperations Monetary, duration commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. IFRS 5.33 c Disclosure
ifrs-full CashFlowsFromUsedInOperatingActivitiesContinuingOperations Monetary, duration documentation The cash flows from (used in) the entity’s operating activities, related to continuing operations. [Refer: Continuing operations, unless line item indicates otherwise [member]; Cash flows from (used in) operating activities] IFRS 5.33 c Disclosure
ifrs-full CashFlowsFromUsedInOperatingActivitiesDiscontinuedOperations Monetary, duration label Cash flows from (used in) operating activities, discontinued operations IFRS 5.33 c Disclosure
ifrs-full CashFlowsFromUsedInOperatingActivitiesDiscontinuedOperations Monetary, duration netLabel Net cash flows from (used in) operating activities, discontinued operations IFRS 5.33 c Disclosure
ifrs-full CashFlowsFromUsedInOperatingActivitiesDiscontinuedOperations Monetary, duration commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. IFRS 5.33 c Disclosure
ifrs-full CashFlowsFromUsedInOperatingActivitiesDiscontinuedOperations Monetary, duration documentation The cash flows from (used in) the entity’s operating activities, related to discontinued operations. [Refer: Discontinued operations [member]; Cash flows from (used in) operating activities] IFRS 5.33 c Disclosure
ifrs-full CashFlowsFromUsedInOperations Monetary, duration label Cash flows from (used in) operations IAS 7 – A Statement of cash flows for an entity other than a financial institution Example, IAS 7.20 Example
ifrs-full CashFlowsFromUsedInOperations Monetary, duration netLabel Net cash flows from (used in) operations IAS 7 – A Statement of cash flows for an entity other than a financial institution Example, IAS 7.20 Example
ifrs-full CashFlowsFromUsedInOperations Monetary, duration commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. IAS 7 – A Statement of cash flows for an entity other than a financial institution Example, IAS 7.20 Example
ifrs-full CashFlowsFromUsedInOperations Monetary, duration documentation The cash from (used in) the entity’s operations. IAS 7 – A Statement of cash flows for an entity other than a financial institution Example, IAS 7.20 Example
ifrs-full CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital Monetary, duration label Cash flows from (used in) operations before changes in working capital IAS 7 – A Statement of cash flows for an entity other than a financial institution Example, IAS 7.20 Common practice
ifrs-full CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital Monetary, duration commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. IAS 7 – A Statement of cash flows for an entity other than a financial institution Example, IAS 7.20 Common practice
ifrs-full CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital Monetary, duration documentation The cash inflow (outflow) from the entity’s operations before changes in working capital. IAS 7 – A Statement of cash flows for an entity other than a financial institution Example, IAS 7.20 Common practice
ifrs-full CashFlowsUsedInExplorationAndDevelopmentActivities Monetary, duration, credit label Cash flows used in exploration and development activities IAS 7.16 Common practice
ifrs-full CashFlowsUsedInExplorationAndDevelopmentActivities Monetary, duration, credit documentation The cash outflow for exploration and development activities. IAS 7.16 Common practice
ifrs-full CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities (Monetary), duration, credit label Cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities IAS 7.39 Disclosure
ifrs-full CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities (Monetary), duration, credit negatedTerseLabel Cash flows used in obtaining control of subsidiaries or other businesses IAS 7.39 Disclosure
ifrs-full CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities (Monetary), duration, credit documentation The aggregate cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities. [Refer: Total for all subsidiaries [member]] IAS 7.39 Disclosure
ifrs-full CashOnHand Monetary, instant, debit label Cash on hand IAS 7.45 Common practice
ifrs-full CashOnHand Monetary, instant, debit documentation The amount of cash held by the entity. This does not include demand deposits. IAS 7.45 Common practice
ifrs-full CashOutflowForLeases Monetary, duration, credit label Cash outflow for leases IFRS 16.53 g Disclosure
ifrs-full CashOutflowForLeases Monetary, duration, credit documentation The cash outflow for leases. IFRS 16.53 g Disclosure
ifrs-full CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities (Monetary), duration, credit label Cash payments for futures contracts, forward contracts, option contracts and swap contracts, classified as investing activities IAS 7.16 g Example
ifrs-full CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities (Monetary), duration, credit negatedTerseLabel Cash payments for futures contracts, forward contracts, option contracts and swap contracts IAS 7.16 g Example
ifrs-full CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities (Monetary), duration, credit documentation The cash outflow for futures contracts, forward contracts, option contracts and swap contracts except when the contracts are held for dealing or trading purposes or the payments are classified as financing activities. IAS 7.16 g Example
ifrs-full CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities Monetary, duration, debit label Cash receipts from futures contracts, forward contracts, option contracts and swap contracts, classified as investing activities IAS 7.16 h Example
ifrs-full CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities Monetary, duration, debit terseLabel Cash receipts from futures contracts, forward contracts, option contracts and swap contracts IAS 7.16 h Example
ifrs-full CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities Monetary, duration, debit documentation The cash inflow from futures contracts, forward contracts, option contracts and swap contracts except when the contracts are held for dealing or trading purposes or the receipts are classified as financing activities. IAS 7.16 h Example
ifrs-full CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities Monetary, duration, debit label Cash receipts from repayment of advances and loans made to other parties, classified as investing activities IAS 7.16 f Example
ifrs-full CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities Monetary, duration, debit terseLabel Cash receipts from repayment of advances and loans made to other parties IAS 7.16 f Example
ifrs-full CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities Monetary, duration, debit documentation The cash inflow from the repayment of advances and loans made to other parties (other than advances and loans of a financial institution), classified as investing activities. IAS 7.16 f Example
ifrs-full CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToRelatedParties Monetary, duration, debit label Cash receipts from repayment of advances and loans made to related parties IAS 7.16 Common practice
ifrs-full CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToRelatedParties Monetary, duration, debit documentation The cash inflow from repayment to the entity of loans and advances made to related parties. [Refer: Total for all related parties [member]] IAS 7.16 Common practice
ifrs-full CashRepaymentsOfAdvancesAndLoansFromRelatedParties Monetary, duration, credit label Cash repayments of advances and loans from related parties IAS 7.17 Common practice
ifrs-full CashRepaymentsOfAdvancesAndLoansFromRelatedParties Monetary, duration, credit documentation The cash outflow for repayments of advances and loans from related parties. [Refer: Total for all related parties [member]] IAS 7.17 Common practice
ifrs-full CashSettlementMember Member label Cash settlement [member] IFRS 2.45 a Disclosure
ifrs-full CashSettlementMember Member documentation This member stands for the cash settlement method for a share-based payment transaction. A cash-settled share-based payment transaction is one in which the entity acquires goods or services by incurring a liability to transfer cash or other assets to the supplier of those goods or services for amounts that are based on the price (or value) of equity instruments (including shares or share options) of the entity or another group entity. IFRS 2.45 a Disclosure
ifrs-full CashTransferred Monetary, instant, credit label Cash transferred IFRS 3.B64 f (i) Disclosure
ifrs-full CashTransferred Monetary, instant, credit documentation The fair value, at acquisition date, of cash transferred as consideration in a business combination. [Refer: Total for all business combinations [member]] IFRS 3.B64 f (i) Disclosure
ifrs-full CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAxis Axis label Categories of assets recognised from costs to obtain or fulfil contracts with customers [axis] IFRS 15.128 a Disclosure
ifrs-full CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAxis Axis 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 15.128 a Disclosure
ifrs-full CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersDomain Domain [default] label Categories of assets recognised from costs to obtain or fulfil contracts with customers [domain] IFRS 15.128 a Disclosure
ifrs-full CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersDomain Domain [default] documentation This member stands for all categories of assets recognised from the costs to obtain or fulfil contracts with customers. It also represents the standard value for the “Categories of assets recognised from costs to obtain or fulfil contracts with customers” axis if no other member is used. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers] IFRS 15.128 a Disclosure
ifrs-full CategoriesOfCurrentFinancialAssetsAbstract label Categories of current financial assets [abstract]
ifrs-full CategoriesOfCurrentFinancialLiabilitiesAbstract label Categories of current financial liabilities [abstract]
ifrs-full CategoriesOfFinancialAssetsAbstract label Categories of financial assets [abstract]
ifrs-full CategoriesOfFinancialAssetsAxis Axis label Categories of financial assets [axis] IFRS 7.8 Disclosure
ifrs-full CategoriesOfFinancialAssetsAxis Axis 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 7.8 Disclosure
ifrs-full CategoriesOfFinancialAssetsDomain Domain [default] label Categories of financial assets [domain] IFRS 7.8 Disclosure
ifrs-full CategoriesOfFinancialAssetsDomain Domain [default] documentation This member stands for aggregated categories of financial assets. It also represents the standard value for the “Categories of financial assets” axis if no other member is used. [Refer: Financial assets] IFRS 7.8 Disclosure
ifrs-full CategoriesOfFinancialLiabilitiesAbstract label Categories of financial liabilities [abstract]
ifrs-full CategoriesOfFinancialLiabilitiesAxis Axis label Categories of financial liabilities [axis] IFRS 7.8 Disclosure
ifrs-full CategoriesOfFinancialLiabilitiesAxis Axis 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 7.8 Disclosure
ifrs-full CategoriesOfFinancialLiabilitiesDomain Domain [default] label Categories of financial liabilities [domain] IFRS 7.8 Disclosure
ifrs-full CategoriesOfFinancialLiabilitiesDomain Domain [default] documentation This member stands for aggregated categories of financial liabilities. It also represents the standard value for the “Categories of financial liabilities” axis if no other member is used. [Refer: Financial assets] IFRS 7.8 Disclosure
ifrs-full CategoriesOfNoncurrentFinancialAssetsAbstract label Categories of non-current financial assets [abstract]
ifrs-full CategoriesOfNoncurrentFinancialLiabilitiesAbstract label Categories of non-current financial liabilities [abstract]
ifrs-full CategoriesOfRelatedPartiesAxis Axis label Categories of related parties [axis] IAS 24.19 Disclosure
ifrs-full CategoriesOfRelatedPartiesAxis Axis 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. IAS 24.19 Disclosure
ifrs-full CategoriesOfRelatedPartiesDomain Domain [default] label Categories of related parties [domain] IAS 24.19 Disclosure
ifrs-full CategoriesOfRelatedPartiesDomain Domain [default] documentation This member stands for the standard value for the “Categories of related parties” axis if no other member is used. IAS 24.19 Disclosure
ifrs-full ChangeInAccountingPolicyIsMadeInAccordanceWithTransitionalProvisionsOfInitiallyAppliedIFRS True/False label Change in accounting policy is made in accordance with transitional provisions of initially applied IFRS IAS 8.28 b Disclosure
ifrs-full ChangeInAccountingPolicyIsMadeInAccordanceWithTransitionalProvisionsOfInitiallyAppliedIFRS True/False 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. IAS 8.28 b Disclosure
ifrs-full ChangeInAccountingPolicyIsMadeInAccordanceWithTransitionalProvisionsOfInitiallyAppliedIFRS True/False documentation Indicates (true false) whether a change in accounting policy is made in accordance with the transitional provisions of an initially applied IFRS. IAS 8.28 b Disclosure
ifrs-full ChangeInAmountRecognisedForPreacquisitionDeferredTaxAsset Monetary, duration, debit label Increase (decrease) in amount recognised for pre-acquisition deferred tax asset IAS 12.81 j Disclosure
ifrs-full ChangeInAmountRecognisedForPreacquisitionDeferredTaxAsset Monetary, duration, debit documentation The increase (decrease) in a pre-acquisition deferred tax asset of the acquirer as a result of a business combination that changes the probability of realising the asset by the acquirer. [Refer: Deferred tax assets; Total for all business combinations [member]] IAS 12.81 j Disclosure
ifrs-full ChangeInFunctionalCurrencyOfEitherReportingEntityOrSignificantForeignOperation True/False label Change in functional currency of either reporting entity or significant foreign operation IAS 21.54 Disclosure
ifrs-full ChangeInFunctionalCurrencyOfEitherReportingEntityOrSignificantForeignOperation True/False 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. IAS 21.54 Disclosure
ifrs-full ChangeInFunctionalCurrencyOfEitherReportingEntityOrSignificantForeignOperation True/False documentation Indicates (true false) whether there is a change in the functional currency of either the reporting entity or a significant foreign operation. IAS 21.54 Disclosure
ifrs-full ChangeInNameOfReportingEntityOrOtherMeansOfIdentificationFromEndOfPrecedingReportingPeriod True/False label Change in name of reporting entity or other means of identification from end of preceding reporting period IAS 1.51 a Disclosure
ifrs-full ChangeInNameOfReportingEntityOrOtherMeansOfIdentificationFromEndOfPrecedingReportingPeriod True/False 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. IAS 1.51 a Disclosure
ifrs-full ChangeInNameOfReportingEntityOrOtherMeansOfIdentificationFromEndOfPrecedingReportingPeriod True/False documentation Indicates (true false) whether there is change in either the name of the reporting entity or any other means of identification from the end of the preceding reporting period. IAS 1.51 a Disclosure
ifrs-full ChangeInValueOfForeignCurrencyBasisSpreadsAbstract label Change in value of foreign currency basis spreads [abstract]
ifrs-full ChangeInValueOfForwardElementsOfForwardContractsAbstract label Change in value of forward elements of forward contracts [abstract]
ifrs-full ChangeInValueOfTimeValueOfOptionsAbstract label Change in value of time value of options [abstract]
ifrs-full ChangesInAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedAbstract label Changes in aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss [abstract]
ifrs-full ChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract label Changes in allowance account for credit losses of financial assets [abstract]
ifrs-full ChangesInAssetsForInsuranceAcquisitionCashFlowsAbstract label Changes in assets for insurance acquisition cash flows [abstract]
ifrs-full ChangesInBiologicalAssets Monetary, duration, debit label Increase (decrease) in biological assets IAS 41.50 Disclosure
ifrs-full ChangesInBiologicalAssets Monetary, duration, debit totalLabel Total increase (decrease) in biological assets IAS 41.50 Disclosure
ifrs-full ChangesInBiologicalAssets Monetary, duration, debit documentation The increase (decrease) in biological assets. [Refer: Biological assets] IAS 41.50 Disclosure
ifrs-full ChangesInBiologicalAssetsAbstract label Changes in biological assets [abstract]
ifrs-full ChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstract label Changes in contingent liabilities recognised in business combination [abstract]
ifrs-full ChangesInDeferredTaxLiabilityAssetAbstract label Changes in deferred tax liability (asset) [abstract]
ifrs-full ChangesInEquity Monetary, duration, credit label Increase (decrease) in equity IAS 1.106 d Disclosure
ifrs-full ChangesInEquity Monetary, duration, credit totalLabel Total increase (decrease) in equity IAS 1.106 d Disclosure
ifrs-full ChangesInEquity Monetary, duration, credit documentation The increase (decrease) in equity. [Refer: Equity] IAS 1.106 d Disclosure
ifrs-full ChangesInEquityAbstract label Changes in equity [abstract]
ifrs-full ChangesInExposureToRisk Text label Description of changes in exposure to risk IFRS 7.33 c Disclosure
ifrs-full ChangesInExposureToRisk Text documentation The description of changes in the exposure to risks arising from financial instruments. [Refer: Classes of financial instruments [domain]] IFRS 7.33 c Disclosure
ifrs-full ChangesInFairValueMeasurementAssetsAbstract label Changes in fair value measurement, assets [abstract]
ifrs-full ChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstract label Changes in fair value measurement, entity’s own equity instruments [abstract]
ifrs-full ChangesInFairValueMeasurementLiabilitiesAbstract label Changes in fair value measurement, liabilities [abstract]
ifrs-full ChangesInFairValueOfCreditDerivativeAbstract label Changes in fair value of credit derivative [abstract]
ifrs-full ChangesInFairValueOfFinancialAssetsAttributableToChangesInCreditRiskOfFinancialAssets Monetary, duration, debit label Increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss, attributable to changes in credit risk of financial assets IFRS 7.9 c Disclosure
ifrs-full ChangesInFairValueOfFinancialAssetsAttributableToChangesInCreditRiskOfFinancialAssets Monetary, duration, debit documentation The increase (decrease) in the fair value of a financial asset (or group of financial assets) designated as measured at fair value through profit or loss that is attributable to changes in the credit risk of that asset determined either: (a) as the amount of change in its fair value that is not attributable to changes in market conditions that give rise to market risk ; or (b) using an alternative method the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset. [Refer: Credit risk [member]; Financial assets] IFRS 7.9 c Disclosure
ifrs-full ChangesInFairValueOfFinancialAssetsRelatedCreditDerivativesOrSimilarInstruments Monetary, duration label Increase (decrease) in fair value of credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss IFRS 7.9 d Disclosure
ifrs-full ChangesInFairValueOfFinancialAssetsRelatedCreditDerivativesOrSimilarInstruments Monetary, duration documentation The increase (decrease) in the fair value of credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss. [Refer: Derivatives [member]; Financial assets] IFRS 7.9 d Disclosure
ifrs-full ChangesInFairValueOfFinancialLiabilityAttributableToChangesInCreditRiskOfLiability Monetary, duration, credit label Increase (decrease) in fair value of financial liability, attributable to changes in credit risk of liability IFRS 7.10A a Disclosure
ifrs-full ChangesInFairValueOfFinancialLiabilityAttributableToChangesInCreditRiskOfLiability Monetary, duration, credit documentation The increase (decrease) in the fair value of a financial liability that is attributable to changes in the credit risk of that liability. [Refer: Credit risk [member]] IFRS 7.10A a Disclosure
ifrs-full ChangesInFairValueOfLoansOrReceivablesAttributableToChangesInCreditRiskOfFinancialAssets Monetary, duration, debit label Increase (decrease) in fair value of loans or receivables, attributable to changes in credit risk of financial assets Expired 2023-01-01 IFRS 7.9 c Disclosure
ifrs-full ChangesInFairValueOfLoansOrReceivablesAttributableToChangesInCreditRiskOfFinancialAssets Monetary, duration, debit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.9 c Disclosure
ifrs-full ChangesInFairValueOfLoansOrReceivablesAttributableToChangesInCreditRiskOfFinancialAssets Monetary, duration, debit documentation The increase (decrease) in the fair value of loans or receivables that is attributable to changes in the credit risk of the loans and receivables determined either: (a) as the amount of change in their fair value that is not attributable to changes in market conditions that gave rise to market risk; or (b) using an alternative method that the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset. [Refer: Credit risk [member]; Market risk [member]] Expired 2023-01-01 IFRS 7.9 c Disclosure
ifrs-full ChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstruments Monetary, duration label 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
ifrs-full ChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstruments Monetary, duration commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.9 d Disclosure
ifrs-full ChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstruments Monetary, duration documentation The increase (decrease) in the fair value of credit derivatives or similar instruments related to loans or receivables. [Refer: Derivatives [member]] Expired 2023-01-01 IFRS 7.9 d Disclosure
ifrs-full ChangesInGoodwill Monetary, duration, debit label Increase (decrease) in goodwill IFRS 3.B67 d Disclosure
ifrs-full ChangesInGoodwill Monetary, duration, debit totalLabel Total increase (decrease) in goodwill IFRS 3.B67 d Disclosure
ifrs-full ChangesInGoodwill Monetary, duration, debit documentation The increase (decrease) in goodwill. [Refer: Goodwill] IFRS 3.B67 d Disclosure
ifrs-full ChangesInGoodwillAbstract label Changes in goodwill [abstract]
ifrs-full ChangesInInsuranceContractsForReconciliationByComponentsAbstract label Changes in insurance contracts for reconciliation by components [abstract]
ifrs-full ChangesInInsuranceContractsForReconciliationByRemainingCoverageAndIncurredClaimsAbstract label Changes in insurance contracts for reconciliation by remaining coverage and incurred claims [abstract]
ifrs-full ChangesInIntangibleAssetsAndGoodwillAbstract label Changes in intangible assets and goodwill [abstract]
ifrs-full ChangesInIntangibleAssetsOtherThanGoodwill Monetary, duration, debit label Increase (decrease) in intangible assets other than goodwill IAS 38.118 e Disclosure
ifrs-full ChangesInIntangibleAssetsOtherThanGoodwill Monetary, duration, debit totalLabel Total increase (decrease) in intangible assets other than goodwill IAS 38.118 e Disclosure
ifrs-full ChangesInIntangibleAssetsOtherThanGoodwill Monetary, duration, debit documentation The increase (decrease) in intangible assets other than goodwill. [Refer: Intangible assets other than goodwill] IAS 38.118 e Disclosure
ifrs-full ChangesInIntangibleAssetsOtherThanGoodwillAbstract label Changes in intangible assets other than goodwill [abstract]
ifrs-full ChangesInInventoriesOfFinishedGoodsAndWorkInProgress (Monetary), duration, debit label Decrease (increase) in inventories of finished goods and work in progress IAS 1.102 Example, IAS 1.99 Disclosure
ifrs-full ChangesInInventoriesOfFinishedGoodsAndWorkInProgress (Monetary), duration, debit negatedLabel Increase (decrease) in inventories of finished goods and work in progress IAS 1.102 Example, IAS 1.99 Disclosure
ifrs-full ChangesInInventoriesOfFinishedGoodsAndWorkInProgress (Monetary), duration, debit documentation The decrease (increase) in inventories of finished goods and work in progress. [Refer: Inventories; Current finished goods; Current work in progress] IAS 1.102 Example, IAS 1.99 Disclosure
ifrs-full ChangesInInvestmentProperty Monetary, duration, debit label Increase (decrease) in investment property IAS 40.76 Disclosure, IAS 40.79 d Disclosure
ifrs-full ChangesInInvestmentProperty Monetary, duration, debit totalLabel Total increase (decrease) in investment property IAS 40.76 Disclosure, IAS 40.79 d Disclosure
ifrs-full ChangesInInvestmentProperty Monetary, duration, debit documentation The increase (decrease) in investment property. [Refer: Investment property] IAS 40.76 Disclosure, IAS 40.79 d Disclosure
ifrs-full ChangesInInvestmentPropertyAbstract label Changes in investment property [abstract]
ifrs-full ChangesInLiabilitiesArisingFromFinancingActivitiesAbstract label Changes in liabilities arising from financing activities [abstract]
ifrs-full ChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysis Text label Description of changes in methods and assumptions used in preparing sensitivity analysis IFRS 7.40 c Disclosure
ifrs-full ChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysis Text documentation The description of changes in the methods and assumptions used in preparing a sensitivity analysis for the types of market risk to which the entity is exposed. [Refer: Market risk [member]] IFRS 7.40 c Disclosure
ifrs-full ChangesInMethodsUsedToMeasureRisk Text label Description of changes in methods used to measure risk IFRS 7.33 c Disclosure
ifrs-full ChangesInMethodsUsedToMeasureRisk Text documentation The description of changes in methods used to measure risks arising from financial instruments. [Refer: Classes of financial instruments [domain]] IFRS 7.33 c Disclosure
ifrs-full ChangesInNetAssetsAvailableForBenefitsAbstract label Changes in net assets available for benefits [abstract]
ifrs-full ChangesInNetDefinedBenefitLiabilityAssetAbstract label Changes in net defined benefit liability (asset) [abstract]
ifrs-full ChangesInNetDefinedBenefitLiabilityAssetResultingFromExpenseIncomeInProfitOrLossAbstract label Changes in net defined benefit liability (asset) resulting from expense (income) in profit or loss [abstract]
ifrs-full ChangesInNetDefinedBenefitLiabilityAssetResultingFromMiscellaneousOtherChangesAbstract label Changes in net defined benefit liability (asset) resulting from miscellaneous other changes [abstract]
ifrs-full ChangesInNominalAmountOfCreditDerivativeAbstract label Changes in nominal amount of credit derivative [abstract]
ifrs-full ChangesInNumberOfSharesOutstandingAbstract label Changes in number of shares outstanding [abstract]
ifrs-full ChangesInObjectivesPoliciesAndProcessesForManagingRisk Text label Description of changes in objectives, policies and processes for managing risk IFRS 7.33 c Disclosure
ifrs-full ChangesInObjectivesPoliciesAndProcessesForManagingRisk Text documentation The description of changes in objectives, policies and processes for managing risks arising from financial instruments. [Refer: Classes of financial instruments [domain]] IFRS 7.33 c Disclosure
ifrs-full ChangesInOtherProvisions Monetary, duration, credit label Increase (decrease) in other provisions IAS 37.84 Disclosure
ifrs-full ChangesInOtherProvisions Monetary, duration, credit totalLabel Total increase (decrease) in other provisions IAS 37.84 Disclosure
ifrs-full ChangesInOtherProvisions Monetary, duration, credit documentation The increase (decrease) in other provisions. [Refer: Other provisions] IAS 37.84 Disclosure
ifrs-full ChangesInOtherProvisionsAbstract label Changes in other provisions [abstract]
ifrs-full ChangesInPropertyPlantAndEquipment Monetary, duration, debit label Increase (decrease) in property, plant and equipment IAS 16.73 e Disclosure
ifrs-full ChangesInPropertyPlantAndEquipment Monetary, duration, debit totalLabel Total increase (decrease) in property, plant and equipment IAS 16.73 e Disclosure
ifrs-full ChangesInPropertyPlantAndEquipment Monetary, duration, debit documentation The increase (decrease) in property, plant and equipment. [Refer: Property, plant and equipment] IAS 16.73 e Disclosure
ifrs-full ChangesInPropertyPlantAndEquipmentAbstract label Changes in property, plant and equipment [abstract]
ifrs-full ChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract label Changes in property, plant and equipment, including right-of-use assets [abstract]
ifrs-full ChangesInRegulatoryDeferralAccountCreditBalancesAbstract label Changes in regulatory deferral account credit balances [abstract]
ifrs-full ChangesInRegulatoryDeferralAccountDebitBalancesAbstract label Changes in regulatory deferral account debit balances [abstract]
ifrs-full ChangesInReimbursementRightsAbstract label Changes in reimbursement rights related to defined benefit obligation [abstract]
ifrs-full ChangesInReimbursementRightsAtFairValue Monetary, duration, debit label Increase (decrease) in reimbursement rights related to defined benefit obligation, at fair value IAS 19.141 Disclosure
ifrs-full ChangesInReimbursementRightsAtFairValue Monetary, duration, debit totalLabel Total increase (decrease) in reimbursement rights related to defined benefit obligation, at fair value IAS 19.141 Disclosure
ifrs-full ChangesInReimbursementRightsAtFairValue Monetary, duration, debit documentation The increase (decrease) in the fair value of reimbursement rights related to defined benefit obligation. [Refer: At fair value [member]; Reimbursement rights related to defined benefit obligation, at fair value] IAS 19.141 Disclosure
ifrs-full ChangesInRightofuseAssetsAbstract label Changes in right-of-use assets [abstract]
ifrs-full ChangesInTaxRatesOrTaxLawsEnactedOrAnnouncedMember Member label Changes in tax rates or tax laws enacted or announced [member] IAS 10.22 h Example
ifrs-full ChangesInTaxRatesOrTaxLawsEnactedOrAnnouncedMember Member documentation This member stands for changes in tax rates or tax laws enacted or announced. IAS 10.22 h Example
ifrs-full CharacteristicsOfDefinedBenefitPlansAxis Axis label Characteristics of defined benefit plans [axis] IAS 19.138 b Example
ifrs-full CharacteristicsOfDefinedBenefitPlansAxis Axis 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. IAS 19.138 b Example
ifrs-full CharacteristicsOfDefinedBenefitPlansDomain Domain [default] label Characteristics of defined benefit plans [domain] IAS 19.138 b Example
ifrs-full CharacteristicsOfDefinedBenefitPlansDomain Domain [default] documentation This member stands for all defined benefit plans when disaggregated by characteristics of defined benefits plans. It also represents the standard value for the “Characteristics of defined benefit plans” axis if no other member is used. IAS 19.138 b Example
ifrs-full CirculationRevenue Monetary, duration, credit label Circulation revenue IAS 1.112 c Common practice
ifrs-full CirculationRevenue Monetary, duration, credit documentation The amount of revenue arising from the sale of newspapers, magazines, periodicals as well as digital applications and formats. [Refer: Revenue] IAS 1.112 c Common practice
ifrs-full CircumstancesLeadingToReversalsOfInventoryWritedown Text label Description of circumstances leading to reversals of inventory write-down IAS 2.36 g Disclosure
ifrs-full CircumstancesLeadingToReversalsOfInventoryWritedown Text documentation The description of the circumstances or events that led to the reversal of a write-down of inventories to net realisable value. [Refer: Inventories; Reversal of inventory write-down] IAS 2.36 g Disclosure
ifrs-full ClassesOfAcquiredReceivablesAxis Axis label Classes of acquired receivables [axis] IFRS 3.B64 h Disclosure
ifrs-full ClassesOfAcquiredReceivablesAxis Axis 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 3.B64 h Disclosure
ifrs-full ClassesOfAcquiredReceivablesDomain Domain [default] label Classes of acquired receivables [domain] IFRS 3.B64 h Disclosure
ifrs-full ClassesOfAcquiredReceivablesDomain Domain [default] documentation This member stands for classes of receivables acquired in business combinations. It also represents the standard value for the “Classes of acquired receivables” axis if no other member is used. [Refer: Total for all business combinations [member]] IFRS 3.B64 h Disclosure
ifrs-full ClassesOfAssetsAxis Axis label Classes of assets [axis] IAS 36.126 Disclosure, IAS 36.130 d (ii) Disclosure, IFRS 13.93 Disclosure, IFRS 16.53 Disclosure
ifrs-full ClassesOfAssetsAxis Axis 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. IAS 36.126 Disclosure, IAS 36.130 d (ii) Disclosure, IFRS 13.93 Disclosure, IFRS 16.53 Disclosure
ifrs-full ClassesOfAssetsDomain Domain [default] label Classes of assets [domain] IAS 36.126 Disclosure, IFRS 13.93 Disclosure, IFRS 16.53 Disclosure
ifrs-full ClassesOfAssetsDomain Domain [default] documentation This member stands for a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits. It also represents the standard value for the “Classes of assets” axis if no other member is used. IAS 36.126 Disclosure, IFRS 13.93 Disclosure, IFRS 16.53 Disclosure
ifrs-full ClassesOfCashPaymentsAbstract label Classes of cash payments from operating activities [abstract]
ifrs-full ClassesOfCashReceiptsFromOperatingActivitiesAbstract label Classes of cash receipts from operating activities [abstract]
ifrs-full ClassesOfContingentLiabilitiesAxis Axis label Classes of contingent liabilities [axis] IAS 37.86 Disclosure, IFRS 3.B67 c Disclosure
ifrs-full ClassesOfContingentLiabilitiesAxis Axis 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. IAS 37.86 Disclosure, IFRS 3.B67 c Disclosure
ifrs-full ClassesOfContingentLiabilitiesDomain Domain [default] label Classes of contingent liabilities [domain] IAS 37.88 Disclosure, IFRS 3.B67 c Disclosure
ifrs-full ClassesOfContingentLiabilitiesDomain Domain [default] documentation This member stands for possible obligations that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the entity; or, present obligations that arise from past events but are not recognised because (a) it is probable that an outflow of resources embodying economic benefits will be required to settle the obligations; or (b) the amount of the obligations cannot be measured with sufficient reliability. It also represents the standard value for the “Classes of contingent liabilities” axis if no other member is used. IAS 37.88 Disclosure, IFRS 3.B67 c Disclosure
ifrs-full ClassesOfCurrentInventoriesAlternativeAbstract label Classes of current inventories, alternative [abstract]
ifrs-full ClassesOfEmployeeBenefitsExpenseAbstract label Classes of employee benefits expense [abstract]
ifrs-full ClassesOfEntitysOwnEquityInstrumentsAxis Axis label Classes of entity’s own equity instruments [axis] IFRS 13.93 Disclosure
ifrs-full ClassesOfEntitysOwnEquityInstrumentsAxis Axis 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 13.93 Disclosure
ifrs-full ClassesOfEntitysOwnEquityInstrumentsDomain Domain [default] label Classes of entity’s own equity instruments [domain] IFRS 13.93 Disclosure
ifrs-full ClassesOfEntitysOwnEquityInstrumentsDomain Domain [default] documentation This member stands for equity instruments issued by the entity. It also represents the standard value for the “Classes of entity’s own equity instruments” axis if no other member is used. IFRS 13.93 Disclosure
ifrs-full ClassesOfFinancialAssetsAxis Axis label Classes of financial assets [axis] IFRS 17.C32 Disclosure, IFRS 7.42I Disclosure, IFRS 7.6 Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 9.7.2.42 Disclosure
ifrs-full ClassesOfFinancialAssetsAxis Axis 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 17.C32 Disclosure, IFRS 7.42I Disclosure, IFRS 7.6 Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 9.7.2.42 Disclosure
ifrs-full ClassesOfFinancialAssetsDomain Domain [default] label Classes of financial assets [domain] IFRS 17.C32 Disclosure, IFRS 7.42I Disclosure, IFRS 7.6 Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 9.7.2.42 Disclosure
ifrs-full ClassesOfFinancialAssetsDomain Domain [default] documentation This member stands for aggregated classes of financial assets. It also represents the standard value for the “Classes of financial assets” axis if no other member is used. [Refer: Financial assets] IFRS 17.C32 Disclosure, IFRS 7.42I Disclosure, IFRS 7.6 Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 9.7.2.42 Disclosure
ifrs-full ClassesOfFinancialInstrumentsAxis Axis label Classes of financial instruments [axis] IFRS 7.35H Disclosure, IFRS 7.35K Disclosure, IFRS 7.35M Disclosure, IFRS 7.36 Disclosure
ifrs-full ClassesOfFinancialInstrumentsAxis Axis 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 7.35H Disclosure, IFRS 7.35K Disclosure, IFRS 7.35M Disclosure, IFRS 7.36 Disclosure
ifrs-full ClassesOfFinancialInstrumentsDomain Domain [default] label Classes of financial instruments [domain] IFRS 7.35H Disclosure, IFRS 7.35K Disclosure, IFRS 7.35M Disclosure, IFRS 7.36 Disclosure
ifrs-full ClassesOfFinancialInstrumentsDomain Domain [default] documentation This member stands for aggregated classes of financial instruments. Financial instruments are contracts that give rise to a financial asset of one entity and a financial liability or equity instrument of another entity. It also represents the standard value for the “Classes of financial instruments” axis if no other member is used. [Refer: Financial assets; Financial liabilities] IFRS 7.35H Disclosure, IFRS 7.35K Disclosure, IFRS 7.35M Disclosure, IFRS 7.36 Disclosure
ifrs-full ClassesOfFinancialLiabilitiesAxis Axis label Classes of financial liabilities [axis] IFRS 7.42I Disclosure, IFRS 7.6 Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 9.7.2.42 Disclosure
ifrs-full ClassesOfFinancialLiabilitiesAxis Axis 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 7.42I Disclosure, IFRS 7.6 Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 9.7.2.42 Disclosure
ifrs-full ClassesOfFinancialLiabilitiesDomain Domain [default] label Classes of financial liabilities [domain] IFRS 7.42I Disclosure, IFRS 7.6 Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 9.7.2.42 Disclosure
ifrs-full ClassesOfFinancialLiabilitiesDomain Domain [default] documentation This member stands for aggregated classes financial liabilities. It also represents the standard value for the “Classes of financial liabilities” axis if no other member is used. [Refer: Financial liabilities] IFRS 7.42I Disclosure, IFRS 7.6 Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 9.7.2.42 Disclosure
ifrs-full ClassesOfIntangibleAssetsAndGoodwillAxis Axis label Classes of intangible assets and goodwill [axis] IAS 38.118 Common practice
ifrs-full ClassesOfIntangibleAssetsAndGoodwillAxis Axis 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. IAS 38.118 Common practice
ifrs-full ClassesOfIntangibleAssetsAndGoodwillDomain Domain [default] label Classes of intangible assets and goodwill [domain] IAS 38.118 Common practice
ifrs-full ClassesOfIntangibleAssetsAndGoodwillDomain Domain [default] documentation This member stands for intangible assets and goodwill. It also represents the standard value for the “Classes of intangible assets and goodwill” axis if no other member is used. [Refer: Goodwill; Intangible assets other than goodwill] IAS 38.118 Common practice
ifrs-full ClassesOfIntangibleAssetsOtherThanGoodwillAxis Axis label Classes of intangible assets other than goodwill [axis] IAS 38.118 Disclosure
ifrs-full ClassesOfIntangibleAssetsOtherThanGoodwillAxis Axis 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. IAS 38.118 Disclosure
ifrs-full ClassesOfIntangibleAssetsOtherThanGoodwillDomain Domain [default] label Classes of intangible assets other than goodwill [domain] IAS 38.118 Disclosure
ifrs-full ClassesOfIntangibleAssetsOtherThanGoodwillDomain Domain [default] documentation This member stands for the standard value for the “Classes of intangible assets other than goodwill” axis if no other member is used. IAS 38.118 Disclosure
ifrs-full ClassesOfInventoriesAbstract label Classes of current inventories [abstract]
ifrs-full ClassesOfLiabilitiesAxis Axis label Classes of liabilities [axis] IFRS 13.93 Disclosure
ifrs-full ClassesOfLiabilitiesAxis Axis 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 13.93 Disclosure
ifrs-full ClassesOfLiabilitiesDomain Domain [default] label Classes of liabilities [domain] IFRS 13.93 Disclosure
ifrs-full ClassesOfLiabilitiesDomain Domain [default] documentation This member stands for a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits. It also represents the standard value for the “Classes of liabilities” axis if no other member is used. [Refer: Liabilities] IFRS 13.93 Disclosure
ifrs-full ClassesOfOrdinarySharesAxis Axis label Classes of ordinary shares [axis] IAS 33.66 Disclosure
ifrs-full ClassesOfOrdinarySharesAxis Axis 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. IAS 33.66 Disclosure
ifrs-full ClassesOfOrdinarySharesDomain Domain [default] label Classes of ordinary shares [domain] IAS 33.66 Disclosure
ifrs-full ClassesOfOrdinarySharesDomain Domain [default] documentation This member stands for the standard value for the “Classes of ordinary shares” axis if no other member is used. IAS 33.66 Disclosure
ifrs-full ClassesOfOtherProvisionsAbstract label Classes of other provisions [abstract]
ifrs-full ClassesOfOtherProvisionsDomain Domain [default] label Classes of other provisions [domain] IAS 37.84 Disclosure
ifrs-full ClassesOfOtherProvisionsDomain Domain [default] documentation This member stands for provisions other than provisions for employee benefits. It also represents the standard value for the “Classes of other provisions” axis if no other member is used. [Refer: Provisions] IAS 37.84 Disclosure
ifrs-full ClassesOfPlanAssetsFairValueMonetaryAmountsAbstract label Classes of plan assets, fair value monetary amounts [abstract]
ifrs-full ClassesOfPlanAssetsFairValuePercentageAmountsAbstract label Classes of plan assets, fair value percentage amounts [abstract]
ifrs-full ClassesOfPropertyPlantAndEquipmentAxis Axis label Classes of property, plant and equipment [axis] IAS 16.73 Disclosure
ifrs-full ClassesOfPropertyPlantAndEquipmentAxis Axis 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. IAS 16.73 Disclosure
ifrs-full ClassesOfPropertyPlantAndEquipmentDomain Domain [default] label Classes of property, plant and equipment [domain] IAS 16.73 Disclosure
ifrs-full ClassesOfPropertyPlantAndEquipmentDomain Domain [default] documentation This member stands for the standard value for the “Classes of property, plant and equipment” axis if no other member is used. IAS 16.73 Disclosure
ifrs-full ClassesOfProvisionsAxis Axis label Classes of other provisions [axis] IAS 37.84 Disclosure
ifrs-full ClassesOfProvisionsAxis Axis 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. IAS 37.84 Disclosure
ifrs-full ClassesOfRegulatoryDeferralAccountBalancesAxis Axis label Classes of regulatory deferral account balances [axis] IFRS 14.30 c Disclosure, IFRS 14.33 Disclosure
ifrs-full ClassesOfRegulatoryDeferralAccountBalancesAxis Axis 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 14.30 c Disclosure, IFRS 14.33 Disclosure
ifrs-full ClassesOfRegulatoryDeferralAccountBalancesDomain Domain [default] label Classes of regulatory deferral account balances [domain] IFRS 14.30 c Disclosure, IFRS 14.33 Disclosure
ifrs-full ClassesOfRegulatoryDeferralAccountBalancesDomain Domain [default] documentation This member stands for all classes (i.e. types of cost or income) of regulatory deferral account balances. It also represents the standard value for the “Classes of regulatory deferral account balances” axis if no other member is used. [Refer: Regulatory deferral account balances [domain]] IFRS 14.30 c Disclosure, IFRS 14.33 Disclosure
ifrs-full ClassesOfShareCapitalAxis Axis label Classes of share capital [axis] IAS 1.79 a Disclosure
ifrs-full ClassesOfShareCapitalAxis Axis 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. IAS 1.79 a Disclosure
ifrs-full ClassesOfShareCapitalDomain Domain [default] label Classes of share capital [domain] IAS 1.79 a Disclosure
ifrs-full ClassesOfShareCapitalDomain Domain [default] documentation This member stands for share capital of the entity. It also represents the standard value for the “Classes of share capital” axis if no other member is used. IAS 1.79 a Disclosure
ifrs-full ClassificationOfAssetsAsHeldForSaleMember Member label Classification of assets as held for sale [member] IAS 10.22 c Example
ifrs-full ClassificationOfAssetsAsHeldForSaleMember Member documentation This member stands for classification of assets as held for sale. [Refer: Non-current assets held for sale [member]] IAS 10.22 c Example
ifrs-full ClassificationOfLiabilitiesAsCurrentOrNoncurrentMember Member label Classification of Liabilities as Current or Non-current [member] Expiry date 2026-01-01 IAS 1.139U Disclosure
ifrs-full ClassificationOfLiabilitiesAsCurrentOrNoncurrentMember Member documentation This member stands for Classification of Liabilities as Current or Non-current (Amendments to IAS 1) issued in January 2020 and later amended in July 2020. Expiry date 2026-01-01 IAS 1.139U Disclosure
ifrs-full ClosingForeignExchangeRate Decimal, instant label Closing foreign exchange rate IAS 1.112 c Common practice
ifrs-full ClosingForeignExchangeRate Decimal, instant documentation The spot exchange rate at the end of the reporting period. Exchange rate is the ratio of exchange for two currencies. Spot exchange rate is the exchange rate for immediate delivery. IAS 1.112 c Common practice
ifrs-full CommencementOfMajorLitigationMember Member label Commencement of major litigation [member] IAS 10.22 j Example
ifrs-full CommencementOfMajorLitigationMember Member documentation This member stands for the commencement of major litigation. IAS 10.22 j Example
ifrs-full CommentaryByManagementOnSignificantCashAndCashEquivalentBalancesHeldByEntityThatAreNotAvailableForUseByGroup Text label Commentary by management on significant cash and cash equivalent balances held by entity that are not available for use by group IAS 7.48 Disclosure
ifrs-full CommentaryByManagementOnSignificantCashAndCashEquivalentBalancesHeldByEntityThatAreNotAvailableForUseByGroup Text documentation The commentary by management on significant cash and cash equivalent balances held by the entity that are not available for use by the group. [Refer: Cash and cash equivalents] IAS 7.48 Disclosure
ifrs-full CommercialPapersIssued Monetary, instant, credit label Commercial papers issued IAS 1.112 c Common practice
ifrs-full CommercialPapersIssued Monetary, instant, credit documentation The amount of commercial paper issued by the entity. IAS 1.112 c Common practice
ifrs-full CommitmentsForDevelopmentOrAcquisitionOfBiologicalAssets Monetary, instant, credit label Commitments for development or acquisition of biological assets IAS 41.49 b Disclosure
ifrs-full CommitmentsForDevelopmentOrAcquisitionOfBiologicalAssets Monetary, instant, credit documentation The amount of commitments for the development or acquisition of biological assets. [Refer: Biological assets] IAS 41.49 b Disclosure
ifrs-full CommitmentsInRelationToJointVentures Monetary, instant, credit label Commitments in relation to joint ventures IFRS 12.23 a Disclosure
ifrs-full CommitmentsInRelationToJointVentures Monetary, instant, credit documentation The commitments that the entity has relating to its joint ventures as specified in paragraphs B18-B20 of IFRS 12. [Refer: Total for all joint ventures [member]] IFRS 12.23 a Disclosure
ifrs-full CommitmentsMadeByEntityRelatedPartyTransactions Monetary, duration label Commitments made by entity, related party transactions IAS 24.21 i Example
ifrs-full CommitmentsMadeByEntityRelatedPartyTransactions Monetary, duration 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]] IAS 24.21 i Example
ifrs-full CommitmentsMadeByEntityRelatedPartyTransactions Monetary, duration documentation The amount of related-party commitments made by the entity to do something if a particular event occurs or does not occur in the future, including executory contracts (recognised and unrecognised). [Refer: Total for all related parties [member]] IAS 24.21 i Example
ifrs-full CommitmentsMadeOnBehalfOfEntityRelatedPartyTransactions Monetary, duration label Commitments made on behalf of entity, related party transactions IAS 24.21 i Example
ifrs-full CommitmentsMadeOnBehalfOfEntityRelatedPartyTransactions Monetary, duration 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]] IAS 24.21 i Example
ifrs-full CommitmentsMadeOnBehalfOfEntityRelatedPartyTransactions Monetary, duration documentation The amount of related-party commitments made on behalf of the entity to do something if a particular event occurs or does not occur in the future, including executory contracts (recognised and unrecognised). [Refer: Total for all related parties [member]] IAS 24.21 i Example
ifrs-full CommodityPriceRiskMember Member label Commodity price risk [member] IFRS 7.40 a Example, IFRS 7.IG32 Example
ifrs-full CommodityPriceRiskMember Member documentation This member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in commodity prices. [Refer: Classes of financial instruments [domain]] IFRS 7.40 a Example, IFRS 7.IG32 Example
ifrs-full CommunicationAndNetworkEquipmentMember Member label Communication and network equipment [member] IAS 16.37 Common practice
ifrs-full CommunicationAndNetworkEquipmentMember Member documentation This member stands for a class of property, plant and equipment representing communications and network equipment. [Refer: Property, plant and equipment] IAS 16.37 Common practice
ifrs-full CommunicationExpense Monetary, duration, debit label Communication expense IAS 1.112 c Common practice
ifrs-full CommunicationExpense Monetary, duration, debit documentation The amount of expense arising from communication. IAS 1.112 c Common practice
ifrs-full ComparativeInformationDoesNotComplyWithIFRS7AndIFRS9 True/False label Comparative information does not comply with IFRS 7 and IFRS 9 IFRS 1.E2 b Disclosure
ifrs-full ComparativeInformationDoesNotComplyWithIFRS7AndIFRS9 True/False 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. IFRS 1.E2 b Disclosure
ifrs-full ComparativeInformationDoesNotComplyWithIFRS7AndIFRS9 True/False documentation Indicates (true false) whether comparative information is presented that does not comply with IFRS 7 and IFRS 9. Use true if any such comparative information does not comply. Use false if explicitly reporting that all comparative information does comply. IFRS 1.E2 b Disclosure
ifrs-full CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment Monetary, duration, credit label Compensation from third parties for items of property, plant and equipment that were impaired, lost or given up IAS 16.74A a Disclosure
ifrs-full CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment Monetary, duration, credit documentation The amount of compensation from third parties for items of property, plant and equipment that were impaired, lost or given up that is included in profit or loss. [Refer: Profit (loss); Property, plant and equipment] IAS 16.74A a Disclosure
ifrs-full ComplianceWithIFRSsIfAppliedForInterimFinancialReport True/False label Compliance with IFRSs if applied for interim financial report IAS 34.19 Disclosure
ifrs-full ComplianceWithIFRSsIfAppliedForInterimFinancialReport True/False 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. IAS 34.19 Disclosure
ifrs-full ComplianceWithIFRSsIfAppliedForInterimFinancialReport True/False documentation Indicates (true false) whether the entity is compliant with IFRSs for interim financial report. IAS 34.19 Disclosure
ifrs-full ComponentsOfEquityAxis Axis label Components of equity [axis] IAS 1.106 Disclosure
ifrs-full ComponentsOfEquityAxis Axis 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. IAS 1.106 Disclosure
ifrs-full ComponentsOfEquityDomain Domain [default] label Components of equity [domain] IAS 1.106 Disclosure
ifrs-full ComponentsOfEquityDomain Domain [default] documentation This member stands for the residual interest in the assets of the entity after deducting all its liabilities. It also represents the standard value for the “Components of equity” axis if no other member is used. IAS 1.106 Disclosure
ifrs-full ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxAbstract label Components of other comprehensive income that will be reclassified to profit or loss, before tax [abstract]
ifrs-full ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxAbstract label Components of other comprehensive income that will be reclassified to profit or loss, net of tax [abstract]
ifrs-full ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxAbstract label Components of other comprehensive income that will not be reclassified to profit or loss, before tax [abstract]
ifrs-full ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract label Components of other comprehensive income that will not be reclassified to profit or loss, net of tax [abstract]
ifrs-full ComprehensiveIncome Monetary, duration, credit label Comprehensive income IAS 1.106 a Disclosure, IAS 1.81A c Disclosure, IFRS 1.24 b Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (ix) Disclosure, IFRS 1.32 a (ii) Disclosure
ifrs-full ComprehensiveIncome Monetary, duration, credit totalLabel Total comprehensive income IAS 1.106 a Disclosure, IAS 1.81A c Disclosure, IFRS 1.24 b Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (ix) Disclosure, IFRS 1.32 a (ii) Disclosure
ifrs-full ComprehensiveIncome Monetary, duration, credit documentation The amount of change in equity resulting from transactions and other events, other than those changes resulting from transactions with owners in their capacity as owners. IAS 1.106 a Disclosure, IAS 1.81A c Disclosure, IFRS 1.24 b Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (ix) Disclosure, IFRS 1.32 a (ii) Disclosure
ifrs-full ComprehensiveIncomeAbstract label Comprehensive income [abstract]
ifrs-full ComprehensiveIncomeAttributableToAbstract label Comprehensive income attributable to [abstract]
ifrs-full ComprehensiveIncomeAttributableToNoncontrollingInterests Monetary, duration, credit label Comprehensive income, attributable to non-controlling interests IAS 1.106 a Disclosure, IAS 1.81B b (i) Disclosure
ifrs-full ComprehensiveIncomeAttributableToNoncontrollingInterests Monetary, duration, credit totalLabel Total comprehensive income, attributable to non-controlling interests IAS 1.106 a Disclosure, IAS 1.81B b (i) Disclosure
ifrs-full ComprehensiveIncomeAttributableToNoncontrollingInterests Monetary, duration, credit documentation The amount of comprehensive income attributable to non-controlling interests. [Refer: Comprehensive income; Non-controlling interests] IAS 1.106 a Disclosure, IAS 1.81B b (i) Disclosure
ifrs-full ComprehensiveIncomeAttributableToNoncontrollingInterestsContinuingAndDiscontinuedOperationsAbstract label Comprehensive income attributable to non-controlling interests, continuing and discontinued operations [abstract]
ifrs-full ComprehensiveIncomeAttributableToOwnersOfParent Monetary, duration, credit label Comprehensive income, attributable to owners of parent IAS 1.106 a Disclosure, IAS 1.81B b (ii) Disclosure
ifrs-full ComprehensiveIncomeAttributableToOwnersOfParent Monetary, duration, credit totalLabel Total comprehensive income, attributable to owners of parent IAS 1.106 a Disclosure, IAS 1.81B b (ii) Disclosure
ifrs-full ComprehensiveIncomeAttributableToOwnersOfParent Monetary, duration, credit documentation The amount of comprehensive income attributable to owners of the parent. [Refer: Comprehensive income] IAS 1.106 a Disclosure, IAS 1.81B b (ii) Disclosure
ifrs-full ComprehensiveIncomeAttributableToOwnersOfParentContinuingAndDiscontinuedOperationsAbstract label Comprehensive income attributable to owners of parent, continuing and discontinued operations [abstract]
ifrs-full ComprehensiveIncomeContinuingAndDiscontinuedOperationsAbstract label Comprehensive income, continuing and discontinued operations [abstract]
ifrs-full ComprehensiveIncomeFromContinuingOperations Monetary, duration, credit label Comprehensive income from continuing operations IFRS 5.33 d Common practice
ifrs-full ComprehensiveIncomeFromContinuingOperations Monetary, duration, credit documentation The comprehensive income from continuing operations. [Refer: Continuing operations, unless line item indicates otherwise [member]; Comprehensive income] IFRS 5.33 d Common practice
ifrs-full ComprehensiveIncomeFromContinuingOperationsAttributableToNoncontrollingInterests Monetary, duration, credit label Comprehensive income from continuing operations, attributable to non-controlling interests IFRS 5.33 d Common practice
ifrs-full ComprehensiveIncomeFromContinuingOperationsAttributableToNoncontrollingInterests Monetary, duration, credit documentation The comprehensive income from continuing operations attributable to non-controlling interests. [Refer: Comprehensive income from continuing operations; Non-controlling interests] IFRS 5.33 d Common practice
ifrs-full ComprehensiveIncomeFromContinuingOperationsAttributableToOwnersOfParent Monetary, duration, credit label Comprehensive income from continuing operations, attributable to owners of parent IFRS 5.33 d Common practice
ifrs-full ComprehensiveIncomeFromContinuingOperationsAttributableToOwnersOfParent Monetary, duration, credit documentation The comprehensive income from continuing operations attributable to owners of the parent. [Refer: Comprehensive income from continuing operations] IFRS 5.33 d Common practice
ifrs-full ComprehensiveIncomeFromDiscontinuedOperations Monetary, duration, credit label Comprehensive income from discontinued operations IFRS 5.33 d Common practice
ifrs-full ComprehensiveIncomeFromDiscontinuedOperations Monetary, duration, credit documentation The comprehensive income from discontinued operations. [Refer: Discontinued operations [member]; Comprehensive income] IFRS 5.33 d Common practice
ifrs-full ComprehensiveIncomeFromDiscontinuedOperationsAttributableToNoncontrollingInterests Monetary, duration, credit label Comprehensive income from discontinued operations, attributable to non-controlling interests IFRS 5.33 d Common practice
ifrs-full ComprehensiveIncomeFromDiscontinuedOperationsAttributableToNoncontrollingInterests Monetary, duration, credit documentation The comprehensive income from discontinued operations attributable to non-controlling interests. [Refer: Comprehensive income from discontinued operations; Non-controlling interests] IFRS 5.33 d Common practice
ifrs-full ComprehensiveIncomeFromDiscontinuedOperationsAttributableToOwnersOfParent Monetary, duration, credit label Comprehensive income from discontinued operations, attributable to owners of parent IFRS 5.33 d Common practice
ifrs-full ComprehensiveIncomeFromDiscontinuedOperationsAttributableToOwnersOfParent Monetary, duration, credit documentation The comprehensive income from discontinued operations attributable to owners of the parent. [Refer: Comprehensive income from discontinued operations] IFRS 5.33 d Common practice
ifrs-full ComputerEquipmentMember Member label Computer equipment [member] IAS 16.37 Common practice
ifrs-full ComputerEquipmentMember Member documentation This member stands for a class of property, plant and equipment representing computer equipment. [Refer: Property, plant and equipment] IAS 16.37 Common practice
ifrs-full ComputerSoftware Monetary, instant, debit label Computer software IAS 38.119 c Example
ifrs-full ComputerSoftware Monetary, instant, debit documentation The amount of intangible assets representing computer software. [Refer: Intangible assets other than goodwill] IAS 38.119 c Example
ifrs-full ComputerSoftwareMember Member label Computer software [member] IAS 38.119 c Example
ifrs-full ComputerSoftwareMember Member documentation This member stands for a class of intangible assets representing computer software. [Refer: Intangible assets other than goodwill] IAS 38.119 c Example
ifrs-full ConcentrationsOfRisk Text label Description of concentrations of risk IFRS 7.34 c Disclosure
ifrs-full ConcentrationsOfRisk Text documentation The description of concentrations of risks arising from financial instruments. [Refer: Classes of financial instruments [domain]] IFRS 7.34 c Disclosure
ifrs-full ConcentrationsOfRiskAxis Axis label Concentrations of risk [axis] IFRS 17.127 Disclosure
ifrs-full ConcentrationsOfRiskAxis Axis 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 17.127 Disclosure
ifrs-full ConcentrationsOfRiskDomain Domain [default] label Concentrations of risk [domain] IFRS 17.127 Disclosure
ifrs-full ConcentrationsOfRiskDomain Domain [default] documentation This member stands for the concentrations of risk. It also represents the standard value for the “Concentrations of risk” axis if no other member is used. IFRS 17.127 Disclosure
ifrs-full ConfidenceLevelCorrespondingToResultsOfTechniqueOtherThanConfidenceLevelTechniqueUsedForDeterminingRiskAdjustmentForNonfinancialRisk Percent label Confidence level corresponding to results of technique other than confidence level technique used for determining risk adjustment for non-financial risk IFRS 17.119 Disclosure
ifrs-full ConfidenceLevelCorrespondingToResultsOfTechniqueOtherThanConfidenceLevelTechniqueUsedForDeterminingRiskAdjustmentForNonfinancialRisk Percent documentation The confidence level corresponding to the results of a technique other than the confidence level technique used for determining the risk adjustment for non-financial risk. [Refer: Risk adjustment for non-financial risk [member]] IFRS 17.119 Disclosure
ifrs-full ConfidenceLevelUsedToDetermineRiskAdjustmentForNonfinancialRisk Percent label Confidence level used to determine risk adjustment for non-financial risk IFRS 17.119 Disclosure
ifrs-full ConfidenceLevelUsedToDetermineRiskAdjustmentForNonfinancialRisk Percent documentation The confidence level used to determine the risk adjustment for non-financial risk. [Refer: Risk adjustment for non-financial risk [member]] IFRS 17.119 Disclosure
ifrs-full ConsensusPricingMember Member label Consensus pricing [member] IFRS 13.B5 Example, IFRS 13.IE63 Example
ifrs-full ConsensusPricingMember Member documentation This member stands for a specific valuation technique consistent with the market approach that involves analysing inputs from consensus prices (for example, offered quotes, comparability adjustments) in the market. [Refer: Market approach [member]] IFRS 13.B5 Example, IFRS 13.IE63 Example
ifrs-full ConsiderationPaidReceived Monetary, duration, credit label Consideration paid (received) IAS 7.40 a Disclosure
ifrs-full ConsiderationPaidReceived Monetary, duration, credit documentation The amount of consideration paid or received in respect of both obtaining and losing control of subsidiaries or other businesses. [Refer: Total for all subsidiaries [member]] IAS 7.40 a Disclosure
ifrs-full ConsolidatedAndSeparateFinancialStatementsAxis Axis label Consolidated and separate financial statements [axis] IAS 27.4 Disclosure
ifrs-full ConsolidatedAndSeparateFinancialStatementsAxis Axis 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. IAS 27.4 Disclosure
ifrs-full ConsolidatedMember Member [default] label Consolidated [member] IAS 1.51 b Disclosure, IAS 27.16 a Disclosure, IAS 27.17 a Disclosure, IAS 27.4 Disclosure
ifrs-full ConsolidatedMember Member [default] documentation This member stands for the financial statements of a group in which the assets, liabilities, equity, income, expenses and cash flows of the parent and its subsidiaries are presented as those of a single economic entity. It also represents the standard value for the “Consolidated and separate financial statements” axis if no other member is used. IAS 1.51 b Disclosure, IAS 27.16 a Disclosure, IAS 27.17 a Disclosure, IAS 27.4 Disclosure
ifrs-full ConsolidatedStructuredEntitiesAxis Axis label Consolidated structured entities [axis] IFRS 12 – Nature of the risks associated with an entity's interests in consolidated structured entities Disclosure
ifrs-full ConsolidatedStructuredEntitiesAxis Axis 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 12 – Nature of the risks associated with an entity's interests in consolidated structured entities Disclosure
ifrs-full ConsolidatedStructuredEntitiesDomain Domain [default] label Consolidated structured entities [domain] IFRS 12 – Nature of the risks associated with an entity's interests in consolidated structured entities Disclosure
ifrs-full ConsolidatedStructuredEntitiesDomain Domain [default] documentation This member stands for the standard value for the “Consolidated structured entities” axis if no other member is used. IFRS 12 – Nature of the risks associated with an entity's interests in consolidated structured entities Disclosure
ifrs-full ConsolidatedStructuredEntitiesMember Member label Total for all consolidated structured entities [member] IFRS 12 – Nature of the risks associated with an entity’s interests in consolidated structured entities Disclosure
ifrs-full ConsolidatedStructuredEntitiesMember Member documentation This member stands for consolidated structured entities. A structured entity is an entity that has been designed so that voting or similar rights are not the dominant factor in deciding who controls the entity, such as when any voting rights relate to administrative tasks only and the relevant activities are directed by means of contractual arrangements. [Refer: Consolidated [member]] IFRS 12 – Nature of the risks associated with an entity’s interests in consolidated structured entities Disclosure
ifrs-full ConstantPrepaymentRateMeasurementInputMember Member label Constant prepayment rate, measurement input [member] IFRS 13.93 d Example, IFRS 13.IE63 Example
ifrs-full ConstantPrepaymentRateMeasurementInputMember Member documentation This member stands for the constant prepayment rate used as a measurement input. IFRS 13.93 d Example, IFRS 13.IE63 Example
ifrs-full ConstructionInProgress Monetary, instant, debit label Construction in progress IAS 16.37 Common practice
ifrs-full ConstructionInProgress Monetary, instant, debit documentation The amount of expenditure capitalised during the construction of non-current assets that are not yet available for use. [Refer: Non-current assets] IAS 16.37 Common practice
ifrs-full ConstructionInProgressMember Member label Construction in progress [member] IAS 16.37 Common practice
ifrs-full ConstructionInProgressMember Member documentation This member stands for expenditure capitalised during the construction of items of property, plant and equipment that are not yet available for use (i.e. not yet in the location and condition necessary for it to be capable of operating in the manner intended by the management). [Refer: Property, plant and equipment] IAS 16.37 Common practice
ifrs-full ConsumableBiologicalAssetsMember Member label Consumable biological assets [member] IAS 41.43 Example
ifrs-full ConsumableBiologicalAssetsMember Member documentation This member stands for consumable biological assets. Consumable biological assets are those that are to be harvested as agricultural produce or sold as biological assets. [Refer: Biological assets] IAS 41.43 Example
ifrs-full ConsumerLoans Monetary, instant, debit label Loans to consumers IAS 1.112 c Common practice
ifrs-full ConsumerLoans Monetary, instant, debit documentation The amount of consumer loans made by the entity. [Refer: Loans to consumers [member]] IAS 1.112 c Common practice
ifrs-full ConsumerLoansMember Member label Loans to consumers [member] IFRS 7.6 Example, IFRS 7.IG20C Example, IFRS 7.IG40B Example
ifrs-full ConsumerLoansMember Member documentation This member stands for loans that are made to individuals for personal use. IFRS 7.6 Example, IFRS 7.IG20C Example, IFRS 7.IG40B Example
ifrs-full ContingentAssetsDisclosureIsNotPracticable True/False label Contingent assets disclosure is not practicable IAS 37.91 Disclosure
ifrs-full ContingentAssetsDisclosureIsNotPracticable True/False 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. IAS 37.91 Disclosure
ifrs-full ContingentAssetsDisclosureIsNotPracticable True/False documentation Indicates (true false) whether the disclosure of information related to possible assets that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within control of the entity is not practicable. IAS 37.91 Disclosure
ifrs-full ContingentConsiderationMember Member label Contingent consideration [member] IFRS 13.94 Common practice
ifrs-full ContingentConsiderationMember Member documentation This member stands for an obligation of the acquirer to transfer additional assets or equity interests to the former owners of an acquiree as part of the exchange for control of the acquiree if specified future events occur or conditions are met. IFRS 13.94 Common practice
ifrs-full ContingentConsiderationRecognisedAsOfAcquisitionDate Monetary, instant, credit label Contingent consideration recognised as of acquisition date IFRS 3.B64 g (i) Disclosure
ifrs-full ContingentConsiderationRecognisedAsOfAcquisitionDate Monetary, instant, credit documentation The amount, at acquisition date, of contingent consideration arrangements recognised as consideration transferred in a business combination. [Refer: Total for all business combinations [member]] IFRS 3.B64 g (i) Disclosure
ifrs-full ContingentLiabilitiesDisclosureIsNotPracticable True/False label Contingent liabilities disclosure is not practicable IAS 37.91 Disclosure
ifrs-full ContingentLiabilitiesDisclosureIsNotPracticable True/False 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. IAS 37.91 Disclosure
ifrs-full ContingentLiabilitiesDisclosureIsNotPracticable True/False documentation Indicates (true false) whether the disclosure of information related to contingent liabilities is not practicable. IAS 37.91 Disclosure
ifrs-full ContingentLiabilitiesIncurredByVenturerInRelationToInterestsInJointVentures Monetary, instant, credit label Contingent liabilities incurred in relation to interests in joint ventures IFRS 12.23 b Disclosure
ifrs-full ContingentLiabilitiesIncurredByVenturerInRelationToInterestsInJointVentures Monetary, instant, credit documentation The amount of contingent liabilities incurred in relation to interests in joint ventures. [Refer: Classes of contingent liabilities [domain]; Total for all joint ventures [member]] IFRS 12.23 b Disclosure
ifrs-full ContingentLiabilitiesIncurredInRelationToInterestsInAssociates Monetary, instant, credit label Contingent liabilities incurred in relation to interests in associates IFRS 12.23 b Disclosure
ifrs-full ContingentLiabilitiesIncurredInRelationToInterestsInAssociates Monetary, instant, credit documentation The amount of contingent liabilities incurred relating to the entity’s interests in associates. [Refer: Total for all associates [member]; Classes of contingent liabilities [domain]] IFRS 12.23 b Disclosure
ifrs-full ContingentLiabilitiesOfJointVentureMember Member label Contingent liabilities related to joint ventures [member] IAS 37.88 Example
ifrs-full ContingentLiabilitiesOfJointVentureMember Member documentation This member stands for contingent liabilities that are related to joint ventures. [Refer: Classes of contingent liabilities [domain]; Total for all joint ventures [member]] IAS 37.88 Example
ifrs-full ContingentLiabilitiesRecognisedAsOfAcquisitionDate (Monetary), instant, credit label Contingent liabilities recognised as of acquisition date IFRS 3.B64 i Example, IFRS 3.IE72 Example
ifrs-full ContingentLiabilitiesRecognisedAsOfAcquisitionDate (Monetary), instant, credit negatedLabel Contingent liabilities recognised as of acquisition date IFRS 3.B64 i Example, IFRS 3.IE72 Example
ifrs-full ContingentLiabilitiesRecognisedAsOfAcquisitionDate (Monetary), instant, credit documentation The amount of contingent liabilities recognised as of the acquisition date in a business combination. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]] IFRS 3.B64 i Example, IFRS 3.IE72 Example
ifrs-full ContingentLiabilitiesRecognisedInBusinessCombination Monetary, instant, credit label Contingent liabilities recognised in business combination IFRS 3.B67 c Disclosure
ifrs-full ContingentLiabilitiesRecognisedInBusinessCombination Monetary, instant, credit periodEndLabel Contingent liabilities recognised in business combination at end of period IFRS 3.B67 c Disclosure
ifrs-full ContingentLiabilitiesRecognisedInBusinessCombination Monetary, instant, credit periodStartLabel Contingent liabilities recognised in business combination at beginning of period IFRS 3.B67 c Disclosure
ifrs-full ContingentLiabilitiesRecognisedInBusinessCombination Monetary, instant, credit documentation The amount of contingent liabilities recognised in a business combination. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]] IFRS 3.B67 c Disclosure
ifrs-full ContingentLiabilityArisingFromPostemploymentBenefitObligationsMember Member label Contingent liability arising from post-employment benefit obligations [member] IAS 19.152 Disclosure
ifrs-full ContingentLiabilityArisingFromPostemploymentBenefitObligationsMember Member documentation This member stands for a contingent liability arising from post-employment benefit obligations. Post-employment benefits are employee benefits (other than termination benefits and short-term employee benefits) that are payable after the completion of employment. [Refer: Classes of contingent liabilities [domain]] IAS 19.152 Disclosure
ifrs-full ContingentLiabilityForDecommissioningRestorationAndRehabilitationCostsMember Member label Contingent liability for decommissioning, restoration and rehabilitation costs [member] IAS 37.88 Example
ifrs-full ContingentLiabilityForDecommissioningRestorationAndRehabilitationCostsMember Member documentation This member stands for a contingent liability relating to decommissioning, restoration and rehabilitation costs. [Refer: Classes of contingent liabilities [domain]] IAS 37.88 Example
ifrs-full ContingentLiabilityForGuaranteesMember Member label Contingent liability for guarantees [member] IAS 37.88 Common practice
ifrs-full ContingentLiabilityForGuaranteesMember Member documentation This member stands for a contingent liability for guarantees. [Refer: Classes of contingent liabilities [domain]; Guarantees [member]] IAS 37.88 Common practice
ifrs-full ContingentlyIssuableSharesMember Member label Contingently issuable shares [member] IAS 33.70 c Example
ifrs-full ContingentlyIssuableSharesMember Member documentation This member stands for contingently issuable shares. IAS 33.70 c Example
ifrs-full ContinuingAndDiscontinuedOperationsAxis Axis label Continuing and discontinued operations [axis] IFRS 5 – Presentation and disclosure Disclosure
ifrs-full ContinuingAndDiscontinuedOperationsAxis Axis 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 5 – Presentation and disclosure Disclosure
ifrs-full ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis Axis label Continuing involvement in derecognised financial assets by type of instrument [axis] IFRS 7.B33 Example
ifrs-full ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis Axis 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 7.B33 Example
ifrs-full ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentDomain Domain [default] label Continuing involvement in derecognised financial assets by type of instrument [domain] IFRS 7.B33 Example
ifrs-full ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentDomain Domain [default] documentation This member stands for all types of financial instruments. It also represents the standard value for the “Continuing involvement in derecognised financial assets by type of instrument” axis if no other member is used. IFRS 7.B33 Example
ifrs-full ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfTransferAxis Axis label Continuing involvement in derecognised financial assets by type of transfer [axis] IFRS 7.B33 Example
ifrs-full ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfTransferAxis Axis 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 7.B33 Example
ifrs-full ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfTransferDomain Domain [default] label Continuing involvement in derecognised financial assets by type of transfer [domain] IFRS 7.B33 Example
ifrs-full ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfTransferDomain Domain [default] documentation This member stands for all types of transfers of financial instruments. It also represents the standard value for the “Continuing involvement in derecognised financial assets by type of transfer” axis if no other member is used. IFRS 7.B33 Example
ifrs-full ContinuingOperationsMember Member [default] label Continuing operations, unless line item indicates otherwise [member] IFRS 5 – Presentation and disclosure Disclosure
ifrs-full ContinuingOperationsMember Member [default] documentation This member stands for components of the entity that are not discontinued operations. A component of an entity comprises operations and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the entity. This meaning may be overridden for line items which are either intrinsically related to discontinued operations (or disposal groups held for sale), or which are typically reported for the aggregate of continuing and discontinued. This member also represents the standard value for the “Continuing and discontinued operations” axis if no other member is used. [Refer: Discontinued operations [member]; Aggregate continuing and discontinued operations [member]] IFRS 5 – Presentation and disclosure Disclosure
ifrs-full ContractAssets Monetary, instant, debit label Contract assets IFRS 15.105 Disclosure, IFRS 15.116 a Disclosure
ifrs-full ContractAssets Monetary, instant, debit periodEndLabel Contract assets at end of period IFRS 15.105 Disclosure, IFRS 15.116 a Disclosure
ifrs-full ContractAssets Monetary, instant, debit periodStartLabel Contract assets at beginning of period IFRS 15.105 Disclosure, IFRS 15.116 a Disclosure
ifrs-full ContractAssets Monetary, instant, debit totalLabel Total contract assets IFRS 15.105 Disclosure, IFRS 15.116 a Disclosure
ifrs-full ContractAssets Monetary, instant, debit documentation The amount of an entity’s right to consideration in exchange for goods or services that the entity has transferred to a customer, when that right is conditioned on something other than the passage of time (for example, the entity’s future performance). IFRS 15.105 Disclosure, IFRS 15.116 a Disclosure
ifrs-full ContractAssetsAbstract label Contract assets [abstract]
ifrs-full ContractAssetsMember Member label Contract assets [member] IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure, IFRS 7.35N Example
ifrs-full ContractAssetsMember Member documentation This member stands for contract assets. [Refer: Contract assets] IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure, IFRS 7.35N Example
ifrs-full ContractDurationAxis Axis label Contract duration [axis] IFRS 15.B89 e Example
ifrs-full ContractDurationAxis Axis 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 15.B89 e Example
ifrs-full ContractDurationDomain Domain [default] label Contract duration [domain] IFRS 15.B89 e Example
ifrs-full ContractDurationDomain Domain [default] documentation This member stands for all durations of contracts with customers. It also represents the standard value for the “Contract duration” axis if no other member is used. IFRS 15.B89 e Example
ifrs-full ContractLiabilities Monetary, instant, credit label Contract liabilities IFRS 15.105 Disclosure, IFRS 15.116 a Disclosure
ifrs-full ContractLiabilities Monetary, instant, credit periodEndLabel Contract liabilities at end of period IFRS 15.105 Disclosure, IFRS 15.116 a Disclosure
ifrs-full ContractLiabilities Monetary, instant, credit periodStartLabel Contract liabilities at beginning of period IFRS 15.105 Disclosure, IFRS 15.116 a Disclosure
ifrs-full ContractLiabilities Monetary, instant, credit totalLabel Total contract liabilities IFRS 15.105 Disclosure, IFRS 15.116 a Disclosure
ifrs-full ContractLiabilities Monetary, instant, credit documentation The amount of an entity’s obligation to transfer goods or services to a customer for which the entity has received consideration (or the amount is due) from the customer. IFRS 15.105 Disclosure, IFRS 15.116 a Disclosure
ifrs-full ContractLiabilitiesAbstract label Contract liabilities [abstract]
ifrs-full ContractLiabilitiesForPerformanceObligationsSatisfiedOverTime Monetary, instant, credit label Contract liabilities for performance obligations satisfied over time IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full ContractLiabilitiesForPerformanceObligationsSatisfiedOverTime Monetary, instant, credit documentation The amount of contract liabilities for performance obligations satisfied over time. [Refer: Contract liabilities; Performance obligations satisfied over time [member]] IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full ContractLiabilitiesRecognisedAsOfAcquisitionDate (Monetary), instant, credit label Contract liabilities recognised as of acquisition date IFRS 3.B64 i Common practice
ifrs-full ContractLiabilitiesRecognisedAsOfAcquisitionDate (Monetary), instant, credit negatedLabel Contract liabilities recognised as of acquisition date IFRS 3.B64 i Common practice
ifrs-full ContractLiabilitiesRecognisedAsOfAcquisitionDate (Monetary), instant, credit documentation The amount recognised as of the acquisition date for contract liabilities assumed in a business combination. [Refer: Contract liabilities; Total for all business combinations [member]] IFRS 3.B64 i Common practice
ifrs-full ContractualAmountsToBeExchangedInDerivativeFinancialInstrumentForWhichGrossCashFlowsAreExchanged Monetary, instant, credit label Contractual amounts to be exchanged in derivative financial instrument for which gross cash flows are exchanged IFRS 7.B11D d Example
ifrs-full ContractualAmountsToBeExchangedInDerivativeFinancialInstrumentForWhichGrossCashFlowsAreExchanged Monetary, instant, credit documentation The amount of contractual undiscounted cash flows in relation to contractual amounts to be exchanged in a derivative financial instrument for which gross cash flows are exchanged. [Refer: Derivatives [member]] IFRS 7.B11D d Example
ifrs-full ContractualCapitalCommitments Monetary, instant, credit label Contractual capital commitments IAS 1.112 c Common practice
ifrs-full ContractualCapitalCommitments Monetary, instant, credit documentation The amount of capital commitments for which the entity has entered into a contract. [Refer: Capital commitments] IAS 1.112 c Common practice
ifrs-full ContractualCommitmentsForAcquisitionOfIntangibleAssets Monetary, instant, credit label Contractual commitments for acquisition of intangible assets IAS 38.122 e Disclosure
ifrs-full ContractualCommitmentsForAcquisitionOfIntangibleAssets Monetary, instant, credit documentation The amount of contractual commitments for the acquisition of intangible assets. IAS 38.122 e Disclosure
ifrs-full ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipment Monetary, instant, credit label Contractual commitments for acquisition of property, plant and equipment IAS 16.74 c Disclosure
ifrs-full ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipment Monetary, instant, credit documentation The amount of contractual commitments for the acquisition of property, plant and equipment. [Refer: Property, plant and equipment] IAS 16.74 c Disclosure
ifrs-full ContractualServiceMargin Monetary, instant, credit label Contractual service margin IFRS 17.109 Disclosure
ifrs-full ContractualServiceMargin Monetary, instant, credit documentation The amount of the contractual service margin. [Refer: Contractual service margin [member]] IFRS 17.109 Disclosure
ifrs-full ContractualServiceMarginMember Member label Contractual service margin [member] IFRS 17.101 c Disclosure, IFRS 17.107 d Disclosure
ifrs-full ContractualServiceMarginMember Member documentation This member stands for a component of the carrying amount of the asset or liability for a group of insurance contracts representing the unearned profit the entity will recognise as it provides insurance contract services under the insurance contracts in the group. IFRS 17.101 c Disclosure, IFRS 17.107 d Disclosure
ifrs-full ContractualServiceMarginNotRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachOrFairValueApproachHasBeenAppliedMember Member label Contractual service margin not related to contracts that existed at transition date to which modified retrospective approach or fair value approach has been applied [member] IFRS 17.114 c Disclosure
ifrs-full ContractualServiceMarginNotRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachOrFairValueApproachHasBeenAppliedMember Member documentation This member stands for the contractual service margin not related to contracts that existed at the transition date to which the modified retrospective approach (as described in paragraphs C6-C19A of IFRS 17) or the fair value approach (as described in paragraphs C20-C24B of IFRS 17) has been applied. [Refer: Contractual service margin [member]] IFRS 17.114 c Disclosure
ifrs-full ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichFairValueApproachHasBeenAppliedMember Member label Contractual service margin related to contracts that existed at transition date to which fair value approach has been applied [member] IFRS 17.114 b Disclosure
ifrs-full ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichFairValueApproachHasBeenAppliedMember Member documentation This member stands for the contractual service margin related to contracts that existed at the transition date to which the fair value approach (as described in paragraphs C20-C24B of IFRS 17) has been applied. [Refer: Contractual service margin [member]] IFRS 17.114 b Disclosure
ifrs-full ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachHasBeenAppliedMember Member label Contractual service margin related to contracts that existed at transition date to which modified retrospective approach has been applied [member] IFRS 17.114 a Disclosure
ifrs-full ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachHasBeenAppliedMember Member documentation This member stands for the contractual service margin related to contracts that existed at the transition date to which the modified retrospective approach (as described in paragraphs C6-C19A of IFRS 17) has been applied. [Refer: Contractual service margin [member]] IFRS 17.114 a Disclosure
ifrs-full ContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset (Monetary), duration, debit label Decrease (increase) in net defined benefit liability (asset) resulting from resulting from contributions to plan by employer IAS 19.141 f Disclosure
ifrs-full ContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset (Monetary), duration, debit negatedLabel Increase (decrease) in net defined benefit liability (asset) resulting from contributions to plan by employer IAS 19.141 f Disclosure
ifrs-full ContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset (Monetary), duration, debit documentation The decrease (increase) in net defined benefit liability (asset) resulting from contributions to a defined benefit plan by the employer. [Refer: Net defined benefit liability (asset); Defined benefit plans [domain]] IAS 19.141 f Disclosure
ifrs-full ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset (Monetary), duration, debit label Decrease (increase) in net defined benefit liability (asset) resulting from contributions to plan by plan participants IAS 19.141 f Disclosure
ifrs-full ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset (Monetary), duration, debit negatedLabel Increase (decrease) in net defined benefit liability (asset) resulting from contributions to plan by plan participants IAS 19.141 f Disclosure
ifrs-full ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset (Monetary), duration, debit commentaryGuidance Decreases in the present value of defined benefit obligation or net defined benefit liability resulting from contributions by plan participants should be tagged with a positive value; increases in the present value of defined benefit obligation or net defined benefit liability resulting from contributions by plan participants should be tagged with a negative value. Increases in the fair value of plan assets resulting from contributions by plan participants represent a decrease in net defined benefit liability (equivalent to an increase in a net defined benefit asset) and should be tagged with a positive value. IAS 19.141 f Disclosure
ifrs-full ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset (Monetary), duration, debit documentation The decrease (increase) in the net defined benefit liability (asset) resulting from contributions to a defined benefit plan by plan participants. [Refer: Net defined benefit liability (asset); Defined benefit plans [domain]] IAS 19.141 f Disclosure
ifrs-full ContributionsToPlanNetDefinedBenefitLiabilityAsset (Monetary), duration, debit label Decrease (increase) in net defined benefit liability (asset) resulting from contributions to plan IAS 19.141 f Disclosure
ifrs-full ContributionsToPlanNetDefinedBenefitLiabilityAsset (Monetary), duration, debit negatedTotalLabel Total increase (decrease) in net defined benefit liability (asset) resulting from contributions to plan IAS 19.141 f Disclosure
ifrs-full ContributionsToPlanNetDefinedBenefitLiabilityAsset (Monetary), duration, debit commentaryGuidance Decreases in the present value of defined benefit obligation or net defined benefit liability resulting from contributions to plan should be tagged with a positive value; increases should be tagged with a negative value. Increases in the fair value of plan assets resulting from contributions to plan represent a decrease in the net defined benefit liability (equivalent to an increase in a net defined benefit asset) and should be tagged with a positive value. IAS 19.141 f Disclosure
ifrs-full ContributionsToPlanNetDefinedBenefitLiabilityAsset (Monetary), duration, debit documentation The decrease (increase) in the net defined benefit liability (asset) resulting from contributions to a defined benefit plan. [Refer: Net defined benefit liability (asset); Defined benefit plans [domain]] IAS 19.141 f Disclosure
ifrs-full ContributionsToPlanNetDefinedBenefitLiabilityAssetAbstract label Contributions to plan, net defined benefit liability (asset) [abstract]
ifrs-full ControlMember Member label Control [member] IAS 24.26 a Disclosure
ifrs-full ControlMember Member documentation This member stands for control. An investor controls an investee when the investor is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee. IAS 24.26 a Disclosure
ifrs-full ConvertibleInstrumentsMember Member label Convertible instruments [member] IAS 33.70 c Common practice
ifrs-full ConvertibleInstrumentsMember Member documentation This member stands for convertible instruments. IAS 33.70 c Common practice
ifrs-full CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRights Monetary, instant, debit label Copyrights, patents and other industrial property rights, service and operating rights IAS 38.119 e Example
ifrs-full CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRights Monetary, instant, debit documentation The amount of intangible assets representing copyrights, patents and other industrial property rights, service and operating rights. [Refer: Intangible assets other than goodwill] IAS 38.119 e Example
ifrs-full CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember Member label Copyrights, patents and other industrial property rights, service and operating rights [member] IAS 38.119 e Example
ifrs-full CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember Member documentation This member stands for a class of intangible assets representing copyrights, patents and other industrial property rights, service and operating rights. [Refer: Intangible assets other than goodwill] IAS 38.119 e Example
ifrs-full CorporateDebtInstrumentsHeld Monetary, instant, debit label Corporate debt instruments held IAS 1.112 c Common practice
ifrs-full CorporateDebtInstrumentsHeld Monetary, instant, debit documentation The amount of debt instruments, including instruments called debt securities, held by the entity that were issued by a corporate entity. [Refer: Debt instruments held] IAS 1.112 c Common practice
ifrs-full CorporateInformationAndStatementOfIFRSComplianceAbstract label Corporate information and statement of IFRS compliance [abstract]
ifrs-full CorporateLoans Monetary, instant, debit label Loans to corporate entities IAS 1.112 c Common practice
ifrs-full CorporateLoans Monetary, instant, debit documentation The amount of corporate loans made by the entity. [Refer: Loans to corporate entities [member]] IAS 1.112 c Common practice
ifrs-full CorporateLoansMember Member label Loans to corporate entities [member] IAS 1.112 c Common practice, IFRS 7.6 Example, IFRS 7.IG20C Example
ifrs-full CorporateLoansMember Member documentation This member stands for loans made to corporate entities. IAS 1.112 c Common practice, IFRS 7.6 Example, IFRS 7.IG20C Example
ifrs-full CostApproachMember Member label Cost approach [member] IAS 36.130 f (ii) Disclosure, IAS 36.134 e Disclosure, IFRS 13.62 Example, IFRS 13.93 d Disclosure
ifrs-full CostApproachMember Member documentation This member stands for a valuation technique that reflects the amount that would be required currently to replace the service capacity of an asset (often referred to as “current replacement cost”). IAS 36.130 f (ii) Disclosure, IAS 36.134 e Disclosure, IFRS 13.62 Example, IFRS 13.93 d Disclosure
ifrs-full CostIncludedInProfitOrLossInAccordanceWithParagraph20AOfIAS16ThatRelatesToItemsProducedThatAreNotOutputOfEntitysOrdinaryActivities Monetary, duration, debit label Cost included in profit or loss in accordance with paragraph 20A of IAS 16 that relates to items produced that are not output of entity’s ordinary activities IAS 16.74A b Disclosure
ifrs-full CostIncludedInProfitOrLossInAccordanceWithParagraph20AOfIAS16ThatRelatesToItemsProducedThatAreNotOutputOfEntitysOrdinaryActivities Monetary, duration, debit documentation The amount of cost included in profit or loss in accordance with paragraph 20A of IAS 16 that relates to items produced that are not an output of the entity’s ordinary activities and are produced while bringing an item of property, plant and equipment to the location and condition necessary for it to be capable of operating in the manner intended by management. IAS 16.74A b Disclosure
ifrs-full CostModelMember Member label Cost model [member] IAS 16.73 a Disclosure, IAS 38.122 c (iii) Disclosure
ifrs-full CostModelMember Member documentation This member stands for the cost model. After recognition, an asset is carried at its cost less any accumulated depreciation and any accumulated impairment losses. IAS 16.73 a Disclosure, IAS 38.122 c (iii) Disclosure
ifrs-full CostOfHedgingAbstract label Cost of hedging [abstract]
ifrs-full CostOfInventoriesRecognisedAsExpenseDuringPeriod Monetary, duration, debit label Cost of inventories recognised as expense during period IAS 2.36 d Disclosure
ifrs-full CostOfInventoriesRecognisedAsExpenseDuringPeriod Monetary, duration, debit documentation The amount of inventories recognised as an expense during the period. [Refer: Inventories] IAS 2.36 d Disclosure
ifrs-full CostOfMerchandiseSold Monetary, duration, debit label Cost of merchandise sold IAS 1.85 Common practice
ifrs-full CostOfMerchandiseSold Monetary, duration, debit documentation The amount of merchandise that was sold during the period and recognised as an expense. IAS 1.85 Common practice
ifrs-full CostOfPurchasedEnergySold Monetary, duration, debit label Cost of purchased energy sold IAS 1.112 c Common practice
ifrs-full CostOfPurchasedEnergySold Monetary, duration, debit documentation The amount of purchased energy that was sold during the period and recognised as an expense. IAS 1.112 c Common practice
ifrs-full CostOfSales (Monetary), duration, debit label Cost of sales IAS 1.103 Disclosure, IAS 1.99 Disclosure
ifrs-full CostOfSales (Monetary), duration, debit negatedLabel Cost of sales IAS 1.103 Disclosure, IAS 1.99 Disclosure
ifrs-full CostOfSales (Monetary), duration, debit commentaryGuidance This line item should only be used to tag total “cost of sales” amounts. It should NOT be used to tag a partial cost of sales, that is, an amount excluding specific expenses classified by an entity as cost of sales. For example, the line item should not be used to tag “cost of sales, excluding depreciation” when the depreciation amount reflects an expense that the company considers part of cost of sales. IAS 1.103 Disclosure, IAS 1.99 Disclosure
ifrs-full CostOfSales (Monetary), duration, debit documentation The amount of all expenses directly or indirectly attributed to the goods or services sold. Attributed expenses include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, such as depreciation and maintenance of factory buildings and equipment used in the production process, unallocated production overheads, and abnormal amounts of production costs of inventories. IAS 1.103 Disclosure, IAS 1.99 Disclosure
ifrs-full CostOfSalesFoodAndBeverage Monetary, duration, debit label Cost of sales, food and beverage IAS 1.85 Common practice
ifrs-full CostOfSalesFoodAndBeverage Monetary, duration, debit documentation The amount of cost of sales attributed to food and beverage. [Refer: Cost of sales] IAS 1.85 Common practice
ifrs-full CostOfSalesHotelOperations Monetary, duration, debit label Cost of sales, hotel operations IAS 1.85 Common practice
ifrs-full CostOfSalesHotelOperations Monetary, duration, debit documentation The amount of cost of sales attributed to hotel operations. [Refer: Cost of sales] IAS 1.85 Common practice
ifrs-full CostOfSalesMember Member label Cost of sales [member] IAS 1.104 Common practice, IAS 1.112 c Common practice
ifrs-full CostOfSalesMember Member documentation This member stands for the amount of all expenses directly or indirectly attributed to goods or services sold. This member is used to attribute an expense by nature to a functional line item in the statement of profit or loss. IAS 1.104 Common practice, IAS 1.112 c Common practice
ifrs-full CostOfSalesRoomOccupancyServices Monetary, duration, debit label Cost of sales, room occupancy services IAS 1.85 Common practice
ifrs-full CostOfSalesRoomOccupancyServices Monetary, duration, debit documentation The amount of cost of sales attributed to room occupancy services. [Refer: Cost of sales] IAS 1.85 Common practice
ifrs-full CostsToObtainContractsWithCustomersMember Member label Costs to obtain contracts with customers [member] IFRS 15.128 a Example
ifrs-full CostsToObtainContractsWithCustomersMember Member documentation This member stands for a category of assets recognised from the costs to obtain or fulfil contracts with customers representing the costs to obtain contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers] IFRS 15.128 a Example
ifrs-full CounterpartiesAxis Axis label Counterparties [axis] IFRS 7.B52 Disclosure
ifrs-full CounterpartiesAxis Axis 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 7.B52 Disclosure
ifrs-full CounterpartiesDomain Domain [default] label Counterparties [domain] IFRS 7.B52 Disclosure
ifrs-full CounterpartiesDomain Domain [default] documentation This member stands for the parties to the transaction other than the entity. It also represents the standard value for the “Counterparties” axis if no other member is used. IFRS 7.B52 Disclosure
ifrs-full CountryOfDomicileMember Member label Country of domicile [member] IFRS 8.33 a Disclosure, IFRS 8.33 b Disclosure
ifrs-full CountryOfDomicileMember Member documentation This member stands for the country in which the entity is registered and where it has its legal address or registered office. IFRS 8.33 a Disclosure, IFRS 8.33 b Disclosure
ifrs-full CountryOfIncorporation Text label Country of incorporation IAS 1.138 a Disclosure
ifrs-full CountryOfIncorporation Text documentation The country in which the entity is incorporated. IAS 1.138 a Disclosure
ifrs-full CountryOfIncorporationOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUse Text label Country of incorporation of entity whose consolidated financial statements have been produced for public use IAS 27.16 a Disclosure
ifrs-full CountryOfIncorporationOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUse Text documentation The country in which the entity’s ultimate, or any intermediate, parent, whose consolidated financial statements that comply with IFRSs have been produced for public use, has been incorporated. [Refer: Consolidated [member]; IFRSs [member]] IAS 27.16 a Disclosure
ifrs-full CountryOfIncorporationOfJointOperation Text label Country of incorporation of joint operation IFRS 12.21 a (iii) Disclosure
ifrs-full CountryOfIncorporationOfJointOperation Text documentation The country in which a joint operation of the entity is incorporated. [Refer: Total for all joint operations [member]] IFRS 12.21 a (iii) Disclosure
ifrs-full CountryOfIncorporationOfJointVenture Text label Country of incorporation of joint venture IAS 27.16 b (ii) Disclosure, IAS 27.17 b (ii) Disclosure, IFRS 12.21 a (iii) Disclosure
ifrs-full CountryOfIncorporationOfJointVenture Text documentation The country in which a joint venture of the entity is incorporated. [Refer: Total for all joint ventures [member]] IAS 27.16 b (ii) Disclosure, IAS 27.17 b (ii) Disclosure, IFRS 12.21 a (iii) Disclosure
ifrs-full CountryOfIncorporationOrResidenceOfAssociate Text label Country of incorporation of associate IAS 27.16 b (ii) Disclosure, IAS 27.17 b (ii) Disclosure, IFRS 12.21 a (iii) Disclosure
ifrs-full CountryOfIncorporationOrResidenceOfAssociate Text documentation The country in which an associate of the entity is incorporated. [Refer: Total for all associates [member]] IAS 27.16 b (ii) Disclosure, IAS 27.17 b (ii) Disclosure, IFRS 12.21 a (iii) Disclosure
ifrs-full CountryOfIncorporationOrResidenceOfSubsidiary Text label Country of incorporation of subsidiary IAS 27.16 b (ii) Disclosure, IAS 27.17 b (ii) Disclosure, IFRS 12.12 b Disclosure, IFRS 12.19B b Disclosure
ifrs-full CountryOfIncorporationOrResidenceOfSubsidiary Text documentation The country in which a subsidiary of the entity is incorporated. [Refer: Total for all subsidiaries [member]] IAS 27.16 b (ii) Disclosure, IAS 27.17 b (ii) Disclosure, IFRS 12.12 b Disclosure, IFRS 12.19B b Disclosure
ifrs-full CreationDateAxis Axis label Creation date [axis] IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure, IAS 8.49 b (i) Disclosure
ifrs-full CreationDateAxis Axis 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. IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure, IAS 8.49 b (i) Disclosure
ifrs-full CreditCardLoans Monetary, instant, debit label Credit card loans IAS 1.55 Common practice
ifrs-full CreditCardLoans Monetary, instant, debit documentation The amount of credit card loans made by the entity. IAS 1.55 Common practice
ifrs-full CreditDerivativeFairValue Monetary, instant, debit label Credit derivative, fair value IFRS 7.24G a Disclosure
ifrs-full CreditDerivativeFairValue Monetary, instant, debit periodEndLabel Credit derivative, fair value at end of period IFRS 7.24G a Disclosure
ifrs-full CreditDerivativeFairValue Monetary, instant, debit periodStartLabel Credit derivative, fair value at beginning of period IFRS 7.24G a Disclosure
ifrs-full CreditDerivativeFairValue Monetary, instant, debit documentation The fair value of a credit derivative. [Refer: At fair value [member]; Derivatives [member]] IFRS 7.24G a Disclosure
ifrs-full CreditDerivativeNominalAmount Monetary, instant label Credit derivative, nominal amount IFRS 7.24G a Disclosure
ifrs-full CreditDerivativeNominalAmount Monetary, instant periodEndLabel Credit derivative, nominal amount at end of period IFRS 7.24G a Disclosure
ifrs-full CreditDerivativeNominalAmount Monetary, instant periodStartLabel Credit derivative, nominal amount at beginning of period IFRS 7.24G a Disclosure
ifrs-full CreditDerivativeNominalAmount Monetary, instant 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]] IFRS 7.24G a Disclosure
ifrs-full CreditDerivativeNominalAmount Monetary, instant documentation The nominal amount of a credit derivative. [Refer: Derivatives [member]] IFRS 7.24G a Disclosure
ifrs-full CreditExposure Monetary, instant label Credit exposure Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG24 a Example, Expired 2023-01-01 IFRS 7.IG25 b Example
ifrs-full CreditExposure Monetary, instant 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]]. This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG24 a Example, Expired 2023-01-01 IFRS 7.IG25 b Example
ifrs-full CreditExposure Monetary, instant documentation The amount of exposure to loss resulting from credit risk. [Refer: Credit risk [member]] Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG24 a Example, Expired 2023-01-01 IFRS 7.IG25 b Example
ifrs-full CreditImpairmentOfFinancialInstrumentsAxis Axis label Credit impairment of financial instruments [axis] IFRS 7.35H Disclosure, IFRS 7.35M Disclosure
ifrs-full CreditImpairmentOfFinancialInstrumentsAxis Axis 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 7.35H Disclosure, IFRS 7.35M Disclosure
ifrs-full CreditImpairmentOfFinancialInstrumentsDomain Domain [default] label Credit impairment of financial instruments [domain] IFRS 7.35H Disclosure, IFRS 7.35M Disclosure
ifrs-full CreditImpairmentOfFinancialInstrumentsDomain Domain [default] documentation This member stands for all statuses of credit impairment of financial instruments. A financial instrument is credit-impaired when one or more events that have a detrimental impact on the estimated future cash flows of that financial instrument have occurred. This member also represents the standard value for the “Credit impairment of financial instruments” axis if no other member is used. IFRS 7.35H Disclosure, IFRS 7.35M Disclosure
ifrs-full CreditrelatedFeeAndCommissionIncome Monetary, duration, credit label Credit-related fee and commission income IAS 1.112 c Common practice
ifrs-full CreditrelatedFeeAndCommissionIncome Monetary, duration, credit documentation The amount of income recognised from credit-related fees and commissions. [Refer: Fee and commission income] IAS 1.112 c Common practice
ifrs-full CreditRiskMember Member label Credit risk [member] IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 7.32 Example
ifrs-full CreditRiskMember Member documentation This member stands for the risk that one party to a financial instrument will cause a financial loss for the other party by failing to discharge an obligation. [Refer: Classes of financial instruments [domain]] IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 7.32 Example
ifrs-full CreditSpreadMeasurementInputMember Member label Credit spread, measurement input [member] IFRS 13.93 d Common practice
ifrs-full CreditSpreadMeasurementInputMember Member documentation This member stands for the credit spread used as a measurement input. IFRS 13.93 d Common practice
ifrs-full CumulativeChangeInFairValueRecognisedInProfitOrLossOnSalesOfInvestmentPropertyBetweenPoolsOfAssetsMeasuredUsingDifferentModels Monetary, duration, credit label Cumulative change in fair value recognised in profit or loss on sales of investment property between pools of assets measured using different models IAS 40.75 f (iv) Disclosure
ifrs-full CumulativeChangeInFairValueRecognisedInProfitOrLossOnSalesOfInvestmentPropertyBetweenPoolsOfAssetsMeasuredUsingDifferentModels Monetary, duration, credit documentation The cumulative change in fair value recognised in profit or loss on sales of investment property from a pool of assets in which the cost model is used into a pool in which the fair value model is used. [Refer: Fair value model [member]; Investment property] IAS 40.75 f (iv) Disclosure
ifrs-full CumulativeEffectAtDateOfInitialApplicationAxis Axis label Cumulative effect at date of initial application [axis] IAS 1.106 Common practice
ifrs-full CumulativeEffectAtDateOfInitialApplicationAxis Axis 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. IAS 1.106 Common practice
ifrs-full CumulativeGainLossOnDisposalOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome Monetary, duration, credit label Cumulative gain (loss) on disposal of investments in equity instruments designated at fair value through other comprehensive income IFRS 7.11B c Disclosure
ifrs-full CumulativeGainLossOnDisposalOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome Monetary, duration, credit documentation The cumulative gain (loss) on disposal of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: At fair value [member]; Other comprehensive income] IFRS 7.11B c Disclosure
ifrs-full CumulativeGainLossPreviouslyRecognisedInOtherComprehensiveIncomeArisingFromReclassificationOfFinancialAssetsOutOfFairValueThroughOtherComprehensiveIncomeIntoFairValueThroughProfitOrLossMeasurementCategory Monetary, duration, credit label Cumulative gain (loss) previously recognised in other comprehensive income arising from reclassification of financial assets out of fair value through other comprehensive income into fair value through profit or loss measurement category IAS 1.82 cb Disclosure
ifrs-full CumulativeGainLossPreviouslyRecognisedInOtherComprehensiveIncomeArisingFromReclassificationOfFinancialAssetsOutOfFairValueThroughOtherComprehensiveIncomeIntoFairValueThroughProfitOrLossMeasurementCategory Monetary, duration, credit documentation The cumulative gain (loss) previously recognised in other comprehensive income arising from the reclassification of financial assets out of the fair value through other comprehensive income into the fair value through profit or loss measurement category. [Refer: Financial assets measured at fair value through other comprehensive income; Financial assets at fair value through profit or loss; Other comprehensive income] IAS 1.82 cb Disclosure
ifrs-full CumulativePreferenceDividendsNotRecognised Monetary, duration label Cumulative preference dividends not recognised IAS 1.137 b Disclosure
ifrs-full CumulativePreferenceDividendsNotRecognised Monetary, duration 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]] IAS 1.137 b Disclosure
ifrs-full CumulativePreferenceDividendsNotRecognised Monetary, duration documentation The amount of cumulative preference dividends not recognised. IAS 1.137 b Disclosure
ifrs-full CumulativeUnrecognisedShareOfLossesOfAssociates Monetary, instant, credit label Cumulative unrecognised share of losses of associates IFRS 12.22 c Disclosure
ifrs-full CumulativeUnrecognisedShareOfLossesOfAssociates Monetary, instant, credit documentation The cumulative amount of the unrecognised share of losses of associates if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Total for all associates [member]; Unrecognised share of losses of associates] IFRS 12.22 c Disclosure
ifrs-full CumulativeUnrecognisedShareOfLossesOfJointVentures Monetary, instant, credit label Cumulative unrecognised share of losses of joint ventures IFRS 12.22 c Disclosure
ifrs-full CumulativeUnrecognisedShareOfLossesOfJointVentures Monetary, instant, credit documentation The cumulative amount of the unrecognised share of losses of joint ventures if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Total for all joint ventures [member]; Unrecognised share of losses of joint ventures] IFRS 12.22 c Disclosure
ifrs-full CumulativeUnrecognisedShareOfLossesOfJointVenturesTransitionFromProportionateConsolidationToEquityMethod Monetary, instant, credit label Cumulative unrecognised share of losses of joint ventures, transition from proportionate consolidation to equity method IFRS 11.C4 Disclosure
ifrs-full CumulativeUnrecognisedShareOfLossesOfJointVenturesTransitionFromProportionateConsolidationToEquityMethod Monetary, instant, credit documentation The entity’s cumulative unrecognised share of losses of its joint ventures for which transition from proportionate consolidation to the equity method was performed. [Refer: Total for all joint ventures [member]; Cumulative unrecognised share of losses of joint ventures] IFRS 11.C4 Disclosure
ifrs-full CurrencyInWhichInformationIsDisplayedAxis Axis label Currency in which information is displayed [axis] IAS 21.57 a Disclosure
ifrs-full CurrencyInWhichInformationIsDisplayedAxis Axis 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. IAS 21.57 a Disclosure
ifrs-full CurrencyInWhichSupplementaryInformationIsDisplayedMember Member label Currency in which supplementary information is displayed [member] IAS 21.57 a Disclosure
ifrs-full CurrencyInWhichSupplementaryInformationIsDisplayedMember Member documentation This member indicates information displayed in a currency that is different from either the entity’s functional currency or its presentation currency. IAS 21.57 a Disclosure
ifrs-full CurrencyRiskMember Member label Currency risk [member] IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 7 – Defined terms Disclosure
ifrs-full CurrencyRiskMember Member documentation This member stands for a type of market risk representing the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange rates. [Refer: Classes of financial instruments [domain]] IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 7 – Defined terms Disclosure
ifrs-full CurrencySwapContractMember Member label Currency swap contract [member] IAS 1.112 c Common practice
ifrs-full CurrencySwapContractMember Member documentation This member stands for a currency swap contract. [Refer: Swap contract [member]] IAS 1.112 c Common practice
ifrs-full CurrentAccrualsAndCurrentDeferredIncomeIncludingCurrentContractLiabilities Monetary, instant, credit label Current accruals and current deferred income including current contract liabilities IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full CurrentAccrualsAndCurrentDeferredIncomeIncludingCurrentContractLiabilities Monetary, instant, credit totalLabel Total current accruals and current deferred income including current contract liabilities IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full CurrentAccrualsAndCurrentDeferredIncomeIncludingCurrentContractLiabilities Monetary, instant, credit documentation The amount of current accruals and current deferred income including current contract liabilities. [Refer: Accruals; Deferred income including contract liabilities] IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full CurrentAccrualsAndCurrentDeferredIncomeIncludingCurrentContractLiabilitiesAbstract label Current accruals and current deferred income including current contract liabilities [abstract]
ifrs-full CurrentAccruedExpensesAndOtherCurrentLiabilities Monetary, instant, credit label Current accrued expenses and other current liabilities IAS 1.55 Common practice
ifrs-full CurrentAccruedExpensesAndOtherCurrentLiabilities Monetary, instant, credit documentation The amount of current accrued expenses and other current liabilities. [Refer: Accruals; Other current liabilities] IAS 1.55 Common practice
ifrs-full CurrentAccruedIncomeIncludingCurrentContractAssets Monetary, instant, debit label Current accrued income including current contract assets IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full CurrentAccruedIncomeIncludingCurrentContractAssets Monetary, instant, debit totalLabel Total current accrued income including current contract assets IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full CurrentAccruedIncomeIncludingCurrentContractAssets Monetary, instant, debit documentation The amount of current accrued income including current contract assets. [Refer: Accrued income including contract assets] IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full CurrentAccruedIncomeIncludingCurrentContractAssetsAbstract label Current accrued income including current contract assets [abstract]
ifrs-full CurrentAccruedIncomeOtherThanCurrentContractAssets Monetary, instant, debit label Current accrued income other than current contract assets IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full CurrentAccruedIncomeOtherThanCurrentContractAssets Monetary, instant, debit documentation The amount of current accrued income other than current contract assets. [Refer: Accrued income other than contract assets] IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full CurrentAdvances Monetary, instant, credit label Current advances received, representing current contract liabilities for performance obligations satisfied at point in time IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full CurrentAdvances Monetary, instant, credit documentation The amount of current advances received representing current contract liabilities for performance obligations satisfied at a point in time. [Refer: Advances received, representing contract liabilities for performance obligations satisfied at point in time] IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full CurrentAdvancesToSuppliers Monetary, instant, debit label Current advances to suppliers IAS 1.112 c Common practice
ifrs-full CurrentAdvancesToSuppliers Monetary, instant, debit documentation The amount of current advances made to suppliers before goods or services are received. IAS 1.112 c Common practice
ifrs-full CurrentAgriculturalProduce Monetary, instant, debit label Current agricultural produce IAS 2.37 Common practice
ifrs-full CurrentAgriculturalProduce Monetary, instant, debit documentation A classification of current inventory representing the amount of harvested produce of the entity’s biological assets. [Refer: Biological assets; Inventories] IAS 2.37 Common practice
ifrs-full CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity Monetary, duration, debit label Current and deferred tax relating to items credited (charged) directly to equity IAS 12.81 a Disclosure
ifrs-full CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity Monetary, duration, debit totalLabel Aggregate current and deferred tax relating to items credited (charged) directly to equity IAS 12.81 a Disclosure
ifrs-full CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity Monetary, duration, debit documentation The aggregate current and deferred tax relating to particular items that are charged or credited directly to equity, for example: (a) an adjustment to the opening balance of retained earnings resulting from either a change in accounting policy that is applied retrospectively or the correction of an error; and (b) amounts arising on initial recognition of the equity component of a compound financial instrument. [Refer: Deferred tax relating to items credited (charged) directly to equity; Retained earnings; Classes of financial instruments [domain]] IAS 12.81 a Disclosure
ifrs-full CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityAbstract label Current and deferred tax relating to items charged or credited directly to equity [abstract]
ifrs-full CurrentAssets Monetary, instant, debit label Current assets IAS 1.66 Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (i) Disclosure
ifrs-full CurrentAssets Monetary, instant, debit totalLabel Total current assets IAS 1.66 Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (i) Disclosure
ifrs-full CurrentAssets Monetary, instant, debit documentation The amount of assets that the entity (a) expects to realise or intends to sell or consume in its normal operating cycle; (b) holds primarily for the purpose of trading; (c) expects to realise within twelve months after the reporting period; or (d) classifies as cash or cash equivalents (as defined in IAS 7) unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period. [Refer: Assets] IAS 1.66 Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (i) Disclosure
ifrs-full CurrentAssetsAbstract label Current assets [abstract]
ifrs-full CurrentAssetsLiabilities Monetary, instant, debit label Current assets (liabilities) IAS 1.55 Common practice
ifrs-full CurrentAssetsLiabilities Monetary, instant, debit netLabel Net current assets (liabilities) IAS 1.55 Common practice
ifrs-full CurrentAssetsLiabilities Monetary, instant, debit documentation The amount of current assets less the amount of current liabilities. IAS 1.55 Common practice
ifrs-full CurrentAssetsOtherThanAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners Monetary, instant, debit label Current assets other than non-current assets or disposal groups classified as held for sale or as held for distribution to owners IAS 1.66 Disclosure
ifrs-full CurrentAssetsOtherThanAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners Monetary, instant, debit totalLabel Total current assets other than non-current assets or disposal groups classified as held for sale or as held for distribution to owners IAS 1.66 Disclosure
ifrs-full CurrentAssetsOtherThanAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners Monetary, instant, debit documentation The amount of current assets other than non-current assets or disposal groups classified as held for sale or as held for distribution to owners. [Refer: Current assets; Disposal groups classified as held for sale [member]; Non-current assets or disposal groups classified as held for sale; Non-current assets or disposal groups classified as held for distribution to owners] IAS 1.66 Disclosure
ifrs-full CurrentAssetsRecognisedAsOfAcquisitionDate Monetary, instant, debit label Current assets recognised as of acquisition date IFRS 3.B64 i Common practice
ifrs-full CurrentAssetsRecognisedAsOfAcquisitionDate Monetary, instant, debit documentation The amount recognised as of the acquisition date for current assets acquired in a business combination. [Refer: Current assets; Total for all business combinations [member]] IFRS 3.B64 i Common practice
ifrs-full CurrentBiologicalAssets Monetary, instant, debit label Current biological assets IAS 1.54 f Disclosure
ifrs-full CurrentBiologicalAssets Monetary, instant, debit documentation The amount of current biological assets. [Refer: Biological assets] IAS 1.54 f Disclosure
ifrs-full CurrentBiologicalAssetsMember Member label Current biological assets [member] IAS 41.50 Common practice
ifrs-full CurrentBiologicalAssetsMember Member documentation This member stands for current biological assets. [Refer: Biological assets] IAS 41.50 Common practice
ifrs-full CurrentBondsIssuedAndCurrentPortionOfNoncurrentBondsIssued Monetary, instant, credit label Current bonds issued and current portion of non-current bonds issued IAS 1.112 c Common practice
ifrs-full CurrentBondsIssuedAndCurrentPortionOfNoncurrentBondsIssued Monetary, instant, credit documentation The amount of current bonds issued and the current portion of non-current bonds issued. [Refer: Bonds issued] IAS 1.112 c Common practice
ifrs-full CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings Monetary, instant, credit label Current borrowings and current portion of non-current borrowings IAS 1.55 Common practice
ifrs-full CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings Monetary, instant, credit totalLabel Total current borrowings and current portion of non-current borrowings IAS 1.55 Common practice
ifrs-full CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings Monetary, instant, credit documentation The amount of current borrowings and current portion of non-current borrowings. [Refer: Borrowings] IAS 1.55 Common practice
ifrs-full CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsAbstract label Current borrowings and current portion of non-current borrowings [abstract]
ifrs-full CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsByTypeAbstract label Current borrowings and current portion of non-current borrowings, by type [abstract]
ifrs-full CurrentCommercialPapersIssuedAndCurrentPortionOfNoncurrentCommercialPapersIssued Monetary, instant, credit label Current commercial papers issued and current portion of non-current commercial papers issued IAS 1.112 c Common practice
ifrs-full CurrentCommercialPapersIssuedAndCurrentPortionOfNoncurrentCommercialPapersIssued Monetary, instant, credit documentation The amount of current commercial paper issued and the current portion of non-current commercial paper issued. [Refer: Commercial papers issued] IAS 1.112 c Common practice
ifrs-full CurrentContractAssets Monetary, instant, debit label Current contract assets IFRS 15.105 Disclosure
ifrs-full CurrentContractAssets Monetary, instant, debit documentation The amount of current contract assets. [Refer: Contract assets] IFRS 15.105 Disclosure
ifrs-full CurrentContractLiabilities Monetary, instant, credit label Current contract liabilities IFRS 15.105 Disclosure
ifrs-full CurrentContractLiabilities Monetary, instant, credit totalLabel Total current contract liabilities IFRS 15.105 Disclosure
ifrs-full CurrentContractLiabilities Monetary, instant, credit documentation The amount of current contract liabilities. [Refer: Contract liabilities] IFRS 15.105 Disclosure
ifrs-full CurrentContractLiabilitiesAbstract label Current contract liabilities [abstract]
ifrs-full CurrentContractLiabilitiesForPerformanceObligationsSatisfiedOverTime Monetary, instant, credit label Current contract liabilities for performance obligations satisfied over time IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full CurrentContractLiabilitiesForPerformanceObligationsSatisfiedOverTime Monetary, instant, credit documentation The amount of current contract liabilities for performance obligations satisfied over time. [Refer: Contract liabilities for performance obligations satisfied over time] IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full CurrentCrudeOil Monetary, instant, debit label Current crude oil IAS 2.37 Common practice
ifrs-full CurrentCrudeOil Monetary, instant, debit documentation A classification of current inventory representing the amount of unrefined, unprocessed oil. [Refer: Inventories] IAS 2.37 Common practice
ifrs-full CurrentDebtInstrumentsIssued Monetary, instant, credit label Current debt instruments issued IAS 1.55 Common practice
ifrs-full CurrentDebtInstrumentsIssued Monetary, instant, credit documentation The amount of current debt instruments issued. [Refer: Debt instruments issued] IAS 1.55 Common practice
ifrs-full CurrentDeferredIncomeIncludingCurrentContractLiabilities Monetary, instant, credit label Current deferred income including current contract liabilities IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full CurrentDeferredIncomeIncludingCurrentContractLiabilities Monetary, instant, credit totalLabel Total current deferred income including current contract liabilities IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full CurrentDeferredIncomeIncludingCurrentContractLiabilities Monetary, instant, credit documentation The amount of current deferred income including current contract liabilities. [Refer: Deferred income including contract liabilities] IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full CurrentDeferredIncomeIncludingCurrentContractLiabilitiesAbstract label Current deferred income including current contract liabilities [abstract]
ifrs-full CurrentDeferredIncomeOtherThanCurrentContractLiabilities Monetary, instant, credit label Current deferred income other than current contract liabilities IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full CurrentDeferredIncomeOtherThanCurrentContractLiabilities Monetary, instant, credit documentation The amount of current deferred income other than current contract liabilities. [Refer: Deferred income other than contract liabilities] IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full CurrentDepositsFromCustomers Monetary, instant, credit label Current deposits from customers IAS 1.55 Common practice
ifrs-full CurrentDepositsFromCustomers Monetary, instant, credit documentation The amount of current deposits from customers. [Refer: Deposits from customers] IAS 1.55 Common practice
ifrs-full CurrentDerivativeFinancialAssets Monetary, instant, debit label Current derivative financial assets IAS 1.55 Common practice
ifrs-full CurrentDerivativeFinancialAssets Monetary, instant, debit documentation The amount of current derivative financial assets. [Refer: Derivative financial assets] IAS 1.55 Common practice
ifrs-full CurrentDerivativeFinancialLiabilities Monetary, instant, credit label Current derivative financial liabilities IAS 1.55 Common practice
ifrs-full CurrentDerivativeFinancialLiabilities Monetary, instant, credit documentation The amount of current derivative financial liabilities. [Refer: Derivative financial liabilities] IAS 1.55 Common practice
ifrs-full CurrentDividendPayables Monetary, instant, credit label Current dividend payables IAS 1.55 Common practice
ifrs-full CurrentDividendPayables Monetary, instant, credit documentation The amount of current dividend payables. [Refer: Dividend payables] IAS 1.55 Common practice
ifrs-full CurrentEstimateOfFutureCashOutflowsToBePaidToFulfilObligationMeasurementInputMember Member label Current estimate of future cash outflows to be paid to fulfil obligation, measurement input [member] IFRS 13.B36 d Example
ifrs-full CurrentEstimateOfFutureCashOutflowsToBePaidToFulfilObligationMeasurementInputMember Member documentation This member stands for the current estimate of future cash outflows to be paid to fulfil obligation, used as a measurement input. IFRS 13.B36 d Example
ifrs-full CurrentExciseTaxPayables Monetary, instant, credit label Current excise tax payables IAS 1.78 Common practice
ifrs-full CurrentExciseTaxPayables Monetary, instant, credit documentation The amount of current excise tax payables. [Refer: Excise tax payables] IAS 1.78 Common practice
ifrs-full CurrentFinanceLeaseReceivables Monetary, instant, debit label Current finance lease receivables IAS 1.55 Common practice
ifrs-full CurrentFinanceLeaseReceivables Monetary, instant, debit documentation The amount of current finance lease receivables. [Refer: Finance lease receivables] IAS 1.55 Common practice
ifrs-full CurrentFinancialAssets Monetary, instant, debit label Current financial assets IFRS 7.25 Disclosure
ifrs-full CurrentFinancialAssets Monetary, instant, debit totalLabel Total current financial assets IFRS 7.25 Disclosure
ifrs-full CurrentFinancialAssets Monetary, instant, debit documentation The amount of current financial assets. [Refer: Financial assets] IFRS 7.25 Disclosure
ifrs-full CurrentFinancialAssetsAtAmortisedCost Monetary, instant, debit label Current financial assets at amortised cost IFRS 7.8 f Disclosure
ifrs-full CurrentFinancialAssetsAtAmortisedCost Monetary, instant, debit documentation The amount of current financial assets measured at amortised cost. [Refer: Financial assets at amortised cost] IFRS 7.8 f Disclosure
ifrs-full CurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncome Monetary, instant, debit label Current financial assets at fair value through other comprehensive income IFRS 7.8 h Disclosure
ifrs-full CurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncome Monetary, instant, debit totalLabel Total current financial assets at fair value through other comprehensive income IFRS 7.8 h Disclosure
ifrs-full CurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncome Monetary, instant, debit documentation The amount of current financial assets at fair value through other comprehensive income. [Refer: Financial assets at fair value through other comprehensive income] IFRS 7.8 h Disclosure
ifrs-full CurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract label Current financial assets at fair value through other comprehensive income [abstract]
ifrs-full CurrentFinancialAssetsAtFairValueThroughProfitOrLoss Monetary, instant, debit label Current financial assets at fair value through profit or loss IFRS 7.8 a Disclosure
ifrs-full CurrentFinancialAssetsAtFairValueThroughProfitOrLoss Monetary, instant, debit totalLabel Total current financial assets at fair value through profit or loss IFRS 7.8 a Disclosure
ifrs-full CurrentFinancialAssetsAtFairValueThroughProfitOrLoss Monetary, instant, debit documentation The amount of current financial assets measured at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss] IFRS 7.8 a Disclosure
ifrs-full CurrentFinancialAssetsAtFairValueThroughProfitOrLossAbstract label Current financial assets at fair value through profit or loss [abstract]
ifrs-full CurrentFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading Monetary, instant, debit label Current financial assets at fair value through profit or loss, classified as held for trading IAS 1.55 Common practice
ifrs-full CurrentFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading Monetary, instant, debit documentation The amount of current financial assets measured at fair value through profit or loss classified as held for trading. [Refer: Financial assets at fair value through profit or loss, classified as held for trading] IAS 1.55 Common practice
ifrs-full CurrentFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition Monetary, instant, debit label Current financial assets at fair value through profit or loss, designated upon initial recognition or subsequently IFRS 7.8 a Disclosure
ifrs-full CurrentFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition Monetary, instant, debit documentation The amount of current financial assets measured at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently] IFRS 7.8 a Disclosure
ifrs-full CurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue Monetary, instant, debit label Current financial assets at fair value through profit or loss, mandatorily measured at fair value IFRS 7.8 a Disclosure
ifrs-full CurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue Monetary, instant, debit documentation The amount of current financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value] IFRS 7.8 a Disclosure
ifrs-full CurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstruments Monetary, instant, debit label Current financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments IFRS 7.8 a Disclosure
ifrs-full CurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstruments Monetary, instant, debit documentation The amount of current financial assets at fair value through profit or loss measured as such in accordance with the exemption for reacquisition of own equity instruments. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments] IFRS 7.8 a Disclosure
ifrs-full CurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilities Monetary, instant, debit label Current financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities IFRS 7.8 a Disclosure
ifrs-full CurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilities Monetary, instant, debit documentation The amount of current financial assets at fair value through profit or loss measured as such in accordance with the exemption for repurchase of own financial liabilities. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities] IFRS 7.8 a Disclosure
ifrs-full CurrentFinancialAssetsAvailableforsale Monetary, instant, debit label Current financial assets available-for-sale Expired 2023-01-01 IFRS 7.8 d Disclosure
ifrs-full CurrentFinancialAssetsAvailableforsale Monetary, instant, debit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.8 d Disclosure
ifrs-full CurrentFinancialAssetsAvailableforsale Monetary, instant, debit documentation The amount of current financial assets available-for-sale. [Refer: Financial assets available-for-sale; Current financial assets] Expired 2023-01-01 IFRS 7.8 d Disclosure
ifrs-full CurrentFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome Monetary, instant, debit label Current financial assets measured at fair value through other comprehensive income IFRS 7.8 h Disclosure
ifrs-full CurrentFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome Monetary, instant, debit documentation The amount of current financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income] IFRS 7.8 h Disclosure
ifrs-full CurrentFinancialLiabilities Monetary, instant, credit label Current financial liabilities IFRS 7.25 Disclosure
ifrs-full CurrentFinancialLiabilities Monetary, instant, credit totalLabel Total current financial liabilities IFRS 7.25 Disclosure
ifrs-full CurrentFinancialLiabilities Monetary, instant, credit documentation The amount of current financial liabilities. [Refer: Financial liabilities] IFRS 7.25 Disclosure
ifrs-full CurrentFinancialLiabilitiesAtAmortisedCost Monetary, instant, credit label Current financial liabilities at amortised cost IFRS 7.8 g Disclosure
ifrs-full CurrentFinancialLiabilitiesAtAmortisedCost Monetary, instant, credit documentation The amount of current financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost] IFRS 7.8 g Disclosure
ifrs-full CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss Monetary, instant, credit label Current financial liabilities at fair value through profit or loss IFRS 7.8 e Disclosure
ifrs-full CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss Monetary, instant, credit totalLabel Total current financial liabilities at fair value through profit or loss IFRS 7.8 e Disclosure
ifrs-full CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss Monetary, instant, credit documentation The amount of current financial liabilities measured at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss] IFRS 7.8 e Disclosure
ifrs-full CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract label Current financial liabilities at fair value through profit or loss [abstract]
ifrs-full CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading Monetary, instant, credit label Current financial liabilities at fair value through profit or loss, classified as held for trading IFRS 7.8 e Disclosure
ifrs-full CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading Monetary, instant, credit documentation The amount of current financial liabilities at fair value through profit or loss that meet the definition of held for trading. [Refer: Current financial liabilities at fair value through profit or loss] IFRS 7.8 e Disclosure
ifrs-full CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition Monetary, instant, credit label Current financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently IFRS 7.8 e Disclosure
ifrs-full CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition Monetary, instant, credit documentation The amount of current financial liabilities measured at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently] IFRS 7.8 e Disclosure
ifrs-full CurrentFoodAndBeverage Monetary, instant, debit label Current food and beverage IAS 2.37 Common practice
ifrs-full CurrentFoodAndBeverage Monetary, instant, debit documentation A classification of current inventory representing the amount of food and beverage. [Refer: Inventories] IAS 2.37 Common practice
ifrs-full CurrentFuel Monetary, instant, debit label Current fuel IAS 2.37 Common practice
ifrs-full CurrentFuel Monetary, instant, debit documentation A classification of current inventory representing the amount of fuel. [Refer: Inventories] IAS 2.37 Common practice
ifrs-full CurrentGovernmentGrants Monetary, instant, credit label Current government grants IAS 1.55 Common practice
ifrs-full CurrentGovernmentGrants Monetary, instant, credit documentation The amount of current government grants recognised in the statement of financial position as deferred income. [Refer: Government [member]; Government grants] IAS 1.55 Common practice
ifrs-full CurrentHeldtomaturityInvestments Monetary, instant, debit label Current held-to-maturity investments Expired 2023-01-01 IFRS 7.8 b Disclosure
ifrs-full CurrentHeldtomaturityInvestments Monetary, instant, debit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.8 b Disclosure
ifrs-full CurrentHeldtomaturityInvestments Monetary, instant, debit documentation The amount of current held-to-maturity investments. [Refer: Held-to-maturity investments] Expired 2023-01-01 IFRS 7.8 b Disclosure
ifrs-full CurrentInterestPayable Monetary, instant, credit label Current interest payable IAS 1.112 c Common practice
ifrs-full CurrentInterestPayable Monetary, instant, credit documentation The amount of current interest payable. [Refer: Interest payable] IAS 1.112 c Common practice
ifrs-full CurrentInterestReceivable Monetary, instant, debit label Current interest receivable IAS 1.112 c Common practice
ifrs-full CurrentInterestReceivable Monetary, instant, debit documentation The amount of current interest receivable. [Refer: Interest receivable] IAS 1.112 c Common practice
ifrs-full CurrentInventoriesArisingFromExtractiveActivitiesAbstract label Current inventories arising from extractive activities [abstract]
ifrs-full CurrentInventoriesHeldForSale Monetary, instant, debit label Current inventories held for sale IAS 2.37 Common practice
ifrs-full CurrentInventoriesHeldForSale Monetary, instant, debit documentation A classification of current inventory representing the amount of inventories held for sale in the ordinary course of business. [Refer: Inventories] IAS 2.37 Common practice
ifrs-full CurrentInventoriesInTransit Monetary, instant, debit label Current inventories in transit IAS 2.37 Common practice
ifrs-full CurrentInventoriesInTransit Monetary, instant, debit documentation A classification of current inventory representing the amount of inventories in transit. [Refer: Inventories] IAS 2.37 Common practice
ifrs-full CurrentInvestments Monetary, instant, debit label Current investments IAS 1.55 Common practice
ifrs-full CurrentInvestments Monetary, instant, debit documentation The amount of current investments. IAS 1.55 Common practice
ifrs-full CurrentInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncome Monetary, instant, debit label Current investments in equity instruments designated at fair value through other comprehensive income IFRS 7.8 h Disclosure
ifrs-full CurrentInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncome Monetary, instant, debit documentation The amount of current investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income] IFRS 7.8 h Disclosure
ifrs-full CurrentLeaseLiabilities Monetary, instant, credit label Current lease liabilities IFRS 16.47 b Disclosure
ifrs-full CurrentLeaseLiabilities Monetary, instant, credit documentation The amount of current lease liabilities. [Refer: Lease liabilities] IFRS 16.47 b Disclosure
ifrs-full CurrentLiabilities Monetary, instant, credit label Current liabilities IAS 1.69 Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (iii) Disclosure
ifrs-full CurrentLiabilities Monetary, instant, credit negatedLabel Current liabilities IAS 1.69 Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (iii) Disclosure
ifrs-full CurrentLiabilities Monetary, instant, credit totalLabel Total current liabilities IAS 1.69 Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (iii) Disclosure
ifrs-full CurrentLiabilities Monetary, instant, credit documentation The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does not have the right at the end of the reporting period to defer settlement for at least twelve months after the reporting period. IAS 1.69 Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (iii) Disclosure
ifrs-full CurrentLiabilitiesAbstract label Current liabilities [abstract]
ifrs-full CurrentLiabilitiesOtherThanLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale Monetary, instant, credit label Current liabilities other than liabilities included in disposal groups classified as held for sale IAS 1.69 Disclosure
ifrs-full CurrentLiabilitiesOtherThanLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale Monetary, instant, credit totalLabel Total current liabilities other than liabilities included in disposal groups classified as held for sale IAS 1.69 Disclosure
ifrs-full CurrentLiabilitiesOtherThanLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale Monetary, instant, credit documentation The amount of current liabilities other than liabilities included in disposal groups classified as held for sale. [Refer: Current liabilities; Disposal groups classified as held for sale [member]; Liabilities included in disposal groups classified as held for sale] IAS 1.69 Disclosure
ifrs-full CurrentLiabilitiesRecognisedAsOfAcquisitionDate (Monetary), instant, credit label Current liabilities recognised as of acquisition date IFRS 3.B64 i Common practice
ifrs-full CurrentLiabilitiesRecognisedAsOfAcquisitionDate (Monetary), instant, credit negatedLabel Current liabilities recognised as of acquisition date IFRS 3.B64 i Common practice
ifrs-full CurrentLiabilitiesRecognisedAsOfAcquisitionDate (Monetary), instant, credit documentation The amount recognised as of the acquisition date for current liabilities assumed in a business combination. [Refer: Current liabilities; Total for all business combinations [member]] IFRS 3.B64 i Common practice
ifrs-full CurrentLoansAndReceivables Monetary, instant, debit label Current loans and receivables Expired 2023-01-01 IFRS 7.8 c Disclosure
ifrs-full CurrentLoansAndReceivables Monetary, instant, debit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.8 c Disclosure
ifrs-full CurrentLoansAndReceivables Monetary, instant, debit documentation The amount of current loans and receivables. [Refer: Loans and receivables] Expired 2023-01-01 IFRS 7.8 c Disclosure
ifrs-full CurrentLoansReceivedAndCurrentPortionOfNoncurrentLoansReceived Monetary, instant, credit label Current loans received and current portion of non-current loans received IAS 1.112 c Common practice
ifrs-full CurrentLoansReceivedAndCurrentPortionOfNoncurrentLoansReceived Monetary, instant, credit documentation The amount of current loans received and the current portion of non-current loans received. [Refer: Loans received] IAS 1.112 c Common practice
ifrs-full CurrentMaterialsAndSuppliesToBeConsumedInProductionProcessOrRenderingServices Monetary, instant, debit label Current materials and supplies to be consumed in production process or rendering services IAS 2.37 Common practice
ifrs-full CurrentMaterialsAndSuppliesToBeConsumedInProductionProcessOrRenderingServices Monetary, instant, debit documentation A classification of current inventory representing the amount of materials and supplies to be consumed in a production process or while rendering services. [Refer: Inventories] IAS 2.37 Common practice
ifrs-full CurrentMember Member label Current [member] IFRS 7.35N Example, IFRS 7.IG20D Example
ifrs-full CurrentMember Member documentation This member stands for a current time band. IFRS 7.35N Example, IFRS 7.IG20D Example
ifrs-full CurrentNaturalGas Monetary, instant, debit label Current natural gas IAS 2.37 Common practice
ifrs-full CurrentNaturalGas Monetary, instant, debit documentation A classification of current inventory representing the amount of a naturally occurring hydrocarbon gas mixture. [Refer: Inventories] IAS 2.37 Common practice
ifrs-full CurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral Monetary, instant, debit label Current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral IFRS 9.3.2.23 a Disclosure
ifrs-full CurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral Monetary, instant, debit documentation The amount of current non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for which the transferee has the right by contract or custom to sell or repledge the collateral. IFRS 9.3.2.23 a Disclosure
ifrs-full CurrentNotesAndDebenturesIssuedAndCurrentPortionOfNoncurrentNotesAndDebenturesIssued Monetary, instant, credit label Current notes and debentures issued and current portion of non-current notes and debentures issued IAS 1.112 c Common practice
ifrs-full CurrentNotesAndDebenturesIssuedAndCurrentPortionOfNoncurrentNotesAndDebenturesIssued Monetary, instant, credit documentation The amount of current notes and debentures issued and the current portion of non-current notes and debentures issued. [Refer: Notes and debentures issued] IAS 1.112 c Common practice
ifrs-full CurrentOreStockpiles Monetary, instant, debit label Current ore stockpiles IAS 2.37 Common practice
ifrs-full CurrentOreStockpiles Monetary, instant, debit documentation A classification of current inventory representing the amount of ore stockpiles. [Refer: Inventories] IAS 2.37 Common practice
ifrs-full CurrentPackagingAndStorageMaterials Monetary, instant, debit label Current packaging and storage materials IAS 2.37 Common practice
ifrs-full CurrentPackagingAndStorageMaterials Monetary, instant, debit documentation A classification of current inventory representing the amount of packaging and storage materials. [Refer: Inventories] IAS 2.37 Common practice
ifrs-full CurrentPayablesForPurchaseOfEnergy Monetary, instant, credit label Current payables for purchase of energy IAS 1.78 Common practice
ifrs-full CurrentPayablesForPurchaseOfEnergy Monetary, instant, credit documentation The amount of current payables for the purchase of energy. [Refer: Payables for purchase of energy] IAS 1.78 Common practice
ifrs-full CurrentPayablesForPurchaseOfNoncurrentAssets Monetary, instant, credit label Current payables for purchase of non-current assets IAS 1.78 Common practice
ifrs-full CurrentPayablesForPurchaseOfNoncurrentAssets Monetary, instant, credit documentation The amount of current payables for the purchase of non-current assets. [Refer: Payables for purchase of non-current assets] IAS 1.78 Common practice
ifrs-full CurrentPayablesOnSocialSecurityAndTaxesOtherThanIncomeTax Monetary, instant, credit label Current payables on social security and taxes other than income tax IAS 1.78 Common practice
ifrs-full CurrentPayablesOnSocialSecurityAndTaxesOtherThanIncomeTax Monetary, instant, credit documentation The amount of current payables on social security and taxes other than incomes tax. [Refer: Payables on social security and taxes other than income tax] IAS 1.78 Common practice
ifrs-full CurrentPetroleumAndPetrochemicalProducts Monetary, instant, debit label Current petroleum and petrochemical products IAS 2.37 Common practice
ifrs-full CurrentPetroleumAndPetrochemicalProducts Monetary, instant, debit documentation A classification of current inventory representing the amount of products derived from crude oil and natural gas. [Refer: Current crude oil; Current natural gas] IAS 2.37 Common practice
ifrs-full CurrentPortionOfLongtermBorrowings Monetary, instant, credit label Current portion of non-current borrowings IAS 1.55 Common practice
ifrs-full CurrentPortionOfLongtermBorrowings Monetary, instant, credit documentation The current portion of non-current borrowings. [Refer: Borrowings] IAS 1.55 Common practice
ifrs-full CurrentPrepaidExpenses Monetary, instant, debit label Current prepaid expenses IAS 1.112 c Common practice
ifrs-full CurrentPrepaidExpenses Monetary, instant, debit documentation The amount recognised as a current asset for expenditures made prior to the period when the economic benefit will be realised. IAS 1.112 c Common practice
ifrs-full CurrentPrepayments Monetary, instant, debit label Current prepayments IAS 1.78 b Example
ifrs-full CurrentPrepayments Monetary, instant, debit totalLabel Total current prepayments IAS 1.78 b Example
ifrs-full CurrentPrepayments Monetary, instant, debit documentation The amount of current prepayments. [Refer: Prepayments] IAS 1.78 b Example
ifrs-full CurrentPrepaymentsAbstract label Current prepayments [abstract]
ifrs-full CurrentPrepaymentsAndCurrentAccruedIncomeIncludingCurrentContractAssets Monetary, instant, debit label Current prepayments and current accrued income including current contract assets IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full CurrentPrepaymentsAndCurrentAccruedIncomeIncludingCurrentContractAssets Monetary, instant, debit totalLabel Total current prepayments and current accrued income including current contract assets IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full CurrentPrepaymentsAndCurrentAccruedIncomeIncludingCurrentContractAssets Monetary, instant, debit documentation The amount of current prepayments and current accrued income including current contract assets. [Refer: Prepayments; Accrued income including contract assets] IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full CurrentPrepaymentsAndCurrentAccruedIncomeIncludingCurrentContractAssetsAbstract label Current prepayments and current accrued income including current contract assets [abstract]
ifrs-full CurrentPrepaymentsAndCurrentAccruedIncomeOtherThanCurrentContractAssets Monetary, instant, debit label Current prepayments and current accrued income other than current contract assets IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full CurrentPrepaymentsAndCurrentAccruedIncomeOtherThanCurrentContractAssets Monetary, instant, debit totalLabel Total current prepayments and current accrued income other than current contract assets IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full CurrentPrepaymentsAndCurrentAccruedIncomeOtherThanCurrentContractAssets Monetary, instant, debit documentation The amount of current prepayments and current accrued income, other than current contract assets. [Refer: Prepayments; Accrued income other than contract assets] IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full CurrentPrepaymentsAndCurrentAccruedIncomeOtherThanCurrentContractAssetsAbstract label Current prepayments and current accrued income other than current contract assets [abstract]
ifrs-full CurrentPrepaymentsAndOtherCurrentAssets Monetary, instant, debit label Current prepayments and other current assets IAS 1.55 Common practice
ifrs-full CurrentPrepaymentsAndOtherCurrentAssets Monetary, instant, debit documentation The amount of current prepayments and other current assets. [Refer: Other current assets; Current prepayments] IAS 1.55 Common practice
ifrs-full CurrentProgrammingAssets Monetary, instant, debit label Current programming assets IAS 1.55 Common practice
ifrs-full CurrentProgrammingAssets Monetary, instant, debit documentation The amount of current programming assets. [Refer: Programming assets] IAS 1.55 Common practice
ifrs-full CurrentProvisions Monetary, instant, credit label Current provisions IAS 1.54 l Disclosure
ifrs-full CurrentProvisions Monetary, instant, credit totalLabel Total current provisions IAS 1.54 l Disclosure
ifrs-full CurrentProvisions Monetary, instant, credit documentation The amount of current provisions, including provisions for employee benefits. [Refer: Provisions] IAS 1.54 l Disclosure
ifrs-full CurrentProvisionsAbstract label Current provisions [abstract]
ifrs-full CurrentProvisionsForEmployeeBenefits Monetary, instant, credit label Current provisions for employee benefits IAS 1.78 d Disclosure
ifrs-full CurrentProvisionsForEmployeeBenefits Monetary, instant, credit documentation The amount of current provisions for employee benefits. [Refer: Provisions for employee benefits] IAS 1.78 d Disclosure
ifrs-full CurrentRawMaterialsAndCurrentProductionSupplies Monetary, instant, debit label Current raw materials and current production supplies IAS 2.37 Common practice
ifrs-full CurrentRawMaterialsAndCurrentProductionSupplies Monetary, instant, debit totalLabel Total current raw materials and current production supplies IAS 2.37 Common practice
ifrs-full CurrentRawMaterialsAndCurrentProductionSupplies Monetary, instant, debit documentation A classification of current inventory representing the amount of current raw materials and current production supplies. [Refer: Current production supplies; Current raw materials] IAS 2.37 Common practice
ifrs-full CurrentRawMaterialsAndCurrentProductionSuppliesAbstract label Current raw materials and current production supplies [abstract]
ifrs-full CurrentReceivablesDueFromAssociates Monetary, instant, debit label Current receivables due from associates IAS 1.78 b Common practice
ifrs-full CurrentReceivablesDueFromAssociates Monetary, instant, debit documentation The amount of current receivables due from associates. [Refer: Total for all associates [member]] IAS 1.78 b Common practice
ifrs-full CurrentReceivablesDueFromJointVentures Monetary, instant, debit label Current receivables due from joint ventures IAS 1.78 b Common practice
ifrs-full CurrentReceivablesDueFromJointVentures Monetary, instant, debit documentation The amount of current receivables due from joint ventures. [Refer: Total for all joint ventures [member]] IAS 1.78 b Common practice
ifrs-full CurrentReceivablesFromContractsWithCustomers Monetary, instant, debit label Current receivables from contracts with customers IFRS 15.105 Disclosure
ifrs-full CurrentReceivablesFromContractsWithCustomers Monetary, instant, debit documentation The amount of current receivables from contracts with customers. [Refer: Receivables from contracts with customers] IFRS 15.105 Disclosure
ifrs-full CurrentReceivablesFromRentalOfProperties Monetary, instant, debit label Current receivables from rental of properties IAS 1.78 b Common practice
ifrs-full CurrentReceivablesFromRentalOfProperties Monetary, instant, debit documentation The amount of current receivables from rental of properties. [Refer: Receivables from rental of properties] IAS 1.78 b Common practice
ifrs-full CurrentReceivablesFromSaleOfProperties Monetary, instant, debit label Current receivables from sale of properties IAS 1.78 b Common practice
ifrs-full CurrentReceivablesFromSaleOfProperties Monetary, instant, debit documentation The amount of current receivables from sale of properties. [Refer: Receivables from sale of properties] IAS 1.78 b Common practice
ifrs-full CurrentReceivablesFromTaxesOtherThanIncomeTax Monetary, instant, debit label Current receivables from taxes other than income tax IAS 1.78 b Common practice
ifrs-full CurrentReceivablesFromTaxesOtherThanIncomeTax Monetary, instant, debit documentation The amount of current receivables from taxes other than income tax. [Refer: Receivables from taxes other than income tax] IAS 1.78 b Common practice
ifrs-full CurrentRecognisedAssetsDefinedBenefitPlan Monetary, instant, debit label Current net defined benefit asset IAS 1.55 Common practice
ifrs-full CurrentRecognisedAssetsDefinedBenefitPlan Monetary, instant, debit documentation The amount of current net defined benefit asset. [Refer: Net defined benefit asset] IAS 1.55 Common practice
ifrs-full CurrentRecognisedLiabilitiesDefinedBenefitPlan Monetary, instant, credit label Current net defined benefit liability IAS 1.55 Common practice
ifrs-full CurrentRecognisedLiabilitiesDefinedBenefitPlan Monetary, instant, credit documentation The amount of current net defined benefit liability. [Refer: Net defined benefit liability] IAS 1.55 Common practice
ifrs-full CurrentRefundsProvision Monetary, instant, credit label Current refunds provision IAS 37 – Example 4 Refunds policy Example, IAS 37.87 Example
ifrs-full CurrentRefundsProvision Monetary, instant, credit documentation The amount of current provision for refunds. [Refer: Refunds provision] IAS 37 – Example 4 Refunds policy Example, IAS 37.87 Example
ifrs-full CurrentRestrictedCashAndCashEquivalents Monetary, instant, debit label Current restricted cash and cash equivalents IAS 1.55 Common practice
ifrs-full CurrentRestrictedCashAndCashEquivalents Monetary, instant, debit documentation The amount of current restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents] IAS 1.55 Common practice
ifrs-full CurrentRetentionPayables Monetary, instant, credit label Current retention payables IAS 1.78 Common practice
ifrs-full CurrentRetentionPayables Monetary, instant, credit documentation The amount of current retention payables. [Refer: Retention payables] IAS 1.78 Common practice
ifrs-full CurrentSecuredBankLoansReceivedAndCurrentPortionOfNoncurrentSecuredBankLoansReceived Monetary, instant, credit label Current secured bank loans received and current portion of non-current secured bank loans received IAS 1.112 c Common practice
ifrs-full CurrentSecuredBankLoansReceivedAndCurrentPortionOfNoncurrentSecuredBankLoansReceived Monetary, instant, credit documentation The amount of current secured bank loans received and the current portion of non-current secured bank loans received. [Refer: Secured bank loans received] IAS 1.112 c Common practice
ifrs-full CurrentServiceCostDefinedBenefitPlans Monetary, duration, debit label Current service cost, defined benefit plans IAS 19.135 b Common practice
ifrs-full CurrentServiceCostDefinedBenefitPlans Monetary, duration, debit documentation The expense of employee service in the current period arising from defined benefit plans. [Refer: Post-employment benefit expense in profit or loss, defined benefit plans] [Contrast: Increase in net defined benefit liability (asset) resulting from current service cost] IAS 19.135 b Common practice
ifrs-full CurrentServiceCostNetDefinedBenefitLiabilityAsset Monetary, duration, credit label Increase in net defined benefit liability (asset) resulting from current service cost IAS 19.141 a Disclosure
ifrs-full CurrentServiceCostNetDefinedBenefitLiabilityAsset Monetary, duration, credit documentation The increase (decrease) in the net defined benefit liability (asset) resulting from employee service in the current period. [Refer: Net defined benefit liability (asset)] IAS 19.141 a Disclosure
ifrs-full CurrentTaxAssets Monetary, instant, debit label Current tax assets IAS 1.54 n Disclosure
ifrs-full CurrentTaxAssets Monetary, instant, debit documentation The excess of amount paid for current tax in respect of current and prior periods over the amount due for those periods. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period. IAS 1.54 n Disclosure
ifrs-full CurrentTaxAssetsCurrent Monetary, instant, debit label Current tax assets, current IAS 1.54 n Disclosure
ifrs-full CurrentTaxAssetsCurrent Monetary, instant, debit documentation The current amount of current tax assets. [Refer: Current tax assets] IAS 1.54 n Disclosure
ifrs-full CurrentTaxAssetsNoncurrent Monetary, instant, debit label Current tax assets, non-current IAS 1.54 n Disclosure
ifrs-full CurrentTaxAssetsNoncurrent Monetary, instant, debit documentation The non-current amount of current tax assets. [Refer: Current tax assets] IAS 1.54 n Disclosure
ifrs-full CurrentTaxExpenseIncome Monetary, duration, debit label Current tax expense (income) IAS 12.80 a Example
ifrs-full CurrentTaxExpenseIncome Monetary, duration, debit documentation The amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period. IAS 12.80 a Example
ifrs-full CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriods Monetary, duration, debit label Current tax expense (income) and adjustments for current tax of prior periods IAS 12.80 Common practice
ifrs-full CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriods Monetary, duration, debit totalLabel Total current tax expense (income) and adjustments for current tax of prior periods IAS 12.80 Common practice
ifrs-full CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriods Monetary, duration, debit documentation The amount of current tax expense (income) and adjustments for the current tax of prior periods. [Refer: Current tax expense (income); Adjustments for current tax of prior periods] IAS 12.80 Common practice
ifrs-full CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriodsAbstract label Current tax expense (income) and adjustments for current tax of prior periods [abstract]
ifrs-full CurrentTaxExpenseIncomeRelatedToPillarTwoIncomeTaxes Monetary, duration, debit label Current tax expense (income), related to Pillar Two income taxes IAS 12.88B Disclosure
ifrs-full CurrentTaxExpenseIncomeRelatedToPillarTwoIncomeTaxes Monetary, duration, debit documentation The amount of current tax expense (income) related to Pillar Two income taxes. IAS 12.88B Disclosure
ifrs-full CurrentTaxLiabilities Monetary, instant, credit label Current tax liabilities IAS 1.54 n Disclosure
ifrs-full CurrentTaxLiabilities Monetary, instant, credit documentation The amount of current tax for current and prior periods to the extent unpaid. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period. IAS 1.54 n Disclosure
ifrs-full CurrentTaxLiabilitiesCurrent Monetary, instant, credit label Current tax liabilities, current IAS 1.54 n Disclosure
ifrs-full CurrentTaxLiabilitiesCurrent Monetary, instant, credit documentation The current amount of current tax liabilities. [Refer: Current tax liabilities] IAS 1.54 n Disclosure
ifrs-full CurrentTaxLiabilitiesNoncurrent Monetary, instant, credit label Current tax liabilities, non-current IAS 1.54 n Disclosure
ifrs-full CurrentTaxLiabilitiesNoncurrent Monetary, instant, credit documentation The non-current amount of current tax liabilities. [Refer: Current tax liabilities] IAS 1.54 n Disclosure
ifrs-full CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity Monetary, duration, debit label Current tax relating to items credited (charged) directly to equity IAS 12.81 a Disclosure
ifrs-full CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity Monetary, duration, debit documentation The amount of current tax relating to particular items that are charged or credited directly to equity, for example: (a) an adjustment to the opening balance of retained earnings resulting from either a change in accounting policy that is applied retrospectively or the correction of an error; and (b) amounts arising on initial recognition of the equity component of a compound financial instrument. [Refer: Retained earnings; Classes of financial instruments [domain]] IAS 12.81 a Disclosure
ifrs-full CurrentTradeReceivables Monetary, instant, debit label Current trade receivables IAS 1.68 Example, IAS 1.78 b Example
ifrs-full CurrentTradeReceivables Monetary, instant, debit documentation The amount of current trade receivables. [Refer: Trade receivables] IAS 1.68 Example, IAS 1.78 b Example
ifrs-full CurrentUnsecuredBankLoansReceivedAndCurrentPortionOfNoncurrentUnsecuredBankLoansReceived Monetary, instant, credit label Current unsecured bank loans received and current portion of non-current unsecured bank loans received IAS 1.112 c Common practice
ifrs-full CurrentUnsecuredBankLoansReceivedAndCurrentPortionOfNoncurrentUnsecuredBankLoansReceived Monetary, instant, credit documentation The amount of current unsecured bank loans received and the current portion of non-current unsecured bank loans received. [Refer: Unsecured bank loans received] IAS 1.112 c Common practice
ifrs-full CurrentValueAddedTaxPayables Monetary, instant, credit label Current value added tax payables IAS 1.78 Common practice
ifrs-full CurrentValueAddedTaxPayables Monetary, instant, credit documentation The amount of current value added tax payables. [Refer: Value added tax payables] IAS 1.78 Common practice
ifrs-full CurrentValueAddedTaxReceivables Monetary, instant, debit label Current value added tax receivables IAS 1.78 b Common practice
ifrs-full CurrentValueAddedTaxReceivables Monetary, instant, debit documentation The amount of current value added tax receivables. [Refer: Value added tax receivables] IAS 1.78 b Common practice
ifrs-full CurrentWarrantLiability Monetary, instant, credit label Current warrant liability IAS 1.55 Common practice
ifrs-full CurrentWarrantLiability Monetary, instant, credit documentation The amount of current warrant liabilities. [Refer: Warrant liability] IAS 1.55 Common practice
ifrs-full CustomerrelatedIntangibleAssetsMember Member label Customer-related intangible assets [member] IAS 38.119 Common practice
ifrs-full CustomerrelatedIntangibleAssetsMember Member documentation This member stands for a class of intangible assets representing assets related to customers. Such assets may include customer lists, order or production backlog, customer contracts and related customer relationships as well as non-contractual customer relationships. IAS 38.119 Common practice
ifrs-full CustomerrelatedIntangibleAssetsRecognisedAsOfAcquisitionDate Monetary, instant, debit label Customer-related intangible assets recognised as of acquisition date IFRS 3.B64 i Common practice
ifrs-full CustomerrelatedIntangibleAssetsRecognisedAsOfAcquisitionDate Monetary, instant, debit documentation The amount recognised as of the acquisition date for customer-related intangible assets acquired in a business combination. [Refer: Customer-related intangible assets [member]; Total for all business combinations [member]] IFRS 3.B64 i Common practice
ifrs-full DateAsAtWhichEntityPlansToApplyNewIFRSInitially Date label Date as at which entity plans to apply new IFRS initially IAS 8.31 d Example
ifrs-full DateAsAtWhichEntityPlansToApplyNewIFRSInitially Date documentation The date on which the entity plans to apply a new IFRS that has been issued but is not yet effective. IAS 8.31 d Example
ifrs-full DateByWhichApplicationOfNewIFRSIsRequired Date label Date by which application of new IFRS is required IAS 8.31 c Example
ifrs-full DateByWhichApplicationOfNewIFRSIsRequired Date documentation The date by which the entity is required to apply a new IFRS that has been issued but is not yet effective. IAS 8.31 c Example
ifrs-full DatedSubordinatedLiabilities Monetary, instant, credit label Dated subordinated liabilities IAS 1.112 c Common practice
ifrs-full DatedSubordinatedLiabilities Monetary, instant, credit documentation The amount of subordinated liabilities that have a specified repayment date. [Refer: Subordinated liabilities] IAS 1.112 c Common practice
ifrs-full DateOfAcquisition2013 Date label Date of acquisition IFRS 3.B64 b Disclosure
ifrs-full DateOfAcquisition2013 Date documentation The date on which the acquirer obtains control of the acquiree in a business combination. IFRS 3.B64 b Disclosure
ifrs-full DateOfAuthorisationForIssueOfFinancialStatements2013 Date label Date of authorisation for issue of financial statements IAS 10.17 Disclosure
ifrs-full DateOfAuthorisationForIssueOfFinancialStatements2013 Date documentation The date on which financial statements are authorised for issue. IAS 10.17 Disclosure
ifrs-full DateOfEndOfReportingPeriod2013 Date label Date of end of reporting period IAS 1.51 c Disclosure
ifrs-full DateOfEndOfReportingPeriod2013 Date documentation The date of the end of the reporting period. IAS 1.51 c Disclosure
ifrs-full DateOfEndOfReportingPeriodOfFinancialStatementsOfAssociate Date label Date of end of reporting period of financial statements of associate IFRS 12.22 b (i) Disclosure
ifrs-full DateOfEndOfReportingPeriodOfFinancialStatementsOfAssociate Date documentation The date of the end of the reporting period of the financial statements of an associate. IFRS 12.22 b (i) Disclosure
ifrs-full DateOfEndOfReportingPeriodOfFinancialStatementsOfJointVenture2013 Date label Date of end of reporting period of financial statements of joint venture IFRS 12.22 b (i) Disclosure
ifrs-full DateOfEndOfReportingPeriodOfFinancialStatementsOfJointVenture2013 Date documentation The date of the end of the reporting period of the financial statements of a joint venture. IFRS 12.22 b (i) Disclosure
ifrs-full DateOfEndOfReportingPeriodOfFinancialStatementsOfSubsidiary Date label Date of end of reporting period of financial statements of subsidiary IFRS 12.11 a Disclosure
ifrs-full DateOfEndOfReportingPeriodOfFinancialStatementsOfSubsidiary Date documentation The date of the end of the reporting period of the financial statements of a subsidiary. IFRS 12.11 a Disclosure
ifrs-full DateOfGrantOfSharebasedPaymentArrangement Text label Date of grant of share-based payment arrangement IFRS 2.45 a Example, IFRS 2.IG23 Example
ifrs-full DateOfGrantOfSharebasedPaymentArrangement Text documentation The date on which share-based payment arrangements are granted. [Refer: Types of share-based payment arrangements [domain]] IFRS 2.45 a Example, IFRS 2.IG23 Example
ifrs-full DateOfReclassificationOfFinancialAssetsDueToChangeInBusinessModel Date label Date of reclassification of financial assets due to change in business model IFRS 7.12B a Disclosure
ifrs-full DateOfReclassificationOfFinancialAssetsDueToChangeInBusinessModel Date documentation The date of the reclassification of financial assets due to a change in the entity’s business model for managing financial assets. [Refer: Financial assets] IFRS 7.12B a Disclosure
ifrs-full DebtInstrumentsAmountContributedToFairValueOfPlanAssets Monetary, instant, debit label Debt instruments, amount contributed to fair value of plan assets IAS 19.142 c Example
ifrs-full DebtInstrumentsAmountContributedToFairValueOfPlanAssets Monetary, instant, debit documentation The amount instruments representing debt (rather than equity) contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] IAS 19.142 c Example
ifrs-full DebtInstrumentsHeld Monetary, instant, debit label Debt instruments held IAS 1.55 Common practice
ifrs-full DebtInstrumentsHeld Monetary, instant, debit totalLabel Total debt instruments held IAS 1.55 Common practice
ifrs-full DebtInstrumentsHeld Monetary, instant, debit documentation The amount of instruments representing indebtedness, including instruments called debt securities, held by the entity. IAS 1.55 Common practice
ifrs-full DebtInstrumentsHeldAbstract label Debt instruments held [abstract]
ifrs-full DebtInstrumentsHeldAtAmortisedCost Monetary, instant, debit label Debt instruments held at amortised cost IAS 1.55 Common practice
ifrs-full DebtInstrumentsHeldAtAmortisedCost Monetary, instant, debit documentation The amount of instruments representing indebtedness held by the entity at amortised cost. [Refer: Debt instruments held; Financial assets at amortised cost] IAS 1.55 Common practice
ifrs-full DebtInstrumentsHeldAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading Monetary, instant, debit label Debt instruments held at fair value through profit or loss, classified as held for trading IAS 1.55 Common practice
ifrs-full DebtInstrumentsHeldAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading Monetary, instant, debit documentation The amount of instruments representing indebtedness held by the entity at fair value through profit or loss classified as held for trading. [Refer: Debt instruments held; Financial assets at fair value through profit or loss, classified as held for trading] IAS 1.55 Common practice
ifrs-full DebtInstrumentsHeldAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading Monetary, instant, debit label Debt instruments held at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading IAS 1.55 Common practice
ifrs-full DebtInstrumentsHeldAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading Monetary, instant, debit documentation The amount of instruments representing indebtedness held by the entity that are mandatorily measured at fair value through profit or loss in accordance with IFRS 9, other than those classified as held for trading. [Refer: Debt instruments held; Financial assets at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading] IAS 1.55 Common practice
ifrs-full DebtInstrumentsHeldMeasuredAtFairValueThroughOtherComprehensiveIncome Monetary, instant, debit label Debt instruments held measured at fair value through other comprehensive income IAS 1.55 Common practice
ifrs-full DebtInstrumentsHeldMeasuredAtFairValueThroughOtherComprehensiveIncome Monetary, instant, debit documentation The amount of instruments representing indebtedness held by the entity that are measured at fair value through other comprehensive income. [Refer: Debt instruments held; Financial assets measured at fair value through other comprehensive income] IAS 1.55 Common practice
ifrs-full DebtInstrumentsIssuedAtAmortisedCost Monetary, instant, credit label Debt instruments issued at amortised cost IAS 1.55 Common practice
ifrs-full DebtInstrumentsIssuedAtAmortisedCost Monetary, instant, credit documentation The amount of instruments issued by the entity that represent indebtedness at amortised cost. [Refer: Financial liabilities at amortised cost] IAS 1.55 Common practice
ifrs-full DebtInstrumentsIssuedAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently Monetary, instant, credit label Debt instruments issued at fair value through profit or loss, designated upon initial recognition or subsequently IAS 1.55 Common practice
ifrs-full DebtInstrumentsIssuedAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently Monetary, instant, credit documentation The amount of instruments issued by the entity that represent indebtedness at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently] IAS 1.55 Common practice
ifrs-full DebtInstrumentsPercentageContributedToFairValueOfPlanAssets Percent label Debt instruments, percentage contributed to fair value of plan assets IAS 19.142 c Common practice
ifrs-full DebtInstrumentsPercentageContributedToFairValueOfPlanAssets Percent documentation The percentage instruments representing debt (rather than equity) contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] [Contrast: Debt instruments, amount contributed to fair value of plan assets] IAS 19.142 c Common practice
ifrs-full DebtSecurities Monetary, instant, credit label Debt instruments issued IAS 1.55 Common practice
ifrs-full DebtSecurities Monetary, instant, credit documentation The amount of instruments issued by the entity that represent indebtedness. IAS 1.55 Common practice
ifrs-full DebtSecuritiesMember Member label Debt securities [member] IFRS 13.94 Example, IFRS 13.IE60 Example
ifrs-full DebtSecuritiesMember Member documentation This member stands for instruments held by the entity that represent indebtedness. IFRS 13.94 Example, IFRS 13.IE60 Example
ifrs-full DecreaseDueToHarvestBiologicalAssets (Monetary), duration, credit label Decrease due to harvest, biological assets IAS 41.50 d Disclosure
ifrs-full DecreaseDueToHarvestBiologicalAssets (Monetary), duration, credit negatedLabel Decrease due to harvest, biological assets IAS 41.50 d Disclosure
ifrs-full DecreaseDueToHarvestBiologicalAssets (Monetary), duration, credit documentation The decrease in biological assets due to the detachment of produce from the assets or the cessation of the assets’ life processes. [Refer: Biological assets] IAS 41.50 d Disclosure
ifrs-full DecreaseIncreaseThroughTaxOnSharebasedPaymentTransactions Monetary, duration, debit label Decrease (increase) through tax on share-based payment transactions, equity IAS 1.106 d Common practice
ifrs-full DecreaseIncreaseThroughTaxOnSharebasedPaymentTransactions Monetary, duration, debit documentation The decrease (increase) in equity resulting from tax on transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Types of share-based payment arrangements [domain]] IAS 1.106 d Common practice
ifrs-full DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsAssets Monetary, duration, credit label Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, assets IFRS 13.93 h (ii) Disclosure
ifrs-full DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsAssets Monetary, duration, credit documentation The amount of decrease in the fair value measurement of assets due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. IFRS 13.93 h (ii) Disclosure
ifrs-full DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsEntitysOwnEquityInstruments Monetary, duration, debit label Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, entity's own equity instruments IFRS 13.93 h (ii) Disclosure
ifrs-full DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsEntitysOwnEquityInstruments Monetary, duration, debit documentation The amount of decrease in the fair value measurement of the entity’s own equity instruments due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. IFRS 13.93 h (ii) Disclosure
ifrs-full DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsLiabilities Monetary, duration, debit label Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, liabilities IFRS 13.93 h (ii) Disclosure
ifrs-full DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsLiabilities Monetary, duration, debit documentation The amount of decrease in the fair value measurement of liabilities due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. IFRS 13.93 h (ii) Disclosure
ifrs-full DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxAssets Monetary, duration label Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, assets IFRS 13.93 h (ii) Common practice
ifrs-full DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxAssets Monetary, duration documentation The amount of decrease in the fair value measurement of assets, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] IFRS 13.93 h (ii) Common practice
ifrs-full DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstruments Monetary, duration label Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, entity’s own equity instruments IFRS 13.93 h (ii) Common practice
ifrs-full DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstruments Monetary, duration documentation The amount of decrease in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] IFRS 13.93 h (ii) Common practice
ifrs-full DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxLiabilities Monetary, duration label Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, liabilities IFRS 13.93 h (ii) Common practice
ifrs-full DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxLiabilities Monetary, duration documentation The amount of decrease in the fair value measurement of liabilities, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] IFRS 13.93 h (ii) Common practice
ifrs-full DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxAssets Monetary, duration label Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, assets IFRS 13.93 h (ii) Common practice
ifrs-full DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxAssets Monetary, duration documentation The amount of decrease in the fair value measurement of assets, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] IFRS 13.93 h (ii) Common practice
ifrs-full DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstruments Monetary, duration label Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, entity’s own equity instruments IFRS 13.93 h (ii) Common practice
ifrs-full DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstruments Monetary, duration documentation The amount of decrease in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] IFRS 13.93 h (ii) Common practice
ifrs-full DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilities Monetary, duration label Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, liabilities IFRS 13.93 h (ii) Common practice
ifrs-full DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilities Monetary, duration documentation The amount of decrease in the fair value measurement of liabilities, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] IFRS 13.93 h (ii) Common practice
ifrs-full DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxAssets Monetary, duration label Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, assets IFRS 13.93 h (ii) Common practice
ifrs-full DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxAssets Monetary, duration documentation The amount of decrease in the fair value measurement of assets, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] IFRS 13.93 h (ii) Common practice
ifrs-full DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstruments Monetary, duration label Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, entity’s own equity instruments IFRS 13.93 h (ii) Common practice
ifrs-full DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstruments Monetary, duration documentation The amount of decrease in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] IFRS 13.93 h (ii) Common practice
ifrs-full DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxLiabilities Monetary, duration label Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, liabilities IFRS 13.93 h (ii) Common practice
ifrs-full DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxLiabilities Monetary, duration documentation The amount of decrease in the fair value measurement of liabilities, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] IFRS 13.93 h (ii) Common practice
ifrs-full DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxAssets Monetary, duration label Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, assets IFRS 13.93 h (ii) Common practice
ifrs-full DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxAssets Monetary, duration documentation The amount of decrease in the fair value measurement of assets, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] IFRS 13.93 h (ii) Common practice
ifrs-full DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstruments Monetary, duration label Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, entity’s own equity instruments IFRS 13.93 h (ii) Common practice
ifrs-full DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstruments Monetary, duration documentation The amount of decrease in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] IFRS 13.93 h (ii) Common practice
ifrs-full DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxLiabilities Monetary, duration label Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, liabilities IFRS 13.93 h (ii) Common practice
ifrs-full DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxLiabilities Monetary, duration documentation The amount of decrease in the fair value measurement of liabilities, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] IFRS 13.93 h (ii) Common practice
ifrs-full DecreaseThroughBalancesRecoveredInCurrentPeriodRegulatoryDeferralAccountDebitBalances (Monetary), duration, credit label Decrease through balances recovered in current period, regulatory deferral account debit balances IFRS 14.33 a (ii) Example
ifrs-full DecreaseThroughBalancesRecoveredInCurrentPeriodRegulatoryDeferralAccountDebitBalances (Monetary), duration, credit negatedLabel Decrease through balances recovered in current period, regulatory deferral account debit balances IFRS 14.33 a (ii) Example
ifrs-full DecreaseThroughBalancesRecoveredInCurrentPeriodRegulatoryDeferralAccountDebitBalances (Monetary), duration, credit documentation The decrease in regulatory deferral account debit balances resulting from balances recovered in the current period. [Refer: Regulatory deferral account debit balances] IFRS 14.33 a (ii) Example
ifrs-full DecreaseThroughBalancesReversedInCurrentPeriodRegulatoryDeferralAccountCreditBalances (Monetary), duration, debit label Decrease through balances reversed in current period, regulatory deferral account credit balances IFRS 14.33 a (ii) Example
ifrs-full DecreaseThroughBalancesReversedInCurrentPeriodRegulatoryDeferralAccountCreditBalances (Monetary), duration, debit negatedLabel Decrease through balances reversed in current period, regulatory deferral account credit balances IFRS 14.33 a (ii) Example
ifrs-full DecreaseThroughBalancesReversedInCurrentPeriodRegulatoryDeferralAccountCreditBalances (Monetary), duration, debit documentation The decrease in regulatory deferral account credit balances resulting from balances reversed in the current period. [Refer: Regulatory deferral account credit balances] IFRS 14.33 a (ii) Example
ifrs-full DecreaseThroughBenefitsPaidReimbursementRightsAtFairValue (Monetary), duration, credit label Decrease in reimbursement rights related to defined benefit obligation, resulting from benefits paid IAS 19.141 g Disclosure
ifrs-full DecreaseThroughBenefitsPaidReimbursementRightsAtFairValue (Monetary), duration, credit negatedLabel Decrease in reimbursement rights related to defined benefit obligation, resulting from benefits paid IAS 19.141 g Disclosure
ifrs-full DecreaseThroughBenefitsPaidReimbursementRightsAtFairValue (Monetary), duration, credit documentation The decrease in reimbursement rights related to defined benefit obligation, resulting from benefits paid. [Refer: Reimbursement rights related to defined benefit obligation, at fair value] IAS 19.141 g Disclosure
ifrs-full DecreaseThroughClassifiedAsHeldForSaleBiologicalAssets (Monetary), duration, credit label Decrease through classified as held for sale, biological assets IAS 41.50 c Disclosure
ifrs-full DecreaseThroughClassifiedAsHeldForSaleBiologicalAssets (Monetary), duration, credit negatedLabel Decrease through classified as held for sale, biological assets IAS 41.50 c Disclosure
ifrs-full DecreaseThroughClassifiedAsHeldForSaleBiologicalAssets (Monetary), duration, credit documentation The decrease in biological assets through classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Biological assets] IAS 41.50 c Disclosure
ifrs-full DecreaseThroughClassifiedAsHeldForSaleGoodwill (Monetary), duration, credit label Decrease through classified as held for sale, goodwill IFRS 3.B67 d (iv) Disclosure
ifrs-full DecreaseThroughClassifiedAsHeldForSaleGoodwill (Monetary), duration, credit negatedLabel Decrease through classified as held for sale, goodwill IFRS 3.B67 d (iv) Disclosure
ifrs-full DecreaseThroughClassifiedAsHeldForSaleGoodwill (Monetary), duration, credit documentation The decrease in goodwill due to classification as held for sale. [Refer: Goodwill; Disposal groups classified as held for sale [member]] IFRS 3.B67 d (iv) Disclosure
ifrs-full DecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsAndGoodwill (Monetary), duration, credit label Decrease through classified as held for sale, intangible assets and goodwill IAS 38.118 e (ii) Common practice
ifrs-full DecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsAndGoodwill (Monetary), duration, credit negatedLabel Decrease through classified as held for sale, intangible assets and goodwill IAS 38.118 e (ii) Common practice
ifrs-full DecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsAndGoodwill (Monetary), duration, credit documentation The decrease in intangible assets and goodwill resulting from classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Intangible assets and goodwill] IAS 38.118 e (ii) Common practice
ifrs-full DecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsOtherThanGoodwill (Monetary), duration, credit label Decrease through classified as held for sale, intangible assets other than goodwill IAS 38.118 e (ii) Disclosure
ifrs-full DecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsOtherThanGoodwill (Monetary), duration, credit negatedLabel Decrease through classified as held for sale, intangible assets other than goodwill IAS 38.118 e (ii) Disclosure
ifrs-full DecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsOtherThanGoodwill (Monetary), duration, credit documentation The decrease in intangible assets other than goodwill resulting from classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Intangible assets other than goodwill] IAS 38.118 e (ii) Disclosure
ifrs-full DecreaseThroughClassifiedAsHeldForSaleInvestmentProperty (Monetary), duration, credit label Decrease through classified as held for sale, investment property IAS 40.76 c Disclosure, IAS 40.79 d (iii) Disclosure
ifrs-full DecreaseThroughClassifiedAsHeldForSaleInvestmentProperty (Monetary), duration, credit negatedLabel Decrease through classified as held for sale, investment property IAS 40.76 c Disclosure, IAS 40.79 d (iii) Disclosure
ifrs-full DecreaseThroughClassifiedAsHeldForSaleInvestmentProperty (Monetary), duration, credit documentation The decrease in investment property through classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Property, plant and equipment; Investment property; Disposal groups classified as held for sale [member]] IAS 40.76 c Disclosure, IAS 40.79 d (iii) Disclosure
ifrs-full DecreaseThroughClassifiedAsHeldForSalePropertyPlantAndEquipment (Monetary), duration, credit label Decrease through classified as held for sale, property, plant and equipment IAS 16.73 e (ii) Disclosure
ifrs-full DecreaseThroughClassifiedAsHeldForSalePropertyPlantAndEquipment (Monetary), duration, credit negatedLabel Decrease through classified as held for sale, property, plant and equipment IAS 16.73 e (ii) Disclosure
ifrs-full DecreaseThroughClassifiedAsHeldForSalePropertyPlantAndEquipment (Monetary), duration, credit documentation The decrease in property, plant and equipment through classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Property, plant and equipment; Disposal groups classified as held for sale [member]] IAS 16.73 e (ii) Disclosure
ifrs-full DecreaseThroughClassifiedAsHeldForSalePropertyPlantAndEquipmentIncludingRightofuseAssets (Monetary), duration, credit label Decrease through classified as held for sale, property, plant and equipment including right-of-use assets IAS 16.73 e Common practice
ifrs-full DecreaseThroughClassifiedAsHeldForSalePropertyPlantAndEquipmentIncludingRightofuseAssets (Monetary), duration, credit negatedLabel Decrease through classified as held for sale, property, plant and equipment including right-of-use assets IAS 16.73 e Common practice
ifrs-full DecreaseThroughClassifiedAsHeldForSalePropertyPlantAndEquipmentIncludingRightofuseAssets (Monetary), duration, credit documentation The decrease in property, plant and equipment including right-of-use assets through classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Property, plant and equipment including right-of-use assets; Disposal groups classified as held for sale [member]] IAS 16.73 e Common practice
ifrs-full DecreaseThroughClassifiedAsHeldForSaleRightofuseAssets (Monetary), duration, credit label Decrease through classified as held for sale, right-of-use assets IAS 16.73 e Common practice
ifrs-full DecreaseThroughClassifiedAsHeldForSaleRightofuseAssets (Monetary), duration, credit negatedLabel Decrease through classified as held for sale, right-of-use assets IAS 16.73 e Common practice
ifrs-full DecreaseThroughClassifiedAsHeldForSaleRightofuseAssets (Monetary), duration, credit documentation The decrease in right-of-use assets through classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Right-of-use assets; Disposal groups classified as held for sale [member]] IAS 16.73 e Common practice
ifrs-full DecreaseThroughDerecognitionExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts (Monetary), duration, debit label Decrease through derecognition, exposure to credit risk on loan commitments and financial guarantee contracts IFRS 7.35H Example, IFRS 7.35I c Example, IFRS 7.IG20B Example
ifrs-full DecreaseThroughDerecognitionExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts (Monetary), duration, debit negatedLabel Decrease through derecognition, exposure to credit risk on loan commitments and financial guarantee contracts IFRS 7.35H Example, IFRS 7.35I c Example, IFRS 7.IG20B Example
ifrs-full DecreaseThroughDerecognitionExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts (Monetary), duration, debit documentation The decrease in exposure to credit risk on loan commitments and financial guarantee contracts resulting from derecognition. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts] IFRS 7.35H Example, IFRS 7.35I c Example, IFRS 7.IG20B Example
ifrs-full DecreaseThroughDerecognitionFinancialAssets (Monetary), duration, credit label Decrease through derecognition, financial assets IFRS 7.35H Example, IFRS 7.35I c Example, IFRS 7.IG20B Example
ifrs-full DecreaseThroughDerecognitionFinancialAssets (Monetary), duration, credit negatedLabel Decrease through derecognition, financial assets IFRS 7.35H Example, IFRS 7.35I c Example, IFRS 7.IG20B Example
ifrs-full DecreaseThroughDerecognitionFinancialAssets (Monetary), duration, credit documentation The decrease in financial assets resulting from derecognition. [Refer: Financial assets] IFRS 7.35H Example, IFRS 7.35I c Example, IFRS 7.IG20B Example
ifrs-full DecreaseThroughDisposalsRegulatoryDeferralAccountCreditBalances (Monetary), duration, debit label Decrease through disposals, regulatory deferral account credit balances IFRS 14.33 a (iii) Example
ifrs-full DecreaseThroughDisposalsRegulatoryDeferralAccountCreditBalances (Monetary), duration, debit negatedLabel Decrease through disposals, regulatory deferral account credit balances IFRS 14.33 a (iii) Example
ifrs-full DecreaseThroughDisposalsRegulatoryDeferralAccountCreditBalances (Monetary), duration, debit documentation The decrease in regulatory deferral account credit balances resulting from disposals. [Refer: Regulatory deferral account credit balances] IFRS 14.33 a (iii) Example
ifrs-full DecreaseThroughDisposalsRegulatoryDeferralAccountDebitBalances (Monetary), duration, credit label Decrease through disposals, regulatory deferral account debit balances IFRS 14.33 a (iii) Example
ifrs-full DecreaseThroughDisposalsRegulatoryDeferralAccountDebitBalances (Monetary), duration, credit negatedLabel Decrease through disposals, regulatory deferral account debit balances IFRS 14.33 a (iii) Example
ifrs-full DecreaseThroughDisposalsRegulatoryDeferralAccountDebitBalances (Monetary), duration, credit documentation The decrease in regulatory deferral account debit balances resulting from disposals. [Refer: Regulatory deferral account debit balances] IFRS 14.33 a (iii) Example
ifrs-full DecreaseThroughImpairmentContractAssets Monetary, duration, credit label Decrease through impairment, contract assets IFRS 15.118 c Example
ifrs-full DecreaseThroughImpairmentContractAssets Monetary, duration, credit documentation The decrease in contract assets resulting from impairment. [Refer: Contract assets; Impairment loss] IFRS 15.118 c Example
ifrs-full DecreaseThroughImpairmentLossesAssetsForInsuranceAcquisitionCashFlows (Monetary), duration, credit label Decrease through impairment losses, assets for insurance acquisition cash flows IFRS 17.105B Disclosure
ifrs-full DecreaseThroughImpairmentLossesAssetsForInsuranceAcquisitionCashFlows (Monetary), duration, credit negatedLabel Decrease through impairment losses, assets for insurance acquisition cash flows IFRS 17.105B Disclosure
ifrs-full DecreaseThroughImpairmentLossesAssetsForInsuranceAcquisitionCashFlows (Monetary), duration, credit documentation The decrease in assets for insurance acquisition cash flows resulting from impairment losses recognised in the period. [Refer: Insurance contracts [domain]; Assets for insurance acquisition cash flows] IFRS 17.105B Disclosure
ifrs-full DecreaseThroughImpairmentsRegulatoryDeferralAccountDebitBalances (Monetary), duration, credit label Decrease through impairments, regulatory deferral account debit balances IFRS 14.33 a (iii) Example
ifrs-full DecreaseThroughImpairmentsRegulatoryDeferralAccountDebitBalances (Monetary), duration, credit negatedLabel Decrease through impairments, regulatory deferral account debit balances IFRS 14.33 a (iii) Example
ifrs-full DecreaseThroughImpairmentsRegulatoryDeferralAccountDebitBalances (Monetary), duration, credit documentation The decrease in regulatory deferral account debit balances resulting from impairments. [Refer: Impairment loss; Regulatory deferral account debit balances] IFRS 14.33 a (iii) Example
ifrs-full DecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsAndGoodwill (Monetary), duration, credit label Decrease through loss of control of subsidiary, intangible assets and goodwill IAS 38.118 e Common practice
ifrs-full DecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsAndGoodwill (Monetary), duration, credit negatedLabel Decrease through loss of control of subsidiary, intangible assets and goodwill IAS 38.118 e Common practice
ifrs-full DecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsAndGoodwill (Monetary), duration, credit documentation The decrease in intangible assets and goodwill resulting from the loss of control of a subsidiary. [Refer: Intangible assets and goodwill] IAS 38.118 e Common practice
ifrs-full DecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsOtherThanGoodwill (Monetary), duration, credit label Decrease through loss of control of subsidiary, intangible assets other than goodwill IAS 38.118 e Common practice
ifrs-full DecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsOtherThanGoodwill (Monetary), duration, credit negatedLabel Decrease through loss of control of subsidiary, intangible assets other than goodwill IAS 38.118 e Common practice
ifrs-full DecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsOtherThanGoodwill (Monetary), duration, credit documentation The decrease in intangible assets other than goodwill resulting from the loss of control of a subsidiary. [Refer: Intangible assets other than goodwill] IAS 38.118 e Common practice
ifrs-full DecreaseThroughLossOfControlOfSubsidiaryOtherProvisions (Monetary), duration, debit label Decrease through loss of control of subsidiary, other provisions IAS 37.84 Common practice
ifrs-full DecreaseThroughLossOfControlOfSubsidiaryOtherProvisions (Monetary), duration, debit negatedLabel Decrease through loss of control of subsidiary, other provisions IAS 37.84 Common practice
ifrs-full DecreaseThroughLossOfControlOfSubsidiaryOtherProvisions (Monetary), duration, debit documentation The decrease in other provisions resulting from the loss of control of a subsidiary. [Refer: Other provisions] IAS 37.84 Common practice
ifrs-full DecreaseThroughLossOfControlOfSubsidiaryPropertyPlantAndEquipment (Monetary), duration, credit label Decrease through loss of control of subsidiary, property, plant and equipment IAS 16.73 e Common practice
ifrs-full DecreaseThroughLossOfControlOfSubsidiaryPropertyPlantAndEquipment (Monetary), duration, credit negatedLabel Decrease through loss of control of subsidiary, property, plant and equipment IAS 16.73 e Common practice
ifrs-full DecreaseThroughLossOfControlOfSubsidiaryPropertyPlantAndEquipment (Monetary), duration, credit documentation The decrease in property, plant and equipment resulting from the loss of control of a subsidiary. [Refer: Property, plant and equipment] IAS 16.73 e Common practice
ifrs-full DecreaseThroughLossOfControlOfSubsidiaryPropertyPlantAndEquipmentIncludingRightofuseAssets (Monetary), duration, credit label Decrease through loss of control of subsidiary, property, plant and equipment including right-of-use assets IAS 16.73 e Common practice
ifrs-full DecreaseThroughLossOfControlOfSubsidiaryPropertyPlantAndEquipmentIncludingRightofuseAssets (Monetary), duration, credit negatedLabel Decrease through loss of control of subsidiary, property, plant and equipment including right-of-use assets IAS 16.73 e Common practice
ifrs-full DecreaseThroughLossOfControlOfSubsidiaryPropertyPlantAndEquipmentIncludingRightofuseAssets (Monetary), duration, credit documentation The decrease in property, plant and equipment including right-of-use assets resulting from the loss of control of a subsidiary. [Refer: Property, plant and equipment including right-of-use assets] IAS 16.73 e Common practice
ifrs-full DecreaseThroughLossOfControlOfSubsidiaryRightofuseAssets (Monetary), duration, credit label Decrease through loss of control of subsidiary, right-of-use assets IAS 16.73 e Common practice
ifrs-full DecreaseThroughLossOfControlOfSubsidiaryRightofuseAssets (Monetary), duration, credit negatedLabel Decrease through loss of control of subsidiary, right-of-use assets IAS 16.73 e Common practice
ifrs-full DecreaseThroughLossOfControlOfSubsidiaryRightofuseAssets (Monetary), duration, credit documentation The decrease in right-of-use assets resulting from the loss of control of a subsidiary. [Refer: Right-of-use assets] IAS 16.73 e Common practice
ifrs-full DecreaseThroughPerformanceObligationBeingSatisfiedContractLiabilities Monetary, duration, debit label Decrease through performance obligation being satisfied, contract liabilities IFRS 15.118 e Example
ifrs-full DecreaseThroughPerformanceObligationBeingSatisfiedContractLiabilities Monetary, duration, debit documentation The decrease in contract liabilities resulting from the performance obligation being satisfied. [Refer: Contract liabilities; Performance obligations [domain]] IFRS 15.118 e Example
ifrs-full DecreaseThroughRightToConsiderationBecomingUnconditionalContractAssets Monetary, duration, credit label Decrease through right to consideration becoming unconditional, contract assets IFRS 15.118 d Example
ifrs-full DecreaseThroughRightToConsiderationBecomingUnconditionalContractAssets Monetary, duration, credit documentation The decrease in contract assets resulting from the right to consideration becoming unconditional. [Refer: Contract assets] IFRS 15.118 d Example
ifrs-full DecreaseThroughTransferToLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSaleOtherProvisions (Monetary), duration, debit label Decrease through transfer to liabilities included in disposal groups classified as held for sale, other provisions IAS 37.84 Common practice
ifrs-full DecreaseThroughTransferToLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSaleOtherProvisions (Monetary), duration, debit negatedLabel Decrease through transfer to liabilities included in disposal groups classified as held for sale, other provisions IAS 37.84 Common practice
ifrs-full DecreaseThroughTransferToLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSaleOtherProvisions (Monetary), duration, debit documentation The decrease in other provisions resulting from the transfer of those provisions to liabilities included in disposal groups classified as held for sale. [Refer: Other provisions; Disposal groups classified as held for sale [member]] IAS 37.84 Common practice
ifrs-full DecreaseThroughWriteoffFinancialAssets (Monetary), duration, credit label Decrease through write-off, financial assets IFRS 7.35H Example, IFRS 7.35I c Example, IFRS 7.IG20B Example
ifrs-full DecreaseThroughWriteoffFinancialAssets (Monetary), duration, credit negatedLabel Decrease through write-off, financial assets IFRS 7.35H Example, IFRS 7.35I c Example, IFRS 7.IG20B Example
ifrs-full DecreaseThroughWriteoffFinancialAssets (Monetary), duration, credit documentation The decrease in financial assets resulting from write-off. [Refer: Financial assets] IFRS 7.35H Example, IFRS 7.35I c Example, IFRS 7.IG20B Example
ifrs-full DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised Monetary, instant label Deductible temporary differences for which no deferred tax asset is recognised IAS 12.81 e Disclosure
ifrs-full DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised Monetary, instant 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]] IAS 12.81 e Disclosure
ifrs-full DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised Monetary, instant documentation The amount of deductible temporary differences for which no deferred tax asset is recognised in the statement of financial position. [Refer: Temporary differences [member]] IAS 12.81 e Disclosure
ifrs-full DeemedCostOfInvestmentsForWhichDeemedCostIsFairValue Monetary, instant, debit label Aggregate deemed cost of investments for which deemed cost is fair value IFRS 1.31 b Disclosure
ifrs-full DeemedCostOfInvestmentsForWhichDeemedCostIsFairValue Monetary, instant, debit documentation The amount of aggregate deemed cost of investments in subsidiaries, joint ventures or associates for which deemed cost is fair value in the entity’s first IFRS financial statements. [Refer: 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; IFRSs [member]] IFRS 1.31 b Disclosure
ifrs-full DeemedCostOfInvestmentsForWhichDeemedCostIsPreviousGAAPCarryingAmount Monetary, instant, debit label Aggregate deemed cost of investments for which deemed cost is previous GAAP carrying amount IFRS 1.31 a Disclosure
ifrs-full DeemedCostOfInvestmentsForWhichDeemedCostIsPreviousGAAPCarryingAmount Monetary, instant, debit documentation The amount of aggregate deemed cost of investments in subsidiaries, joint ventures or associates for which deemed cost is their previous GAAP carrying amount in the entity’s first IFRS financial statements. [Refer: 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 1.31 a Disclosure
ifrs-full DefaultFinancialStatementsDateMember Member [default] label Default financial statements date [member] IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure, IAS 8.49 b (i) Disclosure
ifrs-full DefaultFinancialStatementsDateMember Member [default] documentation This member stands for the standard value for the “Creation date” axis if no other member is used. IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure, IAS 8.49 b (i) Disclosure
ifrs-full DefaultWasRemediedOrTermsOfLoansPayableWereRenegotiatedBeforeFinancialStatementsWereAuthorisedForIssue True/False label Default was remedied or terms of loans payable were renegotiated before financial statements were authorised for issue IFRS 7.18 c Disclosure
ifrs-full DefaultWasRemediedOrTermsOfLoansPayableWereRenegotiatedBeforeFinancialStatementsWereAuthorisedForIssue True/False 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. IFRS 7.18 c Disclosure
ifrs-full DefaultWasRemediedOrTermsOfLoansPayableWereRenegotiatedBeforeFinancialStatementsWereAuthorisedForIssue True/False documentation Indicates (true false) whether a default on loans payable was remedied, or terms of the loans payable were renegotiated, before the financial statements were authorised for issue. IFRS 7.18 c Disclosure
ifrs-full DeferredIncomeIncludingContractLiabilities Monetary, instant, credit label Deferred income including contract liabilities IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full DeferredIncomeIncludingContractLiabilities Monetary, instant, credit totalLabel Total deferred income including contract liabilities IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full DeferredIncomeIncludingContractLiabilities Monetary, instant, credit documentation The amount of liabilities representing income that has been received (or the amount is due) but is not yet earned, including contract liabilities. [Refer: Contract liabilities] IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full DeferredIncomeIncludingContractLiabilitiesAbstract label Deferred income including contract liabilities [abstract]
ifrs-full DeferredIncomeIncludingContractLiabilitiesRecognisedAsOfAcquisitionDate (Monetary), instant, credit label Deferred income including contract liabilities recognised as of acquisition date IFRS 3.B64 i Common practice
ifrs-full DeferredIncomeIncludingContractLiabilitiesRecognisedAsOfAcquisitionDate (Monetary), instant, credit negatedTotalLabel Total deferred income including contract liabilities recognised as of acquisition date IFRS 3.B64 i Common practice
ifrs-full DeferredIncomeIncludingContractLiabilitiesRecognisedAsOfAcquisitionDate (Monetary), instant, credit documentation The amount recognised as of the acquisition date for deferred income including contract liabilities assumed in a business combination. [Refer: Deferred income including contract liabilities; Total for all business combinations [member]] IFRS 3.B64 i Common practice
ifrs-full DeferredIncomeIncludingContractLiabilitiesRecognisedAsOfAcquisitionDateAbstract label Deferred income including contract liabilities recognised as of acquisition date [abstract]
ifrs-full DeferredIncomeOtherThanContractLiabilities Monetary, instant, credit label Deferred income other than contract liabilities IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full DeferredIncomeOtherThanContractLiabilities Monetary, instant, credit documentation The amount of liabilities representing income that has been received (or the amount is due) but is not yet earned, other than contract liabilities. [Refer: Contract liabilities] IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full DeferredIncomeOtherThanContractLiabilitiesRecognisedAsOfAcquisitionDate (Monetary), instant, credit label Deferred income other than contract liabilities recognised as of acquisition date IFRS 3.B64 i Common practice
ifrs-full DeferredIncomeOtherThanContractLiabilitiesRecognisedAsOfAcquisitionDate (Monetary), instant, credit negatedLabel Deferred income other than contract liabilities recognised as of acquisition date IFRS 3.B64 i Common practice
ifrs-full DeferredIncomeOtherThanContractLiabilitiesRecognisedAsOfAcquisitionDate (Monetary), instant, credit documentation The amount recognised as of the acquisition date for deferred income other than contract liabilities assumed in a business combination. [Refer: Deferred income other than contract liabilities; Total for all business combinations [member]] IFRS 3.B64 i Common practice
ifrs-full DeferredTaxAssetAssociatedWithRegulatoryDeferralAccountBalances Monetary, instant, debit label Deferred tax asset associated with regulatory deferral account balances IFRS 14.24 Disclosure, IFRS 14.B11 b Disclosure
ifrs-full DeferredTaxAssetAssociatedWithRegulatoryDeferralAccountBalances Monetary, instant, debit documentation The amount of deferred tax asset associated with regulatory deferral account balances. [Refer: Deferred tax assets; Regulatory deferral account balances [domain]] IFRS 14.24 Disclosure, IFRS 14.B11 b Disclosure
ifrs-full DeferredTaxAssets Monetary, instant, debit label Deferred tax assets IAS 12.81 g (i) Disclosure, IAS 1.54 o Disclosure, IAS 1.56 Disclosure
ifrs-full DeferredTaxAssets Monetary, instant, debit negatedLabel Deferred tax assets IAS 12.81 g (i) Disclosure, IAS 1.54 o Disclosure, IAS 1.56 Disclosure
ifrs-full DeferredTaxAssets Monetary, instant, debit documentation The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]] IAS 12.81 g (i) Disclosure, IAS 1.54 o Disclosure, IAS 1.56 Disclosure
ifrs-full DeferredTaxAssetsAndLiabilitiesAbstract label Deferred tax assets and liabilities [abstract]
ifrs-full DeferredTaxAssetsRecognisedAsOfAcquisitionDate Monetary, instant, debit label Deferred tax assets recognised as of acquisition date IFRS 3.B64 i Common practice
ifrs-full DeferredTaxAssetsRecognisedAsOfAcquisitionDate Monetary, instant, debit documentation The amount recognised as of the acquisition date for deferred tax assets acquired in a business combination. [Refer: Deferred tax assets; Total for all business combinations [member]] IFRS 3.B64 i Common practice
ifrs-full DeferredTaxAssetWhenUtilisationIsDependentOnFutureTaxableProfitsInExcessOfProfitsFromReversalOfTaxableTemporaryDifferencesAndEntityHasSufferedLossInJurisdictionToWhichDeferredTaxAssetRelates Monetary, instant, debit label Deferred tax asset when utilisation is dependent on future taxable profits in excess of profits from reversal of taxable temporary differences and entity has suffered loss in jurisdiction to which deferred tax asset relates IAS 12.82 Disclosure
ifrs-full DeferredTaxAssetWhenUtilisationIsDependentOnFutureTaxableProfitsInExcessOfProfitsFromReversalOfTaxableTemporaryDifferencesAndEntityHasSufferedLossInJurisdictionToWhichDeferredTaxAssetRelates Monetary, instant, debit documentation The amount of deferred tax asset when: (a) the utilisation of the deferred tax asset is dependent on future taxable profits in excess of the profits arising from the reversal of existing taxable temporary differences; and (b) the entity has suffered a loss in either the current or preceding period in the tax jurisdiction to which the deferred tax asset relates. [Refer: Temporary differences [member]] IAS 12.82 Disclosure
ifrs-full DeferredTaxExpenseArisingFromWritedownOrReversalOfWritedownOfDeferredTaxAsset Monetary, duration, debit label Deferred tax expense arising from write-down or reversal of write-down of deferred tax asset IAS 12.80 g Example
ifrs-full DeferredTaxExpenseArisingFromWritedownOrReversalOfWritedownOfDeferredTaxAsset Monetary, duration, debit documentation The amount of deferred tax expense arising from the write-down, or reversal of a previous write-down, of a deferred tax asset. [Refer: Deferred tax assets] IAS 12.80 g Example
ifrs-full DeferredTaxExpenseIncome Monetary, duration, debit label Deferred tax expense (income) IAS 12.81 g (ii) Disclosure
ifrs-full DeferredTaxExpenseIncome Monetary, duration, debit documentation The amount of tax expense (income) relating to changes in deferred tax liabilities and deferred tax assets. [Refer: Deferred tax assets; Deferred tax liabilities] IAS 12.81 g (ii) Disclosure
ifrs-full DeferredTaxExpenseIncomeAbstract label Deferred tax expense (income) [abstract]
ifrs-full DeferredTaxExpenseIncomeRecognisedInProfitOrLoss Monetary, duration label Deferred tax expense (income) recognised in profit or loss IAS 12.81 g (ii) Disclosure
ifrs-full DeferredTaxExpenseIncomeRecognisedInProfitOrLoss Monetary, duration commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. IAS 12.81 g (ii) Disclosure
ifrs-full DeferredTaxExpenseIncomeRecognisedInProfitOrLoss Monetary, duration documentation The amount of tax expense or income relating to changes in deferred tax liabilities and deferred tax assets, recognised in profit or loss. [Refer: Deferred tax assets; Deferred tax expense (income); Deferred tax liabilities] IAS 12.81 g (ii) Disclosure
ifrs-full DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences Monetary, duration, debit label Deferred tax expense (income) relating to origination and reversal of temporary differences IAS 12.80 c Example
ifrs-full DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences Monetary, duration, debit documentation The amount of deferred tax expense or income relating to the creation or reversal of temporary differences. [Refer: Temporary differences [member]; Deferred tax expense (income)] IAS 12.80 c Example
ifrs-full DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes Monetary, duration, debit label Deferred tax expense (income) relating to tax rate changes or imposition of new taxes IAS 12.80 d Example
ifrs-full DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes Monetary, duration, debit documentation The amount of deferred tax expense or income relating to tax rate changes or the imposition of new taxes. [Refer: Deferred tax expense (income)] IAS 12.80 d Example
ifrs-full DeferredTaxLiabilities Monetary, instant, credit label Deferred tax liabilities IAS 12.81 g (i) Disclosure, IAS 1.54 o Disclosure, IAS 1.56 Disclosure
ifrs-full DeferredTaxLiabilities Monetary, instant, credit documentation The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]] IAS 12.81 g (i) Disclosure, IAS 1.54 o Disclosure, IAS 1.56 Disclosure
ifrs-full DeferredTaxLiabilitiesRecognisedAsOfAcquisitionDate (Monetary), instant, credit label Deferred tax liabilities recognised as of acquisition date IFRS 3.B64 i Common practice
ifrs-full DeferredTaxLiabilitiesRecognisedAsOfAcquisitionDate (Monetary), instant, credit negatedLabel Deferred tax liabilities recognised as of acquisition date IFRS 3.B64 i Common practice
ifrs-full DeferredTaxLiabilitiesRecognisedAsOfAcquisitionDate (Monetary), instant, credit documentation The amount recognised as of the acquisition date for deferred tax liabilities assumed in a business combination. [Refer: Deferred tax liabilities; Total for all business combinations [member]] IFRS 3.B64 i Common practice
ifrs-full DeferredTaxLiabilityAsset Monetary, instant, credit label Deferred tax liability (asset) IAS 12.81 g (i) Disclosure
ifrs-full DeferredTaxLiabilityAsset Monetary, instant, credit netLabel Net deferred tax liability (asset) IAS 12.81 g (i) Disclosure
ifrs-full DeferredTaxLiabilityAsset Monetary, instant, credit periodEndLabel Deferred tax liability (asset) at end of period IAS 12.81 g (i) Disclosure
ifrs-full DeferredTaxLiabilityAsset Monetary, instant, credit periodStartLabel Deferred tax liability (asset) at beginning of period IAS 12.81 g (i) Disclosure
ifrs-full DeferredTaxLiabilityAsset Monetary, instant, credit documentation The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets] IAS 12.81 g (i) Disclosure
ifrs-full DeferredTaxLiabilityAssociatedWithRegulatoryDeferralAccountBalances Monetary, instant, credit label Deferred tax liability associated with regulatory deferral account balances IFRS 14.24 Disclosure, IFRS 14.B11 b Disclosure
ifrs-full DeferredTaxLiabilityAssociatedWithRegulatoryDeferralAccountBalances Monetary, instant, credit documentation The amount of deferred tax liability associated with regulatory deferral account balances. [Refer: Deferred tax liabilities; Regulatory deferral account balances [domain]] IFRS 14.24 Disclosure, IFRS 14.B11 b Disclosure
ifrs-full DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity Monetary, duration label Deferred tax relating to items credited (charged) directly to equity IAS 12.81 a Disclosure
ifrs-full DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity Monetary, duration commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. IAS 12.81 a Disclosure
ifrs-full DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity Monetary, duration documentation The amount of deferred tax related to items credited (charged) directly to equity. [Refer: Deferred tax expense (income)] IAS 12.81 a Disclosure
ifrs-full DefinedBenefitObligationAtPresentValue (Monetary), instant, credit label Defined benefit obligation, at present value IAS 19.57 a Common practice
ifrs-full DefinedBenefitObligationAtPresentValue (Monetary), instant, credit negatedLabel Defined benefit obligation, at present value IAS 19.57 a Common practice
ifrs-full DefinedBenefitObligationAtPresentValue (Monetary), instant, credit documentation The present value, without deducting any plan assets, of expected future payments required to settle the obligation resulting from employee service in the current and prior periods. [Refer: Plan assets, at fair value] IAS 19.57 a Common practice
ifrs-full DefinedBenefitPlansAxis Axis label Defined benefit plans [axis] IAS 19.138 Disclosure
ifrs-full DefinedBenefitPlansAxis Axis 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. IAS 19.138 Disclosure
ifrs-full DefinedBenefitPlansDomain Domain [default] label Defined benefit plans [domain] IAS 19.138 Disclosure
ifrs-full DefinedBenefitPlansDomain Domain [default] documentation This member stands for post-employment benefit plans other than defined contribution plans. Defined contribution plans are post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have no legal or constructive obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods. It also represents the standard value for the “Defined benefit plans” axis if no other member is used. IAS 19.138 Disclosure
ifrs-full DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember Member label Defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common control [member] IAS 19.138 Disclosure
ifrs-full DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember Member documentation This member stands for defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common control. [Refer: Defined benefit plans [domain]] IAS 19.138 Disclosure
ifrs-full DefinedBenefitPlansThatShareRisksBetweenEntitiesUnderCommonControlMember Member label Defined benefit plans that share risks between entities under common control [member] IAS 19.149 Disclosure
ifrs-full DefinedBenefitPlansThatShareRisksBetweenEntitiesUnderCommonControlMember Member documentation This member stands for defined benefit plans that share risks between entities under common control such as a parent and its subsidiaries. [Refer: Defined benefit plans [domain]; Total for all subsidiaries [member]; Parent [member]] IAS 19.149 Disclosure
ifrs-full DepartureFromRequirementOfIFRSAxis Axis label Departure from requirement of IFRS [axis] IAS 1.20 d Disclosure
ifrs-full DepartureFromRequirementOfIFRSAxis Axis 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. IAS 1.20 d Disclosure
ifrs-full DepositLiabilities Monetary, instant, credit label Deposit liabilities IAS 1.55 Common practice
ifrs-full DepositLiabilities Monetary, instant, credit documentation The amount of deposit liabilities held by the entity. IAS 1.55 Common practice
ifrs-full DepositsAtAmortisedCost Monetary, instant, credit label Deposits at amortised cost IAS 1.55 Common practice
ifrs-full DepositsAtAmortisedCost Monetary, instant, credit documentation The amount of deposit liabilities held by the entity at amortised cost. [Refer: Financial liabilities at amortised cost] IAS 1.55 Common practice
ifrs-full DepositsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently Monetary, instant, credit label Deposits at fair value through profit or loss, designated upon initial recognition or subsequently IAS 1.55 Common practice
ifrs-full DepositsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently Monetary, instant, credit documentation The amount of deposit liabilities held by the entity at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently] IAS 1.55 Common practice
ifrs-full DepositsAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTrading Monetary, instant, credit label Deposits at fair value through profit or loss that meet definition of held for trading IAS 1.55 Common practice
ifrs-full DepositsAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTrading Monetary, instant, credit documentation The amount of deposit liabilities held by the entity at fair value through profit or loss that meet the definition of held for trading. [Refer: Financial liabilities at fair value through profit or loss that meet definition of held for trading] IAS 1.55 Common practice
ifrs-full DepositsFromBanks Monetary, instant, credit label Deposits from banks IAS 1.55 Common practice
ifrs-full DepositsFromBanks Monetary, instant, credit documentation The amount of deposit liabilities from banks held by the entity. IAS 1.55 Common practice
ifrs-full DepositsFromBanksAtAmortisedCost Monetary, instant, credit label Deposits from banks at amortised cost IAS 1.55 Common practice
ifrs-full DepositsFromBanksAtAmortisedCost Monetary, instant, credit documentation The amount of deposit liabilities from banks held by the entity at amortised cost. [Refer: Financial liabilities at amortised cost] IAS 1.55 Common practice
ifrs-full DepositsFromBanksAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently Monetary, instant, credit label Deposits from banks at fair value through profit or loss, designated upon initial recognition or subsequently IAS 1.55 Common practice
ifrs-full DepositsFromBanksAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently Monetary, instant, credit documentation The amount of deposit liabilities from banks held by the entity at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently] IAS 1.55 Common practice
ifrs-full DepositsFromBanksAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTrading Monetary, instant, credit label Deposits from banks at fair value through profit or loss that meet definition of held for trading IAS 1.55 Common practice
ifrs-full DepositsFromBanksAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTrading Monetary, instant, credit documentation The amount of deposit liabilities from banks held by the entity at fair value through profit or loss that meet the definition of held for trading. [Refer: Financial liabilities at fair value through profit or loss that meet definition of held for trading] IAS 1.55 Common practice
ifrs-full DepositsFromCustomers Monetary, instant, credit label Deposits from customers IAS 1.55 Common practice
ifrs-full DepositsFromCustomers Monetary, instant, credit totalLabel Total deposits from customers IAS 1.55 Common practice
ifrs-full DepositsFromCustomers Monetary, instant, credit documentation The amount of deposit liabilities from customers held by the entity. IAS 1.55 Common practice
ifrs-full DepositsFromCustomersAbstract label Deposits from customers [abstract]
ifrs-full DepositsFromCustomersAtAmortisedCost Monetary, instant, credit label Deposits from customers at amortised cost IAS 1.55 Common practice
ifrs-full DepositsFromCustomersAtAmortisedCost Monetary, instant, credit documentation The amount of deposit liabilities from customers held by the entity at amortised cost. [Refer: Financial liabilities at amortised cost] IAS 1.55 Common practice
ifrs-full DepositsFromCustomersAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently Monetary, instant, credit label Deposits from customers at fair value through profit or loss, designated upon initial recognition or subsequently IAS 1.55 Common practice
ifrs-full DepositsFromCustomersAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently Monetary, instant, credit documentation The amount of deposit liabilities from customers held by the entity at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently] IAS 1.55 Common practice
ifrs-full DepositsFromCustomersAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTrading Monetary, instant, credit label Deposits from customers at fair value through profit or loss that meet definition of held for trading IAS 1.55 Common practice
ifrs-full DepositsFromCustomersAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTrading Monetary, instant, credit documentation The amount of deposit liabilities from customers held by the entity at fair value through profit or loss that meet the definition of held for trading. [Refer: Financial liabilities at fair value through profit or loss that meet definition of held for trading] IAS 1.55 Common practice
ifrs-full DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss Monetary, duration, debit label Depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss IAS 1.112 c Common practice
ifrs-full DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss Monetary, duration, debit totalLabel Total depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss IAS 1.112 c Common practice
ifrs-full DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss Monetary, duration, debit documentation The amount of depreciation expense, amortisation expense and impairment loss (reversal of impairment loss) recognised in profit or loss. [Refer: Depreciation and amortisation expense; Impairment loss (reversal of impairment loss) recognised in profit or loss] IAS 1.112 c Common practice
ifrs-full DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossAbstract label Depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss [abstract]
ifrs-full DepreciationAndAmortisationExpense (Monetary), duration, debit label Depreciation and amortisation expense IAS 1.102 Example, IAS 1.104 Disclosure, IAS 1.99 Disclosure, IFRS 12.B13 d Disclosure, IFRS 8.23 e Disclosure, IFRS 8.28 e Disclosure
ifrs-full DepreciationAndAmortisationExpense (Monetary), duration, debit negatedLabel Depreciation and amortisation expense IAS 1.102 Example, IAS 1.104 Disclosure, IAS 1.99 Disclosure, IFRS 12.B13 d Disclosure, IFRS 8.23 e Disclosure, IFRS 8.28 e Disclosure
ifrs-full DepreciationAndAmortisationExpense (Monetary), duration, debit totalLabel Total depreciation and amortisation expense IAS 1.102 Example, IAS 1.104 Disclosure, IAS 1.99 Disclosure, IFRS 12.B13 d Disclosure, IFRS 8.23 e Disclosure, IFRS 8.28 e Disclosure
ifrs-full DepreciationAndAmortisationExpense (Monetary), duration, debit documentation The amount of depreciation and amortisation expense. Depreciation and amortisation are the systematic allocations of depreciable amounts of assets over their useful lives. IAS 1.102 Example, IAS 1.104 Disclosure, IAS 1.99 Disclosure, IFRS 12.B13 d Disclosure, IFRS 8.23 e Disclosure, IFRS 8.28 e Disclosure
ifrs-full DepreciationAndAmortisationExpenseAbstract label Depreciation and amortisation expense [abstract]
ifrs-full DepreciationBiologicalAssets (Monetary), duration label Depreciation, biological assets IAS 41.55 c Disclosure
ifrs-full DepreciationBiologicalAssets (Monetary), duration negatedLabel Depreciation, biological assets IAS 41.55 c Disclosure
ifrs-full DepreciationBiologicalAssets (Monetary), duration 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]] IAS 41.55 c Disclosure
ifrs-full DepreciationBiologicalAssets (Monetary), duration documentation The amount of depreciation recognised on biological assets. [Refer: Depreciation and amortisation expense; Biological assets] IAS 41.55 c Disclosure
ifrs-full DepreciationExpense Monetary, duration, debit label Depreciation expense IAS 1.112 c Common practice
ifrs-full DepreciationExpense Monetary, duration, debit documentation The amount of depreciation expense. Depreciation is the systematic allocation of depreciable amounts of tangible assets over their useful lives. IAS 1.112 c Common practice
ifrs-full DepreciationInvestmentProperty (Monetary), duration label Depreciation, investment property IAS 40.76 Disclosure, IAS 40.79 d (iv) Disclosure
ifrs-full DepreciationInvestmentProperty (Monetary), duration negatedLabel Depreciation, investment property IAS 40.76 Disclosure, IAS 40.79 d (iv) Disclosure
ifrs-full DepreciationInvestmentProperty (Monetary), duration 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]] IAS 40.76 Disclosure, IAS 40.79 d (iv) Disclosure
ifrs-full DepreciationInvestmentProperty (Monetary), duration documentation The amount of depreciation recognised on investment property. [Refer: Depreciation and amortisation expense; Investment property] IAS 40.76 Disclosure, IAS 40.79 d (iv) Disclosure
ifrs-full DepreciationMethodBiologicalAssetsAtCost Text label Depreciation method, biological assets, at cost IAS 41.54 d Disclosure
ifrs-full DepreciationMethodBiologicalAssetsAtCost Text documentation The depreciation method used for biological assets measured at their cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets] IAS 41.54 d Disclosure
ifrs-full DepreciationMethodBiologicalAssetsAtCostCategorical List label Depreciation method, biological assets, at cost, categorical IAS 41.54 d Disclosure
ifrs-full DepreciationMethodBiologicalAssetsAtCostCategorical List 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. IAS 41.54 d Disclosure
ifrs-full DepreciationMethodBiologicalAssetsAtCostCategorical List documentation Indicates which depreciation method is used for biological assets measured at their cost less any accumulated depreciation and accumulated impairment losses. IAS 41.54 d Disclosure
ifrs-full DepreciationMethodInvestmentPropertyCostModel Text label Depreciation method, investment property, cost model IAS 40.79 a Disclosure
ifrs-full DepreciationMethodInvestmentPropertyCostModel Text documentation The depreciation method used for investment property measured using the cost model. [Refer: Investment property] IAS 40.79 a Disclosure
ifrs-full DepreciationMethodInvestmentPropertyCostModelCategorical List label Depreciation method, investment property, cost model, categorical IAS 40.79 a Disclosure
ifrs-full DepreciationMethodInvestmentPropertyCostModelCategorical List 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. IAS 40.79 a Disclosure
ifrs-full DepreciationMethodInvestmentPropertyCostModelCategorical List documentation Indicates which depreciation method is used for investment property measured using the cost model. IAS 40.79 a Disclosure
ifrs-full DepreciationMethodPropertyPlantAndEquipment Text label Depreciation method, property, plant and equipment IAS 16.73 b Disclosure
ifrs-full DepreciationMethodPropertyPlantAndEquipment Text documentation The depreciation method used for property, plant and equipment. [Refer: Property, plant and equipment] IAS 16.73 b Disclosure
ifrs-full DepreciationMethodPropertyPlantAndEquipmentCategorical List label Depreciation method, property, plant and equipment, categorical IAS 16.73 b Disclosure
ifrs-full DepreciationMethodPropertyPlantAndEquipmentCategorical List 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. IAS 16.73 b Disclosure
ifrs-full DepreciationMethodPropertyPlantAndEquipmentCategorical List documentation Indicates which depreciation method is used for property, plant and equipment. IAS 16.73 b Disclosure
ifrs-full DepreciationPropertyPlantAndEquipment (Monetary), duration label Depreciation, property, plant and equipment IAS 16.73 e (vii) Disclosure, IAS 16.75 a Disclosure
ifrs-full DepreciationPropertyPlantAndEquipment (Monetary), duration negatedLabel Depreciation, property, plant and equipment IAS 16.73 e (vii) Disclosure, IAS 16.75 a Disclosure
ifrs-full DepreciationPropertyPlantAndEquipment (Monetary), duration 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]] IAS 16.73 e (vii) Disclosure, IAS 16.75 a Disclosure
ifrs-full DepreciationPropertyPlantAndEquipment (Monetary), duration documentation The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment] IAS 16.73 e (vii) Disclosure, IAS 16.75 a Disclosure
ifrs-full DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets (Monetary), duration label Depreciation, property, plant and equipment including right-of-use assets IAS 16.73 e Common practice
ifrs-full DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets (Monetary), duration negatedLabel Depreciation, property, plant and equipment including right-of-use assets IAS 16.73 e Common practice
ifrs-full DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets (Monetary), duration 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]] IAS 16.73 e Common practice
ifrs-full DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets (Monetary), duration documentation The amount of depreciation of property, plant and equipment including right-of-use assets. [Refer: Depreciation and amortisation expense; Property, plant and equipment including right-of-use assets] IAS 16.73 e Common practice
ifrs-full DepreciationRateBiologicalAssetsAtCost Percent label Depreciation rate, biological assets, at cost IAS 41.54 e Disclosure
ifrs-full DepreciationRateBiologicalAssetsAtCost Percent documentation The depreciation rate used for biological assets. [Refer: Biological assets] IAS 41.54 e Disclosure
ifrs-full DepreciationRateInvestmentPropertyCostModel Percent label Depreciation rate, investment property, cost model IAS 40.79 b Disclosure
ifrs-full DepreciationRateInvestmentPropertyCostModel Percent documentation The depreciation rate used for investment property. [Refer: Investment property] IAS 40.79 b Disclosure
ifrs-full DepreciationRatePropertyPlantAndEquipment Percent label Depreciation rate, property, plant and equipment IAS 16.73 c Disclosure
ifrs-full DepreciationRatePropertyPlantAndEquipment Percent documentation The depreciation rate used for property, plant and equipment. [Refer: Property, plant and equipment] IAS 16.73 c Disclosure
ifrs-full DepreciationRightofuseAssets (Monetary), duration label Depreciation, right-of-use assets IFRS 16.53 a Disclosure
ifrs-full DepreciationRightofuseAssets (Monetary), duration negatedLabel Depreciation, right-of-use assets IFRS 16.53 a Disclosure
ifrs-full DepreciationRightofuseAssets (Monetary), duration 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]] IFRS 16.53 a Disclosure
ifrs-full DepreciationRightofuseAssets (Monetary), duration documentation The amount of depreciation of right-of-use assets. [Refer: Depreciation and amortisation expense; Right-of-use assets] IFRS 16.53 a Disclosure
ifrs-full DerivativeFinancialAssets Monetary, instant, debit label Derivative financial assets IAS 1.55 Common practice
ifrs-full DerivativeFinancialAssets Monetary, instant, debit documentation The amount of financial assets classified as derivative instruments. [Refer: Financial assets; Derivatives [member]] IAS 1.55 Common practice
ifrs-full DerivativeFinancialAssetsHeldForHedging Monetary, instant, debit label Derivative financial assets held for hedging IAS 1.55 Common practice
ifrs-full DerivativeFinancialAssetsHeldForHedging Monetary, instant, debit documentation The amount of derivative financial assets held for hedging. [Refer: Derivative financial assets] IAS 1.55 Common practice
ifrs-full DerivativeFinancialAssetsHeldForTrading Monetary, instant, debit label Derivative financial assets held for trading IAS 1.55 Common practice
ifrs-full DerivativeFinancialAssetsHeldForTrading Monetary, instant, debit documentation The amount of derivative financial assets held for trading. [Refer: Derivative financial assets; Financial assets at fair value through profit or loss, classified as held for trading] IAS 1.55 Common practice
ifrs-full DerivativeFinancialLiabilities Monetary, instant, credit label Derivative financial liabilities IAS 1.55 Common practice
ifrs-full DerivativeFinancialLiabilities Monetary, instant, credit documentation The amount of financial liabilities classified as derivative instruments. [Refer: Financial assets; Derivatives [member]] IAS 1.55 Common practice
ifrs-full DerivativeFinancialLiabilitiesHeldForHedging Monetary, instant, credit label Derivative financial liabilities held for hedging IAS 1.55 Common practice
ifrs-full DerivativeFinancialLiabilitiesHeldForHedging Monetary, instant, credit documentation The amount of derivative financial liabilities held for hedging. [Refer: Derivative financial liabilities] IAS 1.55 Common practice
ifrs-full DerivativeFinancialLiabilitiesHeldForTrading Monetary, instant, credit label Derivative financial liabilities held for trading IAS 1.55 Common practice
ifrs-full DerivativeFinancialLiabilitiesHeldForTrading Monetary, instant, credit documentation The amount of derivative financial liabilities held for trading. [Refer: Derivative financial liabilities; Financial liabilities at fair value through profit or loss that meet definition of held for trading] IAS 1.55 Common practice
ifrs-full DerivativeFinancialLiabilitiesUndiscountedCashFlows Monetary, instant, credit label Derivative financial liabilities, undiscounted cash flows IFRS 7.39 b Disclosure
ifrs-full DerivativeFinancialLiabilitiesUndiscountedCashFlows Monetary, instant, credit documentation The amount of contractual undiscounted cash flows in relation to derivative financial liabilities. [Refer: Derivative financial liabilities] IFRS 7.39 b Disclosure
ifrs-full DerivativesAmountContributedToFairValueOfPlanAssets Monetary, instant, debit label Derivatives, amount contributed to fair value of plan assets IAS 19.142 e Example
ifrs-full DerivativesAmountContributedToFairValueOfPlanAssets Monetary, instant, debit documentation The amount derivatives contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]; Derivatives [member]] IAS 19.142 e Example
ifrs-full DerivativesMember Member label Derivatives [member] IFRS 13.94 Example, IFRS 13.IE60 Example, IFRS 7.6 Example, IFRS 7.IG40B Example
ifrs-full DerivativesMember Member documentation This member stands for financial instruments or other contracts within the scope of IFRS 9 with all three of the following characteristics: (a) Their value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non-financial variable that the variable is not specific to a party to the contract (sometimes called the “underlying”); (b) They require no initial net investment or an initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors; (c) They are settled at a future date. [Refer: Classes of financial instruments [domain]] IFRS 13.94 Example, IFRS 13.IE60 Example, IFRS 7.6 Example, IFRS 7.IG40B Example
ifrs-full DerivativesPercentageContributedToFairValueOfPlanAssets Percent label Derivatives, percentage contributed to fair value of plan assets IAS 19.142 e Common practice
ifrs-full DerivativesPercentageContributedToFairValueOfPlanAssets Percent documentation The percentage derivatives contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] [Contrast: Derivatives, amount contributed to fair value of plan assets] IAS 19.142 e Common practice
ifrs-full DescriptionAndCarryingAmountOfIntangibleAssetsMaterialToEntity Text label Description of intangible assets material to entity IAS 38.122 b Disclosure
ifrs-full DescriptionAndCarryingAmountOfIntangibleAssetsMaterialToEntity Text documentation The description of intangible assets that are material to the entity’s financial statements. [Refer: Intangible assets other than goodwill] IAS 38.122 b Disclosure
ifrs-full DescriptionAndCarryingAmountOfIntangibleAssetsWithIndefiniteUsefulLife Text label Description of intangible assets with indefinite useful life supporting assessment of indefinite useful life IAS 38.122 a Disclosure
ifrs-full DescriptionAndCarryingAmountOfIntangibleAssetsWithIndefiniteUsefulLife Text documentation The description of intangible assets with indefinite useful life, supporting the assessment of indefinite useful life. [Refer: Intangible assets other than goodwill] IAS 38.122 a Disclosure
ifrs-full DescriptionOfAccountingForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination Text label Description of accounting for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination IFRS 3.B64 l (ii) Disclosure
ifrs-full DescriptionOfAccountingForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination Text documentation The description of how the acquirer accounted for a transaction recognised separately from the acquisition of assets and assumption of liabilities in a business combination. [Refer: Total for all business combinations [member]] IFRS 3.B64 l (ii) Disclosure
ifrs-full DescriptionOfAccountingPolicyDecisionToUseExceptionInIFRS1348Assets Text label Description of accounting policy decision to use exception in IFRS 13.48, assets IFRS 13.96 Disclosure
ifrs-full DescriptionOfAccountingPolicyDecisionToUseExceptionInIFRS1348Assets Text documentation The description of the fact that the entity made an accounting policy decision to use the exception in paragraph 48 of IFRS 13 for assets. IFRS 13.96 Disclosure
ifrs-full DescriptionOfAccountingPolicyDecisionToUseExceptionInIFRS1348Liabilities Text label Description of accounting policy decision to use exception in IFRS 13.48, liabilities IFRS 13.96 Disclosure
ifrs-full DescriptionOfAccountingPolicyDecisionToUseExceptionInIFRS1348Liabilities Text documentation The description of the fact that the entity made an accounting policy decision to use the exception in paragraph 48 of IFRS 13 for liabilities. IFRS 13.96 Disclosure
ifrs-full DescriptionOfAccountingPolicyForAvailableforsaleFinancialAssetsExplanatory Text block label Description of accounting policy for available-for-sale financial assets [text block] Expired 2023-01-01 IAS 1.117 b Common practice
ifrs-full DescriptionOfAccountingPolicyForAvailableforsaleFinancialAssetsExplanatory Text block commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IAS 1.117 b Common practice
ifrs-full DescriptionOfAccountingPolicyForAvailableforsaleFinancialAssetsExplanatory Text block documentation The description of the entity’s accounting policy for available-for-sale financial assets. [Refer: Financial assets available-for-sale] Expired 2023-01-01 IAS 1.117 b Common practice
ifrs-full DescriptionOfAccountingPolicyForBiologicalAssetsExplanatory Text block label Description of accounting policy for biological assets [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForBiologicalAssetsExplanatory Text block documentation The description of the entity’s material accounting policy information for biological assets. [Refer: Biological assets] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForBorrowingCostsExplanatory Text block label Description of accounting policy for borrowing costs [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForBorrowingCostsExplanatory Text block documentation The description of the entity’s material accounting policy information for interest and other costs that the entity incurs in connection with the borrowing of funds. IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForBorrowingsExplanatory Text block label Description of accounting policy for borrowings [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForBorrowingsExplanatory Text block documentation The description of the entity’s material accounting policy information for borrowings. [Refer: Borrowings] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory Text block label Description of accounting policy for business combinations and goodwill [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory Text block documentation The description of the entity’s material accounting policy information for business combinations and goodwill. [Refer: Total for all business combinations [member]; Goodwill] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory Text block label Description of accounting policy for business combinations [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory Text block documentation The description of the entity’s material accounting policy information for business combinations. [Refer: Total for all business combinations [member]] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForCashFlowsExplanatory Text block label Description of accounting policy for cash flows [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForCashFlowsExplanatory Text block documentation The description of the entity’s material accounting policy information for cash flows. IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForCollateralExplanatory Text block label Description of accounting policy for collateral [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForCollateralExplanatory Text block documentation The description of the entity’s material accounting policy information for collateral. IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForConstructionInProgressExplanatory Text block label Description of accounting policy for construction in progress [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForConstructionInProgressExplanatory Text block documentation The description of the entity’s material accounting policy information for construction in progress. [Refer: Construction in progress] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory Text block label Description of accounting policy for contingent liabilities and contingent assets [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory Text block documentation The description of the entity’s material accounting policy information for contingent liabilities and contingent assets. [Refer: Classes of contingent liabilities [domain]; Description of nature of contingent assets] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForCustomerAcquisitionCostsExplanatory Text block label Description of accounting policy for customer acquisition costs [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForCustomerAcquisitionCostsExplanatory Text block documentation The description of the entity’s material accounting policy information for costs related to acquisition of customers. IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForCustomerLoyaltyProgrammesExplanatory Text block label Description of accounting policy for customer loyalty programmes [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForCustomerLoyaltyProgrammesExplanatory Text block documentation The description of the entity’s material accounting policy information for customer loyalty programmes. IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForDecommissioningRestorationAndRehabilitationProvisionsExplanatory Text block label Description of accounting policy for decommissioning, restoration and rehabilitation provisions [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForDecommissioningRestorationAndRehabilitationProvisionsExplanatory Text block documentation The description of the entity’s material accounting policy information for decommissioning, restoration and rehabilitation provisions. [Refer: Provision for decommissioning, restoration and rehabilitation costs] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory Text block label Description of accounting policy for deferred acquisition costs arising from insurance contracts [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory Text block documentation The description of the entity’s material accounting policy information for deferred acquisition costs arising from insurance contracts. IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory Text block label Description of accounting policy for deferred income tax [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory Text block documentation The description of the entity’s material accounting policy information for deferred income tax. [Refer: Deferred tax expense (income)] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory Text block label Description of accounting policy for depreciation expense [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory Text block documentation The description of the entity’s material accounting policy information for depreciation expense. [Refer: Depreciation and amortisation expense] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory Text block label Description of accounting policy for derecognition of financial instruments [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory Text block documentation The description of the entity’s material accounting policy information for the derecognition of financial instruments. [Refer: Classes of financial instruments [domain]] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory Text block label Description of accounting policy for derivative financial instruments and hedging [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory Text block documentation The description of the entity’s material accounting policy information for derivative financial instruments and hedging. [Refer: Classes of financial instruments [domain]; Derivatives [member]] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory Text block label Description of accounting policy for derivative financial instruments [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory Text block documentation The description of the entity’s material accounting policy information for derivative financial instruments. [Refer: Classes of financial instruments [domain]; Derivatives [member]] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory Text block label Description of accounting policy for discontinued operations [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory Text block documentation The description of the entity’s material accounting policy information for discontinued operations. [Refer: Discontinued operations [member]] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForDiscountsAndRebatesExplanatory Text block label Description of accounting policy for discounts and rebates [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForDiscountsAndRebatesExplanatory Text block documentation The description of the entity’s material accounting policy information for discounts and rebates. IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForDividendsExplanatory Text block label Description of accounting policy for dividends [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForDividendsExplanatory Text block documentation The description of the entity’s material accounting policy information for dividends. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital. IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForEarningsPerShareExplanatory Text block label Description of accounting policy for earnings per share [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForEarningsPerShareExplanatory Text block documentation The description of the entity’s material accounting policy information for earnings per share. IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForEmissionRightsExplanatory Text block label Description of accounting policy for emission rights [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForEmissionRightsExplanatory Text block documentation The description of the entity’s material accounting policy information for emission rights. IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory Text block label Description of accounting policy for employee benefits [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory Text block documentation The description of the entity’s material accounting policy information for employee benefits. Employee benefits are all forms of consideration given by an entity in exchange for services rendered by employees or for the termination of employment. IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory Text block label Description of accounting policy for environment related expense [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory Text block documentation The description of the entity’s material accounting policy information for environment related expense. IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForExceptionalItemsExplanatory Text block label Description of accounting policy for exceptional items [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForExceptionalItemsExplanatory Text block documentation The description of the entity's material accounting policy information for exceptional items. IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForExpensesExplanatory Text block label Description of accounting policy for expenses [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForExpensesExplanatory Text block documentation The description of the entity’s material accounting policy information for expenses. IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForExplorationAndEvaluationExpenditures Text block label Description of accounting policy for exploration and evaluation expenditures [text block] IFRS 6.24 a Disclosure
ifrs-full DescriptionOfAccountingPolicyForExplorationAndEvaluationExpenditures Text block documentation The description of the entity’s accounting policy for exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]] IFRS 6.24 a Disclosure
ifrs-full DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory Text block label Description of accounting policy for fair value measurement [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory Text block documentation The description of the entity’s material accounting policy information for fair value measurement. [Refer: At fair value [member]] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForFeeAndCommissionIncomeAndExpenseExplanatory Text block label Description of accounting policy for fee and commission income and expense [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForFeeAndCommissionIncomeAndExpenseExplanatory Text block documentation The description of the entity’s material accounting policy information for fee and commission income and expense. [Refer: Fee and commission income (expense)] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForFinanceCostsExplanatory Text block label Description of accounting policy for finance costs [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForFinanceCostsExplanatory Text block documentation The description of the entity’s material accounting policy information for finance costs. [Refer: Finance costs] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory Text block label Description of accounting policy for finance income and costs [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory Text block documentation The description of the entity’s material accounting policy information for finance income and costs. [Refer: Finance income (cost)] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForFinancialAssetsExplanatory Text block label Description of accounting policy for financial assets [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForFinancialAssetsExplanatory Text block documentation The description of the entity’s material accounting policy information for financial assets. [Refer: Financial assets] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory Text block label Description of accounting policy for financial guarantees [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory Text block documentation The description of the entity’s material accounting policy information for financial guarantees. [Refer: Guarantees [member]] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory Text block label Description of accounting policy for financial instruments at fair value through profit or loss [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory Text block documentation The description of the entity’s material accounting policy information for financial instruments at fair value through profit or loss. [Refer: At fair value [member]; Classes of financial instruments [domain]] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory Text block label Description of accounting policy for financial instruments [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory Text block documentation The description of the entity’s material accounting policy information for financial instruments. [Refer: Classes of financial instruments [domain]] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory Text block label Description of accounting policy for financial liabilities [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory Text block documentation The description of the entity’s material accounting policy information for financial liabilities. [Refer: Financial liabilities] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory Text block label Description of accounting policy for foreign currency translation [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory Text block documentation The description of the entity’s material accounting policy information for foreign currency translation. IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForFranchiseFeesExplanatory Text block label Description of accounting policy for franchise fees [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForFranchiseFeesExplanatory Text block documentation The description of the entity’s material accounting policy information for franchise fees. IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory Text block label Description of accounting policy for functional currency [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory Text block documentation The description of the entity’s material accounting policy information for the currency of the primary economic environment in which the entity operates. IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForGoodwillExplanatory Text block label Description of accounting policy for goodwill [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForGoodwillExplanatory Text block documentation The description of the entity’s material accounting policy information for goodwill. [Refer: Goodwill] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForGovernmentGrants Text block label Description of accounting policy for government grants [text block] IAS 20.39 a Disclosure
ifrs-full DescriptionOfAccountingPolicyForGovernmentGrants Text block documentation The description of the entity’s accounting policy for government grants, including the methods of presentation adopted in the financial statements. [Refer: Government [member]; Government grants] IAS 20.39 a Disclosure
ifrs-full DescriptionOfAccountingPolicyForHedgingExplanatory Text block label Description of accounting policy for hedging [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForHedgingExplanatory Text block documentation The description of the entity’s material accounting policy information for hedging. IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForHeldtomaturityInvestmentsExplanatory Text block label Description of accounting policy for held-to-maturity investments [text block] Expired 2023-01-01 IAS 1.117 b Common practice
ifrs-full DescriptionOfAccountingPolicyForHeldtomaturityInvestmentsExplanatory Text block commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IAS 1.117 b Common practice
ifrs-full DescriptionOfAccountingPolicyForHeldtomaturityInvestmentsExplanatory Text block documentation The description of the entity’s accounting policy for held-to-maturity investments. [Refer: Held-to-maturity investments] Expired 2023-01-01 IAS 1.117 b Common practice
ifrs-full DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory Text block label Description of accounting policy for impairment of assets [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory Text block documentation The description of the entity’s material accounting policy information for the impairment of assets. IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory Text block label Description of accounting policy for impairment of financial assets [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory Text block documentation The description of the entity’s material accounting policy information for the impairment of financial assets. [Refer: Financial assets] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory Text block label Description of accounting policy for impairment of non-financial assets [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory Text block documentation The description of the entity’s material accounting policy information for the impairment of non-financial assets. [Refer: Financial assets] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForIncomeTaxExplanatory Text block label Description of accounting policy for income tax [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForIncomeTaxExplanatory Text block documentation The description of the entity’s material accounting policy information for income tax. IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForInsuranceContracts Text block label Description of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForInsuranceContracts Text block documentation The description of the entity’s material accounting policy information for insurance contracts and related assets, liabilities, income and expense. IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory Text block label Description of accounting policy for intangible assets and goodwill [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory Text block documentation The description of the entity’s material accounting policy information for intangible assets and goodwill. [Refer: Intangible assets and goodwill] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory Text block label Description of accounting policy for intangible assets other than goodwill [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory Text block documentation The description of the entity’s material accounting policy information for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory Text block label Description of accounting policy for interest income and expense [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory Text block documentation The description of the entity’s material accounting policy information for income and expense arising from interest. IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForInvestmentInAssociates Text block label Description of accounting policy for investment in associates [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForInvestmentInAssociates Text block documentation The description of the entity’s material accounting policy information for investments in associates. [Refer: Total for all associates [member]] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory Text block label Description of accounting policy for investment in associates and joint ventures [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory Text block documentation The description of the entity’s material accounting policy information for investment in associates and joint ventures. [Refer: Total for all associates [member]; Total for all joint ventures [member]] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory Text block label Description of accounting policy for investment property [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory Text block documentation The description of the entity’s material accounting policy information for investment property. [Refer: Investment property] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForInvestmentsInJointVentures Text block label Description of accounting policy for investments in joint ventures [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForInvestmentsInJointVentures Text block documentation The description of the entity’s material accounting policy information for investments in joint ventures. [Refer: Total for all joint ventures [member]] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory Text block label Description of accounting policy for investments other than investments accounted for using equity method [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory Text block documentation The description of the entity’s material accounting policy information for investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForIssuedCapitalExplanatory Text block label Description of accounting policy for issued capital [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForIssuedCapitalExplanatory Text block documentation The description of the entity’s material accounting policy information for issued capital. [Refer: Issued capital] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForLeasesExplanatory Text block label Description of accounting policy for leases [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForLeasesExplanatory Text block documentation The description of the entity’s material accounting policy information for leases. A lease is an agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the right to use an asset for an agreed period of time. IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory Text block label Description of accounting policy for loans and receivables [text block] Expired 2023-01-01 IAS 1.117 b Common practice
ifrs-full DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory Text block commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IAS 1.117 b Common practice
ifrs-full DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory Text block documentation The description of the entity’s accounting policy for loans and receivables. [Refer: Loans and receivables] Expired 2023-01-01 IAS 1.117 b Common practice
ifrs-full DescriptionOfAccountingPolicyForMeasuringInventories Text block label Description of accounting policy for measuring inventories [text block] IAS 2.36 a Disclosure
ifrs-full DescriptionOfAccountingPolicyForMeasuringInventories Text block documentation The description of the entity’s accounting policy for measuring inventories. [Refer: Inventories] IAS 2.36 a Disclosure
ifrs-full DescriptionOfAccountingPolicyForMiningAssetsExplanatory Text block label Description of accounting policy for mining assets [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForMiningAssetsExplanatory Text block documentation The description of the entity’s material accounting policy information for mining assets. [Refer: Mining assets] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForMiningRightsExplanatory Text block label Description of accounting policy for mining rights [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForMiningRightsExplanatory Text block documentation The description of the entity’s material accounting policy information for mining rights. [Refer: Mining rights [member]] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory Text block label Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory Text block documentation The description of the entity’s material accounting policy information for non-current assets or disposal groups classified as held for sale and discontinued operations. [Refer: Discontinued operations [member]; Non-current assets or disposal groups classified as held for sale] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory Text block label Description of accounting policy for non-current assets or disposal groups classified as held for sale [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory Text block documentation The description of the entity’s material accounting policy information for non-current assets or disposal groups classified as held for sale. [Refer: Non-current assets or disposal groups classified as held for sale] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory Text block label Description of accounting policy for offsetting of financial instruments [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory Text block documentation The description of the entity’s material accounting policy information for the offsetting of financial instruments. [Refer: Classes of financial instruments [domain]] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForOilAndGasAssetsExplanatory Text block label Description of accounting policy for oil and gas assets [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForOilAndGasAssetsExplanatory Text block documentation The description of the entity’s material accounting policy information for oil and gas assets. [Refer: Oil and gas assets] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForProgrammingAssetsExplanatory Text block label Description of accounting policy for programming assets [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForProgrammingAssetsExplanatory Text block documentation The description of the entity’s material accounting policy information for programming assets. [Refer: Programming assets] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory Text block label Description of accounting policy for property, plant and equipment [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory Text block documentation The description of the entity’s material accounting policy information for property, plant and equipment. [Refer: Property, plant and equipment] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForProvisionsExplanatory Text block label Description of accounting policy for provisions [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForProvisionsExplanatory Text block documentation The description of the entity’s material accounting policy information for provisions. [Refer: Provisions] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForReclassificationOfFinancialInstrumentsExplanatory Text block label Description of accounting policy for reclassification of financial instruments [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForReclassificationOfFinancialInstrumentsExplanatory Text block documentation The description of the entity’s material accounting policy information for the reclassification of financial instruments. [Refer: Classes of financial instruments [domain]] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForRecognisingDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueExplanatory Text block label Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block] IFRS 7.28 a Disclosure
ifrs-full DescriptionOfAccountingPolicyForRecognisingDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueExplanatory Text block documentation The description of the entity’s accounting policy for recognising in profit or loss the difference between the fair value at initial recognition and the transaction price to reflect a change in factors (including time) that market participants would take into account when pricing the asset or liability. [Refer: Classes of financial instruments [domain]] IFRS 7.28 a Disclosure
ifrs-full DescriptionOfAccountingPolicyForRecognitionOfRevenue Text block label Description of accounting policy for recognition of revenue [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForRecognitionOfRevenue Text block documentation The description of the entity’s material accounting policy information for recognising revenue. [Refer: Revenue] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForRegulatoryDeferralAccountsExplanatory Text block label Description of accounting policy for regulatory deferral accounts [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForRegulatoryDeferralAccountsExplanatory Text block documentation The description of the entity’s material accounting policy information for regulatory deferral accounts. [Refer: Regulatory deferral account balances [domain]] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForReinsuranceExplanatory Text block label Description of accounting policy for reinsurance [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForReinsuranceExplanatory Text block documentation The description of the entity’s material accounting policy information for reinsurance. IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory Text block label Description of accounting policy for repairs and maintenance [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory Text block documentation The description of the entity’s material accounting policy information for repairs and maintenance. [Refer: Repairs and maintenance expense] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForRepurchaseAndReverseRepurchaseAgreementsExplanatory Text block label Description of accounting policy for repurchase and reverse repurchase agreements [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForRepurchaseAndReverseRepurchaseAgreementsExplanatory Text block documentation The description of the entity’s material accounting policy information for repurchase and reverse repurchase agreements. IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory Text block label Description of accounting policy for research and development expense [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory Text block documentation The description of the entity’s material accounting policy information for research and development expense. [Refer: Research and development expense] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory Text block label Description of accounting policy for restricted cash and cash equivalents [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory Text block documentation The description of the entity’s material accounting policy information for restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForSegmentReportingExplanatory Text block label Description of accounting policy for segment reporting [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForSegmentReportingExplanatory Text block documentation The description of the entity’s material accounting policy information for segment reporting. IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForServiceConcessionArrangementsExplanatory Text block label Description of accounting policy for service concession arrangements [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForServiceConcessionArrangementsExplanatory Text block documentation The description of the entity’s material accounting policy information for service concession arrangements. [Refer: Service concession arrangements [domain]] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory Text block label Description of accounting policy for share-based payment transactions [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory Text block documentation The description of the entity’s material accounting policy information for transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Types of share-based payment arrangements [domain]] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForStrippingCostsExplanatory Text block label Description of accounting policy for stripping costs [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForStrippingCostsExplanatory Text block documentation The description of the entity’s material accounting policy information for waste removal costs that are incurred in mining activity. IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForSubsidiariesExplanatory Text block label Description of accounting policy for subsidiaries [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForSubsidiariesExplanatory Text block documentation The description of the entity’s material accounting policy information for subsidiaries. [Refer: Total for all subsidiaries [member]] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory Text block label Description of accounting policy for taxes other than income tax [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory Text block documentation The description of the entity’s material accounting policy information for taxes other than income tax. [Refer: Tax expense other than income tax expense] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForTerminationBenefits Text block label Description of accounting policy for termination benefits [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForTerminationBenefits Text block documentation The description of the entity’s material accounting policy information for termination benefits. [Refer: Termination benefits expense] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory Text block label Description of accounting policy for trade and other payables [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory Text block documentation The description of the entity’s material accounting policy information for trade and other payables. [Refer: Trade and other payables] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory Text block label Description of accounting policy for trade and other receivables [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory Text block documentation The description of the entity’s material accounting policy information for trade and other receivables. [Refer: Trade and other receivables] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForTradingIncomeAndExpenseExplanatory Text block label Description of accounting policy for trading income and expense [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForTradingIncomeAndExpenseExplanatory Text block documentation The description of the entity’s material accounting policy information for trading income and expense. [Refer: Trading income (expense)] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory Text block label Description of accounting policy for transactions with non-controlling interests [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory Text block documentation The description of the entity’s material accounting policy information for transactions with non-controlling interests. [Refer: Non-controlling interests] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory Text block label Description of accounting policy for transactions with related parties [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory Text block documentation The description of the entity’s material accounting policy information for transactions with related parties. [Refer: Total for all related parties [member]] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForTreasurySharesExplanatory Text block label Description of accounting policy for treasury shares [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForTreasurySharesExplanatory Text block documentation The description of the entity’s material accounting policy information for treasury shares. [Refer: Treasury shares] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForWarrantsExplanatory Text block label Description of accounting policy for warrants [text block] IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyForWarrantsExplanatory Text block documentation The description of the entity’s material accounting policy information for warrants. Warrants are financial instruments that give the holder the right to purchase ordinary shares. IAS 1.117 Common practice
ifrs-full DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents Text block label Description of accounting policy for determining components of cash and cash equivalents [text block] IAS 7.46 Disclosure
ifrs-full DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents Text block documentation The description of the entity’s accounting policy used to determine the components of cash and cash equivalents. [Refer: Cash and cash equivalents] IAS 7.46 Disclosure
ifrs-full DescriptionOfAcquiree Text label Description of acquiree IFRS 3.B64 a Disclosure
ifrs-full DescriptionOfAcquiree Text documentation The description of the business or businesses that the acquirer obtains control of in a business combination. [Refer: Total for all business combinations [member]] IFRS 3.B64 a Disclosure
ifrs-full DescriptionOfAcquisitionOfAssetsByAssumingDirectlyRelatedLiabilitiesOrByMeansOfLease Text label Description of acquisition of assets by assuming directly related liabilities or by means of lease IAS 7.44 a Example
ifrs-full DescriptionOfAcquisitionOfAssetsByAssumingDirectlyRelatedLiabilitiesOrByMeansOfLease Text documentation The description of the non-cash acquisition of assets either by assuming directly related liabilities or by means of a lease. IAS 7.44 a Example
ifrs-full DescriptionOfAcquisitionOfEntityByMeansOfEquityIssue Text label Description of acquisition of entity by means of equity issue IAS 7.44 b Example
ifrs-full DescriptionOfAcquisitionOfEntityByMeansOfEquityIssue Text documentation The description of the non-cash acquisition of an entity by means of an equity issue. IAS 7.44 b Example
ifrs-full DescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnEntitysWithdrawalFromPlan Text label Description of agreed allocation of deficit or surplus of multi-employer or state plan on entity’s withdrawal from plan IAS 19.148 c (ii) Disclosure
ifrs-full DescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnEntitysWithdrawalFromPlan Text documentation The description of any agreed allocation of a deficit or surplus on the entity’s withdrawal from a multi-employer or state defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]] IAS 19.148 c (ii) Disclosure
ifrs-full DescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnWindupOfPlan Text label Description of agreed allocation of deficit or surplus of multi-employer or state plan on wind-up of plan IAS 19.148 c (i) Disclosure
ifrs-full DescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnWindupOfPlan Text documentation The description of any agreed allocation of a deficit or surplus on the wind-up of a multi-employer or state defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]] IAS 19.148 c (i) Disclosure
ifrs-full DescriptionOfAmountsOfAssetsLiabilitiesEquityInterestsOrItemsOfConsiderationForWhichInitialAccountingIsIncomplete Text label Description of assets, liabilities, equity interests or items of consideration for which initial accounting is incomplete IFRS 3.B67 a (ii) Disclosure
ifrs-full DescriptionOfAmountsOfAssetsLiabilitiesEquityInterestsOrItemsOfConsiderationForWhichInitialAccountingIsIncomplete Text documentation The description of the assets, liabilities, equity interests or items of consideration for which the initial accounting for a business combination is incomplete. [Refer: Total for all business combinations [member]] IFRS 3.B67 a (ii) Disclosure
ifrs-full DescriptionOfAmountsOfEntitysOwnFinancialInstrumentsIncludedInFairValueOfPlanAssets Monetary, instant, debit label Entity’s own financial instruments included in fair value of plan assets IAS 19.143 Disclosure
ifrs-full DescriptionOfAmountsOfEntitysOwnFinancialInstrumentsIncludedInFairValueOfPlanAssets Monetary, instant, debit documentation The fair value of the entity’s own transferable financial instruments that are included in the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Classes of financial instruments [domain]; Defined benefit plans [domain]] IAS 19.143 Disclosure
ifrs-full DescriptionOfAmountsOfOtherAssetsUsedByEntityIncludedInFairValueOfPlanAssets Monetary, instant, debit label Other assets used by entity included in fair value of plan assets IAS 19.143 Disclosure
ifrs-full DescriptionOfAmountsOfOtherAssetsUsedByEntityIncludedInFairValueOfPlanAssets Monetary, instant, debit documentation The fair value of other assets used by the entity that are included in the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] IAS 19.143 Disclosure
ifrs-full DescriptionOfAmountsOfPropertyOccupiedByEntityIncludedInFairValueOfPlanAssets Monetary, instant, debit label Property occupied by entity included in fair value of plan assets IAS 19.143 Disclosure
ifrs-full DescriptionOfAmountsOfPropertyOccupiedByEntityIncludedInFairValueOfPlanAssets Monetary, instant, debit documentation The fair value of property occupied by the entity that are included in the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] IAS 19.143 Disclosure
ifrs-full DescriptionOfAnyOtherEntitysResponsibilitiesForGovernanceOfPlan Text label Description of any other entity’s responsibilities for governance of plan IAS 19.139 a (iii) Disclosure
ifrs-full DescriptionOfAnyOtherEntitysResponsibilitiesForGovernanceOfPlan Text documentation The description of the entity’s responsibilities for the governance of a defined benefit plan that the entity does not separately describe, for example, responsibilities of trustees or of board members of the plan. [Refer: Defined benefit plans [domain]] IAS 19.139 a (iii) Disclosure
ifrs-full DescriptionOfAnyRetirementBenefitPlanTerminationTerms Text label Description of any retirement benefit plan termination terms IAS 26.36 f Disclosure
ifrs-full DescriptionOfAnyRetirementBenefitPlanTerminationTerms Text documentation The description of the termination terms of a retirement benefit plan. IAS 26.36 f Disclosure
ifrs-full DescriptionOfApproachUsedToDetermineDiscountRates Text label Description of approach used to determine discount rates IFRS 17.117 c (iii) Disclosure
ifrs-full DescriptionOfApproachUsedToDetermineDiscountRates Text documentation The description of the approach used to determine discount rates when applying IFRS 17. IFRS 17.117 c (iii) Disclosure
ifrs-full DescriptionOfApproachUsedToDetermineInvestmentComponents Text label Description of approach used to determine investment components IFRS 17.117 c (iv) Disclosure
ifrs-full DescriptionOfApproachUsedToDetermineInvestmentComponents Text documentation The description of the approach used to determine investment components when applying IFRS 17. Investment components are the amounts that an insurance contract requires the entity to repay to a policyholder in all circumstances, regardless of whether an insured event occurs. IFRS 17.117 c (iv) Disclosure
ifrs-full DescriptionOfApproachUsedToDetermineRelativeWeightingOfBenefitsProvidedByInsuranceCoverageAndInvestmentrelatedServiceInsuranceContractsWithDirectParticipationFeatures Text label Description of approach used to determine relative weighting of benefits provided by insurance coverage and investment-related service, insurance contracts with direct participation features IFRS 17.117 c (v) Disclosure
ifrs-full DescriptionOfApproachUsedToDetermineRelativeWeightingOfBenefitsProvidedByInsuranceCoverageAndInvestmentrelatedServiceInsuranceContractsWithDirectParticipationFeatures Text documentation The description of the approach used to determine the relative weighting of the benefits provided by insurance coverage and investment-related service for insurance contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features] IFRS 17.117 c (v) Disclosure
ifrs-full DescriptionOfApproachUsedToDetermineRelativeWeightingOfBenefitsProvidedByInsuranceCoverageAndInvestmentreturnServiceInsuranceContractsWithoutDirectParticipationFeatures Text label Description of approach used to determine relative weighting of benefits provided by insurance coverage and investment-return service, insurance contracts without direct participation features IFRS 17.117 c (v) Disclosure
ifrs-full DescriptionOfApproachUsedToDetermineRelativeWeightingOfBenefitsProvidedByInsuranceCoverageAndInvestmentreturnServiceInsuranceContractsWithoutDirectParticipationFeatures Text documentation The description of the approach used to determine the relative weighting of the benefits provided by insurance coverage and investment-return service for insurance contracts without direct participation features. Insurance contracts without direct participation features are insurance contracts that are not insurance contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features] IFRS 17.117 c (v) Disclosure
ifrs-full DescriptionOfApproachUsedToDetermineRiskAdjustmentForNonfinancialRisk Text label Description of approach used to determine risk adjustment for non-financial risk IFRS 17.117 c (ii) Disclosure
ifrs-full DescriptionOfApproachUsedToDetermineRiskAdjustmentForNonfinancialRisk Text documentation The description of the approach used to determine the risk adjustment for non-financial risk, including whether changes in the risk adjustment for non-financial risk are disaggregated into an insurance service component and an insurance finance component or are presented in full in the insurance service result. [Refer: Risk adjustment for non-financial risk [member]] IFRS 17.117 c (ii) Disclosure
ifrs-full DescriptionOfApproachUsedToDistinguishChangesInEstimatesOfFutureCashFlowsArisingFromExerciseOfDiscretionFromOtherChangesContractsWithoutDirectParticipationFeatures Text label Description of approach used to distinguish changes in estimates of future cash flows arising from exercise of discretion from other changes, contracts without direct participation features IFRS 17.117 c (i) Disclosure
ifrs-full DescriptionOfApproachUsedToDistinguishChangesInEstimatesOfFutureCashFlowsArisingFromExerciseOfDiscretionFromOtherChangesContractsWithoutDirectParticipationFeatures Text documentation The description of the approach used to distinguish changes in estimates of future cash flows arising from the exercise of discretion from other changes in estimates of future cash flows for contracts without direct participation features. Insurance contracts without direct participation features are insurance contracts that are not insurance contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features] IFRS 17.117 c (i) Disclosure
ifrs-full DescriptionOfArrangementForContingentConsiderationArrangementsAndIndemnificationAssets Text label Description of arrangement for contingent consideration arrangements and indemnification assets IFRS 3.B64 g (ii) Disclosure
ifrs-full DescriptionOfArrangementForContingentConsiderationArrangementsAndIndemnificationAssets Text documentation The description of the contingent consideration arrangements and the arrangements for indemnification assets. IFRS 3.B64 g (ii) Disclosure
ifrs-full DescriptionOfAssetliabilityMatchingStrategiesUsedByPlanOrEntityToManageRisk Text label Description of asset-liability matching strategies used by plan or entity to manage risk IAS 19.146 Disclosure
ifrs-full DescriptionOfAssetliabilityMatchingStrategiesUsedByPlanOrEntityToManageRisk Text documentation The description of asset-liability matching strategies used by the defined benefit plan or the entity, including the use of annuities and other techniques, such as longevity swaps, to manage risk. [Refer: Defined benefit plans [domain]] IAS 19.146 Disclosure
ifrs-full DescriptionOfBasesOfFinancialStatementsThatHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrency Text label Description of bases of financial statements that have been restated for changes in general purchasing power of functional currency IAS 29.39 b Disclosure
ifrs-full DescriptionOfBasesOfFinancialStatementsThatHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrency Text documentation The description of whether the financial statements that have been restated for changes in the general purchasing power of the functional currency are based on a historical cost approach or a current cost approach in hyperinflationary reporting. [Refer: Cost approach [member]] IAS 29.39 b Disclosure
ifrs-full DescriptionOfBasisForDeterminingAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssets Text label Description of basis for determining amount of payment for contingent consideration arrangements and indemnification assets IFRS 3.B64 g (ii) Disclosure
ifrs-full DescriptionOfBasisForDeterminingAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssets Text documentation The description of the basis for determining the amount of the payment for contingent consideration arrangements and indemnification assets. IFRS 3.B64 g (ii) Disclosure
ifrs-full DescriptionOfBasisForDeterminingFinancialAssetsEligibleForRedesignationAtDateOfInitialApplicationOfIFRS17 Text label Description of basis for determining financial assets eligible for redesignation at date of initial application of IFRS 17 IFRS 17.C32 a Disclosure
ifrs-full DescriptionOfBasisForDeterminingFinancialAssetsEligibleForRedesignationAtDateOfInitialApplicationOfIFRS17 Text documentation The description of the basis for determining financial assets eligible for redesignation at the date of initial application of IFRS 17. A financial asset is eligible only if the financial asset is not held in respect of an activity that is unconnected with contracts within the scope of IFRS 17. IFRS 17.C32 a Disclosure
ifrs-full DescriptionOfBasisOfAccountingForTransactionsBetweenReportableSegments Text label Description of basis of accounting for transactions between reportable segments IFRS 8.27 a Disclosure
ifrs-full DescriptionOfBasisOfAccountingForTransactionsBetweenReportableSegments Text documentation The description of the basis of accounting for transactions between the entity’s reportable segments. [Refer: Reportable segments [member]] IFRS 8.27 a Disclosure
ifrs-full DescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToDetermineWhetherCreditRiskOfFinancialInstrumentsHaveIncreasedSignificantlySinceInitialRecognition Text label Description of basis of inputs and assumptions and estimation techniques used to determine whether credit risk of financial instruments have increased significantly since initial recognition IFRS 7.35G a (ii) Disclosure
ifrs-full DescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToDetermineWhetherCreditRiskOfFinancialInstrumentsHaveIncreasedSignificantlySinceInitialRecognition Text documentation The description of the basis of inputs and assumptions and the estimation techniques used to determine whether the credit risk of financial instruments have increased significantly since initial recognition. IFRS 7.35G a (ii) Disclosure
ifrs-full DescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToDetermineWhetherFinancialAssetIsCreditimpairedFinancialAsset Text label Description of basis of inputs and assumptions and estimation techniques used to determine whether financial asset is credit-impaired financial asset IFRS 7.35G a (iii) Disclosure
ifrs-full DescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToDetermineWhetherFinancialAssetIsCreditimpairedFinancialAsset Text documentation The description of the basis of inputs and assumptions and the estimation techniques used to determine whether a financial asset is a credit-impaired financial asset. IFRS 7.35G a (iii) Disclosure
ifrs-full DescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToMeasure12monthAndLifetimeExpectedCreditLosses Text label Description of basis of inputs and assumptions and estimation techniques used to measure 12-month and lifetime expected credit losses IFRS 7.35G a (i) Disclosure
ifrs-full DescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToMeasure12monthAndLifetimeExpectedCreditLosses Text documentation The description of the basis of inputs and assumptions and the estimation techniques used to measure the 12-month and lifetime expected credit losses. IFRS 7.35G a (i) Disclosure
ifrs-full DescriptionOfBasisOfPreparationOfSummarisedFinancialInformationOfAssociate Text label Description of basis of preparation of summarised financial information of associate IFRS 12.B15 Disclosure
ifrs-full DescriptionOfBasisOfPreparationOfSummarisedFinancialInformationOfAssociate Text documentation The description of the basis of preparation of summarised financial information of an associate. [Refer: Total for all associates [member]] IFRS 12.B15 Disclosure
ifrs-full DescriptionOfBasisOfPreparationOfSummarisedFinancialInformationOfJointVenture Text label Description of basis of preparation of summarised financial information of joint venture IFRS 12.B15 Disclosure
ifrs-full DescriptionOfBasisOfPreparationOfSummarisedFinancialInformationOfJointVenture Text documentation The description of the basis of preparation of summarised financial information of a joint venture. [Refer: Total for all joint ventures [member]] IFRS 12.B15 Disclosure
ifrs-full DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits Text label Description of basis of valuation of assets available for benefits IAS 26.35 a (ii) Disclosure
ifrs-full DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits Text documentation The description of the basis of valuation of assets available for benefits in retirement benefit plans. IAS 26.35 a (ii) Disclosure
ifrs-full DescriptionOfBasisOnWhichRegulatoryDeferralAccountBalancesAreRecognisedAndDerecognisedAndHowTheyAreMeasuredInitiallyAndSubsequently Text label Description of basis on which regulatory deferral account balances are recognised and derecognised, and how they are measured initially and subsequently IFRS 14.32 Disclosure
ifrs-full DescriptionOfBasisOnWhichRegulatoryDeferralAccountBalancesAreRecognisedAndDerecognisedAndHowTheyAreMeasuredInitiallyAndSubsequently Text documentation The description of the basis on which regulatory deferral account balances are recognised and derecognised, and how they are measured initially and subsequently, including how regulatory deferral account balances are assessed for recoverability and how any impairment loss is allocated. [Refer: Regulatory deferral account balances [domain]] IFRS 14.32 Disclosure
ifrs-full DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined Text label Description of basis on which unit’s recoverable amount has been determined IAS 36.134 c Disclosure
ifrs-full DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined Text documentation The description of the basis on which the cash-generating unit’s (group of units’) recoverable amount has been determined (i.e. value in use or fair value less costs of disposal). [Refer: Total for all cash-generating units [member]] IAS 36.134 c Disclosure
ifrs-full DescriptionOfBasisUsedToDetermineSurplusOrDeficitOfMultiemployerPlan Text label Description of basis used to determine surplus or deficit of multi-employer or state plan IAS 19.148 d (iv) Disclosure
ifrs-full DescriptionOfBasisUsedToDetermineSurplusOrDeficitOfMultiemployerPlan Text documentation The description of the basis used to determine a surplus or deficit in a multi-employer or state plan that may affect the amount of future contributions. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]] IAS 19.148 d (iv) Disclosure
ifrs-full DescriptionOfBasisUsedToPrepareComparativeInformationThatDoesNotComplyWithIFRS7AndIFRS9 Text label Description of basis used to prepare comparative information that does not comply with IFRS 7 and IFRS 9 IFRS 1.E2 b Disclosure
ifrs-full DescriptionOfBasisUsedToPrepareComparativeInformationThatDoesNotComplyWithIFRS7AndIFRS9 Text documentation The description of the basis used to prepare comparative information that does not comply with IFRS 7 and IFRS 9. IFRS 1.E2 b Disclosure
ifrs-full DescriptionOfBiologicalAssets Text label Description of biological assets IAS 41.41 Disclosure
ifrs-full DescriptionOfBiologicalAssets Text documentation The description of biological assets. [Refer: Biological assets] IAS 41.41 Disclosure
ifrs-full DescriptionOfBiologicalAssetsPreviouslyMeasuredAtCost Text label Description of biological assets previously measured at cost IAS 41.56 a Disclosure
ifrs-full DescriptionOfBiologicalAssetsPreviouslyMeasuredAtCost Text documentation The description of biological assets previously measured at their cost less any accumulated depreciation and impairment losses, which have become reliably measurable at fair value during the current period. [Refer: At fair value [member]; At cost [member]; Biological assets; Impairment loss] IAS 41.56 a Disclosure
ifrs-full DescriptionOfBiologicalAssetsWhereFairValueInformationIsUnreliable Text label Description of biological assets where fair value information is unreliable IAS 41.54 a Disclosure
ifrs-full DescriptionOfBiologicalAssetsWhereFairValueInformationIsUnreliable Text documentation The description of biological assets where fair value information is unreliable and the entity measures them at their cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets; Impairment loss] IAS 41.54 a Disclosure
ifrs-full DescriptionOfCashgeneratingUnit Text label Description of cash-generating unit IAS 36.130 d (i) Disclosure
ifrs-full DescriptionOfCashgeneratingUnit Text documentation The description of a cash-generating unit (such as whether it is a product line, a plant, a business operation, a geographical area or a reportable segment as defined in IFRS 8). [Refer: Total for all cash-generating units [member]] IAS 36.130 d (i) Disclosure
ifrs-full DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementAssets Text label Description of change in valuation technique used in fair value measurement, assets IFRS 13.93 d Disclosure
ifrs-full DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementAssets Text documentation The description of a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of assets. [Refer: Income approach [member]; Market approach [member]] IFRS 13.93 d Disclosure
ifrs-full DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementEntitysOwnEquityInstruments Text label Description of change in valuation technique used in fair value measurement, entity’s own equity instruments IFRS 13.93 d Disclosure
ifrs-full DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementEntitysOwnEquityInstruments Text documentation The description of a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of the entity’s own equity instruments. [Refer: Classes of entity’s own equity instruments [domain]; Income approach [member]; Market approach [member]] IFRS 13.93 d Disclosure
ifrs-full DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementLiabilities Text label Description of change in valuation technique used in fair value measurement, liabilities IFRS 13.93 d Disclosure
ifrs-full DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementLiabilities Text documentation The description of a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of liabilities. [Refer: Income approach [member]; Market approach [member]] IFRS 13.93 d Disclosure
ifrs-full DescriptionOfChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposal Text label Description of change in valuation technique used to measure fair value less costs of disposal IAS 36.130 f (ii) Disclosure, IAS 36.134 e (iiB) Disclosure
ifrs-full DescriptionOfChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposal Text documentation The description of a change in valuation technique used to measure fair value less costs of disposal. [Refer: Valuation techniques used in fair value measurement [domain]] IAS 36.130 f (ii) Disclosure, IAS 36.134 e (iiB) Disclosure
ifrs-full DescriptionOfChangeOfInvestmentEntityStatus Text label Description of change of investment entity status IFRS 12.9B Disclosure
ifrs-full DescriptionOfChangeOfInvestmentEntityStatus Text documentation The description of the change of investment entity status. [Refer: Disclosure of investment entities [text block]] IFRS 12.9B Disclosure
ifrs-full DescriptionOfChangesInEntitysObjectivesPoliciesAndProcessesForManagingCapitalAndWhatEntityManagesAsCapital Text label Description of changes in entity’s objectives, policies and processes for managing capital and what entity manages as capital IAS 1.135 c Disclosure
ifrs-full DescriptionOfChangesInEntitysObjectivesPoliciesAndProcessesForManagingCapitalAndWhatEntityManagesAsCapital Text documentation The description of changes in entity’s objectives, policies and processes for managing capital and what the entity manages as capital. IAS 1.135 c Disclosure
ifrs-full DescriptionOfChangesInEstimationTechniquesOrSignificantAssumptionsMadeWhenApplyingImpairmentRequirementsAndReasonsForThoseChanges Text label Description of changes in estimation techniques or significant assumptions made when applying impairment requirements and reasons for those changes IFRS 7.35G c Disclosure
ifrs-full DescriptionOfChangesInEstimationTechniquesOrSignificantAssumptionsMadeWhenApplyingImpairmentRequirementsAndReasonsForThoseChanges Text documentation The description of changes in the estimation techniques or significant assumptions made when applying impairment requirements and the reasons for those changes. IFRS 7.35G c Disclosure
ifrs-full DescriptionOfChangesInExposuresToRisksThatAriseFromContractsWithinScopeOfIFRS17AndHowTheyArise Text label Description of changes in exposures to risks that arise from contracts within scope of IFRS 17 and how they arise IFRS 17.124 c Disclosure
ifrs-full DescriptionOfChangesInExposuresToRisksThatAriseFromContractsWithinScopeOfIFRS17AndHowTheyArise Text documentation The description of any changes in the exposures to risks that arise from contracts within the scope of IFRS 17 and how they arise. IFRS 17.124 c Disclosure
ifrs-full DescriptionOfChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions Text label Description of changes in methods and assumptions used in preparing sensitivity analysis for actuarial assumptions IAS 19.145 c Disclosure
ifrs-full DescriptionOfChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions Text documentation The description of changes in the methods and assumptions used in preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [domain]] IAS 19.145 c Disclosure
ifrs-full DescriptionOfChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17 Text label Description of changes in methods and assumptions used in preparing sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17 IFRS 17.128 c Disclosure
ifrs-full DescriptionOfChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17 Text documentation The description of the changes in the methods and assumptions used in preparing the sensitivity analysis to changes in risk variables that arise from contracts within the scope of IFRS 17. IFRS 17.128 c Disclosure
ifrs-full DescriptionOfChangesInMethodsUsedToMeasureContractsWithinScopeOfIFRS17AndProcessesForEstimatingInputsToThoseMethods Text label Description of changes in methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methods IFRS 17.117 b Disclosure
ifrs-full DescriptionOfChangesInMethodsUsedToMeasureContractsWithinScopeOfIFRS17AndProcessesForEstimatingInputsToThoseMethods Text documentation The description of any changes in the methods used to measure contracts within the scope of IFRS 17 and the processes for estimating the inputs to those methods. IFRS 17.117 b Disclosure
ifrs-full DescriptionOfChangesInMethodsUsedToMeasureRisksThatAriseFromContractsWithinScopeOfIFRS17 Text label Description of changes in methods used to measure risks that arise from contracts within scope of IFRS 17 IFRS 17.124 c Disclosure
ifrs-full DescriptionOfChangesInMethodsUsedToMeasureRisksThatAriseFromContractsWithinScopeOfIFRS17 Text documentation The description of any changes in the methods used to measure the risks that arise from contracts within the scope of IFRS 17. IFRS 17.124 c Disclosure
ifrs-full DescriptionOfChangesInObjectivesPoliciesAndProcessesForManagingRisksThatAriseFromContractsWithinScopeOfIFRS17 Text label Description of changes in objectives, policies and processes for managing risks that arise from contracts within scope of IFRS 17 IFRS 17.124 c Disclosure
ifrs-full DescriptionOfChangesInObjectivesPoliciesAndProcessesForManagingRisksThatAriseFromContractsWithinScopeOfIFRS17 Text documentation The description of any changes in the entity’s objectives, policies and processes for managing the risks that arise from contracts within the scope of IFRS 17. IFRS 17.124 c Disclosure
ifrs-full DescriptionOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSale Text label Description of changes in plan to sell non-current asset or disposal group held for sale IFRS 5.42 Disclosure
ifrs-full DescriptionOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSale Text documentation The description of the facts and circumstances leading to the decision to change the plan to sell non-current assets or disposal groups. [Refer: Non-current assets or disposal groups classified as held for sale; Disposal groups classified as held for sale [member]] IFRS 5.42 Disclosure
ifrs-full DescriptionOfChangesInServiceConcessionArrangement Text label Description of changes in service concession arrangement SIC 29.6 d Disclosure
ifrs-full DescriptionOfChangesInServiceConcessionArrangement Text documentation The description of changes in a service concession arrangement. [Refer: Service concession arrangements [domain]] SIC 29.6 d Disclosure
ifrs-full DescriptionOfChangesToEntitysRiskManagementStrategyArisingFromEntitysExposureToFinancialInstrumentsSubjectToInterestRateBenchmarkReformExplanatory Text block label Description of changes to entity’s risk management strategy arising from entity’s exposure to financial instruments subject to interest rate benchmark reform [text block] IFRS 7.24J c Disclosure
ifrs-full DescriptionOfChangesToEntitysRiskManagementStrategyArisingFromEntitysExposureToFinancialInstrumentsSubjectToInterestRateBenchmarkReformExplanatory Text block documentation The description of changes to an entity’s risk management strategy arising from the entity’s exposure to financial instruments subject to interest rate benchmark reform. IFRS 7.24J c Disclosure
ifrs-full DescriptionOfCollateralHeldAndOtherCreditEnhancementsFinancialAssetsThatAreIndividuallyDeterminedToBeImpaired Text label Description of collateral held and other credit enhancements, financial assets that are individually determined to be impaired Expired 2023-01-01 IFRS 7.37 b Disclosure, Expired 2023-01-01 IFRS 7.IG29 c Example
ifrs-full DescriptionOfCollateralHeldAndOtherCreditEnhancementsFinancialAssetsThatAreIndividuallyDeterminedToBeImpaired Text commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.37 b Disclosure, Expired 2023-01-01 IFRS 7.IG29 c Example
ifrs-full DescriptionOfCollateralHeldAndOtherCreditEnhancementsFinancialAssetsThatAreIndividuallyDeterminedToBeImpaired Text documentation The description of the nature of collateral available and other credit enhancements obtained for financial assets that are individually determined to be impaired. [Refer: Financial assets] Expired 2023-01-01 IFRS 7.37 b Disclosure, Expired 2023-01-01 IFRS 7.IG29 c Example
ifrs-full DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancements Text label Description of collateral held as security and other credit enhancements and their financial effect in respect of amount that best represents maximum exposure Expired 2023-01-01 IFRS 7.36 b Disclosure
ifrs-full DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancements Text commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.36 b Disclosure
ifrs-full DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancements Text documentation The description of collateral held as security and other credit enhancements, and their financial effect (for example, a quantification of the extent to which collateral and other credit enhancements mitigate credit risk) in respect of the amount that best represents the maximum exposure to credit risk. [Refer: Credit risk [member]; Maximum exposure to credit risk] Expired 2023-01-01 IFRS 7.36 b Disclosure
ifrs-full DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancements2014 Text label Description of collateral held as security and other credit enhancements IFRS 7.35K b Disclosure
ifrs-full DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancements2014 Text documentation The description of collateral held as security and other credit enhancements in respect of the amount that best represents the maximum exposure to credit risk. This includes a description of the nature and quality of the collateral held, an explanation of any significant changes in the quality of that collateral or credit enhancements and information about financial instruments for which an entity has not recognised a loss allowance because of the collateral. [Refer: Credit risk [member]; Maximum exposure to credit risk] IFRS 7.35K b Disclosure
ifrs-full DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancementsAndTheirFinancialEffectInRespectOfAmountThatBestRepresentsMaximumExposureFinancialInstrumentsToWhichImpairmentRequirementsInIFRS9AreNotApplied Text label Description of collateral held as security and other credit enhancements and their financial effect in respect of amount that best represents maximum exposure, financial instruments to which impairment requirements in IFRS 9 are not applied IFRS 7.36 b Disclosure
ifrs-full DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancementsAndTheirFinancialEffectInRespectOfAmountThatBestRepresentsMaximumExposureFinancialInstrumentsToWhichImpairmentRequirementsInIFRS9AreNotApplied Text documentation The description of collateral held as security and other credit enhancements, and their financial effect (for example, a quantification of the extent to which collateral and other credit enhancements mitigate credit risk) in respect of the amount that best represents the maximum exposure to credit risk of financial instruments to which impairment requirements in IFRS 9 are not applied. [Refer: Credit risk [member]; Maximum exposure to credit risk] IFRS 7.36 b Disclosure
ifrs-full DescriptionOfCollateralPermittedToSellOrRepledgeInAbsenceOfDefaultByOwnerOfCollateral Text label Description of terms and conditions associated with entity’s use of collateral permitted to be sold or repledged in absence of default by owner of collateral IFRS 7.15 c Disclosure
ifrs-full DescriptionOfCollateralPermittedToSellOrRepledgeInAbsenceOfDefaultByOwnerOfCollateral Text documentation The description of the terms and conditions associated with the entity’s use of collateral permitted to be sold or repledged in absence of default by the owner of collateral. IFRS 7.15 c Disclosure
ifrs-full DescriptionOfComparisonBetweenAssetsAndLiabilitiesRecognisedInRelationToStructuredEntitiesAndMaximumExposureToLossFromInterestsInStructuredEntities Text label Description of comparison between assets and liabilities recognised in relation to structured entities and maximum exposure to loss from interests in structured entities IFRS 12.29 d Disclosure
ifrs-full DescriptionOfComparisonBetweenAssetsAndLiabilitiesRecognisedInRelationToStructuredEntitiesAndMaximumExposureToLossFromInterestsInStructuredEntities Text documentation The description of the comparison of the carrying amount of assets and liabilities of the entity that relate to its interests in structured entities and the entity’s maximum exposure to loss from those entities. [Refer: Carrying amount [member]; Total for all unconsolidated structured entities [member]; Maximum exposure to loss from interests in structured entities] IFRS 12.29 d Disclosure
ifrs-full DescriptionOfComplianceWithIFRSsIfAppliedForInterimFinancialReport Text label Description of compliance with IFRSs if applied for interim financial report IAS 34.19 Disclosure
ifrs-full DescriptionOfComplianceWithIFRSsIfAppliedForInterimFinancialReport Text documentation The description of the compliance of the entity’s interim financial report with IFRSs. [Refer: IFRSs [member]] IAS 34.19 Disclosure
ifrs-full DescriptionOfCompositionOfUnderlyingItemsForContractsWithDirectParticipationFeatures Text label Description of composition of underlying items for contracts with direct participation features IFRS 17.111 Disclosure
ifrs-full DescriptionOfCompositionOfUnderlyingItemsForContractsWithDirectParticipationFeatures Text documentation The description of the composition of the underlying items for contracts with direct participation features. Insurance contracts with direct participation features are insurance contracts for which, at inception: (a) the contractual terms specify that the policyholder participates in a share of a clearly identified pool of underlying items; (b) the entity expects to pay to the policyholder an amount equal to a substantial share of the fair value returns on the underlying items; and (c) the entity expects a substantial proportion of any change in the amounts to be paid to the policyholder to vary with the change in fair value of the underlying items. Underlying items are items that determine some of the amounts payable to a policyholder. IFRS 17.111 Disclosure
ifrs-full DescriptionOfConclusionWhyTransactionPriceWasNotBestEvidenceOfFairValue Text label Description of conclusion why transaction price was not best evidence of fair value IFRS 7.28 c Disclosure
ifrs-full DescriptionOfConclusionWhyTransactionPriceWasNotBestEvidenceOfFairValue Text documentation The description of why the entity concluded that the transaction price was not the best evidence of fair value, including a description of the evidence that supports fair value. IFRS 7.28 c Disclosure
ifrs-full DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost Text label Description of contractual agreement or stated policy for charging net defined benefit cost IAS 19.149 a Disclosure
ifrs-full DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost Text documentation The description of the contractual agreement or stated policy for charging the net defined benefit cost, or the fact that there is no such policy, for an entity participating in defined benefit plans that share risks between various entities under common control. [Refer: Defined benefit plans that share risks between entities under common control [member]] IAS 19.149 a Disclosure
ifrs-full DescriptionOfConversionOfDebtToEquity Text label Description of conversion of debt to equity IAS 7.44 c Example
ifrs-full DescriptionOfConversionOfDebtToEquity Text documentation The description of the non-cash conversion of debt to equity. IAS 7.44 c Example
ifrs-full DescriptionOfCriteriaSatisfiedWhenUsingPremiumAllocationApproach Text label Description of criteria satisfied when using premium allocation approach IFRS 17.97 a Disclosure
ifrs-full DescriptionOfCriteriaSatisfiedWhenUsingPremiumAllocationApproach Text documentation The description of the criteria in paragraphs 53 and 69 of IFRS 17 that have been satisfied when an entity uses the premium allocation approach. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts. IFRS 17.97 a Disclosure
ifrs-full DescriptionOfCriteriaUsedToDistinguishInvestmentPropertyFromOwneroccupiedPropertyAndFromPropertyHeldSaleInOrdinaryCourseOfBusiness Text label Description of criteria used to distinguish investment property from owner-occupied property and from property held for sale in ordinary course of business IAS 40.75 c Disclosure
ifrs-full DescriptionOfCriteriaUsedToDistinguishInvestmentPropertyFromOwneroccupiedPropertyAndFromPropertyHeldSaleInOrdinaryCourseOfBusiness Text documentation The description of the criteria used to distinguish investment property from owner-occupied property and from property held for sale in the ordinary course of business when the classification of property as investment property is difficult. [Refer: Investment property] IAS 40.75 c Disclosure
ifrs-full DescriptionOfCrossreferenceToDisclosuresAboutActivitiesSubjectToRateRegulation Text label Description of cross-reference to disclosures about activities subject to rate regulation IFRS 14.31 Disclosure
ifrs-full DescriptionOfCrossreferenceToDisclosuresAboutActivitiesSubjectToRateRegulation Text documentation The description of cross-reference to disclosures about activities subject to rate regulation. IFRS 14.31 Disclosure
ifrs-full DescriptionOfCrossreferenceToDisclosuresAboutCreditRiskPresentedOutsideFinancialStatements Text label Description of cross-reference to disclosures about credit risk presented outside financial statements IFRS 7.35C Disclosure
ifrs-full DescriptionOfCrossreferenceToDisclosuresAboutCreditRiskPresentedOutsideFinancialStatements Text documentation The description of cross-reference to disclosures about credit risk presented outside the financial statements. IFRS 7.35C Disclosure
ifrs-full DescriptionOfCrossreferenceToDisclosuresAboutHedgeAccountingPresentedOutsideFinancialStatements Text label Description of cross-reference to disclosures about hedge accounting presented outside financial statements IFRS 7.21B Disclosure
ifrs-full DescriptionOfCrossreferenceToDisclosuresAboutHedgeAccountingPresentedOutsideFinancialStatements Text documentation The description of cross-reference to disclosures about hedge accounting presented outside financial statements. IFRS 7.21B Disclosure
ifrs-full DescriptionOfCrossreferenceToDisclosuresAboutLeases Text label Description of cross-reference to disclosures about leases IFRS 16.52 Disclosure
ifrs-full DescriptionOfCrossreferenceToDisclosuresAboutLeases Text documentation The description of cross-reference to disclosures about leases. IFRS 16.52 Disclosure
ifrs-full DescriptionOfCrossreferenceToDisclosuresAboutNatureAndExtentOfRisksArisingFromFinancialInstruments Text label Description of cross-reference to disclosures about nature and extent of risks arising from financial instruments IFRS 7.B6 Disclosure
ifrs-full DescriptionOfCrossreferenceToDisclosuresAboutNatureAndExtentOfRisksArisingFromFinancialInstruments Text documentation The description of cross-reference to disclosures about nature and extent of risks arising from financial instruments. [Refer: Classes of financial instruments [domain]] IFRS 7.B6 Disclosure
ifrs-full DescriptionOfCrossreferenceToDisclosuresAboutPlansThatShareRisksBetweenEntitiesUnderCommonControlInAnotherGroupEntitysFinancialStatements Text label Description of cross-reference to disclosures about plans that share risks between entities under common control in another group entity’s financial statements IAS 19.150 Disclosure
ifrs-full DescriptionOfCrossreferenceToDisclosuresAboutPlansThatShareRisksBetweenEntitiesUnderCommonControlInAnotherGroupEntitysFinancialStatements Text documentation The description of cross-references to disclosures about defined benefit plans that share risks between entities under common control in another group entity’s financial statements. [Refer: Defined benefit plans that share risks between entities under common control [member]] IAS 19.150 Disclosure
ifrs-full DescriptionOfCrossreferenceToDisclosuresPresentedOutsideInterimFinancialStatements Text label Description of cross-reference to disclosures presented outside interim financial statements IAS 34.16A Disclosure
ifrs-full DescriptionOfCrossreferenceToDisclosuresPresentedOutsideInterimFinancialStatements Text documentation The description of cross-reference to disclosures presented outside interim financial statements. IAS 34.16A Disclosure
ifrs-full DescriptionOfCurrencyInWhichSupplementaryInformationIsDisplayed Text label Description of currency in which supplementary information is displayed IAS 21.57 b Disclosure
ifrs-full DescriptionOfCurrencyInWhichSupplementaryInformationIsDisplayed Text documentation The description of the currency in which the entity’s supplementary information is displayed. IAS 21.57 b Disclosure
ifrs-full DescriptionOfCurrentAndFormerWayOfAggregatingAssets Text label Description of current and former way of aggregating assets IAS 36.130 d (iii) Disclosure
ifrs-full DescriptionOfCurrentAndFormerWayOfAggregatingAssets Text documentation The description of the current and former way of aggregating assets for cash-generating units if the aggregation of assets for identifying the cash-generating unit has changed since the previous estimate of the cash-generating unit’s recoverable amount (if any). [Refer: Total for all cash-generating units [member]] IAS 36.130 d (iii) Disclosure
ifrs-full DescriptionOfCurrentCommitmentsOrIntentionsToProvideSupportToSubsidiary Text label Description of current commitments or intentions to provide support to subsidiary IFRS 12.19D b Disclosure
ifrs-full DescriptionOfCurrentCommitmentsOrIntentionsToProvideSupportToSubsidiary Text documentation The description of current commitments or intentions to provide support to a subsidiary. [Refer: Total for all subsidiaries [member]] IFRS 12.19D b Disclosure
ifrs-full DescriptionOfDetailsOfBreachesWhichPermittedLenderToDemandAcceleratedRepaymentDuringPeriodOfPrincipalInterestSinkingFundOrRedemptionTermsOfLoansPayable Text label Description of details of breaches which permitted lender to demand accelerated repayment during period of principal, interest, sinking fund, or redemption terms of loans payable IFRS 7.19 Disclosure
ifrs-full DescriptionOfDetailsOfBreachesWhichPermittedLenderToDemandAcceleratedRepaymentDuringPeriodOfPrincipalInterestSinkingFundOrRedemptionTermsOfLoansPayable Text documentation The description of the details of breaches during the period of principal, interest, sinking fund or redemption terms of loans payable that permitted the lender to demand accelerated repayment. IFRS 7.19 Disclosure
ifrs-full DescriptionOfDetailsOfDefaultsDuringPeriodOfPrincipalInterestSinkingFundOrRedemptionTermsOfLoansPayable Text label Description of details of defaults during period of principal, interest, sinking fund, or redemption terms of loans payable IFRS 7.18 a Disclosure
ifrs-full DescriptionOfDetailsOfDefaultsDuringPeriodOfPrincipalInterestSinkingFundOrRedemptionTermsOfLoansPayable Text documentation The description of details of defaults during the period of principal, interest, sinking fund or redemption terms of loans payable. IFRS 7.18 a Disclosure
ifrs-full DescriptionOfDifficultiesStructuredEntityExperiencedInFinancingItsActivities Text label Description of difficulties structured entity experienced in financing its activities IFRS 12.B26 f Example
ifrs-full DescriptionOfDifficultiesStructuredEntityExperiencedInFinancingItsActivities Text documentation The description of the difficulties that a structured entity has experienced in financing its activities. IFRS 12.B26 f Example
ifrs-full DescriptionOfDiscountRatesAppliedToCashFlowProjections Percent label Discount rate applied to cash flow projections IAS 36.134 d (v) Disclosure, IAS 36.134 e (v) Disclosure
ifrs-full DescriptionOfDiscountRatesAppliedToCashFlowProjections Percent documentation The discount rate applied to cash flow projections for a cash-generating unit (group of units). [Refer: Total for all cash-generating units [member]] IAS 36.134 d (v) Disclosure, IAS 36.134 e (v) Disclosure
ifrs-full DescriptionOfDiscountRatesUsedInCurrentEstimateOfValueInUse Percent label Discount rate used in current estimate of value in use IAS 36.130 g Disclosure
ifrs-full DescriptionOfDiscountRatesUsedInCurrentEstimateOfValueInUse Percent documentation The discount rate used in the current estimate of the present value of the future cash flows expected to be derived from an asset or cash-generating unit. IAS 36.130 g Disclosure
ifrs-full DescriptionOfDiscountRatesUsedInPreviousEstimateOfValueInUse Percent label Discount rate used in previous estimate of value in use IAS 36.130 g Disclosure
ifrs-full DescriptionOfDiscountRatesUsedInPreviousEstimateOfValueInUse Percent documentation The discount rate used in the previous estimate of the present value of the future cash flows expected to be derived from an asset or cash-generating unit. IAS 36.130 g Disclosure
ifrs-full DescriptionOfEffectiveInterestRateDeterminedOnDateOfReclassification Percent label Effective interest rate determined on date of reclassification for assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category IFRS 7.12C a Disclosure
ifrs-full DescriptionOfEffectiveInterestRateDeterminedOnDateOfReclassification Percent documentation The effective interest rate for financial assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category as of the date of reclassification. [Refer: Financial assets] IFRS 7.12C a Disclosure
ifrs-full DescriptionOfEffectOfChangingBusinessModelForManagingFinancialAssetsOnFinancialStatements Text label Description of effect of changing business model for managing financial assets on financial statements IFRS 7.12B b Disclosure
ifrs-full DescriptionOfEffectOfChangingBusinessModelForManagingFinancialAssetsOnFinancialStatements Text documentation The description of the effect on the financial statements of changing the entity’s business model for managing financial assets. [Refer: Financial assets] IFRS 7.12B b Disclosure
ifrs-full DescriptionOfEffectOfRegulatoryFrameworkOnPlan Text label Description of effect of regulatory framework on plan IAS 19.139 a (ii) Disclosure
ifrs-full DescriptionOfEffectOfRegulatoryFrameworkOnPlan Text documentation The description of the effect of the regulatory framework on a defined benefit plan, such as the asset ceiling. [Refer: Defined benefit plans [domain]] IAS 19.139 a (ii) Disclosure
ifrs-full DescriptionOfEstimateOfRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssets Text label Description of estimate of range of undiscounted outcomes from contingent consideration arrangements and indemnification assets IFRS 3.B64 g (iii) Disclosure
ifrs-full DescriptionOfEstimateOfRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssets Text documentation The description of the estimate of the range of undiscounted outcomes from contingent consideration arrangements and indemnification assets. IFRS 3.B64 g (iii) Disclosure
ifrs-full DescriptionOfEventOrChangeInCircumstancesThatCausedRecognitionOfDeferredTaxBenefitsAcquiredInBusinessCombinationAfterAcquisitionDate Text label Description of event or change in circumstances that caused recognition of deferred tax benefits acquired in business combination after acquisition date IAS 12.81 k Disclosure
ifrs-full DescriptionOfEventOrChangeInCircumstancesThatCausedRecognitionOfDeferredTaxBenefitsAcquiredInBusinessCombinationAfterAcquisitionDate Text documentation The description of the event or change in circumstances that caused the recognition of deferred tax benefits that were acquired in a business combination but not recognised until after the acquisition date. [Refer: Total for all business combinations [member]] IAS 12.81 k Disclosure
ifrs-full DescriptionOfExistenceOfRestrictionsOnTitlePropertyPlantAndEquipment Text label Description of existence of restrictions on title, property, plant and equipment IAS 16.74 a Disclosure
ifrs-full DescriptionOfExistenceOfRestrictionsOnTitlePropertyPlantAndEquipment Text documentation The description of the existence of restrictions on the title of property, plant and equipment. [Refer: Property, plant and equipment] IAS 16.74 a Disclosure
ifrs-full DescriptionOfExistenceOfThirdpartyCreditEnhancement Text label Description of existence of third-party credit enhancement IFRS 13.98 Disclosure
ifrs-full DescriptionOfExistenceOfThirdpartyCreditEnhancement Text documentation The description of the existence of third-party credit enhancement for liabilities measured at fair value and issued with an inseparable third-party credit enhancement. [Refer: At fair value [member]] IFRS 13.98 Disclosure
ifrs-full DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations Text block label Disclosure of expected impact of initial application of new standards or interpretations [text block] IAS 8.30 b Disclosure
ifrs-full DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations Text block documentation The disclosure of the known or reasonably estimable information relevant to assessing the possible impact that the application of a new IFRS, that has been issued but is not yet effective, will have. IAS 8.30 b Disclosure
ifrs-full DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsAbstract label Disclosure of expected impact of initial application of new standards or interpretations [abstract]
ifrs-full DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsLineItems Line items label Disclosure of expected impact of initial application of new standards or interpretations [line items]
ifrs-full DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsTable Table label Disclosure of expected impact of initial application of new standards or interpretations [table] IAS 8.30 b Disclosure
ifrs-full DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsTable Table documentation Schedule disclosing information related to the expected impact of the initial application of new standards or interpretations. IAS 8.30 b Disclosure
ifrs-full DescriptionOfExpectedTimingOfOutflowsContingentLiabilitiesInBusinessCombination Text label Description of expected timing of outflows, contingent liabilities in business combination IFRS 3.B64 j Disclosure, IFRS 3.B67 c Disclosure
ifrs-full DescriptionOfExpectedTimingOfOutflowsContingentLiabilitiesInBusinessCombination Text documentation The description of the expected timing of outflows of economic benefits for contingent liabilities recognised in a business combination. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]] IFRS 3.B64 j Disclosure, IFRS 3.B67 c Disclosure
ifrs-full DescriptionOfExpectedTimingOfOutflowsOtherProvisions Text label Description of expected timing of outflows, other provisions IAS 37.85 a Disclosure
ifrs-full DescriptionOfExpectedTimingOfOutflowsOtherProvisions Text documentation The description of the expected timing of outflows of economic benefits related to other provisions. [Refer: Other provisions] IAS 37.85 a Disclosure
ifrs-full DescriptionOfExpectedVolatilityShareOptionsGranted Percent label Expected volatility, share options granted IFRS 2.47 a (i) Disclosure
ifrs-full DescriptionOfExpectedVolatilityShareOptionsGranted Percent documentation The expected volatility of the share price used to calculate the fair value of the share options granted. Expected volatility is a measure of the amount by which a price is expected to fluctuate during a period. The measure of volatility used in option pricing models is the annualised standard deviation of the continuously compounded rates of return on the share over a period of time. IFRS 2.47 a (i) Disclosure
ifrs-full DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits Text label Description of expiry date of deductible temporary differences, unused tax losses and unused tax credits IAS 12.81 e Disclosure
ifrs-full DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits Text documentation The description of the expiry date (if any) of deductible temporary differences, unused tax losses and unused tax credits for which no deferred tax asset is recognised in the statement of financial position. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]] IAS 12.81 e Disclosure
ifrs-full DescriptionOfExplanationOfFactAndReasonsWhyRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssetsCannotBeEstimated Text label Description of explanation of fact and reasons why range of outcomes from contingent consideration arrangements and indemnification assets cannot be estimated IFRS 3.B64 g (iii) Disclosure
ifrs-full DescriptionOfExplanationOfFactAndReasonsWhyRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssetsCannotBeEstimated Text documentation The description of the fact and reasons why the range of outcomes from contingent consideration arrangements and indemnification assets cannot be estimated. IFRS 3.B64 g (iii) Disclosure
ifrs-full DescriptionOfExposuresToRisksThatAriseFromContractsWithinScopeOfIFRS17AndHowTheyArise Text label Description of exposures to risks that arise from contracts within scope of IFRS 17 and how they arise IFRS 17.124 a Disclosure
ifrs-full DescriptionOfExposuresToRisksThatAriseFromContractsWithinScopeOfIFRS17AndHowTheyArise Text documentation The description of the exposures to risks that arise from contracts within the scope of IFRS 17 and how they arise. IFRS 17.124 a Disclosure
ifrs-full DescriptionOfExposureToRisk Text label Description of exposure to risk IFRS 7.33 a Disclosure
ifrs-full DescriptionOfExposureToRisk Text documentation The description of exposures to risks arising from financial instruments. [Refer: Classes of financial instruments [domain]] IFRS 7.33 a Disclosure
ifrs-full DescriptionOfExtentToWhichEntityCanBeLiableToMultiemployerOrStatePlanForOtherEntitiesObligations Text label Description of extent to which entity can be liable to multi-employer or state plan for other entities’ obligations IAS 19.148 b Disclosure
ifrs-full DescriptionOfExtentToWhichEntityCanBeLiableToMultiemployerOrStatePlanForOtherEntitiesObligations Text documentation The description of the extent to which the entity can be liable for other entities’ obligations under the terms and conditions of a multi-employer or state defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]] IAS 19.148 b Disclosure
ifrs-full DescriptionOfExtentToWhichFairValueOfInvestmentPropertyIsBasedOnValuationByIndependentValuer Text label Description of extent to which fair value of investment property is based on valuation by independent valuer IAS 40.75 e Disclosure
ifrs-full DescriptionOfExtentToWhichFairValueOfInvestmentPropertyIsBasedOnValuationByIndependentValuer Text documentation The description of the extent to which the fair value of investment property (as measured or disclosed in the financial statements) is based on a valuation by an independent valuer who holds a recognised and relevant professional qualification and has recent experience in the location and category of the investment property being valued. [Refer: Investment property] IAS 40.75 e Disclosure
ifrs-full DescriptionOfFactAndBasisOnWhichCarryingAmountsDeterminedUnderPreviousGAAPWereAllocatedIfEntityUsesExemptionInIFRS1D8Ab Text label Description of fact and basis on which carrying amounts determined under previous GAAP were allocated if entity uses exemption in IFRS 1.D8A(b) IFRS 1.31A Disclosure
ifrs-full DescriptionOfFactAndBasisOnWhichCarryingAmountsDeterminedUnderPreviousGAAPWereAllocatedIfEntityUsesExemptionInIFRS1D8Ab Text documentation The description of the fact and basis on which carrying amounts determined under previous GAAP were allocated if the entity applies the exemption in paragraph D8A(b) of IFRS 1 for oil and gas assets. IFRS 1.31A Disclosure
ifrs-full DescriptionOfFactAndBasisOnWhichCarryingAmountsWereDeterminedIfEntityUsesExemptionInIFRS1D8B Text label Description of fact and basis on which carrying amounts were determined under previous GAAP if entity uses exemption in IFRS 1.D8B IFRS 1.31B Disclosure
ifrs-full DescriptionOfFactAndBasisOnWhichCarryingAmountsWereDeterminedIfEntityUsesExemptionInIFRS1D8B Text documentation The description of the fact and basis on which carrying amounts were determined under previous GAAP if the entity applies the exemption in paragraph D8B of IFRS 1 for operations subject to rate regulation. IFRS 1.31B Disclosure
ifrs-full DescriptionOfFactAndReasonsWhyMaximumExposureToLossFromInterestsInStructuredEntitiesCannotBeQuantified Text label Description of fact and reasons why maximum exposure to loss from interests in structured entities cannot be quantified IFRS 12.29 c Disclosure
ifrs-full DescriptionOfFactAndReasonsWhyMaximumExposureToLossFromInterestsInStructuredEntitiesCannotBeQuantified Text documentation The description of the fact and reasons why the entity cannot quantify its maximum exposure to loss from its interests in structured entities. [Refer: Maximum exposure to loss from interests in structured entities; Total for all unconsolidated structured entities [member]] IFRS 12.29 c Disclosure
ifrs-full DescriptionOfFactAndReasonWhyEntitysExposureToRiskArisingFromContractsWithinScopeOfIFRS17AtEndOfReportingPeriodIsNotRepresentativeOfItsExposureDuringPeriod Text label Description of fact and reason why entity’s exposure to risk arising from contracts within scope of IFRS 17 at end of reporting period is not representative of its exposure during period IFRS 17.123 Disclosure
ifrs-full DescriptionOfFactAndReasonWhyEntitysExposureToRiskArisingFromContractsWithinScopeOfIFRS17AtEndOfReportingPeriodIsNotRepresentativeOfItsExposureDuringPeriod Text documentation The description of the fact and the reason why the entity’s exposure to risk arising from contracts within the scope of IFRS 17 at the end of the reporting period is not representative of its exposure during the period. IFRS 17.123 Disclosure
ifrs-full DescriptionOfFactAndReasonWhySensitivityAnalysisAreUnrepresentative Text label Description of fact and reason why sensitivity analyses are unrepresentative IFRS 7.42 Disclosure
ifrs-full DescriptionOfFactAndReasonWhySensitivityAnalysisAreUnrepresentative Text documentation The description of the fact and reason why sensitivity analyses are unrepresentative of risks inherent in financial instruments (for example, because the year-end exposure does not reflect the exposure during the year). [Refer: Classes of financial instruments [domain]] IFRS 7.42 Disclosure
ifrs-full DescriptionOfFactAndReasonWhyVolumeOfHedgingRelationshipsToWhichExemptionInIFRS723CAppliesIsUnrepresentativeOfNormalVolumes Text label Description of fact and reason why volume of hedging relationships to which exemption in IFRS 7.23C applies is unrepresentative of normal volumes IFRS 7.24D Disclosure
ifrs-full DescriptionOfFactAndReasonWhyVolumeOfHedgingRelationshipsToWhichExemptionInIFRS723CAppliesIsUnrepresentativeOfNormalVolumes Text documentation The description of the fact and reason why the volume of the hedging relationships to which the exemption in paragraph 23C of IFRS 7 applies is unrepresentative of the normal volumes. IFRS 7.24D Disclosure
ifrs-full DescriptionOfFactorsThatMakeUpGoodwillRecognised Text label Description of factors that make up goodwill recognised IFRS 3.B64 e Disclosure
ifrs-full DescriptionOfFactorsThatMakeUpGoodwillRecognised Text documentation The qualitative description of the factors that make up the goodwill recognised, such as expected synergies from combining operations of the acquiree and the acquirer, intangible assets that do not qualify for separate recognition or other factors. [Refer: Goodwill] IFRS 3.B64 e Disclosure
ifrs-full DescriptionOfFactThatAmountOfChangeInAccountingEstimateIsImpracticable Text block label Description of fact that estimating amount of change in accounting estimate is impracticable [text block] IAS 8.40 Disclosure
ifrs-full DescriptionOfFactThatAmountOfChangeInAccountingEstimateIsImpracticable Text block documentation The description of the fact that the amount of the effect in future periods due to changes in accounting estimates is not disclosed because estimating it is impracticable. IAS 8.40 Disclosure
ifrs-full DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyAssets Text label Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, assets IFRS 13.93 h (ii) Disclosure
ifrs-full DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyAssets Text documentation The description of the fact that changing one or more unobservable inputs for the fair value measurement of assets to reflect reasonably possible alternative assumptions would change fair value significantly. IFRS 13.93 h (ii) Disclosure
ifrs-full DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyEntitysOwnEquityInstruments Text label Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, entity’s own equity instruments IFRS 13.93 h (ii) Disclosure
ifrs-full DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyEntitysOwnEquityInstruments Text documentation The description of the fact that changing one or more unobservable inputs for the fair value measurement of the entity’s own equity instruments to reflect reasonably possible alternative assumptions would change the fair value significantly. [Refer: Classes of entity’s own equity instruments [domain]] IFRS 13.93 h (ii) Disclosure
ifrs-full DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyLiabilities Text label Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, liabilities IFRS 13.93 h (ii) Disclosure
ifrs-full DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyLiabilities Text documentation The description of the fact that changing one or more unobservable inputs for the fair value measurement of liabilities to reflect reasonably possible alternative assumptions would change the fair value significantly. IFRS 13.93 h (ii) Disclosure
ifrs-full DescriptionOfFactThatEntityDoesNotHaveLegalOrConstructiveObligationToNegativeNetAssetsTransitionFromProportionateConsolidationToEquityMethod Text label Description of fact that entity does not have legal or constructive obligation to negative net assets, transition from proportionate consolidation to equity method IFRS 11.C4 Disclosure
ifrs-full DescriptionOfFactThatEntityDoesNotHaveLegalOrConstructiveObligationToNegativeNetAssetsTransitionFromProportionateConsolidationToEquityMethod Text documentation The description of the fact that the entity does not have a legal or constructive obligation in relation to the negative net assets, if aggregating all previously proportionately consolidated assets and liabilities on transition from proportionate consolidation to equity method results in negative net assets. IFRS 11.C4 Disclosure
ifrs-full DescriptionOfFactThatHighestAndBestUseOfNonfinancialAssetDiffersFromCurrentUse Text label Description of fact that highest and best use of non-financial asset differs from current use IFRS 13.93 i Disclosure
ifrs-full DescriptionOfFactThatHighestAndBestUseOfNonfinancialAssetDiffersFromCurrentUse Text documentation The description of the fact that the use of a non-financial asset that would maximise the value of the asset or the group of assets and liabilities (for example, a business) within which the asset would be used differs from its current use. IFRS 13.93 i Disclosure
ifrs-full DescriptionOfFactThatImpactIsNotKnownOrReasonablyEstimable Text label Description of fact that impact of initial application of new IFRS is not known or reasonably estimable IAS 8.31 e (ii) Example
ifrs-full DescriptionOfFactThatImpactIsNotKnownOrReasonablyEstimable Text documentation The description of the fact that the impact of the initial application of a new IFRS is not known or reasonably estimable. [Refer: IFRSs [member]] IAS 8.31 e (ii) Example
ifrs-full DescriptionOfFactThatMultiemployerPlanIsDefinedBenefitPlan Text label Description of fact that multi-employer or state plan is defined benefit plan IAS 19.148 d (i) Disclosure
ifrs-full DescriptionOfFactThatMultiemployerPlanIsDefinedBenefitPlan Text documentation The description of the fact that a multi-employer or state plan is a defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]] IAS 19.148 d (i) Disclosure
ifrs-full DescriptionOfFactThatNewOrAmendedIFRSStandardIsAppliedEarly Text label Description of fact that new or amended IFRS Standard is applied early Expiry date 2026-01-01 IAS 1.139U Disclosure, Expiry date 2025-01-01 IAS 1.139V Disclosure, Expiry date 2025-01-01 IFRS 17.C1 Disclosure
ifrs-full DescriptionOfFactThatNewOrAmendedIFRSStandardIsAppliedEarly Text documentation The description of the fact that a new or amended IFRS Standard is applied earlier than its effective date. Expiry date 2026-01-01 IAS 1.139U Disclosure, Expiry date 2025-01-01 IAS 1.139V Disclosure, Expiry date 2025-01-01 IFRS 17.C1 Disclosure
ifrs-full DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument Text label Description of financial instruments designated as hedging instruments Expired 2023-01-01 IFRS 7.22 b Disclosure
ifrs-full DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument Text commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.22 b Disclosure
ifrs-full DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument Text documentation The description of financial instruments designated as hedging instruments. Hedging instruments are designated derivatives or (for a hedge of the risk of changes in foreign currency exchange rates only) designated non-derivative financial assets or non-derivative financial liabilities whose fair value or cash flows are expected to offset changes in the fair value or cash flows of a designated hedged item. [Refer: Derivatives [member]; Derivative financial assets; Derivative financial liabilities; Classes of financial instruments [domain]; Financial assets] Expired 2023-01-01 IFRS 7.22 b Disclosure
ifrs-full DescriptionOfFinancialInstrumentsTheirCarryingAmountAndExplanationOfWhyFairValueCannotBeMeasuredReliably Text label Description of financial instruments, their carrying amount, and explanation of why fair value cannot be measured reliably Expired 2023-01-01 IFRS 7.30 b Disclosure
ifrs-full DescriptionOfFinancialInstrumentsTheirCarryingAmountAndExplanationOfWhyFairValueCannotBeMeasuredReliably Text commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.30 b Disclosure
ifrs-full DescriptionOfFinancialInstrumentsTheirCarryingAmountAndExplanationOfWhyFairValueCannotBeMeasuredReliably Text documentation The description of financial instruments, their carrying amount and an explanation of why fair value cannot be measured reliably for financial instruments for which disclosures of fair value are not required. [Refer: Classes of financial instruments [domain]] Expired 2023-01-01 IFRS 7.30 b Disclosure
ifrs-full DescriptionOfFinancialRiskManagementRelatedToAgriculturalActivity Text label Description of financial risk management related to agricultural activity IAS 41.49 c Disclosure
ifrs-full DescriptionOfFinancialRiskManagementRelatedToAgriculturalActivity Text documentation The description of financial risk management related to agricultural activity. IAS 41.49 c Disclosure
ifrs-full DescriptionOfForecastTransactionHedgeAccountingPreviouslyUsedButNoLongerExpectedToOccur Text label Description of forecast transactions for which hedge accounting had been used in previous period but which are no longer expected to occur IFRS 7.23F Disclosure
ifrs-full DescriptionOfForecastTransactionHedgeAccountingPreviouslyUsedButNoLongerExpectedToOccur Text documentation The description of forecast transactions for which hedge accounting had previously been used but which are no longer expected to occur. IFRS 7.23F Disclosure
ifrs-full DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsAssets Text label Description of frequency and methods for testing procedures of pricing models, assets IFRS 13.93 g Example, IFRS 13.IE65 b Example
ifrs-full DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsAssets Text documentation The description of the frequency and methods for calibration, back testing and other testing procedures of fair value measurement pricing models for assets. IFRS 13.93 g Example, IFRS 13.IE65 b Example
ifrs-full DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsEntitysOwnEquityInstruments Text label Description of frequency and methods for testing procedures of pricing models, entity's own equity instruments IFRS 13.93 g Example, IFRS 13.IE65 b Example
ifrs-full DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsEntitysOwnEquityInstruments Text documentation The description of the frequency and methods for calibration, back testing and other testing procedures of fair value measurement pricing models for the entity’s own equity instruments. [Refer: Classes of entity’s own equity instruments [domain]] IFRS 13.93 g Example, IFRS 13.IE65 b Example
ifrs-full DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsLiabilities Text label Description of frequency and methods for testing procedures of pricing models, liabilities IFRS 13.93 g Example, IFRS 13.IE65 b Example
ifrs-full DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsLiabilities Text documentation The description of the frequency and methods for calibration, back testing and other testing procedures of fair value measurement pricing models for liabilities. IFRS 13.93 g Example, IFRS 13.IE65 b Example
ifrs-full DescriptionOfFullyAmortisedIntangibleAssets Text label Description of fully amortised intangible assets IAS 38.128 a Example
ifrs-full DescriptionOfFullyAmortisedIntangibleAssets Text documentation The description of fully amortised intangible assets that are still in use. [Refer: Intangible assets other than goodwill] IAS 38.128 a Example
ifrs-full DescriptionOfFunctionalCurrency Text label Description of functional currency IAS 21.53 Disclosure, IAS 21.57 c Disclosure
ifrs-full DescriptionOfFunctionalCurrency Text documentation The description of the currency of the primary economic environment in which the entity operates. IAS 21.53 Disclosure, IAS 21.57 c Disclosure
ifrs-full DescriptionOfFundingArrangementsAndFundingPolicyThatAffectFutureContributions Text label Description of funding arrangements and funding policy that affect future contributions IAS 19.147 a Disclosure, IAS 19.148 a Disclosure
ifrs-full DescriptionOfFundingArrangementsAndFundingPolicyThatAffectFutureContributions Text documentation The description of funding arrangements and the funding policy that affect future contributions to defined benefit plans. [Refer: Defined benefit plans [domain]] IAS 19.147 a Disclosure, IAS 19.148 a Disclosure
ifrs-full DescriptionOfFundingPolicy Text label Description of funding policy IAS 26.35 c Disclosure
ifrs-full DescriptionOfFundingPolicy Text documentation The description of the policy for the transfer of assets to an entity (the fund) separate from the employer’s entity to meet future obligations for the payment of retirement benefits. IAS 26.35 c Disclosure
ifrs-full DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresAssets Text label Description of group within entity that decides entity’s valuation policies and procedures, assets IFRS 13.93 g Example, IFRS 13.IE65 a (i) Example
ifrs-full DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresAssets Text documentation The description of the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for assets. IFRS 13.93 g Example, IFRS 13.IE65 a (i) Example
ifrs-full DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresEntitysOwnEquityInstruments Text label Description of group within entity that decides entity’s valuation policies and procedures, entity’s own equity instruments IFRS 13.93 g Example, IFRS 13.IE65 a (i) Example
ifrs-full DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresEntitysOwnEquityInstruments Text documentation The description of the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for the entity’s own equity instruments. IFRS 13.93 g Example, IFRS 13.IE65 a (i) Example
ifrs-full DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresLiabilities Text label Description of group within entity that decides entity’s valuation policies and procedures, liabilities IFRS 13.93 g Example, IFRS 13.IE65 a (i) Example
ifrs-full DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresLiabilities Text documentation The description of the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for liabilities. IFRS 13.93 g Example, IFRS 13.IE65 a (i) Example
ifrs-full DescriptionOfGrowthRateUsedToExtrapolateCashFlowProjections Percent label Growth rate used to extrapolate cash flow projections IAS 36.134 d (iv) Disclosure, IAS 36.134 e (iv) Disclosure
ifrs-full DescriptionOfGrowthRateUsedToExtrapolateCashFlowProjections Percent documentation The growth rate used to extrapolate cash flow projections beyond the period covered by the most recent budgets/forecasts for a cash-generating unit (group of units). [Refer: Total for all cash-generating units [member]] IAS 36.134 d (iv) Disclosure, IAS 36.134 e (iv) Disclosure
ifrs-full DescriptionOfHedgingInstrumentsUsedToHedgeRiskExposuresAndHowTheyAreUsed Text label Description of hedging instruments used to hedge risk exposures and how they are used IFRS 7.22B a Disclosure
ifrs-full DescriptionOfHedgingInstrumentsUsedToHedgeRiskExposuresAndHowTheyAreUsed Text documentation The description of hedging instruments used to hedge risk exposures and how they are used. [Refer: Hedging instruments [domain]] IFRS 7.22B a Disclosure
ifrs-full DescriptionOfHistoricalInformationAboutCounterpartyDefaultRates Text label Description of historical information about counterparty default rates Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG23 c Example
ifrs-full DescriptionOfHistoricalInformationAboutCounterpartyDefaultRates Text commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG23 c Example
ifrs-full DescriptionOfHistoricalInformationAboutCounterpartyDefaultRates Text documentation The description of historical information about default rates of the party to the transaction other than the entity. Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG23 c Example
ifrs-full DescriptionOfHowAcquirerObtainedControlOfAcquiree Text label Description of how acquirer obtained control of acquiree IFRS 3.B64 d Disclosure
ifrs-full DescriptionOfHowAcquirerObtainedControlOfAcquiree Text documentation The description of how the acquirer obtained the power to govern the financial and operating policies of the acquiree so as to obtain benefits from its activities. IFRS 3.B64 d Disclosure
ifrs-full DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedAssets Text label Description of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated, assets IFRS 13.93 h (ii) Disclosure
ifrs-full DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedAssets Text documentation The description of how the effect on fair value measurement of assets due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated. IFRS 13.93 h (ii) Disclosure
ifrs-full DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedEntitysOwnEquityInstruments Text label Description of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated, entity’s own equity instruments IFRS 13.93 h (ii) Disclosure
ifrs-full DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedEntitysOwnEquityInstruments Text documentation The description of how the effect on fair value measurement of the entity’s own equity instruments due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated. [Refer: Classes of entity’s own equity instruments [domain]] IFRS 13.93 h (ii) Disclosure
ifrs-full DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedLiabilities Text label Description of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated, liabilities IFRS 13.93 h (ii) Disclosure
ifrs-full DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedLiabilities Text documentation The description of how the effect on the fair value measurement of liabilities due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated. IFRS 13.93 h (ii) Disclosure
ifrs-full DescriptionOfHowEntityDeterminedMaximumEconomicBenefitAvailable Text label Description of how entity determined maximum economic benefit available IAS 19.141 c (iv) Disclosure
ifrs-full DescriptionOfHowEntityDeterminedMaximumEconomicBenefitAvailable Text documentation The description of how the entity determined the maximum economic benefit available in relation to a defined benefit plan, i.e. whether those benefits would be in the form of refunds, reductions in future contributions or a combination of both. [Refer: Defined benefit plans [domain]] IAS 19.141 c (iv) Disclosure
ifrs-full DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13Assets Text label Description of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, assets IFRS 13.93 g Example, IFRS 13.IE65 d Example
ifrs-full DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13Assets Text documentation The description of how the entity determined that third-party information, such as broker quotes or pricing services, used in the fair value measurement of assets, was developed in accordance with IFRS 13. IFRS 13.93 g Example, IFRS 13.IE65 d Example
ifrs-full DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13EntitysOwnEquityInstruments Text label Description of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, entity’s own equity instruments IFRS 13.93 g Example, IFRS 13.IE65 d Example
ifrs-full DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13EntitysOwnEquityInstruments Text documentation The description of how the entity determined that third-party information, such as broker quotes or pricing services, used in the fair value measurement of the entity’s own equity instruments was developed in accordance with IFRS 13. [Refer: Classes of entity’s own equity instruments [domain]] IFRS 13.93 g Example, IFRS 13.IE65 d Example
ifrs-full DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13Liabilities Text label Description of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, liabilities IFRS 13.93 g Example, IFRS 13.IE65 d Example
ifrs-full DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13Liabilities Text documentation The description of how the entity determined that third-party information, such as broker quotes or pricing services, used in the fair value measurement of liabilities, was developed in accordance with IFRS 13. IFRS 13.93 g Example, IFRS 13.IE65 d Example
ifrs-full DescriptionOfHowEntityDeterminedWhichStructuredEntitiesItSponsored Text label Description of how entity determined which structured entities it sponsored IFRS 12.27 a Disclosure
ifrs-full DescriptionOfHowEntityDeterminedWhichStructuredEntitiesItSponsored Text documentation The description of how the entity has determined which structured entities it has sponsored. IFRS 12.27 a Disclosure
ifrs-full DescriptionOfHowEntityDeterminesConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17 Text label Description of how entity determines concentrations of risk that arises from contracts within scope of IFRS 17 IFRS 17.127 Disclosure
ifrs-full DescriptionOfHowEntityDeterminesConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17 Text documentation The description of how the entity determines the concentrations of risk that arises from contracts within the scope of IFRS 17. IFRS 17.127 Disclosure
ifrs-full DescriptionOfHowEntityDeterminesEconomicRelationshipBetweenHedgedItemAndHedgingInstrumentForPurposeOfAssessingHedgeEffectiveness Text label Description of how entity determines economic relationship between hedged item and hedging instrument for purpose of assessing hedge effectiveness IFRS 7.22B b Disclosure
ifrs-full DescriptionOfHowEntityDeterminesEconomicRelationshipBetweenHedgedItemAndHedgingInstrumentForPurposeOfAssessingHedgeEffectiveness Text documentation The description of how the entity determines the economic relationship between the hedged item and the hedging instrument for the purpose of assessing the hedge effectiveness. Hedge effectiveness is the extent to which changes in the fair value or the cash flows of the hedging instrument offset changes in the fair value or the cash flows of the hedged item. [Refer: Hedging instruments [domain]; Hedged items [domain]] IFRS 7.22B b Disclosure
ifrs-full DescriptionOfHowEntityEstablishesHedgeRatioAndWhatSourcesOfHedgeIneffectivenessAre Text label Description of how entity establishes hedge ratio and what sources of hedge ineffectiveness are IFRS 7.22B c Disclosure
ifrs-full DescriptionOfHowEntityEstablishesHedgeRatioAndWhatSourcesOfHedgeIneffectivenessAre Text documentation The description of how the entity establishes the hedge ratio and what are the sources of hedge ineffectiveness. Hedge ratio is the relationship between the quantity of the hedging instrument and the quantity of the hedged item in terms of their relative weighting. [Refer: Gain (loss) on hedge ineffectiveness] IFRS 7.22B c Disclosure
ifrs-full DescriptionOfHowEntityIsManagingProcessToTransitionToAlternativeBenchmarkRatesForHedgingRelationships Text label Description of how entity is managing process to transition to alternative benchmark rates for hedging relationships IFRS 7.24H c Disclosure
ifrs-full DescriptionOfHowEntityIsManagingProcessToTransitionToAlternativeBenchmarkRatesForHedgingRelationships Text documentation The description of how the entity is managing the process to transition to alternative benchmark rates for hedging relationships. IFRS 7.24H c Disclosure
ifrs-full DescriptionOfHowEntityManagesLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17 Text label Description of how entity manages liquidity risk that arises from contracts within scope of IFRS 17 IFRS 17.132 a Disclosure
ifrs-full DescriptionOfHowEntityManagesLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17 Text documentation The description of how the entity manages the liquidity risk that arises from contracts within the scope of IFRS 17. [Refer: Liquidity risk [member]] IFRS 17.132 a Disclosure
ifrs-full DescriptionOfHowEntityReflectsItsRiskManagementStrategyByUsingHedgeAccountingAndDesignatingHedgingRelationshipsThatItFrequentlyResets Text label Description of how entity reflects its risk management strategy by using hedge accounting and designating hedging relationships that it frequently resets IFRS 7.23C b (ii) Disclosure
ifrs-full DescriptionOfHowEntityReflectsItsRiskManagementStrategyByUsingHedgeAccountingAndDesignatingHedgingRelationshipsThatItFrequentlyResets Text documentation The description of how the entity reflects its risk management strategy by using hedge accounting and designating hedging relationships that it frequently resets. IFRS 7.23C b (ii) Disclosure
ifrs-full DescriptionOfHowForwardlookingInformationHasBeenIncorporatedIntoDeterminationOfExpectedCreditLosses Text label Description of how forward-looking information has been incorporated into determination of expected credit losses IFRS 7.35G b Disclosure
ifrs-full DescriptionOfHowForwardlookingInformationHasBeenIncorporatedIntoDeterminationOfExpectedCreditLosses Text documentation The description of how forward-looking information has been incorporated into the determination of expected credit losses, including the use of macroeconomic information. IFRS 7.35G b Disclosure
ifrs-full DescriptionOfHowFutureRecoveryOrReversalOfRegulatoryDeferralAccountBalancesIsAffectedByRisksAndUncertainty Text label Description of how future recovery or reversal of regulatory deferral account balances is affected by risks and uncertainty IFRS 14.30 c Disclosure
ifrs-full DescriptionOfHowFutureRecoveryOrReversalOfRegulatoryDeferralAccountBalancesIsAffectedByRisksAndUncertainty Text documentation The description of how the future recovery or reversal of regulatory deferral account balances is affected by risks and uncertainty. [Refer: Regulatory deferral account balances [domain]] IFRS 14.30 c Disclosure
ifrs-full DescriptionOfHowIssueCostsNotRecognisedAsExpenseWereRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination Text label Description of how issue costs not recognised as expense were recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination IFRS 3.B64 m Disclosure
ifrs-full DescriptionOfHowIssueCostsNotRecognisedAsExpenseWereRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination Text documentation The description of how issue costs not recognised as an expense were recognised for transactions recognised separately from the acquisition of assets and assumption of liabilities in business combinations. [Refer: Total for all business combinations [member]] IFRS 3.B64 m Disclosure
ifrs-full DescriptionOfHowManagementDeterminesConcentrations Text label Description of how management determines concentrations IFRS 7.B8 a Disclosure
ifrs-full DescriptionOfHowManagementDeterminesConcentrations Text documentation The description of how management determines concentrations of risks arising from financial instruments. [Refer: Classes of financial instruments [domain]] IFRS 7.B8 a Disclosure
ifrs-full DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueAssets Text label Description of how third-party information was taken into account when measuring fair value, assets IFRS 13.92 Example, IFRS 13.IE64 b Example
ifrs-full DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueAssets Text documentation The description of how third-party information, such as broker quotes, pricing services, net asset values and relevant market data, was taken into account when measuring the fair value of assets. IFRS 13.92 Example, IFRS 13.IE64 b Example
ifrs-full DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueEntitysOwnEquityInstruments Text label Description of how third-party information was taken into account when measuring fair value, entity’s own equity instruments IFRS 13.92 Example, IFRS 13.IE64 b Example
ifrs-full DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueEntitysOwnEquityInstruments Text documentation The description of how third-party information, such as broker quotes, pricing services, net asset values and relevant market data, was taken into account when measuring the fair value of the entity’s own equity instruments. [Refer: Classes of entity’s own equity instruments [domain]] IFRS 13.92 Example, IFRS 13.IE64 b Example
ifrs-full DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueLiabilities Text label Description of how third-party information was taken into account when measuring fair value, liabilities IFRS 13.92 Example, IFRS 13.IE64 b Example
ifrs-full DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueLiabilities Text documentation The description of how third-party information, such as broker quotes, pricing services, net asset values and relevant market data, was taken into account when measuring the fair value of liabilities. IFRS 13.92 Example, IFRS 13.IE64 b Example
ifrs-full DescriptionOfIdentificationOfFinancialStatementsToWhichSeparateFinancialStatementsRelate Text label Description of identification of financial statements to which separate financial statements relate IAS 27.17 Disclosure
ifrs-full DescriptionOfIdentificationOfFinancialStatementsToWhichSeparateFinancialStatementsRelate Text documentation The description of the identity of financial statements to which separate financial statements relate. IAS 27.17 Disclosure
ifrs-full DescriptionOfIdentityOfRateRegulators Text label Description of identity of rate regulator(s) IFRS 14.30 b Disclosure
ifrs-full DescriptionOfIdentityOfRateRegulators Text documentation The description of the identity of the rate regulator(s). A rate regulator is an authorised body that is empowered by statute or regulation to establish the rate or a range of rates that bind an entity. The rate regulator may be a third-party body or a related party of the entity, including the entity’s own governing board, if that body is required by statute or regulation to set rates both in the interest of the customers and to ensure the overall financial viability of the entity. IFRS 14.30 b Disclosure
ifrs-full DescriptionOfImpactOfRateRegulationOnCurrentAndDeferredTax Text label Description of impact of rate regulation on current and deferred tax IFRS 14.34 Disclosure
ifrs-full DescriptionOfImpactOfRateRegulationOnCurrentAndDeferredTax Text documentation The description of the impact of the rate regulation on the current and deferred tax. Rate regulation is a framework for establishing the prices that can be charged to customers for goods or services and that framework is subject to oversight and/or approval by a rate regulator. IFRS 14.34 Disclosure
ifrs-full DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan Text label Description of information about surplus or deficit of multi-employer or state plan IAS 19.148 d (iv) Disclosure
ifrs-full DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan Text documentation The description of available information about a surplus or deficit in a multi-employer or state plan that may affect the amount of future contributions. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]] IAS 19.148 d (iv) Disclosure
ifrs-full DescriptionOfInformationWhereFairValueDisclosuresNotRequired Text label Description of fact that fair value information has not been disclosed because fair value of instruments cannot be measured reliably Expired 2023-01-01 IFRS 7.30 a Disclosure
ifrs-full DescriptionOfInformationWhereFairValueDisclosuresNotRequired Text commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.30 a Disclosure
ifrs-full DescriptionOfInformationWhereFairValueDisclosuresNotRequired Text documentation The description of the fact that fair value information has not been disclosed because the fair value of instruments cannot be measured reliably. Expired 2023-01-01 IFRS 7.30 a Disclosure
ifrs-full DescriptionOfInitialApplicationOfStandardsOrInterpretations Text block label Disclosure of initial application of standards or interpretations [text block] IAS 8.28 Disclosure
ifrs-full DescriptionOfInitialApplicationOfStandardsOrInterpretations Text block documentation The disclosure of the initial application of an IFRS. [Refer: IFRSs [member]] IAS 8.28 Disclosure
ifrs-full DescriptionOfInputsToOptionPricingModelShareOptionsGranted Text label Description of inputs to option pricing model, share options granted IFRS 2.47 a (i) Disclosure
ifrs-full DescriptionOfInputsToOptionPricingModelShareOptionsGranted Text documentation The description of inputs to the option pricing model for share options granted. [Refer: Option pricing model [member]] IFRS 2.47 a (i) Disclosure
ifrs-full DescriptionOfInputsUsedInFairValueMeasurementAssets Text label Description of inputs used in fair value measurement, assets IFRS 13.93 d Disclosure
ifrs-full DescriptionOfInputsUsedInFairValueMeasurementAssets Text documentation The description of inputs used in the fair value measurement of assets. Inputs are the assumptions that market participants would use when pricing the asset, including assumptions about risk such as the risk inherent in a particular valuation technique used to measure fair value (such as a pricing model) and the risk inherent in the inputs to the valuation technique. IFRS 13.93 d Disclosure
ifrs-full DescriptionOfInputsUsedInFairValueMeasurementEntitysOwnEquityInstruments Text label Description of inputs used in fair value measurement, entity’s own equity instruments IFRS 13.93 d Disclosure
ifrs-full DescriptionOfInputsUsedInFairValueMeasurementEntitysOwnEquityInstruments Text documentation The description of inputs used in the fair value measurement of the entity’s own equity instruments. Inputs are the assumptions that market participants would use when pricing the entity’s own equity instrument, including assumptions about risk such as the risk inherent in a particular valuation technique used to measure fair value (such as a pricing model) and the risk inherent in the inputs to the valuation technique. IFRS 13.93 d Disclosure
ifrs-full DescriptionOfInputsUsedInFairValueMeasurementLiabilities Text label Description of inputs used in fair value measurement, liabilities IFRS 13.93 d Disclosure
ifrs-full DescriptionOfInputsUsedInFairValueMeasurementLiabilities Text documentation The description of inputs used in the fair value measurement of liabilities. Inputs are the assumptions that market participants would use when pricing the liability, including assumptions about risk such as the risk inherent in a particular valuation technique used to measure fair value (such as a pricing model) and the risk inherent in the inputs to the valuation technique. IFRS 13.93 d Disclosure
ifrs-full DescriptionOfIntentionsToProvideSupportToStructuredEntity Text label Description of intentions to provide support to structured entity IFRS 12.17 Disclosure, IFRS 12.31 Disclosure
ifrs-full DescriptionOfIntentionsToProvideSupportToStructuredEntity Text documentation The description of the entity’s current intentions to provide financial or other support to a structured entity, including intentions to assist the structured entity in obtaining financial support. IFRS 12.17 Disclosure, IFRS 12.31 Disclosure
ifrs-full DescriptionOfInternalCreditRatingsProcess Text label Description of internal credit ratings process Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG25 a Example, Expired 2023-01-01 IFRS 7.IG25 b Example
ifrs-full DescriptionOfInternalCreditRatingsProcess Text commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG25 a Example, Expired 2023-01-01 IFRS 7.IG25 b Example
ifrs-full DescriptionOfInternalCreditRatingsProcess Text documentation The description of the entity’s process for internal credit ratings. [Refer: Total for all internal credit grades [member]] Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG25 a Example, Expired 2023-01-01 IFRS 7.IG25 b Example
ifrs-full DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsAssets Text label Description of internal reporting procedures for discussing and assessing fair value measurements, assets IFRS 13.93 g Example, IFRS 13.IE65 a (iii) Example
ifrs-full DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsAssets Text documentation The description of the internal reporting procedures in place (for example, whether and, if so, how, pricing, risk management or audit committees discuss and assess the fair value measurements) for the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for assets. IFRS 13.93 g Example, IFRS 13.IE65 a (iii) Example
ifrs-full DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsEntitysOwnEquityInstruments Text label Description of internal reporting procedures for discussing and assessing fair value measurements, entity’s own equity instruments IFRS 13.93 g Example, IFRS 13.IE65 a (iii) Example
ifrs-full DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsEntitysOwnEquityInstruments Text documentation The description of the internal reporting procedures in place (for example, whether and, if so, how, pricing, risk management or audit committees discuss and assess the fair value measurements) for the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for the entity’s own equity instruments. [Refer: Classes of entity’s own equity instruments [domain]] IFRS 13.93 g Example, IFRS 13.IE65 a (iii) Example
ifrs-full DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsLiabilities Text label Description of internal reporting procedures for discussing and assessing fair value measurements, liabilities IFRS 13.93 g Example, IFRS 13.IE65 a (iii) Example
ifrs-full DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsLiabilities Text documentation The description of the internal reporting procedures in place (for example, whether and, if so, how, pricing, risk management or audit committees discuss and assess the fair value measurements) for the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for liabilities. IFRS 13.93 g Example, IFRS 13.IE65 a (iii) Example
ifrs-full DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementAssets Text label Description of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, assets IFRS 13.93 h (i) Disclosure
ifrs-full DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementAssets Text documentation The description of the interrelationships between unobservable inputs and of how they might magnify or mitigate the effect of changes in the unobservable inputs on the fair value measurement of assets. [Refer: Disclosure of significant unobservable inputs used in fair value measurement of assets [text block]] IFRS 13.93 h (i) Disclosure
ifrs-full DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementEntitysOwnEquityInstruments Text label Description of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, entity’s own equity instruments IFRS 13.93 h (i) Disclosure
ifrs-full DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementEntitysOwnEquityInstruments Text documentation The description of the interrelationships between unobservable inputs and of how they might magnify or mitigate the effect of changes in the unobservable inputs on the fair value measurement of the entity’s own equity instruments. [Refer: Disclosure of significant unobservable inputs used in fair value measurement of equity [text block]] IFRS 13.93 h (i) Disclosure
ifrs-full DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementLiabilities Text label Description of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, liabilities IFRS 13.93 h (i) Disclosure
ifrs-full DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementLiabilities Text documentation The description of the interrelationships between unobservable inputs and of how they might magnify or mitigate the effect of changes in the unobservable inputs on the fair value measurement of liabilities. [Refer: Disclosure of significant unobservable inputs used in fair value measurement of liabilities [text block]] IFRS 13.93 h (i) Disclosure
ifrs-full DescriptionOfInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModel Text label Description of investment property, at cost or in accordance with IFRS 16 within fair value model IAS 40.78 a Disclosure
ifrs-full DescriptionOfInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModel Text documentation The description of investment property measured at cost or in accordance with IFRS 16 within the fair value model, because the entity cannot measure the fair value reliably. [Refer: Investment property] IAS 40.78 a Disclosure
ifrs-full DescriptionOfInvestmentPropertyWhereFairValueInformationIsUnreliableCostModel Text label Description of investment property where fair value information is unreliable, cost model IAS 40.79 e (i) Disclosure
ifrs-full DescriptionOfInvestmentPropertyWhereFairValueInformationIsUnreliableCostModel Text documentation The description of investment property accounted for using the cost model for which the entity cannot measure the fair value reliably. [Refer: Investment property] IAS 40.79 e (i) Disclosure
ifrs-full DescriptionOfInvestmentsInEquityDesignatedAsMeasuredAtFairThroughOtherComprehensiveIncome Text label Description of investments in equity instruments designated at fair value through other comprehensive income IFRS 7.11A a Disclosure
ifrs-full DescriptionOfInvestmentsInEquityDesignatedAsMeasuredAtFairThroughOtherComprehensiveIncome Text documentation The description of the investments in equity instruments that have been designated at fair value through other comprehensive income. [Refer: Other comprehensive income] IFRS 7.11A a Disclosure
ifrs-full DescriptionOfJudgementsAndChangesInJudgementsThatSignificantlyAffectDeterminationOfAmountAndTimingOfRevenueFromContractsWithCustomers Text label Description of judgements, and changes in judgements, that significantly affect determination of amount and timing of revenue from contracts with customers IFRS 15.123 Disclosure
ifrs-full DescriptionOfJudgementsAndChangesInJudgementsThatSignificantlyAffectDeterminationOfAmountAndTimingOfRevenueFromContractsWithCustomers Text documentation The description of the judgements, and changes in the judgements, that significantly affect the determination of the amount and timing of revenue from contracts with customers. [Refer: Revenue from contracts with customers] IFRS 15.123 Disclosure
ifrs-full DescriptionOfJudgementsMadeByManagementInApplyingAggregationCriteriaForOperatingSegments Text label Description of judgements made by management in applying aggregation criteria for operating segments IFRS 8.22 aa Disclosure
ifrs-full DescriptionOfJudgementsMadeByManagementInApplyingAggregationCriteriaForOperatingSegments Text documentation The description of judgements made by the management in applying the aggregation criteria for operating segments. [Refer: Operating segments [member]] IFRS 8.22 aa Disclosure
ifrs-full DescriptionOfJudgementsMadeInDeterminingAmountOfCostsToObtainOrFulfilContractsWithCustomers Text label Description of judgements made in determining amount of costs to obtain or fulfil contracts with customers IFRS 15.127 a Disclosure
ifrs-full DescriptionOfJudgementsMadeInDeterminingAmountOfCostsToObtainOrFulfilContractsWithCustomers Text documentation The description of the judgements made in determining the amount of the costs to obtain or fulfil contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers] IFRS 15.127 a Disclosure
ifrs-full DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate Text label Description of justification for using growth rate that exceeds long-term average growth rate IAS 36.134 d (iv) Disclosure
ifrs-full DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate Text documentation The description of the justification for using any growth rate to extrapolate cash flow projections that exceeds the long-term average growth rate for the products, industries or country (countries) in which the entity operates, or for the market to which a cash-generating unit (group of units) is dedicated. [Refer: Total for all cash-generating units [member]] IAS 36.134 d (iv) Disclosure
ifrs-full DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections Text label Description of key assumptions on which management has based cash flow projections IAS 36.134 d (i) Disclosure, IAS 36.135 c Disclosure
ifrs-full DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections Text documentation The description of key assumptions on which management has based its cash flow projections for the period covered by the most recent budgets/forecasts for a cash-generating unit (group of units). Key assumptions are those to which the unit’s (group of units’) recoverable amount is most sensitive. [Refer: Total for all cash-generating units [member]] IAS 36.134 d (i) Disclosure, IAS 36.135 c Disclosure
ifrs-full DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal Text label Description of key assumptions on which management has based determination of fair value less costs of disposal IAS 36.130 f (iii) Disclosure, IAS 36.134 e (i) Disclosure
ifrs-full DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal Text documentation The description of key assumptions on which management has based its determination of fair value less costs of disposal for a cash-generating unit (group of units). Key assumptions are those to which the unit’s (group of units’) recoverable amount is most sensitive. [Refer: Total for all cash-generating units [member]] IAS 36.130 f (iii) Disclosure, IAS 36.134 e (i) Disclosure
ifrs-full DescriptionOfLevelOfFairValueHierarchyWithinWhichFairValueMeasurementIsCategorised Text label Description of level of fair value hierarchy within which fair value measurement is categorised IAS 36.130 f (i) Disclosure, IAS 36.134 e (iiA) Disclosure
ifrs-full DescriptionOfLevelOfFairValueHierarchyWithinWhichFairValueMeasurementIsCategorised Text documentation The description of the level of the fair value hierarchy within which the fair value measurement is categorised in its entirety (without giving regard to the observability of “costs of disposal”) for a cash-generating unit (“group of units”). [Refer: Total for all cash-generating units [member]] IAS 36.130 f (i) Disclosure, IAS 36.134 e (iiA) Disclosure
ifrs-full DescriptionOfLimitationsOfMethodsUsedInPreparingSensitivityAnalysisForActuarialAssumptions Text label Description of limitations of methods used in preparing sensitivity analysis for actuarial assumptions IAS 19.145 b Disclosure
ifrs-full DescriptionOfLimitationsOfMethodsUsedInPreparingSensitivityAnalysisForActuarialAssumptions Text documentation The description of the limitations of the methods used in preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [domain]] IAS 19.145 b Disclosure
ifrs-full DescriptionOfLineItemInStatementOfComprehensiveIncomeInWhichGainOrLossAsResultOfRemeasuringToFairValueEquityInterestIsRecognised Text label Description of line item of statement of comprehensive income in which gain or loss as result of remeasuring to fair value equity interest is recognised IFRS 3.B64 p (ii) Disclosure
ifrs-full DescriptionOfLineItemInStatementOfComprehensiveIncomeInWhichGainOrLossAsResultOfRemeasuringToFairValueEquityInterestIsRecognised Text documentation The description of the line item of the statement of comprehensive income in which the gain or loss is recognised as a result of remeasuring to fair value the equity interest in the acquiree held by the acquirer before the business combination. [Refer: Total for all business combinations [member]] IFRS 3.B64 p (ii) Disclosure
ifrs-full DescriptionOfLineItemInStatementOfComprehensiveIncomeThatIncludesReclassificationAdjustments Text label Description of line item in statement of comprehensive income that includes reclassification adjustments IFRS 7.24C b (v) Disclosure
ifrs-full DescriptionOfLineItemInStatementOfComprehensiveIncomeThatIncludesReclassificationAdjustments Text documentation The description of the line item in the statement of comprehensive income that includes the reclassification adjustments. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. IFRS 7.24C b (v) Disclosure
ifrs-full DescriptionOfLineItemInStatementOfComprehensiveIncomeThatIncludesRecognisedHedgeIneffectiveness Text label Description of line item in statement of comprehensive income that includes recognised hedge ineffectiveness IFRS 7.24C a (ii) Disclosure, IFRS 7.24C b (iii) Disclosure
ifrs-full DescriptionOfLineItemInStatementOfComprehensiveIncomeThatIncludesRecognisedHedgeIneffectiveness Text documentation The description of the line item in the statement of comprehensive income that includes the recognised hedge ineffectiveness. [Refer: Gain (loss) on hedge ineffectiveness] IFRS 7.24C a (ii) Disclosure, IFRS 7.24C b (iii) Disclosure
ifrs-full DescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgedItem Text label Description of line item in statement of financial position that includes hedged item IFRS 7.24B a (iii) Disclosure
ifrs-full DescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgedItem Text documentation The description of the line item in the statement of financial position that includes the hedged item. [Refer: Hedged items [domain]] IFRS 7.24B a (iii) Disclosure
ifrs-full DescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgingInstrument Text label Description of line item in statement of financial position that includes hedging instrument IFRS 7.24A b Disclosure
ifrs-full DescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgingInstrument Text documentation The description of the line item in the statement of financial position that includes the hedging instrument. [Refer: Hedging instruments [domain]] IFRS 7.24A b Disclosure
ifrs-full DescriptionOfLineItemsForAcquisitionRelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination Text label Description of line items in statement of comprehensive income for amounts of acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination IFRS 3.B64 m Disclosure
ifrs-full DescriptionOfLineItemsForAcquisitionRelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination Text documentation The description of line items in the statement of comprehensive income for amounts of acquisition-related costs recognised as expense for transactions recognised separately from the acquisition of assets and assumption of liabilities in business combinations. [Refer: Total for all business combinations [member]; Acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination] IFRS 3.B64 m Disclosure
ifrs-full DescriptionOfLineItemsInFinancialStatementsForAmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination Text label Description of line items in financial statements for amounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination IFRS 3.B64 l (iii) Disclosure
ifrs-full DescriptionOfLineItemsInFinancialStatementsForAmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination Text documentation The description of the line items in the financial statements where amounts recognised for transactions recognised separately from the acquisition of assets and assumption of liabilities in business combinations are included. [Refer: Total for all business combinations [member]; Amounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination] IFRS 3.B64 l (iii) Disclosure
ifrs-full DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementAssets Text label Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, assets IFRS 13.93 e (ii) Disclosure
ifrs-full DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementAssets Text documentation The description of the line item(s) in other comprehensive income in which the gains (losses) during the period for assets measured at fair value are recognised. [Refer: At fair value [member]; Other comprehensive income] IFRS 13.93 e (ii) Disclosure
ifrs-full DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementEntitysOwnEquityInstruments Text label Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, entity’s own equity instruments IFRS 13.93 e (ii) Disclosure
ifrs-full DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementEntitysOwnEquityInstruments Text documentation The description of the line item(s) in other comprehensive income in which the gains (losses) during the period for the entity’s own equity instruments measured at fair value are recognised. [Refer: At fair value [member]; Classes of entity’s own equity instruments [domain]; Other comprehensive income] IFRS 13.93 e (ii) Disclosure
ifrs-full DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementLiabilities Text label Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, liabilities IFRS 13.93 e (ii) Disclosure
ifrs-full DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementLiabilities Text documentation The description of the line item(s) in other comprehensive income in which the gains (losses) during the period for liabilities measured at fair value are recognised. [Refer: At fair value [member]; Other comprehensive income] IFRS 13.93 e (ii) Disclosure
ifrs-full DescriptionOfLineItemsInProfitOrLossInWhichGainLossOnCessationOfConsolidationOfSubsidiariesIsRecognised Text label Description of line item(s) in profit or loss in which gain (loss) on cessation of consolidation of subsidiaries is recognised IFRS 12.9B c Disclosure
ifrs-full DescriptionOfLineItemsInProfitOrLossInWhichGainLossOnCessationOfConsolidationOfSubsidiariesIsRecognised Text documentation The description of line item(s) in profit or loss in which gain (loss) on cessation of consolidation of subsidiaries due to change of investment entity status is recognised. [Refer: Disclosure of investment entities [text block]; Total for all subsidiaries [member]] IFRS 12.9B c Disclosure
ifrs-full DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementAssets Text label Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, assets IFRS 13.93 e (i) Disclosure
ifrs-full DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementAssets Text documentation The description of the line item(s) in profit or loss in which the gains (losses) during the period for assets measured at fair value are recognised. [Refer: At fair value [member]] IFRS 13.93 e (i) Disclosure
ifrs-full DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementEntitysOwnEquityInstruments Text label Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, entity’s own equity instruments IFRS 13.93 e (i) Disclosure
ifrs-full DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementEntitysOwnEquityInstruments Text documentation The description of the line item(s) in profit or loss in which the gains (losses) during the period for the entity’s own equity instruments measured at fair value are recognised. [Refer: Classes of entity’s own equity instruments [domain]] IFRS 13.93 e (i) Disclosure
ifrs-full DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementLiabilities Text label Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, liabilities IFRS 13.93 e (i) Disclosure
ifrs-full DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementLiabilities Text documentation The description of the line item(s) in profit or loss in which the gains (losses) during the period for liabilities measured at fair value are recognised. [Refer: At fair value [member]] IFRS 13.93 e (i) Disclosure
ifrs-full DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForAssetsHeldAtEndOfPeriodAreRecognisedFairValueMeasurement Text label Description of line items in profit or loss where gains (losses) attributable to change in unrealised gains or losses for assets held at end of period are recognised, fair value measurement IFRS 13.93 f Disclosure
ifrs-full DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForAssetsHeldAtEndOfPeriodAreRecognisedFairValueMeasurement Text documentation The description of the line item(s) in profit or loss in which gains (losses) for the period recognised in profit or loss are reported for assets measured at fair value that are attributable to the change in unrealised gains (losses) relating to those assets held at the end of the reporting period. [Refer: At fair value [member]] IFRS 13.93 f Disclosure
ifrs-full DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForEntitysOwnEquityInstrumentsHeldAtEndOfPeriodAreRecognisedFairValueMeasurement Text label Description of line items in profit or loss where gains (losses) attributable to change in unrealised gains or losses for entity’s own equity instruments held at end of period are recognised, fair value measurement IFRS 13.93 f Disclosure
ifrs-full DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForEntitysOwnEquityInstrumentsHeldAtEndOfPeriodAreRecognisedFairValueMeasurement Text documentation The description of the line item(s) in profit or loss in which gains (losses) for the period recognised in profit or loss are reported for the entity’s own equity instruments measured at fair value that are attributable to the change in unrealised gains or losses relating to those instruments held at the end of the reporting period. [Refer: At fair value [member]; Classes of entity’s own equity instruments [domain]] IFRS 13.93 f Disclosure
ifrs-full DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForLiabilitiesHeldAtEndOfPeriodAreRecognisedFairValueMeasurement Text label Description of line items in profit or loss where gains (losses) attributable to change in unrealised gains or losses for liabilities held at end of period are recognised, fair value measurement IFRS 13.93 f Disclosure
ifrs-full DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForLiabilitiesHeldAtEndOfPeriodAreRecognisedFairValueMeasurement Text documentation The description of the line item(s) in profit or loss in which gains (losses) for the period recognised in profit or loss are reported for liabilities measured at fair value that are attributable to the change in unrealised gains (losses) relating to those liabilities held at the end of the reporting period. [Refer: At fair value [member]] IFRS 13.93 f Disclosure
ifrs-full DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreIncluded Text label Description of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are included IAS 36.126 a Disclosure
ifrs-full DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreIncluded Text documentation The description of line item(s) of the statement of comprehensive income in which impairment losses recognised in profit or loss are included. [Refer: Impairment loss (reversal of impairment loss) recognised in profit or loss] IAS 36.126 a Disclosure
ifrs-full DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreReversed Text label Description of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are reversed IAS 36.126 b Disclosure
ifrs-full DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreReversed Text documentation The description of line item(s) of the statement of comprehensive income in which impairment losses recognised in profit or loss are reversed. [Refer: Impairment loss (reversal of impairment loss) recognised in profit or loss] IAS 36.126 b Disclosure
ifrs-full DescriptionOfLineItemsInStatementOfComprehensiveIncomeThatIncludesProceedsAndCostIncludedInProfitOrLossInAccordanceWithParagraph20AOfIAS16 Text label Description of line item(s) in statement of comprehensive income that include(s) proceeds and cost included in profit or loss in accordance with paragraph 20A of IAS 16 IAS 16.74A b Disclosure
ifrs-full DescriptionOfLineItemsInStatementOfComprehensiveIncomeThatIncludesProceedsAndCostIncludedInProfitOrLossInAccordanceWithParagraph20AOfIAS16 Text documentation Description of line item(s) in the statement of comprehensive income that include(s) proceeds and cost included in profit or loss in accordance with paragraph 20A of IAS 16. [Refer: Proceeds included in profit or loss in accordance with paragraph 20A of IAS 16 that relate to items produced that are not output of entity’s ordinary activities; Cost included in profit or loss in accordance with paragraph 20A of IAS 16 that relates to items produced that are not output of entity’s ordinary activities] IAS 16.74A b Disclosure
ifrs-full DescriptionOfLineItemsInStatementOfFinancialPositionInWhichAssetsAndLiabilitiesRecognisedInRelationToStructuredEntitiesAreRecognised Text label Description of line items in statement of financial position in which assets and liabilities recognised in relation to structured entities are recognised IFRS 12.29 b Disclosure
ifrs-full DescriptionOfLineItemsInStatementOfFinancialPositionInWhichAssetsAndLiabilitiesRecognisedInRelationToStructuredEntitiesAreRecognised Text documentation The description of the line items in the statement of financial position in which assets and liabilities in relation to structured entities are recognised. IFRS 12.29 b Disclosure
ifrs-full DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeLeaseLiabilities Text label Description of line items in statement of financial position which include lease liabilities IFRS 16.47 b Disclosure
ifrs-full DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeLeaseLiabilities Text documentation The description of the line items in the statement of financial position that include the lease liabilities. [Refer: Lease liabilities] IFRS 16.47 b Disclosure
ifrs-full DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeRightofuseAssets Text label Description of line items in statement of financial position which include right-of-use assets IFRS 16.47 a (ii) Disclosure
ifrs-full DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeRightofuseAssets Text documentation The description of the line items in the statement of financial position that include the right-of-use assets. [Refer: Right-of-use assets] IFRS 16.47 a (ii) Disclosure
ifrs-full DescriptionOfLinkBetweenReimbursementRightAndRelatedObligation Text label Description of link between reimbursement right and related obligation IAS 19.140 b Disclosure
ifrs-full DescriptionOfLinkBetweenReimbursementRightAndRelatedObligation Text documentation The description of the link between a reimbursement right and the related defined benefit obligation. [Refer: Reimbursement rights related to defined benefit obligation, at fair value] IAS 19.140 b Disclosure
ifrs-full DescriptionOfMajorAssumptionsMadeConcerningFutureEventsContingentLiabilitiesInBusinessCombination Text label Description of major assumptions made concerning future events, contingent liabilities in business combination IFRS 3.B64 j Disclosure, IFRS 3.B67 c Disclosure
ifrs-full DescriptionOfMajorAssumptionsMadeConcerningFutureEventsContingentLiabilitiesInBusinessCombination Text documentation The description of the major assumptions made concerning future events that may affect the amount required to settle a contingent liability recognised in a business combination. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]] IFRS 3.B64 j Disclosure, IFRS 3.B67 c Disclosure
ifrs-full DescriptionOfMajorAssumptionsMadeConcerningFutureEventsOtherProvisions Text label Description of major assumptions made concerning future events, other provisions IAS 37.85 b Disclosure
ifrs-full DescriptionOfMajorAssumptionsMadeConcerningFutureEventsOtherProvisions Text documentation The description of the major assumptions made concerning future events that may affect the amount required to settle a provision. [Refer: Other provisions] IAS 37.85 b Disclosure
ifrs-full DescriptionOfManagementsApproachToDeterminingValuesAssignedToKeyAssumptions Text label Description of management’s approach to determining values assigned to key assumptions IAS 36.134 d (ii) Disclosure, IAS 36.134 e (ii) Disclosure, IAS 36.135 d Disclosure
ifrs-full DescriptionOfManagementsApproachToDeterminingValuesAssignedToKeyAssumptions Text documentation The description of management’s approach to determining the value (or values) assigned to key assumptions, whether those value(s) reflect past experience or, if appropriate, are consistent with external sources of information and, if not, how and why they differ from past experience or external sources of information. Key assumptions are those to which the unit’s (group of units’) recoverable amount is most sensitive. IAS 36.134 d (ii) Disclosure, IAS 36.134 e (ii) Disclosure, IAS 36.135 d Disclosure
ifrs-full DescriptionOfManagingLiquidityRisk Text block label Disclosure of how entity manages liquidity risk [text block] IFRS 7.39 c Disclosure
ifrs-full DescriptionOfManagingLiquidityRisk Text block documentation The disclosure of how the entity manages its liquidity risk. [Refer: Liquidity risk [member]] IFRS 7.39 c Disclosure
ifrs-full DescriptionOfMaterialReconcilingItems Text label Description of material reconciling items IFRS 8.28 Disclosure
ifrs-full DescriptionOfMaterialReconcilingItems Text documentation The description of all material reconciling items. [Refer: Material reconciling items [member]] IFRS 8.28 Disclosure
ifrs-full DescriptionOfMaximumTermOfOptionsGrantedForSharebasedPaymentArrangement Text label Description of maximum term of options granted for share-based payment arrangement IFRS 2.45 a Disclosure
ifrs-full DescriptionOfMaximumTermOfOptionsGrantedForSharebasedPaymentArrangement Text documentation The description of the maximum term of options granted for a type of share-based payment arrangement that existed at any time during the period. An entity with substantially similar types of share-based payment arrangements may aggregate this information. [Refer: Types of share-based payment arrangements [domain]] IFRS 2.45 a Disclosure
ifrs-full DescriptionOfMeasurementBasisForNoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate Text label Description of measurement basis for non-controlling interest in acquiree recognised at acquisition date IFRS 3.B64 o (i) Disclosure
ifrs-full DescriptionOfMeasurementBasisForNoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate Text documentation The description of the measurement basis for a non-controlling interest in an acquiree recognised at the acquisition date for business combinations in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date. [Refer: Total for all business combinations [member]; Non-controlling interest in acquiree recognised at acquisition date] IFRS 3.B64 o (i) Disclosure
ifrs-full DescriptionOfMeasurementDifferencesForFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements Text label Description of measurement differences for financial assets subject to offsetting, enforceable master netting arrangements or similar agreements IFRS 7.B42 Disclosure
ifrs-full DescriptionOfMeasurementDifferencesForFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements Text documentation The description of any measurement differences for financial assets that are offset or that are subject to an enforceable master netting arrangement or similar agreement. [Refer: Financial assets] IFRS 7.B42 Disclosure
ifrs-full DescriptionOfMeasurementDifferencesForFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements Text label Description of measurement differences for financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements IFRS 7.B42 Disclosure
ifrs-full DescriptionOfMeasurementDifferencesForFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements Text documentation The description of any measurement differences for financial liabilities that are offset or that are subject to an enforceable master netting arrangement or similar agreement. [Refer: Financial liabilities] IFRS 7.B42 Disclosure
ifrs-full DescriptionOfMethodOfSettlementForSharebasedPaymentArrangement Text label Description of method of settlement for share-based payment arrangement IFRS 2.45 a Disclosure
ifrs-full DescriptionOfMethodOfSettlementForSharebasedPaymentArrangement Text documentation The description of the method of settlement (for example, whether in cash or equity) for a type of share-based payment arrangement that existed at any time during the period. An entity with substantially similar types of share-based payment arrangements may aggregate this information. [Refer: Types of share-based payment arrangements [domain]] IFRS 2.45 a Disclosure
ifrs-full DescriptionOfMethodologyUsedToDetermineWhetherPresentingEffectsOfChangesInLiabilitysCreditRiskInOtherComprehensiveIncomeWouldCreateOrEnlargeAccountingMismatchInProfitOrLoss Text label Description of methodology or methodologies used to determine whether presenting effects of changes in liability’s credit risk in other comprehensive income would create or enlarge accounting mismatch in profit or loss IFRS 7.11 c Disclosure
ifrs-full DescriptionOfMethodologyUsedToDetermineWhetherPresentingEffectsOfChangesInLiabilitysCreditRiskInOtherComprehensiveIncomeWouldCreateOrEnlargeAccountingMismatchInProfitOrLoss Text documentation The description of the methodology or methodologies used to determine whether presenting the effects of changes in a financial liability’s credit risk in other comprehensive income would create or enlarge an accounting mismatch in profit or loss. If an entity is required to present the effects of changes in a liability’s credit risk in profit or loss, the disclosure must include a detailed description of the economic relationship described between the characteristics of the liability and the characteristics of the other financial instruments measured at fair value through profit or loss whose value was changed as a result of changes in the liability’s credit risk. [Refer: Credit risk [member]; Classes of financial instruments [domain]; Other comprehensive income] IFRS 7.11 c Disclosure
ifrs-full DescriptionOfMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions Text label Description of methods and assumptions used in preparing sensitivity analysis for actuarial assumptions IAS 19.145 b Disclosure
ifrs-full DescriptionOfMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions Text documentation The description of the methods and assumptions used when preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [domain]] IAS 19.145 b Disclosure
ifrs-full DescriptionOfMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17 Text label Description of methods and assumptions used in preparing sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17 IFRS 17.128 b Disclosure
ifrs-full DescriptionOfMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17 Text documentation The description of the methods and assumptions used in preparing the sensitivity analysis to changes in risk variables that arise from contracts within the scope of IFRS 17. IFRS 17.128 b Disclosure
ifrs-full DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementAssets Text label Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, assets IFRS 13.93 g Example, IFRS 13.IE65 e Example
ifrs-full DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementAssets Text documentation The description of the methods used to develop and substantiate the unobservable inputs used in the fair value measurement of assets. IFRS 13.93 g Example, IFRS 13.IE65 e Example
ifrs-full DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementEntitysOwnEquityInstruments Text label Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, entity’s own equity instruments IFRS 13.93 g Example, IFRS 13.IE65 e Example
ifrs-full DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementEntitysOwnEquityInstruments Text documentation The description of the methods used to develop and substantiate the unobservable inputs used in the fair value measurement of the entity’s own equity instruments. [Refer: Classes of entity’s own equity instruments [domain]] IFRS 13.93 g Example, IFRS 13.IE65 e Example
ifrs-full DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementLiabilities Text label Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, liabilities IFRS 13.93 g Example, IFRS 13.IE65 e Example
ifrs-full DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementLiabilities Text documentation The description of the methods used to develop and substantiate the unobservable inputs used in the fair value measurement of liabilities. IFRS 13.93 g Example, IFRS 13.IE65 e Example
ifrs-full DescriptionOfMethodsUsedToMeasureContractsWithinScopeOfIFRS17AndProcessesForEstimatingInputsToThoseMethods Text label Description of methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methods IFRS 17.117 a Disclosure
ifrs-full DescriptionOfMethodsUsedToMeasureContractsWithinScopeOfIFRS17AndProcessesForEstimatingInputsToThoseMethods Text documentation The description of the methods used to measure contracts within the scope of IFRS 17 and the processes for estimating the inputs to those methods. IFRS 17.117 a Disclosure
ifrs-full DescriptionOfMethodsUsedToMeasureFairValueOfNoncashAssetsDeclaredForDistributionToOwnersBeforeFinancialStatementsAuthorisedForIssue Text label Description of methods used to measure fair value of non-cash assets declared for distribution to owners before financial statements authorised for issue IFRIC 17.17 c Disclosure
ifrs-full DescriptionOfMethodsUsedToMeasureFairValueOfNoncashAssetsDeclaredForDistributionToOwnersBeforeFinancialStatementsAuthorisedForIssue Text documentation The description of methods used to measure the fair value of non-cash assets declared to be distributed as a dividend, when the declaration date is after the end of the reporting period but before the financial statements are authorised for issue. [Refer: Non-cash assets declared for distribution to owners before financial statements authorised for issue] IFRIC 17.17 c Disclosure
ifrs-full DescriptionOfMethodsUsedToMeasureRisksThatAriseFromContractsWithinScopeOfIFRS17 Text label Description of methods used to measure risks that arise from contracts within scope of IFRS 17 IFRS 17.124 b Disclosure
ifrs-full DescriptionOfMethodsUsedToMeasureRisksThatAriseFromContractsWithinScopeOfIFRS17 Text documentation The description of the methods used to measure the risks that arise from contracts within the scope of IFRS 17. IFRS 17.124 b Disclosure
ifrs-full DescriptionOfMethodsUsedToRecogniseRevenueFromContractsWithCustomers Text label Description of methods used to recognise revenue from contracts with customers IFRS 15.124 a Disclosure
ifrs-full DescriptionOfMethodsUsedToRecogniseRevenueFromContractsWithCustomers Text documentation The description of the methods used to recognise revenue from contracts with customers. [Refer: Revenue from contracts with customers] IFRS 15.124 a Disclosure
ifrs-full DescriptionOfMethodToRecogniseInsuranceAcquisitionCashFlowsWhenUsingPremiumAllocationApproach Text label Description of method to recognise insurance acquisition cash flows when using premium allocation approach IFRS 17.97 c Disclosure
ifrs-full DescriptionOfMethodToRecogniseInsuranceAcquisitionCashFlowsWhenUsingPremiumAllocationApproach Text documentation The description of the method chosen by an entity that uses the premium allocation approach to recognise insurance acquisition cash flows applying paragraph 59(a) of IFRS 17. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts. [Refer: Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)] IFRS 17.97 c Disclosure
ifrs-full DescriptionOfMethodUsedAndAssumptionsMadeToIncorporateEffectsOfExpectedEarlyExerciseShareOptionsGranted Text label Description of method used and assumptions made to incorporate effects of expected early exercise, share options granted IFRS 2.47 a (i) Disclosure
ifrs-full DescriptionOfMethodUsedAndAssumptionsMadeToIncorporateEffectsOfExpectedEarlyExerciseShareOptionsGranted Text documentation The description of the method used and the assumptions made to incorporate the effects of exercising granted share options early. IFRS 2.47 a (i) Disclosure
ifrs-full DescriptionOfMethodUsedToDetermineAmortisationOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomers Text label Description of method used to determine amortisation of assets recognised from costs to obtain or fulfil contracts with customers IFRS 15.127 b Disclosure
ifrs-full DescriptionOfMethodUsedToDetermineAmortisationOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomers Text documentation The description of the method used to determine the amortisation of the assets recognised from the costs to obtain or fulfil contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers] IFRS 15.127 b Disclosure
ifrs-full DescriptionOfNatureAmountAndCorrectionOfAccountingErrorsInPriorPeriodsEstimate Text block label Description of nature of accounting errors in prior periods [text block] IAS 8.49 a Disclosure
ifrs-full DescriptionOfNatureAmountAndCorrectionOfAccountingErrorsInPriorPeriodsEstimate Text block documentation The description of the nature of accounting errors in prior periods. IAS 8.49 a Disclosure
ifrs-full DescriptionOfNatureAndAmountOfAnyMeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsideration Text label Description of nature of any measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration IFRS 3.B67 a (iii) Disclosure
ifrs-full DescriptionOfNatureAndAmountOfAnyMeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsideration Text documentation The description of the nature of the measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration for which initial accounting for a business combination is incomplete. [Refer: Non-controlling interests; Measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration; Total for all business combinations [member]] IFRS 3.B67 a (iii) Disclosure
ifrs-full DescriptionOfNatureAndAmountOfChangeInAccountingEstimate Text block label Description of nature of change in accounting estimate [text block] IAS 8.39 Disclosure
ifrs-full DescriptionOfNatureAndAmountOfChangeInAccountingEstimate Text block documentation The description of the nature of changes in accounting estimates that have effects in the current period or are expected to have effects in future periods. IAS 8.39 Disclosure
ifrs-full DescriptionOfNatureAndAmountOfChangeInEstimateDuringFinalInterimPeriod Text label Description of nature and amount of change in estimate during final interim period IAS 34.26 Disclosure
ifrs-full DescriptionOfNatureAndAmountOfChangeInEstimateDuringFinalInterimPeriod Text documentation The description of the nature and amount of change in an estimate of an amount reported in an interim period that is changed significantly during the final interim period of the financial year. IAS 34.26 Disclosure
ifrs-full DescriptionOfNatureAndCarryingAmountOfAssetsObtained Text label Description of nature of assets obtained by taking possession of collateral or calling on other credit enhancements IFRS 7.38 a Disclosure
ifrs-full DescriptionOfNatureAndCarryingAmountOfAssetsObtained Text documentation The description of the nature of financial or non-financial assets obtained by the entity taking possession of the collateral it holds as security or calling on other credit enhancements (for example, guarantees). [Refer: Guarantees [member]; Assets obtained by taking possession of collateral or calling on other credit enhancements; Financial assets] IFRS 7.38 a Disclosure
ifrs-full DescriptionOfNatureAndEffectOfAnyAsymmetricalAllocationsToReportableSegments Text label Description of nature and effect of any asymmetrical allocations to reportable segments IFRS 8.27 f Disclosure
ifrs-full DescriptionOfNatureAndEffectOfAnyAsymmetricalAllocationsToReportableSegments Text documentation The description of the nature and effect of any asymmetrical allocations to reportable segments. For example, an entity might allocate depreciation expense to a segment without allocating the related depreciable assets to that segment. [Refer: Reportable segments [member]] IFRS 8.27 f Disclosure
ifrs-full DescriptionOfNatureAndExtentOfGovernmentGrantsForAgriculturalActivityRecognisedInFinancialStatements Text label Description of nature and extent of government grants for agricultural activity recognised in financial statements IAS 41.57 a Disclosure
ifrs-full DescriptionOfNatureAndExtentOfGovernmentGrantsForAgriculturalActivityRecognisedInFinancialStatements Text documentation The description of the nature and extent of government grants for agricultural activity recognised in the financial statements. [Refer: Government [member]; Government grants] IAS 41.57 a Disclosure
ifrs-full DescriptionOfNatureAndExtentOfGovernmentGrantsRecognisedInFinancialStatements Text label Description of nature and extent of government grants recognised in financial statements IAS 20.39 b Disclosure
ifrs-full DescriptionOfNatureAndExtentOfGovernmentGrantsRecognisedInFinancialStatements Text documentation The description of the nature and extent of government grants recognised in the financial statements. [Refer: Government grants] IAS 20.39 b Disclosure
ifrs-full DescriptionOfNatureAndExtentOfRateregulatedActivity Text label Description of nature and extent of rate-regulated activity IFRS 14.30 a Disclosure
ifrs-full DescriptionOfNatureAndExtentOfRateregulatedActivity Text documentation The description of the nature and extent of the rate-regulated activity. [Refer: Types of rate-regulated activities [domain]] IFRS 14.30 a Disclosure
ifrs-full DescriptionOfNatureAndExtentOfSignificantRestrictionsOnTransferOfFundsToParent Text label Description of nature and extent of significant restrictions on transfer of funds to entity IFRS 12.19D a Disclosure, IFRS 12.22 a Disclosure
ifrs-full DescriptionOfNatureAndExtentOfSignificantRestrictionsOnTransferOfFundsToParent Text documentation The description of the nature and extent of any significant restrictions (for example, resulting from borrowing arrangements or regulatory requirements) on the ability of other entities to transfer funds to the reporting entity in the form of cash dividends or to repay loans or advances. IFRS 12.19D a Disclosure, IFRS 12.22 a Disclosure
ifrs-full DescriptionOfNatureAndExtentToWhichProtectiveRightsOfNoncontrollingInterestsCanSignificantlyRestrictEntitysAbilityToAccessOrUseAssetsAndSettleLiabilitiesOfGroup Text label Description of nature and extent to which protective rights of non-controlling interests can significantly restrict entity’s ability to access or use assets and settle liabilities of group IFRS 12.13 b Disclosure
ifrs-full DescriptionOfNatureAndExtentToWhichProtectiveRightsOfNoncontrollingInterestsCanSignificantlyRestrictEntitysAbilityToAccessOrUseAssetsAndSettleLiabilitiesOfGroup Text documentation The description of the nature and extent to which protective rights of non-controlling interests can significantly restrict the entity’s ability to access or use the assets and settle the liabilities of the group (such as when a parent is obliged to settle the liabilities of a subsidiary before settling its own liabilities, or when approval of non-controlling interests is required either to access the assets or to settle the liabilities of a subsidiary). Protective rights are rights designed to protect the interest of the party holding those rights without giving that party power over the entity to which those rights relate. [Refer: Non-controlling interests; Total for all subsidiaries [member]] IFRS 12.13 b Disclosure
ifrs-full DescriptionOfNatureAndFinancialEffectOfBusinessCombinationsAfterReportingPeriodBeforeStatementsAuthorisedForIssue Text label Description of nature and financial effect of business combinations after reporting period before statements authorised for issue IFRS 3.59 b Disclosure
ifrs-full DescriptionOfNatureAndFinancialEffectOfBusinessCombinationsAfterReportingPeriodBeforeStatementsAuthorisedForIssue Text documentation The description of the nature and financial effect of business combinations after the end of the reporting period but before the financial statements are authorised for issue. [Refer: Total for all business combinations [member]] IFRS 3.59 b Disclosure
ifrs-full DescriptionOfNatureAndFinancialEffectOfBusinessCombinationsDuringPeriod Text label Description of nature and financial effect of business combinations during period IFRS 3.59 a Disclosure
ifrs-full DescriptionOfNatureAndFinancialEffectOfBusinessCombinationsDuringPeriod Text documentation The description of the nature and financial effect of business combinations during the current reporting period. [Refer: Total for all business combinations [member]] IFRS 3.59 a Disclosure
ifrs-full DescriptionOfNatureAndPurposeOfReservesWithinEquity Text label Description of nature and purpose of reserves within equity IAS 1.79 b Disclosure
ifrs-full DescriptionOfNatureAndPurposeOfReservesWithinEquity Text documentation The description of the nature and purpose of reserves within equity. [Refer: Other reserves] IAS 1.79 b Disclosure
ifrs-full DescriptionOfNatureOfActivitiesOfBiologicalAssets Text label Description of nature of activities of biological assets IAS 41.46 a Disclosure
ifrs-full DescriptionOfNatureOfActivitiesOfBiologicalAssets Text documentation The description of the nature of activities involving biological assets. [Refer: Biological assets] IAS 41.46 a Disclosure
ifrs-full DescriptionOfNatureOfAssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear Text label Description of nature of assets with significant risk of material adjustments within next financial year IAS 1.125 a Disclosure
ifrs-full DescriptionOfNatureOfAssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear Text documentation The description of the nature of assets that are subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those assets within the next financial year. IAS 1.125 a Disclosure
ifrs-full DescriptionOfNatureOfBenefitsProvidedByPlan Text label Description of nature of benefits provided by plan IAS 19.139 a (i) Disclosure
ifrs-full DescriptionOfNatureOfBenefitsProvidedByPlan Text documentation The description of the nature of the benefits provided by a defined benefit plan (for example, final salary defined benefit plan or contribution-based plan with guarantee). [Refer: Defined benefit plans [domain]] IAS 19.139 a (i) Disclosure
ifrs-full DescriptionOfNatureOfChangeInAccountingPolicy Text label Description of nature of change in accounting policy IAS 8.28 c Disclosure
ifrs-full DescriptionOfNatureOfChangeInAccountingPolicy Text documentation The description of the nature of a change in accounting policy related to an initial application of an IFRS. [Refer: IFRSs [member]] IAS 8.28 c Disclosure
ifrs-full DescriptionOfNatureOfChangesFromPriorPeriodsInMeasurementMethodsUsedToDetermineReportedSegmentProfitOrLossAndEffectOfThoseChangesOnMeasureOfSegmentProfitOrLoss Text label Description of nature of changes from prior periods in measurement methods used to determine reported segment profit or loss and effect of those changes on measure of segment profit or loss IFRS 8.27 e Disclosure
ifrs-full DescriptionOfNatureOfChangesFromPriorPeriodsInMeasurementMethodsUsedToDetermineReportedSegmentProfitOrLossAndEffectOfThoseChangesOnMeasureOfSegmentProfitOrLoss Text documentation The description of the nature of the changes from prior periods in the measurement methods used to determine reported segment profit or loss and the effect, if any, of those changes on the measure of segment profit (loss). [Refer: Reportable segments [member]] IFRS 8.27 e Disclosure
ifrs-full DescriptionOfNatureOfClassOfAssetsMeasuredAtFairValue Text label Description of nature of class of assets measured at fair value IFRS 13.92 Example, IFRS 13.IE64 a Example
ifrs-full DescriptionOfNatureOfClassOfAssetsMeasuredAtFairValue Text documentation The description of the nature of the class of assets being measured at fair value, including the characteristics of the items being measured, that are taken into account when determining the relevant inputs. [Refer: At fair value [member]] IFRS 13.92 Example, IFRS 13.IE64 a Example
ifrs-full DescriptionOfNatureOfClassOfEntitysOwnEquityInstrumentsMeasuredAtFairValue Text label Description of nature of class of entity’s own equity instruments measured at fair value IFRS 13.92 Example, IFRS 13.IE64 a Example
ifrs-full DescriptionOfNatureOfClassOfEntitysOwnEquityInstrumentsMeasuredAtFairValue Text documentation The description of the nature of the class of the entity’s own equity instruments being measured at fair value, including the characteristics of the items being measured, that are taken into account when determining the relevant inputs. [Refer: At fair value [member]; Classes of entity’s own equity instruments [domain]] IFRS 13.92 Example, IFRS 13.IE64 a Example
ifrs-full DescriptionOfNatureOfClassOfLiabilitiesMeasuredAtFairValue Text label Description of nature of class of liabilities measured at fair value IFRS 13.92 Example, IFRS 13.IE64 a Example
ifrs-full DescriptionOfNatureOfClassOfLiabilitiesMeasuredAtFairValue Text documentation The description of the nature of the class of liabilities being measured at fair value, including the characteristics of the items being measured, that are taken into account when determining the relevant inputs. [Refer: At fair value [member]] IFRS 13.92 Example, IFRS 13.IE64 a Example
ifrs-full DescriptionOfNatureOfContingentAssets Text label Description of nature of contingent assets IAS 37.89 Disclosure
ifrs-full DescriptionOfNatureOfContingentAssets Text documentation The description of the nature of possible assets that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the entity’s control. IAS 37.89 Disclosure
ifrs-full DescriptionOfNatureOfCounterparty Text label Description of nature of counterparty Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG23 b Example
ifrs-full DescriptionOfNatureOfCounterparty Text commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG23 b Example
ifrs-full DescriptionOfNatureOfCounterparty Text documentation The description of the nature of the party to a transaction other than the entity. Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG23 b Example
ifrs-full DescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsAssetsAndEntitysAssets Text label Description of nature of differences between measurements of reportable segments’ assets and entity’s assets IFRS 8.27 c Disclosure
ifrs-full DescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsAssetsAndEntitysAssets Text documentation The description of the nature of the differences between measurements of the reportable segments’ assets and the entity’s assets. Those differences could include accounting policies and policies for allocation of jointly used assets that are necessary for an understanding of the reported segment information. [Refer: Reportable segments [member]] IFRS 8.27 c Disclosure
ifrs-full DescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsLiabilitiesAndEntitysLiabilities Text label Description of nature of differences between measurements of reportable segments’ liabilities and entity’s liabilities IFRS 8.27 d Disclosure
ifrs-full DescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsLiabilitiesAndEntitysLiabilities Text documentation The description of the nature of the differences between measurements of the reportable segments’ liabilities and the entity’s liabilities. Those differences could include accounting policies and policies for the allocation of jointly utilised liabilities that are necessary for an understanding of the reported segment information. [Refer: Reportable segments [member]] IFRS 8.27 d Disclosure
ifrs-full DescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsProfitsOrLossesAndEntitysProfitOrLossBeforeIncomeTaxExpenseOrIncomeAndDiscontinuedOperations Text label Description of nature of differences between measurements of reportable segments’ profits or losses and entity’s profit or loss before income tax expense or income and discontinued operations IFRS 8.27 b Disclosure
ifrs-full DescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsProfitsOrLossesAndEntitysProfitOrLossBeforeIncomeTaxExpenseOrIncomeAndDiscontinuedOperations Text documentation The description of the nature of the differences between measurements of the reportable segments’ profits or losses and the entity’s profit or loss before income tax expense or income and discontinued operations. Those differences could include accounting policies and policies for the allocation of centrally incurred costs that are necessary for an understanding of the reported segment information. [Refer: Discontinued operations [member]; Reportable segments [member]] IFRS 8.27 b Disclosure
ifrs-full DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities Text label Description of nature of entity’s operations and principal activities IAS 1.138 b Disclosure
ifrs-full DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities Text documentation The description of the nature of the entity’s operations and principal activities. IAS 1.138 b Disclosure
ifrs-full DescriptionOfNatureOfEntitysRelationshipWithAssociate Text label Description of nature of entity’s relationship with associate IFRS 12.21 a (ii) Disclosure
ifrs-full DescriptionOfNatureOfEntitysRelationshipWithAssociate Text documentation The description of the nature of the entity’s relationship with an associate (for example, describing the nature of the activities of the associate and whether they are strategic to the entity’s activities). [Refer: Total for all associates [member]] IFRS 12.21 a (ii) Disclosure
ifrs-full DescriptionOfNatureOfEntitysRelationshipWithJointOperation Text label Description of nature of entity’s relationship with joint operation IFRS 12.21 a (ii) Disclosure
ifrs-full DescriptionOfNatureOfEntitysRelationshipWithJointOperation Text documentation The description of the nature of the entity’s relationship with a joint operation (for example, describing the nature of the activities of the joint operation and whether they are strategic to the entity’s activities). [Refer: Total for all joint operations [member]] IFRS 12.21 a (ii) Disclosure
ifrs-full DescriptionOfNatureOfEntitysRelationshipWithJointVenture Text label Description of nature of entity’s relationship with joint venture IFRS 12.21 a (ii) Disclosure
ifrs-full DescriptionOfNatureOfEntitysRelationshipWithJointVenture Text documentation The description of the nature of the entity’s relationship with a joint venture (for example, describing the nature of the activities of the joint venture and whether they are strategic to the entity’s activities). [Refer: Total for all joint ventures [member]] IFRS 12.21 a (ii) Disclosure
ifrs-full DescriptionOfNatureOfFinancialStatements Text label Description of nature of financial statements IAS 1.51 b Disclosure, IAS 27.16 a Disclosure, IAS 27.17 a Disclosure
ifrs-full DescriptionOfNatureOfFinancialStatements Text documentation The description of the nature of financial statements (for example, whether the financial statements are of an individual entity or a group of entities). IAS 1.51 b Disclosure, IAS 27.16 a Disclosure, IAS 27.17 a Disclosure
ifrs-full DescriptionOfNatureOfGoodsOrServicesThatEntityHasPromisedToTransfer Text label Description of nature of goods or services that entity has promised to transfer IFRS 15.119 c Disclosure
ifrs-full DescriptionOfNatureOfGoodsOrServicesThatEntityHasPromisedToTransfer Text documentation The description of the nature of the goods or services that the entity has promised to transfer to customers. IFRS 15.119 c Disclosure
ifrs-full DescriptionOfNatureOfImpendingChangeInAccountingPolicy Text label Description of nature of impending change in accounting policy IAS 8.31 b Example
ifrs-full DescriptionOfNatureOfImpendingChangeInAccountingPolicy Text documentation The description of the nature of the impending change or changes in accounting policy due to a new IFRS that has been issued but is not yet effective. IAS 8.31 b Example
ifrs-full DescriptionOfNatureOfIndividualAsset Text label Description of nature of individual asset IAS 36.130 c (i) Disclosure
ifrs-full DescriptionOfNatureOfIndividualAsset Text documentation The description of the nature of an individual asset for which material impairment loss is recognised or reversed during the period. [Refer: Impairment loss] IAS 36.130 c (i) Disclosure
ifrs-full DescriptionOfNatureOfInterestInFunds Text label Description of nature of interest in funds IFRIC 5.11 Disclosure
ifrs-full DescriptionOfNatureOfInterestInFunds Text documentation The description of the nature of the entity’s interest in decommissioning, restoration and environmental rehabilitation funds. IFRIC 5.11 Disclosure
ifrs-full DescriptionOfNatureOfLiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear Text label Description of nature of liabilities with significant risk of material adjustments within next financial year IAS 1.125 a Disclosure
ifrs-full DescriptionOfNatureOfLiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear Text documentation The description of the nature of liabilities that are subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those liabilities within the next financial year. IAS 1.125 a Disclosure
ifrs-full DescriptionOfNatureOfMainAdjustmentsThatWouldMakeHistoricalSummariesOrComparativeInformationPresentedInAccordanceWithPreviousGAAPComplyWithIFRSs Text label Description of nature of main adjustments that would make historical summaries or comparative information presented in accordance with previous GAAP comply with IFRSs IFRS 1.22 b Disclosure
ifrs-full DescriptionOfNatureOfMainAdjustmentsThatWouldMakeHistoricalSummariesOrComparativeInformationPresentedInAccordanceWithPreviousGAAPComplyWithIFRSs Text documentation The description of the nature of main adjustments that would make historical summaries or comparative information presented in accordance with previous GAAP comply with IFRSs. [Refer: Previous GAAP [member]; IFRSs [member]] IFRS 1.22 b Disclosure
ifrs-full DescriptionOfNatureOfNecessaryAdjustmentToProvideComparativeInformation Text label Description of nature of necessary adjustments to provide comparative information IAS 1.42 b Disclosure
ifrs-full DescriptionOfNatureOfNecessaryAdjustmentToProvideComparativeInformation Text documentation The description, when it is impracticable to reclassify comparative amounts, of the nature of the adjustments that would have been made if the amounts had been reclassified. IAS 1.42 b Disclosure
ifrs-full DescriptionOfNatureOfNonadjustingEventAfterReportingPeriod Text label Description of nature of non-adjusting event after reporting period IAS 10.21 a Disclosure
ifrs-full DescriptionOfNatureOfNonadjustingEventAfterReportingPeriod Text documentation The description of the nature of a non-adjusting event after the reporting period. [Refer: Non-adjusting events after reporting period [domain]] IAS 10.21 a Disclosure
ifrs-full DescriptionOfNatureOfNoncashAssetsHeldForDistributionToOwnersDeclaredBeforeFinancialStatementsAuthorisedForIssue Text label Description of nature of non-cash assets held for distribution to owners declared before financial statements authorised for issue IFRIC 17.17 a Disclosure
ifrs-full DescriptionOfNatureOfNoncashAssetsHeldForDistributionToOwnersDeclaredBeforeFinancialStatementsAuthorisedForIssue Text documentation The description of the nature of non-cash assets to be distributed as a dividend when the declaration date is after the end of the reporting period but before the financial statements are authorised for issue. IFRIC 17.17 a Disclosure
ifrs-full DescriptionOfNatureOfObligationContingentLiabilities Text label Description of nature of obligation, contingent liabilities IAS 37.86 Disclosure
ifrs-full DescriptionOfNatureOfObligationContingentLiabilities Text documentation The description of the nature of the obligation for contingent liabilities. [Refer: Classes of contingent liabilities [domain]] IAS 37.86 Disclosure
ifrs-full DescriptionOfNatureOfObligationContingentLiabilitiesInBusinessCombination Text label Description of nature of obligation, contingent liabilities in business combination IFRS 3.B64 j (i) Disclosure, IFRS 3.B64 j Disclosure, IFRS 3.B67 c Disclosure
ifrs-full DescriptionOfNatureOfObligationContingentLiabilitiesInBusinessCombination Text documentation The description of the nature of the obligation for contingent liabilities recognised in a business combination. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]] IFRS 3.B64 j (i) Disclosure, IFRS 3.B64 j Disclosure, IFRS 3.B67 c Disclosure
ifrs-full DescriptionOfNatureOfObligationOtherProvisions Text label Description of nature of obligation, other provisions IAS 37.85 a Disclosure
ifrs-full DescriptionOfNatureOfObligationOtherProvisions Text documentation The description of the nature of the obligation for other provisions. [Refer: Other provisions] IAS 37.85 a Disclosure
ifrs-full DescriptionOfNatureOfReclassificationOrChangesInPresentation Text label Description of nature of reclassifications or changes in presentation IAS 1.41 a Disclosure
ifrs-full DescriptionOfNatureOfReclassificationOrChangesInPresentation Text documentation The description of the nature of reclassifications or changes in presentation. IAS 1.41 a Disclosure
ifrs-full DescriptionOfNatureOfRegulatoryRatesettingProcess Text label Description of nature of regulatory rate-setting process IFRS 14.30 a Disclosure
ifrs-full DescriptionOfNatureOfRegulatoryRatesettingProcess Text documentation The description of the nature of the regulatory rate-setting process. IFRS 14.30 a Disclosure
ifrs-full DescriptionOfNatureOfRelatedPartyRelationship Text label Description of nature of related party relationship IAS 24.18 Disclosure
ifrs-full DescriptionOfNatureOfRelatedPartyRelationship Text documentation The description of the nature of the related party relationships. [Refer: Total for all related parties [member]] IAS 24.18 Disclosure
ifrs-full DescriptionOfNatureOfRelationshipBetweenTransferredFinancialAssetsThatAreNotDerecognisedInTheirEntiretyAndAssociatedLiabilities Text label Description of nature of relationship between transferred financial assets that are not derecognised in their entirety and associated liabilities IFRS 7.42D c Disclosure
ifrs-full DescriptionOfNatureOfRelationshipBetweenTransferredFinancialAssetsThatAreNotDerecognisedInTheirEntiretyAndAssociatedLiabilities Text documentation The description of the nature of the relationship between transferred financial assets that are not derecognised in their entirety and associated liabilities, including restrictions arising from the transfer on the reporting entity’s use of the transferred assets. [Refer: Transferred financial assets that are not derecognised in their entirety [domain]; Financial assets] IFRS 7.42D c Disclosure
ifrs-full DescriptionOfNatureOfRelationshipWithSubsidiaryWhereParentHasDirectlyOrIndirectlyLessThanHalfOfVotingPower Text label Description of significant judgements and assumptions made in determining that entity controls another entity even though it holds less than half of voting rights IFRS 12.9 b Example
ifrs-full DescriptionOfNatureOfRelationshipWithSubsidiaryWhereParentHasDirectlyOrIndirectlyLessThanHalfOfVotingPower Text documentation The description of significant judgements and assumptions made when the entity determines that it controls another entity even though it holds less than half of voting rights. IFRS 12.9 b Example
ifrs-full DescriptionOfNatureOfRisksBeingHedged Text label Description of nature of risks being hedged Expired 2023-01-01 IFRS 7.22 c Disclosure
ifrs-full DescriptionOfNatureOfRisksBeingHedged Text commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.22 c Disclosure
ifrs-full DescriptionOfNatureOfRisksBeingHedged Text documentation The description of the nature of risks being hedged. Expired 2023-01-01 IFRS 7.22 c Disclosure
ifrs-full DescriptionOfNatureOfVoluntaryChangeInAccountingPolicy Text label Description of nature of voluntary change in accounting policy IAS 8.29 a Disclosure
ifrs-full DescriptionOfNatureOfVoluntaryChangeInAccountingPolicy Text documentation The description of the nature of a voluntary change in accounting policy. IAS 8.29 a Disclosure
ifrs-full DescriptionOfNoncurrentAssetOrDisposalGroupHeldForSaleWhichWereSoldOrReclassified Text label Description of non-current asset or disposal group held for sale which were sold or reclassified IFRS 5.41 a Disclosure
ifrs-full DescriptionOfNoncurrentAssetOrDisposalGroupHeldForSaleWhichWereSoldOrReclassified Text documentation The description of non-current assets or disposal groups that have been either classified as held for sale or sold. [Refer: Non-current assets or disposal groups classified as held for sale; Disposal groups classified as held for sale [member]] IFRS 5.41 a Disclosure
ifrs-full DescriptionOfNonfinancialMeasuresOrEstimatesOfBiologicalAssets Text label Description of non-financial measures or estimates of physical quantities of biological assets and output of agricultural produce IAS 41.46 b Disclosure
ifrs-full DescriptionOfNonfinancialMeasuresOrEstimatesOfBiologicalAssets Text documentation The description of non-financial measures, or estimates, of the physical quantities of biological assets, and the output of agricultural produce. [Refer: Biological assets] IAS 41.46 b Disclosure
ifrs-full DescriptionOfObjectivesPoliciesAndProcessesForManagingRisk Text label Description of objectives, policies and processes for managing risk IFRS 7.33 b Disclosure
ifrs-full DescriptionOfObjectivesPoliciesAndProcessesForManagingRisk Text documentation The description of objectives, policies and processes for managing the risks that arise from financial instruments. [Refer: Classes of financial instruments [domain]] IFRS 7.33 b Disclosure
ifrs-full DescriptionOfObjectivesPoliciesAndProcessesForManagingRisksThatAriseFromContractsWithinScopeOfIFRS17 Text label Description of objectives, policies and processes for managing risks that arise from contracts within scope of IFRS 17 IFRS 17.124 b Disclosure
ifrs-full DescriptionOfObjectivesPoliciesAndProcessesForManagingRisksThatAriseFromContractsWithinScopeOfIFRS17 Text documentation The description of the entity’s objectives, policies and processes for managing the risks that arise from contracts within the scope of IFRS 17. IFRS 17.124 b Disclosure
ifrs-full DescriptionOfObligationsForReturnsRefundsAndOtherSimilarObligations Text label Description of obligations for returns, refunds and other similar obligations IFRS 15.119 d Disclosure
ifrs-full DescriptionOfObligationsForReturnsRefundsAndOtherSimilarObligations Text documentation The description of obligations for returns, refunds and other similar obligations in contracts with customers. IFRS 15.119 d Disclosure
ifrs-full DescriptionOfOptionLifeShareOptionsGranted Decimal, duration label Option life, share options granted IFRS 2.47 a (i) Disclosure
ifrs-full DescriptionOfOptionLifeShareOptionsGranted Decimal, duration documentation The option life of share options granted. IFRS 2.47 a (i) Disclosure
ifrs-full DescriptionOfOptionPricingModelShareOptionsGranted Text label Description of option pricing model, share options granted IFRS 2.47 a (i) Disclosure
ifrs-full DescriptionOfOptionPricingModelShareOptionsGranted Text documentation The description of the option pricing model used for share options granted. [Refer: Option pricing model [member]] IFRS 2.47 a (i) Disclosure
ifrs-full DescriptionOfOtherEquityInterest Text label Description of rights, preferences and restrictions attaching to category of equity interest by entity without share capital IAS 1.80 Disclosure
ifrs-full DescriptionOfOtherEquityInterest Text documentation The description of the rights, preferences and restrictions that are attached to a category of equity interest by an entity without share capital. [Refer: Classes of share capital [domain]; Other equity interest] IAS 1.80 Disclosure
ifrs-full DescriptionOfOtherInformationUsedToAssessCreditQuality Text label Description of other information used to assess credit quality Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG23 d Example
ifrs-full DescriptionOfOtherInformationUsedToAssessCreditQuality Text commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG23 d Example
ifrs-full DescriptionOfOtherInformationUsedToAssessCreditQuality Text documentation The description of the information used to assess the credit quality of financial assets with credit risk that are neither past due nor impaired that the entity does not separately disclose. [Refer: Credit risk [member]] Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG23 d Example
ifrs-full DescriptionOfOtherInputsToOptionsPricingModelShareOptionsGranted Text label Description of other inputs to options pricing model, share options granted IFRS 2.47 a (i) Disclosure
ifrs-full DescriptionOfOtherInputsToOptionsPricingModelShareOptionsGranted Text documentation The description of inputs to option pricing model for share options granted that the entity does not disclose separately. [Refer: Option pricing model [member]] IFRS 2.47 a (i) Disclosure
ifrs-full DescriptionOfOtherTransactionsThatAreCollectivelySignificant Text label Description of other transactions that are collectively significant IAS 24.26 b (ii) Disclosure
ifrs-full DescriptionOfOtherTransactionsThatAreCollectivelySignificant Text documentation The description of transactions with government that has control, joint control or significant influence over the reporting entity and the entities under control, joint control or significant influence of that government that are collectively, but not individually, significant. IAS 24.26 b (ii) Disclosure
ifrs-full DescriptionOfPerformanceObligationsToArrangeForAnotherPartyToTransferGoodsOrServices Text label Description of performance obligations to arrange for another party to transfer goods or services IFRS 15.119 c Disclosure
ifrs-full DescriptionOfPerformanceObligationsToArrangeForAnotherPartyToTransferGoodsOrServices Text documentation The description of the performance obligations to arrange for another party to transfer goods or services to customers. [Refer: Performance obligations [domain]] IFRS 15.119 c Disclosure
ifrs-full DescriptionOfPeriodsWhenCashFlowsAffectProfitOrLoss Text label Description of periods when cash flows affect profit or loss Expired 2023-01-01 IFRS 7.23 a Disclosure
ifrs-full DescriptionOfPeriodsWhenCashFlowsAffectProfitOrLoss Text commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.23 a Disclosure
ifrs-full DescriptionOfPeriodsWhenCashFlowsAffectProfitOrLoss Text documentation The description of periods when cash flows are expected to affect profit or loss for cash flow hedges. [Refer: Cash flow hedges [member]] Expired 2023-01-01 IFRS 7.23 a Disclosure
ifrs-full DescriptionOfPeriodsWhenCashFlowsExpectedToOccur Text label Description of periods when cash flows expected to occur Expired 2023-01-01 IFRS 7.23 a Disclosure
ifrs-full DescriptionOfPeriodsWhenCashFlowsExpectedToOccur Text commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.23 a Disclosure
ifrs-full DescriptionOfPeriodsWhenCashFlowsExpectedToOccur Text documentation The description of periods when cash flows are expected to occur for cash flow hedges. [Refer: Cash flow hedges [member]] Expired 2023-01-01 IFRS 7.23 a Disclosure
ifrs-full DescriptionOfPlanAmendmentsCurtailmentsAndSettlements Text label Description of plan amendments, curtailments and settlements IAS 19.139 c Disclosure
ifrs-full DescriptionOfPlanAmendmentsCurtailmentsAndSettlements Text documentation The description of defined benefit plan amendments, curtailments and settlements. [Refer: Defined benefit plans [domain]] IAS 19.139 c Disclosure
ifrs-full DescriptionOfPoliciesForDisposingOfAssetsNotReadilyConvertibleIntoCashOrForUsingThemInItsOperations Text block label Description of policies for disposal or for use in operation of assets obtained by taking possession of collateral or other credit enhancement [text block] IFRS 7.38 b Disclosure
ifrs-full DescriptionOfPoliciesForDisposingOfAssetsNotReadilyConvertibleIntoCashOrForUsingThemInItsOperations Text block documentation The description of the policies for disposal, or for use in operations, of assets obtained by the entity taking possession of the collateral it holds as security or calling on other credit enhancements (for example, guarantees) when the assets are not readily convertible into cash. [Refer: Guarantees [member]] IFRS 7.38 b Disclosure
ifrs-full DescriptionOfPolicyForDeterminingContributionOfDefinedBenefitPlansThatShareRisksBetweenVariousEntities Text block label Description of policy for determining contribution of defined benefit plans that share risks between entities under common control [text block] IAS 19.149 b Disclosure
ifrs-full DescriptionOfPolicyForDeterminingContributionOfDefinedBenefitPlansThatShareRisksBetweenVariousEntities Text block documentation The description of the policy for determining the contribution to be paid by the entity for defined benefit plans that share risks between entities under common control. [Refer: Defined benefit plans [domain]] IAS 19.149 b Disclosure
ifrs-full DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredAssets Text label Description of policy for determining when transfers between levels are deemed to have occurred, assets IFRS 13.93 c Disclosure, IFRS 13.93 e (iv) Disclosure, IFRS 13.95 Disclosure
ifrs-full DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredAssets Text documentation The description of the policy for determining when transfers of assets between levels of the fair value hierarchy are deemed to have occurred. The policy about the timing of recognising transfers shall be the same for transfers into the levels as for transfers out of the levels. IFRS 13.93 c Disclosure, IFRS 13.93 e (iv) Disclosure, IFRS 13.95 Disclosure
ifrs-full DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredEntitysOwnEquityInstruments Text label Description of policy for determining when transfers between levels are deemed to have occurred, entity’s own equity instruments IFRS 13.93 c Disclosure, IFRS 13.93 e (iv) Disclosure, IFRS 13.95 Disclosure
ifrs-full DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredEntitysOwnEquityInstruments Text documentation The description of the policy for determining when transfers of the entity’s own equity instruments between levels of the fair value hierarchy are deemed to have occurred. The policy about the timing of recognising transfers shall be the same for transfers into the levels as for transfers out of the levels. [Refer: Classes of entity’s own equity instruments [domain]] IFRS 13.93 c Disclosure, IFRS 13.93 e (iv) Disclosure, IFRS 13.95 Disclosure
ifrs-full DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredLiabilities Text label Description of policy for determining when transfers between levels are deemed to have occurred, liabilities IFRS 13.93 c Disclosure, IFRS 13.93 e (iv) Disclosure, IFRS 13.95 Disclosure
ifrs-full DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredLiabilities Text documentation The description of the policy for determining when transfers of liabilities between levels of the fair value hierarchy are deemed to have occurred. The policy about the timing of recognising transfers shall be the same for transfers into the levels as for transfers out of the levels. IFRS 13.93 c Disclosure, IFRS 13.93 e (iv) Disclosure, IFRS 13.95 Disclosure
ifrs-full DescriptionOfPracticalExpedientsUsedWhenApplyingIFRS15Retrospectively Text label Description of practical expedients used when applying IFRS 15 retrospectively IFRS 15.C6 a Disclosure
ifrs-full DescriptionOfPracticalExpedientsUsedWhenApplyingIFRS15Retrospectively Text documentation The description of the practical expedients that have been used when applying IFRS 15 retrospectively. IFRS 15.C6 a Disclosure
ifrs-full DescriptionOfPresentationCurrency Text label Description of presentation currency IAS 1.51 d Disclosure, IAS 21.53 Disclosure
ifrs-full DescriptionOfPresentationCurrency Text documentation The description of the currency in which the financial statements are presented. IAS 1.51 d Disclosure, IAS 21.53 Disclosure
ifrs-full DescriptionOfPrimaryReasonsForBusinessCombination Text label Description of primary reasons for business combination IFRS 3.B64 d Disclosure
ifrs-full DescriptionOfPrimaryReasonsForBusinessCombination Text documentation The description of the primary reasons for a business combination. [Refer: Total for all business combinations [member]] IFRS 3.B64 d Disclosure
ifrs-full DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsAssets Text label Description of process for analysing changes in fair value measurements, assets IFRS 13.93 g Example, IFRS 13.IE65 c Example
ifrs-full DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsAssets Text documentation The description of the process for analysing changes in the fair value measurements of assets from period to period. IFRS 13.93 g Example, IFRS 13.IE65 c Example
ifrs-full DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsEntitysOwnEquityInstruments Text label Description of process for analysing changes in fair value measurements, entity’s own equity instruments IFRS 13.93 g Example, IFRS 13.IE65 c Example
ifrs-full DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsEntitysOwnEquityInstruments Text documentation The description of the process for analysing changes in the fair value measurements of the entity’s own equity instruments from period to period. [Refer: Classes of entity’s own equity instruments [domain]] IFRS 13.93 g Example, IFRS 13.IE65 c Example
ifrs-full DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsLiabilities Text label Description of process for analysing changes in fair value measurements, liabilities IFRS 13.93 g Example, IFRS 13.IE65 c Example
ifrs-full DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsLiabilities Text documentation The description of the process for analysing changes in the fair value measurements of liabilities from period to period. IFRS 13.93 g Example, IFRS 13.IE65 c Example
ifrs-full DescriptionOfRatingAgenciesUsed Text label Description of rating agencies used Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG24 a Example, Expired 2023-01-01 IFRS 7.IG24 b Example
ifrs-full DescriptionOfRatingAgenciesUsed Text commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG24 a Example, Expired 2023-01-01 IFRS 7.IG24 b Example
ifrs-full DescriptionOfRatingAgenciesUsed Text documentation The description of credit rating agencies used to evaluate the credit quality of the entity’s financial assets. [Refer: Financial assets] Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG24 a Example, Expired 2023-01-01 IFRS 7.IG24 b Example
ifrs-full DescriptionOfReasonForChangeInFunctionalCurrency Text label Description of reason for change in functional currency IAS 21.54 Disclosure
ifrs-full DescriptionOfReasonForChangeInFunctionalCurrency Text documentation The description of the reason for a change in the entity’s functional currency. The functional currency is the currency of the primary economic environment in which the entity operates. IAS 21.54 Disclosure
ifrs-full DescriptionOfReasonForChangeInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysis Text label Description of reasons for changes in methods and assumptions used in preparing sensitivity analysis IFRS 7.40 c Disclosure
ifrs-full DescriptionOfReasonForChangeInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysis Text documentation The description of reasons for changes in the methods and assumptions used in preparing a sensitivity analysis for types of market risk to which the entity is exposed. [Refer: Market risk [member]] IFRS 7.40 c Disclosure
ifrs-full DescriptionOfReasonForDisposingOfInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncome Text label Description of reason for disposing of investments in equity instruments designated at fair value through other comprehensive income IFRS 7.11B a Disclosure
ifrs-full DescriptionOfReasonForDisposingOfInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncome Text documentation The description of the reason for disposing of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income [member]] IFRS 7.11B a Disclosure
ifrs-full DescriptionOfReasonForReclassificationOrChangesInPresentation Text label Description of reason for reclassifications or changes in presentation IAS 1.41 c Disclosure
ifrs-full DescriptionOfReasonForReclassificationOrChangesInPresentation Text documentation The description of the reason for the reclassifications or changes in presentation. IAS 1.41 c Disclosure
ifrs-full DescriptionOfReasonForUsingLongerOrShorterReportingPeriod Text label Description of reason for using longer or shorter reporting period IAS 1.36 a Disclosure
ifrs-full DescriptionOfReasonForUsingLongerOrShorterReportingPeriod Text documentation The description of the reason for using a longer or shorter reporting period when the entity changes the end of its reporting period and presents financial statements for a period longer or shorter than one year. IAS 1.36 a Disclosure
ifrs-full DescriptionOfReasonForUsingPresentationAlternative Text label Description of reason for using presentation alternative IFRS 7.11A b Disclosure
ifrs-full DescriptionOfReasonForUsingPresentationAlternative Text documentation The description of the reasons for making the irrevocable election to present subsequent changes in the fair value of an investment in an equity instrument that is not held for trading in other comprehensive income. [Refer: At fair value [member]; Other comprehensive income] IFRS 7.11A b Disclosure
ifrs-full DescriptionOfReasonOfDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost Text label Description of reason for derecognition of financial assets measured at amortised cost IFRS 7.20A Disclosure
ifrs-full DescriptionOfReasonOfDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost Text documentation The description of the reason for the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at amortised cost] IFRS 7.20A Disclosure
ifrs-full DescriptionOfReasonsAndFactorsWhyAmountOfChangesInFairValueOfFinancialAssetsAndFinancialLiabilitiesAttributableToChangesInCreditRiskNotFaithfullyRepresent Text label Description of reasons and relevant factors why amount of changes in fair value of financial assets and financial liabilities attributable to changes in credit risk are not faithfully represented IFRS 7.11 b Disclosure
ifrs-full DescriptionOfReasonsAndFactorsWhyAmountOfChangesInFairValueOfFinancialAssetsAndFinancialLiabilitiesAttributableToChangesInCreditRiskNotFaithfullyRepresent Text documentation The description of the reasons and relevant factors why the disclosure for changes in the fair value of financial assets and financial liabilities attributable to changes in credit risk does not faithfully represent those changes. [Refer: Credit risk [member]; Financial assets; Financial liabilities] IFRS 7.11 b Disclosure
ifrs-full DescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementAssets Text label Description of reasons for change in valuation technique used in fair value measurement, assets IFRS 13.93 d Disclosure
ifrs-full DescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementAssets Text documentation The description of the reasons for a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of assets. [Refer: Income approach [member]; Market approach [member]] IFRS 13.93 d Disclosure
ifrs-full DescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementEntitysOwnEquityInstruments Text label Description of reasons for change in valuation technique used in fair value measurement, entity’s own equity instruments IFRS 13.93 d Disclosure
ifrs-full DescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementEntitysOwnEquityInstruments Text documentation The description of the reasons for a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of the entity’s own equity instruments. [Refer: Classes of entity’s own equity instruments [domain]; Income approach [member]; Market approach [member]] IFRS 13.93 d Disclosure
ifrs-full DescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementLiabilities Text label Description of reasons for change in valuation technique used in fair value measurement, liabilities IFRS 13.93 d Disclosure
ifrs-full DescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementLiabilities Text documentation The description of the reasons for a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of liabilities. [Refer: Income approach [member]; Market approach [member]] IFRS 13.93 d Disclosure
ifrs-full DescriptionOfReasonsForChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposal Text label Description of reasons for change in valuation technique used to measure fair value less costs of disposal IAS 36.130 f (ii) Disclosure, IAS 36.134 e (iiB) Disclosure
ifrs-full DescriptionOfReasonsForChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposal Text documentation The description of the reasons for a change in valuation technique used to measure fair value less costs of disposal. [Refer: Valuation techniques used in fair value measurement [domain]] IAS 36.130 f (ii) Disclosure, IAS 36.134 e (iiB) Disclosure
ifrs-full DescriptionOfReasonsForChangeOfInvestmentEntityStatus Text label Description of reasons for change of investment entity status IFRS 12.9B Disclosure
ifrs-full DescriptionOfReasonsForChangeOfInvestmentEntityStatus Text documentation The description of the reasons for the change of investment entity status. [Refer: Disclosure of investment entities [text block]] IFRS 12.9B Disclosure
ifrs-full DescriptionOfReasonsForChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions Text label Description of reasons for changes in methods and assumptions used in preparing sensitivity analysis for actuarial assumptions IAS 19.145 c Disclosure
ifrs-full DescriptionOfReasonsForChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions Text documentation The description of the reason for changes in the methods and assumptions used when preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [domain]] IAS 19.145 c Disclosure
ifrs-full DescriptionOfReasonsForChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17 Text label Description of reasons for changes in methods and assumptions used in preparing sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17 IFRS 17.128 c Disclosure
ifrs-full DescriptionOfReasonsForChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17 Text documentation The description of the reasons for changes in the methods and assumptions used in preparing the sensitivity analysis to changes in risk variables that arise from contracts within the scope of IFRS 17. IFRS 17.128 c Disclosure
ifrs-full DescriptionOfReasonsForChangesInMethodsUsedToMeasureContractsWithinScopeOfIFRS17AndProcessesForEstimatingInputsToThoseMethods Text label Description of reasons for changes in methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methods IFRS 17.117 b Disclosure
ifrs-full DescriptionOfReasonsForChangesInMethodsUsedToMeasureContractsWithinScopeOfIFRS17AndProcessesForEstimatingInputsToThoseMethods Text documentation The description of the reasons for changes in the methods used to measure contracts within the scope of IFRS 17 and the processes for estimating the inputs to those methods. IFRS 17.117 b Disclosure
ifrs-full DescriptionOfReasonsForChangingWayCashgeneratingUnitIsIdentified Text label Description of reasons for changing way cash-generating unit is identified IAS 36.130 d (iii) Disclosure
ifrs-full DescriptionOfReasonsForChangingWayCashgeneratingUnitIsIdentified Text documentation The description of the reasons for changing the way a cash-generating unit is identified if the aggregation of assets for identifying the cash-generating unit has changed since the previous estimate of the cash-generating unit’s recoverable amount (if any). [Refer: Total for all cash-generating units [member]] IAS 36.130 d (iii) Disclosure
ifrs-full DescriptionOfReasonsForConcludingThatEntityIsInvestmentEntityIfItDoesNotHaveOneOrMoreTypicalCharacteristics Text label Description of reasons for concluding that entity is investment entity if it does not have one or more typical characteristics IFRS 12.9A Disclosure
ifrs-full DescriptionOfReasonsForConcludingThatEntityIsInvestmentEntityIfItDoesNotHaveOneOrMoreTypicalCharacteristics Text documentation The description of the reasons for concluding that the entity is an investment entity if it does not have one or more typical characteristics of an investment entity. [Refer: Disclosure of investment entities [text block]] IFRS 12.9A Disclosure
ifrs-full DescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsAsMeasuredAtFairValueThroughProfitOrLossAtDateOfInitialApplicationOfIFRS17 Text label Description of reasons for designation or de-designation of financial assets as measured at fair value through profit or loss at date of initial application of IFRS 17 IFRS 17.C33 b Disclosure
ifrs-full DescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsAsMeasuredAtFairValueThroughProfitOrLossAtDateOfInitialApplicationOfIFRS17 Text documentation The description of the reasons for any designation or de-designation of financial assets as measured at fair value through profit or loss applying paragraph 4.1.5 of IFRS 9 at the date of initial application of IFRS 17. IFRS 17.C33 b Disclosure
ifrs-full DescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensation Text label Description of reasons for designation or de-designation of financial assets as measured at fair value through profit or loss when applying amendments to IFRS 9 for prepayment features with negative compensation IFRS 9.7.2.34 d Disclosure
ifrs-full DescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensation Text documentation The description of the reasons for any designation or de-designation of financial assets as measured at fair value through profit or loss when the entity applies the amendments to IFRS 9 for prepayment features with negative compensation. [Refer: Financial assets at fair value through profit or loss] IFRS 9.7.2.34 d Disclosure
ifrs-full DescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsOrFinancialLiabilitiesAsMeasuredAtFairValueThroughProfitOrLossAtDateOfInitialApplicationOfIFRS9 Text label Description of reasons for designation or de-designation of financial assets or financial liabilities as measured at fair value through profit or loss at date of initial application of IFRS 9 IFRS 7.42J b Disclosure
ifrs-full DescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsOrFinancialLiabilitiesAsMeasuredAtFairValueThroughProfitOrLossAtDateOfInitialApplicationOfIFRS9 Text documentation The description of the reasons for any designation or de-designation of financial assets or financial liabilities as measured at fair value through profit or loss at the date of initial application of IFRS 9. IFRS 7.42J b Disclosure
ifrs-full DescriptionOfReasonsForDesignationOrDedesignationOfFinancialLiabilitiesAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensation Text label Description of reasons for designation or de-designation of financial liabilities as measured at fair value through profit or loss when applying amendments to IFRS 9 for prepayment features with negative compensation IFRS 9.7.2.34 d Disclosure
ifrs-full DescriptionOfReasonsForDesignationOrDedesignationOfFinancialLiabilitiesAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensation Text documentation The description of the reasons for any designation or de-designation of financial liabilities as measured at fair value through profit or loss when the entity applies the amendments to IFRS 9 for prepayment features with negative compensation. [Refer: Financial liabilities at fair value through profit or loss] IFRS 9.7.2.34 d Disclosure
ifrs-full DescriptionOfReasonsForDesignationOrDedesignationOfFinancialLiabilitiesAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToIFRS9MadeByIFRS17 Text label Description of reasons for designation or de-designation of financial liabilities as measured at fair value through profit or loss when applying amendments to IFRS 9 made by IFRS 17 IFRS 9.7.2.42 d Disclosure
ifrs-full DescriptionOfReasonsForDesignationOrDedesignationOfFinancialLiabilitiesAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToIFRS9MadeByIFRS17 Text documentation The description of the reasons for any designation or de-designation of financial liabilities as measured at fair value through profit or loss when the entity applies the amendments to IFRS 9 made by IFRS 17. [Refer: Financial liabilities at fair value through profit or loss; Financial liabilities that were designated as measured at fair value through profit or loss before application of amendments to IFRS 9 made by IFRS 17 but are no longer so designated] IFRS 9.7.2.42 d Disclosure
ifrs-full DescriptionOfReasonsForFairValueMeasurementAssets Text label Description of reasons for fair value measurement, assets IFRS 13.93 a Disclosure
ifrs-full DescriptionOfReasonsForFairValueMeasurementAssets Text documentation The description of the reasons for the fair value measurement of assets. IFRS 13.93 a Disclosure
ifrs-full DescriptionOfReasonsForFairValueMeasurementEntitysOwnEquityInstruments Text label Description of reasons for fair value measurement, entity’s own equity instruments IFRS 13.93 a Disclosure
ifrs-full DescriptionOfReasonsForFairValueMeasurementEntitysOwnEquityInstruments Text documentation The description of the reasons for the fair value measurement of the entity’s own equity instruments. [Refer: Classes of entity’s own equity instruments [domain]] IFRS 13.93 a Disclosure
ifrs-full DescriptionOfReasonsForFairValueMeasurementLiabilities Text label Description of reasons for fair value measurement, liabilities IFRS 13.93 a Disclosure
ifrs-full DescriptionOfReasonsForFairValueMeasurementLiabilities Text documentation The description of the reasons for the fair value measurement of liabilities. IFRS 13.93 a Disclosure
ifrs-full DescriptionOfReasonsForProvidingSupportToStructuredEntityWithoutHavingContractualObligationToDoSo Text label Description of reasons for providing support to structured entity without having contractual obligation to do so IFRS 12.15 b Disclosure, IFRS 12.30 b Disclosure
ifrs-full DescriptionOfReasonsForProvidingSupportToStructuredEntityWithoutHavingContractualObligationToDoSo Text documentation The description of reasons for providing financial or other support (for example, purchasing assets of, or instruments issued by, the structured entity) to a structured entity without having a contractual obligation to do so, including situations in which the entity assisted the structured entity in obtaining financial support. IFRS 12.15 b Disclosure, IFRS 12.30 b Disclosure
ifrs-full DescriptionOfReasonsForProvidingSupportToSubsidiaryWithoutHavingContractualObligationToDoSo Text label Description of reasons for providing support to subsidiary by investment entity or its subsidiaries without having contractual obligation to do so IFRS 12.19E b Disclosure
ifrs-full DescriptionOfReasonsForProvidingSupportToSubsidiaryWithoutHavingContractualObligationToDoSo Text documentation The description of the reasons for providing support to a subsidiary by the investment entity or its subsidiaries without having a contractual obligation to do so. [Refer: Disclosure of investment entities [text block]; Total for all subsidiaries [member]] IFRS 12.19E b Disclosure
ifrs-full DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyAssets Text label Description of reasons for transfers into Level 3 of fair value hierarchy, assets IFRS 13.93 e (iv) Disclosure
ifrs-full DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyAssets Text documentation The description of the reasons for transfers of assets into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]] IFRS 13.93 e (iv) Disclosure
ifrs-full DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyEntitysOwnEquityInstruments Text label Description of reasons for transfers into Level 3 of fair value hierarchy, entity’s own equity instruments IFRS 13.93 e (iv) Disclosure
ifrs-full DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyEntitysOwnEquityInstruments Text documentation The description of the reasons for transfers of the entity’s own equity instruments into Level 3 of the fair value hierarchy. [Refer: Classes of entity’s own equity instruments [domain]; Level 3 of fair value hierarchy [member]] IFRS 13.93 e (iv) Disclosure
ifrs-full DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyLiabilities Text label Description of reasons for transfers into Level 3 of fair value hierarchy, liabilities IFRS 13.93 e (iv) Disclosure
ifrs-full DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyLiabilities Text documentation The description of the reasons for transfers of liabilities into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]] IFRS 13.93 e (iv) Disclosure
ifrs-full DescriptionOfReasonsForTransfersOfCumulativeGainLossWithinEquity Text label Description of reasons for transfers of cumulative gain (loss) within equity when changes in liability's credit risk are presented in other comprehensive income IFRS 7.10 c Disclosure
ifrs-full DescriptionOfReasonsForTransfersOfCumulativeGainLossWithinEquity Text documentation The description of the reasons for transfers within equity of the cumulative gain (loss) on a financial liability designated as at fair value through profit or loss when the entity is required to present the effects of changes in that liability’s credit risk in other comprehensive income. [Refer: Financial liabilities at fair value through profit or loss; Transfers of cumulative gain (loss) within equity when changes in liability’s credit risk are presented in other comprehensive income] IFRS 7.10 c Disclosure
ifrs-full DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyAssets Text label Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, assets IFRS 13.93 c Disclosure
ifrs-full DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyAssets Text documentation The description of the reasons for transfers out of Level 1 and into Level 2 of the fair value hierarchy of assets held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] IFRS 13.93 c Disclosure
ifrs-full DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyEntitysOwnEquityInstruments Text label Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, entity’s own equity instruments IFRS 13.93 c Disclosure
ifrs-full DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyEntitysOwnEquityInstruments Text documentation The description of the reasons for transfers out of Level 1 and into Level 2 of the fair value hierarchy of the entity’s own equity instruments held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] IFRS 13.93 c Disclosure
ifrs-full DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyLiabilities Text label Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, liabilities IFRS 13.93 c Disclosure
ifrs-full DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyLiabilities Text documentation The description of the reasons for transfers out of Level 1 and into Level 2 of the fair value hierarchy of liabilities held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] IFRS 13.93 c Disclosure
ifrs-full DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyAssets Text label Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, assets IFRS 13.93 c Disclosure
ifrs-full DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyAssets Text documentation The description of the reasons for transfers out of Level 2 and into Level 1 of the fair value hierarchy of assets held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] IFRS 13.93 c Disclosure
ifrs-full DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyEntitysOwnEquityInstruments Text label Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, entity’s own equity instruments IFRS 13.93 c Disclosure
ifrs-full DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyEntitysOwnEquityInstruments Text documentation The description of the reasons for transfers out of Level 2 and into Level 1 of the fair value hierarchy of entity’s own equity instruments held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] IFRS 13.93 c Disclosure
ifrs-full DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyLiabilities Text label Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, liabilities IFRS 13.93 c Disclosure
ifrs-full DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyLiabilities Text documentation The description of the reasons for transfers out of Level 2 and into Level 1 of the fair value hierarchy of liabilities held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] IFRS 13.93 c Disclosure
ifrs-full DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyAssets Text label Description of reasons for transfers out of Level 3 of fair value hierarchy, assets IFRS 13.93 e (iv) Disclosure
ifrs-full DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyAssets Text documentation The description of the reasons for transfers of assets out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]] IFRS 13.93 e (iv) Disclosure
ifrs-full DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyEntitysOwnEquityInstruments Text label Description of reasons for transfers out of Level 3 of fair value hierarchy, entity’s own equity instruments IFRS 13.93 e (iv) Disclosure
ifrs-full DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyEntitysOwnEquityInstruments Text documentation The description of the reasons for transfers of the entity’s own equity instruments out of Level 3 of the fair value hierarchy. [Refer: Classes of entity’s own equity instruments [domain]; Level 3 of fair value hierarchy [member]] IFRS 13.93 e (iv) Disclosure
ifrs-full DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyLiabilities Text label Description of reasons for transfers out of Level 3 of fair value hierarchy, liabilities IFRS 13.93 e (iv) Disclosure
ifrs-full DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyLiabilities Text documentation The description of the reasons for transfers of liabilities out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]] IFRS 13.93 e (iv) Disclosure
ifrs-full DescriptionOfReasonsWhyApplyingNewAccountingPolicyProvidesReliableAndMoreRelevantInformation Text label Description of reasons why applying new accounting policy provides reliable and more relevant information IAS 8.29 b Disclosure
ifrs-full DescriptionOfReasonsWhyApplyingNewAccountingPolicyProvidesReliableAndMoreRelevantInformation Text documentation The description of reasons why applying a new accounting policy provides reliable and more relevant information. IAS 8.29 b Disclosure
ifrs-full DescriptionOfReasonsWhyInitialAccountingForBusinessCombinationIsIncomplete Text label Description of reasons why initial accounting for business combination is incomplete IFRS 3.B67 a (i) Disclosure
ifrs-full DescriptionOfReasonsWhyInitialAccountingForBusinessCombinationIsIncomplete Text documentation The description of the reasons why initial accounting for business combination is incomplete. [Refer: Total for all business combinations [member]] IFRS 3.B67 a (i) Disclosure
ifrs-full DescriptionOfReasonsWhyLiabilityCannotBeMeasuredReliably Text label Description of reasons why liability cannot be measured reliably IFRS 3.B64 j (ii) Disclosure
ifrs-full DescriptionOfReasonsWhyLiabilityCannotBeMeasuredReliably Text documentation The description of reasons why the fair value of a contingent liability in a business combination cannot be measured reliably. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]] IFRS 3.B64 j (ii) Disclosure
ifrs-full DescriptionOfReasonsWhyPresumptionThatInterestOfLessThanTwentyPerCentInAssociateIsOvercome Text label Description of reasons why presumption investor does not have significant influence is overcome when its interest in investee is less than twenty per cent IFRS 12.9 e Example
ifrs-full DescriptionOfReasonsWhyPresumptionThatInterestOfLessThanTwentyPerCentInAssociateIsOvercome Text documentation The description of significant judgements and assumptions made in determining that the entity has significant influence over another entity even though it holds less than 20 per cent of the voting rights of another entity. IFRS 12.9 e Example
ifrs-full DescriptionOfReasonsWhyPresumptionThatInterestOfMoreThanTwentyPerCentInAssociateIsOvercome Text label Description of reasons why presumption investor has significant influence is overcome when its interest in investee is more than twenty per cent IFRS 12.9 d Example
ifrs-full DescriptionOfReasonsWhyPresumptionThatInterestOfMoreThanTwentyPerCentInAssociateIsOvercome Text documentation The description of significant judgements and assumptions made in determining that the entity does not have significant influence over another entity even though it holds more than 20 per cent of the voting rights of another entity. IFRS 12.9 d Example
ifrs-full DescriptionOfReasonsWhySeparateFinancialStatementsArePreparedIfNotRequiredByLaw Text label Description of reasons why separate financial statements are prepared if not required by law IAS 27.17 a Disclosure
ifrs-full DescriptionOfReasonsWhySeparateFinancialStatementsArePreparedIfNotRequiredByLaw Text documentation The description of the reasons why separate financial statements are prepared if not required by law. [Refer: Separate [member]] IAS 27.17 a Disclosure
ifrs-full DescriptionOfReasonsWhyTransactionResultedInGainInBargainPurchase Text label Description of reasons why bargain purchase transaction resulted in gain IFRS 3.B64 n (ii) Disclosure
ifrs-full DescriptionOfReasonsWhyTransactionResultedInGainInBargainPurchase Text documentation The description of the reasons why a bargain purchase transaction resulted in a gain. [Refer: Gain recognised in bargain purchase transaction] IFRS 3.B64 n (ii) Disclosure
ifrs-full DescriptionOfReasonWhyConsolidatedFinancialStatementsHaveNotBeenPrepared Text label Description of fact that exemption from consolidation has been used IAS 27.16 a Disclosure
ifrs-full DescriptionOfReasonWhyConsolidatedFinancialStatementsHaveNotBeenPrepared Text documentation The description of the fact that exemption from consolidation has been used. [Refer: Consolidated [member]] IAS 27.16 a Disclosure
ifrs-full DescriptionOfReasonWhyEntityIsResumingApplicationOfIFRSs Text label Description of reason why entity is resuming application of IFRSs IFRS 1.23A b Disclosure
ifrs-full DescriptionOfReasonWhyEntityIsResumingApplicationOfIFRSs Text documentation The description of the reason why an entity that has applied IFRSs in a previous reporting period, but whose most recent previous annual financial statements did not contain an explicit and unreserved statement of compliance with IFRSs, is resuming application of IFRSs. IFRS 1.23A b Disclosure
ifrs-full DescriptionOfReasonWhyEntityStoppedApplyingIFRSs Text label Description of reason why entity stopped applying IFRSs IFRS 1.23A a Disclosure
ifrs-full DescriptionOfReasonWhyEntityStoppedApplyingIFRSs Text documentation The description of the reason why an entity that has applied IFRSs in a previous reporting period, but whose most recent previous annual financial statements did not contain an explicit and unreserved statement of compliance with IFRSs, stopped applying IFRSs. IFRS 1.23A a Disclosure
ifrs-full DescriptionOfReasonWhyEntityWasRequiredToChangeBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeatures Text label Description of reason why entity was required to change basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features IFRS 17.113 a Disclosure
ifrs-full DescriptionOfReasonWhyEntityWasRequiredToChangeBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeatures Text documentation The description of the reason why an entity was required to change the basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features; Insurance finance income (expenses)] IFRS 17.113 a Disclosure
ifrs-full DescriptionOfReasonWhyEntityWithMoreThanHalfOfVotingPowerDirectlyOrIndirectlyOwnedWhichIsNotSubsidiaryDueToAbsenceOfControl Text label Description of significant judgements and assumptions made in determining that entity does not control another entity even though it holds more than half of voting rights IFRS 12.9 a Example
ifrs-full DescriptionOfReasonWhyEntityWithMoreThanHalfOfVotingPowerDirectlyOrIndirectlyOwnedWhichIsNotSubsidiaryDueToAbsenceOfControl Text documentation The description of significant judgements and assumptions made in determining that the entity does not control another entity even though it holds more than half of the voting rights. IFRS 12.9 a Example
ifrs-full DescriptionOfReasonWhyFairValueOfGoodsOrServicesReceivedCannotEstimateReliable Text label Description of reason why fair value of goods or services received cannot be reliably estimated IFRS 2.49 Disclosure
ifrs-full DescriptionOfReasonWhyFairValueOfGoodsOrServicesReceivedCannotEstimateReliable Text documentation The description of the reason why the presumption that the fair value of goods or services received in equity-settled share-based payment transactions with parties other than employees can be estimated reliably was rebutted. IFRS 2.49 Disclosure
ifrs-full DescriptionOfReasonWhyFinancialStatementsAreNotEntirelyComparable Text label Description of fact that amounts presented in financial statements are not entirely comparable IAS 1.36 b Disclosure
ifrs-full DescriptionOfReasonWhyFinancialStatementsAreNotEntirelyComparable Text documentation The description of the fact that amounts presented in the financial statements are not entirely comparable when an entity changes the end of its reporting period and presents financial statements for a period longer or shorter than one year. IAS 1.36 b Disclosure
ifrs-full DescriptionOfReasonWhyNonfinancialAssetIsBeingUsedInMannerDifferentFromHighestAndBestUse Text label Description of reason why non-financial asset is being used in manner different from highest and best use IFRS 13.93 i Disclosure
ifrs-full DescriptionOfReasonWhyNonfinancialAssetIsBeingUsedInMannerDifferentFromHighestAndBestUse Text documentation The description of the reason why a non-financial asset is being used in a manner that is different from the use that would maximise the value of the asset or the group of assets and liabilities (for example, a business) within which the asset would be used. IFRS 13.93 i Disclosure
ifrs-full DescriptionOfReasonWhyPresentationCurrencyIsDifferentFromFunctionalCurrency Text label Description of reason why presentation currency is different from functional currency IAS 21.53 Disclosure
ifrs-full DescriptionOfReasonWhyPresentationCurrencyIsDifferentFromFunctionalCurrency Text documentation The description of the reason why the currency in which the financial statements are presented is different from the currency of the primary economic environment in which the entity operates. IAS 21.53 Disclosure
ifrs-full DescriptionOfReasonWhyReclassificationOfComparativeAmountsIsImpracticable Text label Description of reason why reclassification of comparative amounts is impracticable IAS 1.42 a Disclosure
ifrs-full DescriptionOfReasonWhyReclassificationOfComparativeAmountsIsImpracticable Text documentation The description of the reason why the reclassification of comparative amounts is impracticable. IAS 1.42 a Disclosure
ifrs-full DescriptionOfReasonWhyRegulatoryDeferralAccountBalanceIsNoLongerFullyRecoverableOrReversible Text label Description of reason why regulatory deferral account balance is no longer fully recoverable or reversible IFRS 14.36 Disclosure
ifrs-full DescriptionOfReasonWhyRegulatoryDeferralAccountBalanceIsNoLongerFullyRecoverableOrReversible Text documentation The description of the reason why a regulatory deferral account balance is no longer fully recoverable or reversible. [Refer: Regulatory deferral account balances [domain]] IFRS 14.36 Disclosure
ifrs-full DescriptionOfReasonWhySufficientInformationIsNotAvailableToAccountForMultiemployerPlanAsDefinedBenefitPlan Text label Description of reason why sufficient information is not available to account for multi-employer or state plan as defined benefit plan IAS 19.148 d (ii) Disclosure
ifrs-full DescriptionOfReasonWhySufficientInformationIsNotAvailableToAccountForMultiemployerPlanAsDefinedBenefitPlan Text documentation The description of the reason why sufficient information is not available to enable the entity to account for a multi-employer or state plan as a defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]] IAS 19.148 d (ii) Disclosure
ifrs-full DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForAssociate Text label Description of reason why using different reporting date or period for associate IFRS 12.22 b (ii) Disclosure
ifrs-full DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForAssociate Text documentation The description of the reason why the financial statements of an associate used in applying the equity method are as of a date or for a period that is different from that of the entity. [Refer: Total for all associates [member]] IFRS 12.22 b (ii) Disclosure
ifrs-full DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForJointVenture Text label Description of reason why using different reporting date or period for joint venture IFRS 12.22 b (ii) Disclosure
ifrs-full DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForJointVenture Text documentation The description of the reason why the financial statements of a joint venture used in applying the equity method are as of a date or for a period that is different from that of the entity. [Refer: Total for all joint ventures [member]] IFRS 12.22 b (ii) Disclosure
ifrs-full DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForSubsidiary Text label Description of reason why using different reporting date or period for subsidiary IFRS 12.11 b Disclosure
ifrs-full DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForSubsidiary Text documentation The description of the reason why the financial statements of a subsidiary, when such financial statements are used to prepare consolidated financial statements, are as of a date or for a period that is different from that of the parent’s financial statements. [Refer: Total for all subsidiaries [member]] IFRS 12.11 b Disclosure
ifrs-full DescriptionOfRedesignatedFinancialAssets Text label Description of redesignated financial assets IFRS 1.29 Disclosure
ifrs-full DescriptionOfRedesignatedFinancialAssets Text documentation The description of financial assets that have been redesignated on transition to IFRSs. [Refer: IFRSs [member]; Financial assets] IFRS 1.29 Disclosure
ifrs-full DescriptionOfRedesignatedFinancialLiabilities Text label Description of redesignated financial liabilities IFRS 1.29A Disclosure
ifrs-full DescriptionOfRedesignatedFinancialLiabilities Text documentation The description of financial liabilities that have been redesignated on transition to IFRSs. [Refer: IFRSs [member]; Financial liabilities] IFRS 1.29A Disclosure
ifrs-full DescriptionOfRegulatoryFrameworkInWhichPlanOperates Text label Description of regulatory framework in which plan operates IAS 19.139 a (ii) Disclosure
ifrs-full DescriptionOfRegulatoryFrameworkInWhichPlanOperates Text documentation The description of the regulatory framework in which a defined benefit plan operates, for example, the level of any minimum funding requirements. [Refer: Defined benefit plans [domain]] IAS 19.139 a (ii) Disclosure
ifrs-full DescriptionOfRelationshipBetweenInternalAndExternalRatings Text label Description of relationship between internal and external ratings Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG24 d Example, Expired 2023-01-01 IFRS 7.IG25 c Example
ifrs-full DescriptionOfRelationshipBetweenInternalAndExternalRatings Text commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG24 d Example, Expired 2023-01-01 IFRS 7.IG25 c Example
ifrs-full DescriptionOfRelationshipBetweenInternalAndExternalRatings Text documentation The description of the relationship between internal and external credit ratings. [Refer: Total for all internal credit grades [member]; Total for all external credit grades [member]] Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG24 d Example, Expired 2023-01-01 IFRS 7.IG25 c Example
ifrs-full DescriptionOfReportableSegmentToWhichIndividualAssetBelongs Text label Description of reportable segment to which individual asset belongs IAS 36.130 c (ii) Disclosure
ifrs-full DescriptionOfReportableSegmentToWhichIndividualAssetBelongs Text documentation The description of the reportable segment to which an individual asset belongs. [Refer: Impairment loss] IAS 36.130 c (ii) Disclosure
ifrs-full DescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersPropertyPlantAndEquipment Text label Description of restrictions on distribution of revaluation surplus to shareholders, property, plant and equipment IAS 16.77 f Disclosure
ifrs-full DescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersPropertyPlantAndEquipment Text documentation The description of any restrictions on the distribution to shareholders of the balance of the revaluation surplus for property, plant and equipment. [Refer: Revaluation surplus; Property, plant and equipment] IAS 16.77 f Disclosure
ifrs-full DescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersRightofuseAssets Text label Description of restrictions on distribution of revaluation surplus to shareholders, right-of-use assets IFRS 16.57 Disclosure
ifrs-full DescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersRightofuseAssets Text documentation The description of any restrictions on the distribution to shareholders of the balance of the revaluation surplus for right-of-use assets. [Refer: Revaluation surplus; Right-of-use assets] IFRS 16.57 Disclosure
ifrs-full DescriptionOfRetirementBenefitPlan Text label Description of retirement benefit plan IAS 26.36 Disclosure
ifrs-full DescriptionOfRetirementBenefitPlan Text documentation The description of a retirement benefit plan, either as part of the financial statements or in a separate report. IAS 26.36 Disclosure
ifrs-full DescriptionOfRetirementBenefitsPromisedToParticipants Text label Description of retirement benefits promised to participants IAS 26.36 e Disclosure
ifrs-full DescriptionOfRetirementBenefitsPromisedToParticipants Text documentation The description of the retirement benefits promised to participants in retirement benefit plans. IAS 26.36 e Disclosure
ifrs-full DescriptionOfRightsOfSetoffAssociatedWithFinancialAssetsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreement Text label Description of rights of set-off associated with financial assets subject to enforceable master netting arrangement or similar agreement IFRS 7.13E Disclosure
ifrs-full DescriptionOfRightsOfSetoffAssociatedWithFinancialAssetsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreement Text documentation The description of the rights of set-off associated with the entity’s recognised financial assets subject to enforceable master netting arrangements and similar agreements, including the nature of those rights. [Refer: Financial assets] IFRS 7.13E Disclosure
ifrs-full DescriptionOfRightsOfSetoffAssociatedWithFinancialLiabilitiesSubjectToEnforceableMasterNettingArrangementOrSimilarAgreement Text label Description of rights of set-off associated with financial liabilities subject to enforceable master netting arrangement or similar agreement IFRS 7.13E Disclosure
ifrs-full DescriptionOfRightsOfSetoffAssociatedWithFinancialLiabilitiesSubjectToEnforceableMasterNettingArrangementOrSimilarAgreement Text documentation The description of the rights of set-off associated with the entity’s recognised financial liabilities subject to enforceable master netting arrangements and similar agreements, including the nature of those rights. [Refer: Financial liabilities] IFRS 7.13E Disclosure
ifrs-full DescriptionOfRiskFreeInterestRateShareOptionsGranted Percent label Risk free interest rate, share options granted IFRS 2.47 a (i) Disclosure
ifrs-full DescriptionOfRiskFreeInterestRateShareOptionsGranted Percent documentation The implied yield currently available on zero-coupon government issues of the country in whose currency the exercise price for share options granted is expressed, with a remaining term equal to the expected term of the option being valued (based on the option’s remaining contractual life and taking into account the effects of expected early exercise). [Refer: Government [member]] IFRS 2.47 a (i) Disclosure
ifrs-full DescriptionOfRisksToWhichPlanExposesEntity Text label Description of risks to which plan exposes entity IAS 19.139 b Disclosure
ifrs-full DescriptionOfRisksToWhichPlanExposesEntity Text documentation The description of the risks to which the defined benefit plan exposes the entity, focused on any unusual, entity-specific or plan-specific risks. [Refer: Defined benefit plans [domain]] IAS 19.139 b Disclosure
ifrs-full DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsAssets Text label Description of sensitivity of fair value measurement to changes in unobservable inputs, assets IFRS 13.93 h (i) Disclosure
ifrs-full DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsAssets Text documentation The description of the sensitivity of the fair value measurement of assets to changes in unobservable inputs if a change to those inputs might result in a higher or lower fair value measurement. IFRS 13.93 h (i) Disclosure
ifrs-full DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstruments Text label Description of sensitivity of fair value measurement to changes in unobservable inputs, entity’s own equity instruments IFRS 13.93 h (i) Disclosure
ifrs-full DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstruments Text documentation The description of the sensitivity of the fair value measurement of the entity’s own equity instruments to changes in unobservable inputs if a change in those inputs to a different amount might result in a higher or lower fair value measurement. [Refer: Classes of entity’s own equity instruments [domain]] IFRS 13.93 h (i) Disclosure
ifrs-full DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsLiabilities Text label Description of sensitivity of fair value measurement to changes in unobservable inputs, liabilities IFRS 13.93 h (i) Disclosure
ifrs-full DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsLiabilities Text documentation The description of the sensitivity of the fair value measurement of liabilities to changes in unobservable inputs if a change in those inputs to a different amount might result in a higher or lower fair value measurement. IFRS 13.93 h (i) Disclosure
ifrs-full DescriptionOfServiceConcessionArrangement Text label Description of service concession arrangement SIC 29.6 a Disclosure
ifrs-full DescriptionOfServiceConcessionArrangement Text documentation The description of the service concession arrangement. [Refer: Service concession arrangements [domain]] SIC 29.6 a Disclosure
ifrs-full DescriptionOfSharedCharacteristicForConcentration Text label Description of shared characteristic for concentration IFRS 7.B8 b Disclosure
ifrs-full DescriptionOfSharedCharacteristicForConcentration Text documentation The description of a shared characteristic for the concentration of risks arising from financial instruments (for example, counterparty, geographical area, currency or market). [Refer: Classes of financial instruments [domain]] IFRS 7.B8 b Disclosure
ifrs-full DescriptionOfSharedCharacteristicThatIdentifiesConcentrationOfRiskThatArisesFromContractsWithinScopeOfIFRS17 Text label Description of shared characteristic that identifies concentration of risk that arises from contracts within scope of IFRS 17 IFRS 17.127 Disclosure
ifrs-full DescriptionOfSharedCharacteristicThatIdentifiesConcentrationOfRiskThatArisesFromContractsWithinScopeOfIFRS17 Text documentation The description of the shared characteristic that identifies the concentration of risk that arises from contracts within the scope of IFRS 17. IFRS 17.127 Disclosure
ifrs-full DescriptionOfSignificantActuarialAssumptionsMadeAndMethodUsedToCalculateActuarialPresentValueOfPromisedRetirementBenefits Text label Description of significant actuarial assumptions made and method used to calculate actuarial present value of promised retirement benefits IAS 26.35 e Disclosure
ifrs-full DescriptionOfSignificantActuarialAssumptionsMadeAndMethodUsedToCalculateActuarialPresentValueOfPromisedRetirementBenefits Text documentation The description of significant actuarial assumptions made and the method used to calculate the actuarial present value of promised retirement benefits in retirement benefit plans. [Refer: Actuarial assumptions [domain]; Actuarial present value of promised retirement benefits] IAS 26.35 e Disclosure
ifrs-full DescriptionOfSignificantAssumptionsOrJudgementsEntityMadeInApplyingAmendmentsForInterestRateBenchmarkReform Text label Description of significant assumptions or judgements entity made in applying amendments for interest rate benchmark reform IFRS 7.24H d Disclosure
ifrs-full DescriptionOfSignificantAssumptionsOrJudgementsEntityMadeInApplyingAmendmentsForInterestRateBenchmarkReform Text documentation The description of significant assumptions or judgements the entity made in applying the amendments for interest rate benchmark reform. IFRS 7.24H d Disclosure
ifrs-full DescriptionOfSignificantConcentrationsOfRiskRelatedToPlan Text label Description of significant concentrations of risk related to plan IAS 19.139 b Disclosure
ifrs-full DescriptionOfSignificantConcentrationsOfRiskRelatedToPlan Text documentation The description of the significant concentrations of risk in defined benefit plans. For example, if plan assets are invested primarily in one class of investments, such as property, the plan may expose the entity to a concentration of property market risk. [Refer: Defined benefit plans [domain]; Market risk [member]] IAS 19.139 b Disclosure
ifrs-full DescriptionOfSignificantEventsAndTransactions Text label Description of significant events and transactions IAS 34.15 Disclosure
ifrs-full DescriptionOfSignificantEventsAndTransactions Text documentation The description, in the entity’s interim financial report, of events and transactions that are significant to an understanding of the changes in the financial position and performance of the entity since the end of the last annual reporting period. Information disclosed in relation to those events and transactions shall update the relevant information presented in the most recent annual financial report. IAS 34.15 Disclosure
ifrs-full DescriptionOfSignificantIntangibleAssetsControlledByEntityButNotRecognised Text label Description of significant intangible assets controlled by entity but not recognised IAS 38.128 b Example
ifrs-full DescriptionOfSignificantIntangibleAssetsControlledByEntityButNotRecognised Text documentation The description of significant intangible assets controlled by the entity but not recognised as assets because they did not meet the recognition criteria in IAS 38 or because they were acquired or generated before the version of IAS 38 issued in 1998 was effective. [Refer: Intangible assets other than goodwill] IAS 38.128 b Example
ifrs-full DescriptionOfSignificantJudgementsAndAssumptionsMadeInDeterminingThatEntityIsAgentOrPrincipal Text label Description of significant judgements and assumptions made in determining that entity is agent or principal IFRS 12.9 c Example
ifrs-full DescriptionOfSignificantJudgementsAndAssumptionsMadeInDeterminingThatEntityIsAgentOrPrincipal Text documentation The description of the significant judgements and assumptions made when determining that the entity is an agent or a principal. IFRS 12.9 c Example
ifrs-full DescriptionOfSignificantJudgementsMadeInEvaluatingWhenCustomerObtainsControlOfPromisedGoodsOrServices Text label Description of significant judgements made in evaluating when customer obtains control of promised goods or services IFRS 15.125 Disclosure
ifrs-full DescriptionOfSignificantJudgementsMadeInEvaluatingWhenCustomerObtainsControlOfPromisedGoodsOrServices Text documentation The description of the significant judgements made in evaluating when a customer obtains control of promised goods or services. IFRS 15.125 Disclosure
ifrs-full DescriptionOfSignificantPaymentTermsInContractsWithCustomers Text label Description of significant payment terms in contracts with customers IFRS 15.119 b Disclosure
ifrs-full DescriptionOfSignificantPaymentTermsInContractsWithCustomers Text documentation The description of the significant payment terms in contracts with customers. IFRS 15.119 b Disclosure
ifrs-full DescriptionOfSignificantRestrictionsOnEntitysAbilityToAccessOrUseAssetsAndSettleLiabilitiesOfGroup Text label Description of significant restrictions on entity’s ability to access or use assets and settle liabilities of group IFRS 12.13 a Disclosure
ifrs-full DescriptionOfSignificantRestrictionsOnEntitysAbilityToAccessOrUseAssetsAndSettleLiabilitiesOfGroup Text documentation The description of significant restrictions (for example, statutory, contractual and regulatory restrictions) on the entity’s ability to access or use the assets and settle the liabilities of the group, such as (a) those that restrict the ability of a parent or its subsidiaries to transfer cash or other assets to (or from) other entities within the group; and (b) guarantees or other requirements that may restrict dividends and other capital distributions being paid, or loans and advances being made or repaid, to (or from) other entities within the group. [Refer: Total for all subsidiaries [member]] IFRS 12.13 a Disclosure
ifrs-full DescriptionOfSourcesOfHedgeIneffectivenessExpectedToAffectHedgingRelationship Text label Description of sources of hedge ineffectiveness expected to affect hedging relationship IFRS 7.23D Disclosure
ifrs-full DescriptionOfSourcesOfHedgeIneffectivenessExpectedToAffectHedgingRelationship Text documentation The description of the sources of hedge ineffectiveness that are expected to affect the hedging relationship. [Refer: Gain (loss) on hedge ineffectiveness] IFRS 7.23D Disclosure
ifrs-full DescriptionOfSourcesOfHedgeIneffectivenessThatEmergedInHedgingRelationship Text label Description of sources of hedge ineffectiveness that emerged in hedging relationship IFRS 7.23E Disclosure
ifrs-full DescriptionOfSourcesOfHedgeIneffectivenessThatEmergedInHedgingRelationship Text documentation The description of the sources of hedge ineffectiveness that emerged in the hedging relationship. [Refer: Gain (loss) on hedge ineffectiveness] IFRS 7.23E Disclosure
ifrs-full DescriptionOfSourcesOfRevenueForAllOtherSegments Text label Description of sources of revenue for all other segments IFRS 8.16 Disclosure
ifrs-full DescriptionOfSourcesOfRevenueForAllOtherSegments Text documentation The description of the sources of the revenue included in the “all other segments” category, which includes the combined information about other business activities and operating segments that are not reportable. [Refer: All other segments [member]; Revenue] IFRS 8.16 Disclosure
ifrs-full DescriptionOfTechniqueOtherThanConfidenceLevelTechniqueUsedForDeterminingRiskAdjustmentForNonfinancialRisk Text label Description of technique other than confidence level technique used for determining risk adjustment for non-financial risk IFRS 17.119 Disclosure
ifrs-full DescriptionOfTechniqueOtherThanConfidenceLevelTechniqueUsedForDeterminingRiskAdjustmentForNonfinancialRisk Text documentation The description of a technique other than the confidence level technique used for determining the risk adjustment for non-financial risk. [Refer: Risk adjustment for non-financial risk [member]] IFRS 17.119 Disclosure
ifrs-full DescriptionOfTermAndConditionsOfFinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilities Text label Description of terms and conditions of financial assets pledged as collateral for liabilities or contingent liabilities IFRS 7.14 b Disclosure
ifrs-full DescriptionOfTermAndConditionsOfFinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilities Text documentation The description of the terms and conditions relating to financial assets pledged as collateral for liabilities or contingent liabilities. [Refer: Financial assets pledged as collateral for liabilities or contingent liabilities; Classes of contingent liabilities [domain]] IFRS 7.14 b Disclosure
ifrs-full DescriptionOfTermsOfContractualArrangementsThatCouldRequireInvestmentEntityOrItsSubsidiariesToProvideFinancialSupportToUnconsolidatedStructuredEntityControlledByInvestmentEntity Text label Description of terms of contractual arrangements that could require investment entity or its subsidiaries to provide financial support to unconsolidated structured entity controlled by investment entity IFRS 12.19F Disclosure
ifrs-full DescriptionOfTermsOfContractualArrangementsThatCouldRequireInvestmentEntityOrItsSubsidiariesToProvideFinancialSupportToUnconsolidatedStructuredEntityControlledByInvestmentEntity Text documentation The description of the terms of contractual arrangements that could require an investment entity or its subsidiaries to provide financial support to an unconsolidated structured entity controlled by the investment entity. [Refer: Disclosure of investment entities [text block]; Total for all subsidiaries [member]; Total for all unconsolidated structured entities [member]] IFRS 12.19F Disclosure
ifrs-full DescriptionOfTermsOfContractualArrangementsThatCouldRequireParentOrSubsidiariesToProvideFinancialSupportToStructuredEntity Text label Description of terms of contractual arrangements that could require parent or subsidiaries to provide financial support to structured entity IFRS 12.14 Disclosure, IFRS 12.B26 a Example
ifrs-full DescriptionOfTermsOfContractualArrangementsThatCouldRequireParentOrSubsidiariesToProvideFinancialSupportToStructuredEntity Text documentation The description of the terms of contractual arrangements that could require the parent or its subsidiaries to provide financial support to a structured entity, including events or circumstances that could expose the reporting entity to a loss (for example, liquidity arrangements or credit rating triggers associated with obligations to purchase assets of the structured entity or provide financial support). [Refer: Total for all subsidiaries [member]] IFRS 12.14 Disclosure, IFRS 12.B26 a Example
ifrs-full DescriptionOfTermsOfSharesReservedForIssueUnderOptionsAndContractsForSaleOfShares Text label Description of terms of shares reserved for issue under options and contracts for sale of shares IAS 1.79 a (vii) Disclosure
ifrs-full DescriptionOfTermsOfSharesReservedForIssueUnderOptionsAndContractsForSaleOfShares Text documentation The description of terms of shares reserved for issue under options and contracts for the sale of shares. IAS 1.79 a (vii) Disclosure
ifrs-full DescriptionOfTimingAndReasonOfReclassificationBetweenFinancialLiabilitiesAndEquity Text label Description of timing and reason of reclassification between financial liabilities and equity IAS 1.80A Disclosure
ifrs-full DescriptionOfTimingAndReasonOfReclassificationBetweenFinancialLiabilitiesAndEquity Text documentation The description of the timing of, and the reason for, the reclassification of instruments between financial liabilities and equity. [Refer: Financial liabilities] IAS 1.80A Disclosure
ifrs-full DescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsAssets Text label Description of to whom group within entity that decides entity’s valuation policies and procedures reports, assets IFRS 13.93 g Example, IFRS 13.IE65 a (ii) Example
ifrs-full DescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsAssets Text documentation The description of who the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for assets reports to. IFRS 13.93 g Example, IFRS 13.IE65 a (ii) Example
ifrs-full DescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsEntitysOwnEquityInstruments Text label Description of to whom group within entity that decides entity’s valuation policies and procedures reports, entity's own equity instruments IFRS 13.93 g Example, IFRS 13.IE65 a (ii) Example
ifrs-full DescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsEntitysOwnEquityInstruments Text documentation The description of who the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for the entity’s own equity instruments reports to. [Refer: Classes of entity’s own equity instruments [domain]] IFRS 13.93 g Example, IFRS 13.IE65 a (ii) Example
ifrs-full DescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsLiabilities Text label Description of to whom group within entity that decides entity’s valuation policies and procedures reports, liabilities IFRS 13.93 g Example, IFRS 13.IE65 a (ii) Example
ifrs-full DescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsLiabilities Text documentation The description of who the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for liabilities reports to. IFRS 13.93 g Example, IFRS 13.IE65 a (ii) Example
ifrs-full DescriptionOfTransactionsAfterReportingPeriodWithSignificantChangeInNumberOfOrdinarySharesOutstanding Text label Description of transactions after reporting period that significantly change number of ordinary shares outstanding IAS 33.70 d Disclosure
ifrs-full DescriptionOfTransactionsAfterReportingPeriodWithSignificantChangeInNumberOfOrdinarySharesOutstanding Text documentation The description of transactions after the reporting period, other than those accounted for in accordance with paragraph 64 of IAS 33, that would have significantly changed the number of ordinary shares outstanding at the end of the period if those transactions had occurred before the end of the reporting period. [Refer: Ordinary shares [member]] IAS 33.70 d Disclosure
ifrs-full DescriptionOfTransactionsAfterReportingPeriodWithSignificantChangeInNumberOfPotentialOrdinarySharesOutstanding Text label Description of transactions after reporting period that significantly change number of potential ordinary shares outstanding IAS 33.70 d Disclosure
ifrs-full DescriptionOfTransactionsAfterReportingPeriodWithSignificantChangeInNumberOfPotentialOrdinarySharesOutstanding Text documentation The description of transactions after the reporting period, other than those accounted for in accordance with paragraph 64 of IAS 33, that would have significantly changed the number of potential ordinary shares outstanding at the end of the period if those transactions had occurred before the end of the reporting period. [Refer: Ordinary shares [member]; Potential ordinary share transactions [member]] IAS 33.70 d Disclosure
ifrs-full DescriptionOfTransactionsWithRelatedParty Text label Description of transactions with related party IAS 24.18 Disclosure
ifrs-full DescriptionOfTransactionsWithRelatedParty Text documentation The description of related party transactions. [Refer: Total for all related parties [member]] IAS 24.18 Disclosure
ifrs-full DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRS Text label Description of transitional provisions of initially applied IFRS IAS 8.28 d Disclosure
ifrs-full DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRS Text documentation The description of transitional provisions related to an initial application of an IFRS. [Refer: IFRSs [member]] IAS 8.28 d Disclosure
ifrs-full DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods Text label Description of transitional provisions of initially applied IFRS that might have effect on future periods IAS 8.28 e Disclosure
ifrs-full DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods Text documentation The description of transitional provisions related to an initial application of an IFRS that might have an effect on future periods. [Refer: IFRSs [member]] IAS 8.28 e Disclosure
ifrs-full DescriptionOfTypeOfHedge Text label Description of type of hedge Expired 2023-01-01 IFRS 7.22 a Disclosure
ifrs-full DescriptionOfTypeOfHedge Text commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.22 a Disclosure
ifrs-full DescriptionOfTypeOfHedge Text documentation The description of the type of a hedge used by the entity. Expired 2023-01-01 IFRS 7.22 a Disclosure
ifrs-full DescriptionOfTypeOfPlan Text label Description of type of plan IAS 19.139 a Disclosure
ifrs-full DescriptionOfTypeOfPlan Text documentation The general description of the type of a defined benefit plan. [Refer: Defined benefit plans [domain]] IAS 19.139 a Disclosure
ifrs-full DescriptionOfTypeOfRetirementBenefitPlan Text label Description of type of retirement benefit plan IAS 26.36 c Disclosure
ifrs-full DescriptionOfTypeOfRetirementBenefitPlan Text documentation The description of the type of retirement benefit plans, i.e. defined contribution or defined benefit. [Refer: Defined benefit plans [domain]] IAS 26.36 c Disclosure
ifrs-full DescriptionOfTypeOfSupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSo Text label Description of type of support provided to structured entity without having contractual obligation to do so IFRS 12.15 a Disclosure, IFRS 12.30 a Disclosure
ifrs-full DescriptionOfTypeOfSupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSo Text documentation The description of the type of financial or other support (for example, purchasing assets of, or instruments issued by, the structured entity) provided to a structured entity without having a contractual obligation to do so, including situations in which the entity assisted the structured entity in obtaining financial support. [Refer: Total for all subsidiaries [member]; Support provided to structured entity without having contractual obligation to do so] IFRS 12.15 a Disclosure, IFRS 12.30 a Disclosure
ifrs-full DescriptionOfTypeOfSupportProvidedToSubsidiaryWithoutHavingContractualObligationToDoSo Text label Description of type of support provided to subsidiary by investment entity or its subsidiaries without having contractual obligation to do so IFRS 12.19E a Disclosure
ifrs-full DescriptionOfTypeOfSupportProvidedToSubsidiaryWithoutHavingContractualObligationToDoSo Text documentation The description of the type of support provided to a subsidiary by the investment entity or its subsidiaries without having a contractual obligation to do so. [Refer: Disclosure of investment entities [text block]; Total for all subsidiaries [member]] IFRS 12.19E a Disclosure
ifrs-full DescriptionOfTypesOfContractsAffectedByChangesInMethodsUsedToMeasureContractsWithinScopeOfIFRS17AndProcessesForEstimatingInputsToThoseMethods Text label Description of types of contracts affected by changes in methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methods IFRS 17.117 b Disclosure
ifrs-full DescriptionOfTypesOfContractsAffectedByChangesInMethodsUsedToMeasureContractsWithinScopeOfIFRS17AndProcessesForEstimatingInputsToThoseMethods Text documentation The description of the types of contracts affected by changes in the methods used to measure contracts within the scope of IFRS 17 and the processes for estimating the inputs to those methods. IFRS 17.117 b Disclosure
ifrs-full DescriptionOfTypesOfIncomeFromStructuredEntities Text label Description of types of income from structured entities IFRS 12.27 b Disclosure, IFRS 12.B26 c Example
ifrs-full DescriptionOfTypesOfIncomeFromStructuredEntities Text documentation The description of the types of income from structured entities. [Refer: Income from structured entities] IFRS 12.27 b Disclosure, IFRS 12.B26 c Example
ifrs-full DescriptionOfTypesOfProductsAndServicesFromWhichEachReportableSegmentDerivesItsRevenues Text label Description of types of products and services from which each reportable segment derives its revenues IFRS 8.22 b Disclosure
ifrs-full DescriptionOfTypesOfProductsAndServicesFromWhichEachReportableSegmentDerivesItsRevenues Text documentation The description of the types of products and services from which a reportable segment derives its revenues. [Refer: Products and services [domain]; Revenue] IFRS 8.22 b Disclosure
ifrs-full DescriptionOfTypesOfWarrantiesAndRelatedObligations Text label Description of types of warranties and related obligations IFRS 15.119 e Disclosure
ifrs-full DescriptionOfTypesOfWarrantiesAndRelatedObligations Text documentation The description of types of warranties and related obligations in contracts with customers. IFRS 15.119 e Disclosure
ifrs-full DescriptionOfUncertaintiesOfEntitysAbilityToContinueAsGoingConcern Text block label Disclosure of uncertainties of entity’s ability to continue as going concern [text block] IAS 1.25 Disclosure
ifrs-full DescriptionOfUncertaintiesOfEntitysAbilityToContinueAsGoingConcern Text block documentation The disclosure of material uncertainties related to events or conditions that may cast significant doubt upon the entity’s ability to continue as a going concern. IAS 1.25 Disclosure
ifrs-full DescriptionOfUnfulfilledConditionsAndOtherContingenciesAttachedToGovernmentGrantForAgriculturalActivity Text label Description of unfulfilled conditions and other contingencies attached to government grant for agricultural activity IAS 41.57 b Disclosure
ifrs-full DescriptionOfUnfulfilledConditionsAndOtherContingenciesAttachedToGovernmentGrantForAgriculturalActivity Text documentation The description of unfulfilled conditions and other contingencies attached to government grants for agricultural activity. [Refer: Government [member]; Government grants] IAS 41.57 b Disclosure
ifrs-full DescriptionOfUsefulLifeBiologicalAssetsAtCost Text label Description of useful life, biological assets, at cost IAS 41.54 e Disclosure
ifrs-full DescriptionOfUsefulLifeBiologicalAssetsAtCost Text documentation Description of useful life used for biological assets. [Refer: Biological assets] IAS 41.54 e Disclosure
ifrs-full DescriptionOfUsefulLifeIntangibleAssetsOtherThanGoodwill Text label Description of useful life, intangible assets other than goodwill IAS 38.118 a Disclosure
ifrs-full DescriptionOfUsefulLifeIntangibleAssetsOtherThanGoodwill Text documentation Description of useful life used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill] IAS 38.118 a Disclosure
ifrs-full DescriptionOfUsefulLifeInvestmentPropertyCostModel Text label Description of useful life, investment property, cost model IAS 40.79 b Disclosure
ifrs-full DescriptionOfUsefulLifeInvestmentPropertyCostModel Text documentation Description of useful life used for investment property. [Refer: Investment property] IAS 40.79 b Disclosure
ifrs-full DescriptionOfUsefulLifePropertyPlantAndEquipment Text label Description of useful life, property, plant and equipment IAS 16.73 c Disclosure
ifrs-full DescriptionOfUsefulLifePropertyPlantAndEquipment Text documentation Description of useful life used for property, plant and equipment. [Refer: Property, plant and equipment] IAS 16.73 c Disclosure
ifrs-full DescriptionOfValuationProcessesUsedInFairValueMeasurementAssets Text label Description of valuation processes used in fair value measurement, assets IFRS 13.93 g Disclosure
ifrs-full DescriptionOfValuationProcessesUsedInFairValueMeasurementAssets Text documentation The description of the valuation processes used by the entity for the fair value measurement of assets (including, for example, how an entity decides its valuation policies and procedures and analyses changes in fair value measurements from period to period). IFRS 13.93 g Disclosure
ifrs-full DescriptionOfValuationProcessesUsedInFairValueMeasurementEntitysOwnEquityInstruments Text label Description of valuation processes used in fair value measurement, entity’s own equity instruments IFRS 13.93 g Disclosure
ifrs-full DescriptionOfValuationProcessesUsedInFairValueMeasurementEntitysOwnEquityInstruments Text documentation The description of the valuation processes used by the entity for the fair value measurement of its own equity instruments (including, for example, how an entity decides its valuation policies and procedures and analyses changes in fair value measurements from period to period). IFRS 13.93 g Disclosure
ifrs-full DescriptionOfValuationProcessesUsedInFairValueMeasurementLiabilities Text label Description of valuation processes used in fair value measurement, liabilities IFRS 13.93 g Disclosure
ifrs-full DescriptionOfValuationProcessesUsedInFairValueMeasurementLiabilities Text documentation The description of the valuation processes used by the entity for fair value measurement of liabilities (including, for example, how an entity decides its valuation policies and procedures and analyses changes in fair value measurements from period to period). IFRS 13.93 g Disclosure
ifrs-full DescriptionOfValuationTechniquesAndKeyModelInputsUsedForDeterminingNoncontrollingInterestInAnAcquireeMeasuredAtFairValue Text label Description of valuation techniques and significant inputs used to measure non-controlling interest in acquiree measured at fair value IFRS 3.B64 o (ii) Disclosure
ifrs-full DescriptionOfValuationTechniquesAndKeyModelInputsUsedForDeterminingNoncontrollingInterestInAnAcquireeMeasuredAtFairValue Text documentation The description of the valuation techniques and significant inputs used to measure non-controlling interest in an acquiree measured at fair value for business combinations in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date. [Refer: At fair value [member]; Total for all business combinations [member]; Valuation techniques used in fair value measurement [domain]] IFRS 3.B64 o (ii) Disclosure
ifrs-full DescriptionOfValuationTechniquesAndKeyModelInputsUsedToMeasureContingentConsideration Text label Description of valuation techniques and key model inputs used to measure contingent consideration IFRS 3.B67 b (iii) Disclosure
ifrs-full DescriptionOfValuationTechniquesAndKeyModelInputsUsedToMeasureContingentConsideration Text documentation The description of valuation techniques and key model inputs used to measure contingent consideration assets or liabilities. [Refer: Valuation techniques used in fair value measurement [domain]] IFRS 3.B67 b (iii) Disclosure
ifrs-full DescriptionOfValuationTechniquesUsedInFairValueMeasurementAssets Text label Description of valuation techniques used in fair value measurement, assets IFRS 13.93 d Disclosure
ifrs-full DescriptionOfValuationTechniquesUsedInFairValueMeasurementAssets Text documentation The description of the valuation techniques (for example, the market approach, cost approach and income approach) used for the fair value measurement of assets. [Refer: Valuation techniques used in fair value measurement [domain]; Cost approach [member]; Income approach [member]; Market approach [member]] IFRS 13.93 d Disclosure
ifrs-full DescriptionOfValuationTechniquesUsedInFairValueMeasurementEntitysOwnEquityInstruments Text label Description of valuation techniques used in fair value measurement, entity’s own equity instruments IFRS 13.93 d Disclosure
ifrs-full DescriptionOfValuationTechniquesUsedInFairValueMeasurementEntitysOwnEquityInstruments Text documentation The description of the valuation techniques (for example, the market approach, cost approach and income approach) used for the fair value measurement of the entity’s own equity instruments. [Refer: Valuation techniques used in fair value measurement [domain]; Cost approach [member]; Income approach [member]; Market approach [member]] IFRS 13.93 d Disclosure
ifrs-full DescriptionOfValuationTechniquesUsedInFairValueMeasurementLiabilities Text label Description of valuation techniques used in fair value measurement, liabilities IFRS 13.93 d Disclosure
ifrs-full DescriptionOfValuationTechniquesUsedInFairValueMeasurementLiabilities Text documentation The description of the valuation techniques (for example, the market approach, cost approach and income approach) used for the fair value measurement of liabilities. [Refer: Valuation techniques used in fair value measurement [domain]; Cost approach [member]; Income approach [member]; Market approach [member]] IFRS 13.93 d Disclosure
ifrs-full DescriptionOfValuationTechniquesUsedToMeasureFairValueLessCostsOfDisposal Text label Description of valuation techniques used to measure fair value less costs of disposal IAS 36.130 f (ii) Disclosure, IAS 36.134 e Disclosure
ifrs-full DescriptionOfValuationTechniquesUsedToMeasureFairValueLessCostsOfDisposal Text documentation The description of the valuation techniques used to measure fair value less costs of disposal for a cash generating unit (group of units). [Refer: Valuation techniques used in fair value measurement [domain]] IAS 36.130 f (ii) Disclosure, IAS 36.134 e Disclosure
ifrs-full DescriptionOfVestingRequirementsForSharebasedPaymentArrangement Text label Description of vesting requirements for share-based payment arrangement IFRS 2.45 a Disclosure
ifrs-full DescriptionOfVestingRequirementsForSharebasedPaymentArrangement Text documentation The description of the vesting requirements for a type of share-based payment arrangement that existed at any time during the period. An entity with substantially similar types of share-based payment arrangements may aggregate this information. [Refer: Types of share-based payment arrangements [domain]] IFRS 2.45 a Disclosure
ifrs-full DescriptionOfVoluntaryChangeInAccountingPolicy Text block label Disclosure of voluntary change in accounting policy [text block] IAS 8.29 Disclosure
ifrs-full DescriptionOfVoluntaryChangeInAccountingPolicy Text block documentation The disclosure of a voluntary change in accounting policy. IAS 8.29 Disclosure
ifrs-full DescriptionOfWhenEntityTypicallySatisfiesPerformanceObligations Text label Description of when entity typically satisfies performance obligations IFRS 15.119 a Disclosure
ifrs-full DescriptionOfWhenEntityTypicallySatisfiesPerformanceObligations Text documentation The description of when the entity typically satisfies its performance obligations. [Refer: Performance obligations [domain]] IFRS 15.119 a Disclosure
ifrs-full DescriptionOfWhetherEntityIsRequiredToAbsorbLossesOfStructuredEntitiesBeforeOtherParties Text label Description of whether entity is required to absorb losses of structured entities before other parties IFRS 12.B26 d Example
ifrs-full DescriptionOfWhetherEntityIsRequiredToAbsorbLossesOfStructuredEntitiesBeforeOtherParties Text documentation The description of whether the entity is required to absorb losses of structured entities before other parties. IFRS 12.B26 d Example
ifrs-full DescriptionOfWhetherEntityMakesAdjustmentForTimeValueOfMoneyAndEffectOfFinancialRiskWhenUsingPremiumAllocationApproach Text label Description of whether entity makes adjustment for time value of money and effect of financial risk when using premium allocation approach IFRS 17.97 b Disclosure
ifrs-full DescriptionOfWhetherEntityMakesAdjustmentForTimeValueOfMoneyAndEffectOfFinancialRiskWhenUsingPremiumAllocationApproach Text documentation The description of whether an entity that uses the premium allocation approach makes an adjustment for the time value of money and the effect of financial risk applying paragraphs 56 and 57(b) of IFRS 17. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts. IFRS 17.97 b Disclosure
ifrs-full DescriptionOfWhetherImpairmentRequirementsHaveBeenAppliedInClassificationOverlay Text label Description of whether impairment requirements have been applied in classification overlay IFRS 17.C28E a Disclosure
ifrs-full DescriptionOfWhetherImpairmentRequirementsHaveBeenAppliedInClassificationOverlay Text documentation The description of whether impairment requirements in Section 5.5 of IFRS 9 Financial Instruments have been applied in classification overlay. IFRS 17.C28E a Disclosure
ifrs-full DescriptionOfWhetherInvestmentInAssociateIsMeasuredUsingEquityMethodOrAtFairValue Text label Description of whether investment in associate is measured using equity method or at fair value IFRS 12.21 b (i) Disclosure
ifrs-full DescriptionOfWhetherInvestmentInAssociateIsMeasuredUsingEquityMethodOrAtFairValue Text documentation The description of whether the investment in an associate is measured using the equity method or at fair value. [Refer: At fair value [member]; Total for all associates [member]] IFRS 12.21 b (i) Disclosure
ifrs-full DescriptionOfWhetherInvestmentInJointVentureIsMeasuredUsingEquityMethodOrAtFairValue Text label Description of whether investment in joint venture is measured using equity method or at fair value IFRS 12.21 b (i) Disclosure
ifrs-full DescriptionOfWhetherInvestmentInJointVentureIsMeasuredUsingEquityMethodOrAtFairValue Text documentation The description of whether the investment in a joint venture is measured using the equity method or at fair value. [Refer: At fair value [member]; Total for all joint ventures [member]] IFRS 12.21 b (i) Disclosure
ifrs-full DescriptionOfWhetherThereArePotentialIncomeTaxConsequencesNotPracticablyDeterminable Text label Description of whether there are potential income tax consequences not practicably determinable IAS 12.82A Disclosure
ifrs-full DescriptionOfWhetherThereArePotentialIncomeTaxConsequencesNotPracticablyDeterminable Text documentation The description of whether there are potential income tax consequences not practically determinable that would result from the payment of dividends to the entity’s shareholders in jurisdictions where income taxes are payable at a higher or lower rate if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity, or where income taxes may be refundable or payable if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity. [Refer: Retained earnings] IAS 12.82A Disclosure
ifrs-full DescriptionOfWhetherThirdpartyCreditEnhancementIsReflectedInFairValueMeasurement Text label Description of whether third-party credit enhancement is reflected in fair value measurement IFRS 13.98 Disclosure
ifrs-full DescriptionOfWhetherThirdpartyCreditEnhancementIsReflectedInFairValueMeasurement Text documentation The description of whether third-party credit enhancement is reflected in the fair value measurement of liabilities measured at fair value and issued with an inseparable third-party credit enhancement. [Refer: At fair value [member]] IFRS 13.98 Disclosure
ifrs-full DescriptionWhetherChangeInAccountingPolicyIsMadeInAccordanceWithTransitionalProvisionsOfInitiallyAppliedIFRS Text label Description whether change in accounting policy is made in accordance with transitional provisions of initially applied IFRS IAS 8.28 b Disclosure
ifrs-full DescriptionWhetherChangeInAccountingPolicyIsMadeInAccordanceWithTransitionalProvisionsOfInitiallyAppliedIFRS Text documentation The description that a change in accounting policy is made in accordance with the transitional provisions of an initially applied IFRS. [Refer: IFRSs [member]] IAS 8.28 b Disclosure
ifrs-full DesignatedFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract label Designated financial liabilities at fair value through profit or loss [abstract]
ifrs-full DesignatedLoansOrReceivablesAtFairValueThroughProfitOrLossAbstract label Designated loans or receivables at fair value through profit or loss [abstract]
ifrs-full DestructionOfMajorProductionPlantMember Member label Destruction of major production plant [member] IAS 10.22 d Example
ifrs-full DestructionOfMajorProductionPlantMember Member documentation This member stands for destruction of a major production plant. IAS 10.22 d Example
ifrs-full DeterminationOfFairValueOfGoodsOrServicesReceivedOrFairValueOfEquityInstrumentsGrantedOnSharebasedPayments Text label Explanation of determination of fair value of goods or services received or fair value of equity instruments granted on share-based payments IFRS 2.46 Disclosure
ifrs-full DeterminationOfFairValueOfGoodsOrServicesReceivedOrFairValueOfEquityInstrumentsGrantedOnSharebasedPayments Text documentation The explanation that enables users of financial statements to understand how the fair value of the goods or services received, or the fair value of the equity instruments granted, in share-based payment arrangements was determined. [Refer: Types of share-based payment arrangements [domain]] IFRS 2.46 Disclosure
ifrs-full DifferenceBetweenCarryingAmountOfDividendsPayableAndCarryingAmountOfNoncashAssetsDistributed Monetary, duration, credit label Difference between carrying amount of dividends payable and carrying amount of non-cash assets distributed IFRIC 17.15 Disclosure
ifrs-full DifferenceBetweenCarryingAmountOfDividendsPayableAndCarryingAmountOfNoncashAssetsDistributed Monetary, duration, credit documentation The amount of difference between the carrying amount of dividends payable and the carrying amount of non-cash assets distributed when settling the dividends payable. [Refer: Carrying amount [member]] IFRIC 17.15 Disclosure
ifrs-full DifferenceBetweenCarryingAmountOfFinancialLiabilityAndAmountContractuallyRequiredToPayAtMaturityToHolderOfObligation Monetary, instant label Difference between carrying amount of financial liability and amount contractually required to pay at maturity to holder of obligation IFRS 7.10A b Disclosure, IFRS 7.10 b Disclosure
ifrs-full DifferenceBetweenCarryingAmountOfFinancialLiabilityAndAmountContractuallyRequiredToPayAtMaturityToHolderOfObligation Monetary, instant documentation The amount by which the carrying amount of a financial liability is more (less) than the amount that the entity would be contractually required to pay at maturity to the holder of the obligation. [Refer: Carrying amount [member]] IFRS 7.10A b Disclosure, IFRS 7.10 b Disclosure
ifrs-full DilutedEarningsLossPerInstrumentFromContinuingOperationsParticipatingEquityInstrumentsOtherThanOrdinaryShares Per share label Diluted earnings (loss) per instrument from continuing operations, participating equity instruments other than ordinary shares IAS 33.A14 Common practice
ifrs-full DilutedEarningsLossPerInstrumentFromContinuingOperationsParticipatingEquityInstrumentsOtherThanOrdinaryShares Per share documentation Diluted earnings (loss) per instrument from continuing operations for an equity instrument that participates in profit with ordinary shares according to a predetermined formula. [Refer: Diluted earnings (loss) per instrument, participating equity instruments other than ordinary shares; Continuing operations, unless line item indicates otherwise [member]] IAS 33.A14 Common practice
ifrs-full DilutedEarningsLossPerInstrumentFromDiscontinuedOperationsParticipatingEquityInstrumentsOtherThanOrdinaryShares Per share label Diluted earnings (loss) per instrument from discontinued operations, participating equity instruments other than ordinary shares IAS 33.A14 Common practice
ifrs-full DilutedEarningsLossPerInstrumentFromDiscontinuedOperationsParticipatingEquityInstrumentsOtherThanOrdinaryShares Per share documentation Diluted earnings (loss) per instrument from discontinued operations for an equity instrument that participates in profit with ordinary shares according to a predetermined formula. [Refer: Diluted earnings (loss) per instrument, participating equity instruments other than ordinary shares; Discontinued operations [member]] IAS 33.A14 Common practice
ifrs-full DilutedEarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinaryShares Per share label Diluted earnings (loss) per instrument, participating equity instruments other than ordinary shares IAS 33.A14 Common practice
ifrs-full DilutedEarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinaryShares Per share totalLabel Total diluted earnings (loss) per instrument, participating equity instruments other than ordinary shares IAS 33.A14 Common practice
ifrs-full DilutedEarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinaryShares Per share documentation Diluted earnings (loss) per instrument for an equity instrument that participates in profit with ordinary shares according to a predetermined formula. IAS 33.A14 Common practice
ifrs-full DilutedEarningsLossPerShare Per share label Diluted earnings (loss) per share IAS 33.66 Disclosure, IAS 33.67 Disclosure
ifrs-full DilutedEarningsLossPerShare Per share totalLabel Total diluted earnings (loss) per share IAS 33.66 Disclosure, IAS 33.67 Disclosure
ifrs-full DilutedEarningsLossPerShare Per share commentaryGuidance The reported value should be tagged twice, with both this element and the element “Basic earnings (loss) per share” when: (a) basic and diluted earnings per share are equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33. IAS 33.66 Disclosure, IAS 33.67 Disclosure
ifrs-full DilutedEarningsLossPerShare Per share documentation The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator), divided by the weighted average number of ordinary shares outstanding during the period (the denominator), both adjusted for the effects of all dilutive potential ordinary shares. [Refer: Ordinary shares [member]; Weighted average [member]] IAS 33.66 Disclosure, IAS 33.67 Disclosure
ifrs-full DilutedEarningsLossPerShareFromContinuingOperations Per share label Diluted earnings (loss) per share from continuing operations IAS 33.66 Disclosure, IAS 33.67 Disclosure
ifrs-full DilutedEarningsLossPerShareFromContinuingOperations Per share commentaryGuidance The reported value should be tagged twice, with both this element and the element “Basic earnings (loss) per share from continuing operations” when: (a) basic and diluted earnings per share are equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33. IAS 33.66 Disclosure, IAS 33.67 Disclosure
ifrs-full DilutedEarningsLossPerShareFromContinuingOperations Per share documentation Diluted earnings (loss) per share from continuing operations. [Refer: Continuing operations, unless line item indicates otherwise [member]; Diluted earnings (loss) per share] IAS 33.66 Disclosure, IAS 33.67 Disclosure
ifrs-full DilutedEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax Per share label Diluted 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
ifrs-full DilutedEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax Per share commentaryGuidance The reported value should be tagged twice, with both this element and the element “Basic earnings (loss) per share from continuing operations, 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. IAS 33.67 Disclosure, IFRS 14.26 Disclosure
ifrs-full DilutedEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax Per share documentation Diluted earnings (loss) per share from continuing operations that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Diluted earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Continuing operations, unless line item indicates otherwise [member]] IAS 33.67 Disclosure, IFRS 14.26 Disclosure
ifrs-full DilutedEarningsLossPerShareFromDiscontinuedOperations Per share label Diluted earnings (loss) per share from discontinued operations IAS 33.67 Disclosure, IAS 33.68 Disclosure
ifrs-full DilutedEarningsLossPerShareFromDiscontinuedOperations Per share commentaryGuidance The reported value should be tagged twice, with both this element and the element “Basic earnings (loss) per share from discontinued operations” when: (a) basic and diluted earnings per share are equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33. IAS 33.67 Disclosure, IAS 33.68 Disclosure
ifrs-full DilutedEarningsLossPerShareFromDiscontinuedOperations Per share documentation Diluted earnings (loss) per share from discontinued operations. [Refer: Diluted earnings (loss) per share; Discontinued operations [member]] IAS 33.67 Disclosure, IAS 33.68 Disclosure
ifrs-full DilutedEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax Per share label Diluted 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
ifrs-full DilutedEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax Per share commentaryGuidance The reported value should be tagged twice, with both this element and the element “Basic earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred tax” when: (a) basic and diluted earnings per share equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33. IAS 33.67 Disclosure, IFRS 14.26 Disclosure
ifrs-full DilutedEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax Per share documentation Diluted earnings (loss) per share from discontinued operations that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Diluted earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Discontinued operations [member]] IAS 33.67 Disclosure, IFRS 14.26 Disclosure
ifrs-full DilutedEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax Per share label Diluted 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
ifrs-full DilutedEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax Per share commentaryGuidance The reported value should be tagged twice, with both this element and the element “Basic earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred tax” when: (a) basic and diluted earnings per share equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33. IAS 33.67 Disclosure, IFRS 14.26 Disclosure
ifrs-full DilutedEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax Per share documentation Diluted earnings (loss) per share that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Diluted earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax] IAS 33.67 Disclosure, IFRS 14.26 Disclosure
ifrs-full DilutedEarningsPerShareAbstract label Diluted earnings per share [abstract]
ifrs-full DilutiveEffectOfAllInstrumentsOnWeightedAverageNumberOfOrdinaryShares Shares label Dilutive effect of all instruments on weighted average number of ordinary shares IAS 33.70 b Disclosure
ifrs-full DilutiveEffectOfAllInstrumentsOnWeightedAverageNumberOfOrdinaryShares Shares totalLabel Total dilutive effect of all instruments on weighted average number of ordinary shares IAS 33.70 b Disclosure
ifrs-full DilutiveEffectOfAllInstrumentsOnWeightedAverageNumberOfOrdinaryShares Shares documentation The potential dilutive effect on the weighted average number of ordinary shares that relates to the assumed conversion of the entity’s instruments. It represents the aggregate of the reconciliation amounts for all classes of instruments that reflect dilutive effect on weighted average number of ordinary shares. IAS 33.70 b Disclosure
ifrs-full DilutiveEffectOfContingentlyIssuableSharesOnWeightedAverageNumberOfOrdinaryShares Shares label Dilutive effect of contingently issuable shares on weighted average number of ordinary shares IAS 33.70 b Example
ifrs-full DilutiveEffectOfContingentlyIssuableSharesOnWeightedAverageNumberOfOrdinaryShares Shares documentation The potential dilutive effect on the weighted average number of ordinary shares that relates to the assumed conversion of the entity’s contingently issuable shares. IAS 33.70 b Example
ifrs-full DilutiveEffectOfConvertibleInstrumentsOnNumberOfOrdinaryShares Shares label Dilutive effect of convertible instruments on weighted average number of ordinary shares IAS 33.70 b Common practice
ifrs-full DilutiveEffectOfConvertibleInstrumentsOnNumberOfOrdinaryShares Shares documentation The potential dilutive effect on the weighted average number of ordinary shares that relate to the assumed conversion of the entity’s convertible instruments. IAS 33.70 b Common practice
ifrs-full DilutiveEffectOfOtherInstrumentsOnWeightedAverageNumberOfOrdinaryShares Shares label Dilutive effect of other instruments on weighted average number of ordinary shares IAS 33.70 b Common practice
ifrs-full DilutiveEffectOfOtherInstrumentsOnWeightedAverageNumberOfOrdinaryShares Shares documentation The potential dilutive effect on the weighted average number of ordinary shares that relates to the assumed conversion of the entity’s other instruments. IAS 33.70 b Common practice
ifrs-full DilutiveEffectOfRestrictedShareUnitsOnWeightedAverageNumberOfOrdinaryShares Shares label Dilutive effect of restricted share units on weighted average number of ordinary shares IAS 33.70 b Common practice
ifrs-full DilutiveEffectOfRestrictedShareUnitsOnWeightedAverageNumberOfOrdinaryShares Shares documentation The potential dilutive effect on the weighted average number of ordinary shares that relates to the assumed conversion of the entity’s restricted share units. IAS 33.70 b Common practice
ifrs-full DilutiveEffectOfShareOptionsOnNumberOfOrdinaryShares Shares label Dilutive effect of share options on weighted average number of ordinary shares IAS 33.70 b Common practice
ifrs-full DilutiveEffectOfShareOptionsOnNumberOfOrdinaryShares Shares documentation The potential dilutive effect on the weighted average number of ordinary shares that relate to the assumed exercise of the entity’s share options. IAS 33.70 b Common practice
ifrs-full DilutiveEffectOfWarrantsOnWeightedAverageNumberOfOrdinaryShares Shares label Dilutive effect of warrants on weighted average number of ordinary shares IAS 33.70 b Common practice
ifrs-full DilutiveEffectOfWarrantsOnWeightedAverageNumberOfOrdinaryShares Shares documentation The potential dilutive effect on the weighted average number of ordinary shares that relates to the assumed conversion of the entity’s warrants. IAS 33.70 b Common practice
ifrs-full DiminishingBalanceMethodMember Member label Diminishing balance method [member] IAS 16.73 b Disclosure, IAS 38.118 b Disclosure, IAS 40.79 a Disclosure, IAS 41.54 d Disclosure
ifrs-full DiminishingBalanceMethodMember Member documentation This member stands for the diminishing balance method of depreciation or amortisation. IAS 16.73 b Disclosure, IAS 38.118 b Disclosure, IAS 40.79 a Disclosure, IAS 41.54 d Disclosure
ifrs-full DirectFinanceLeasesAcquiredInBusinessCombinationMember Member label Direct finance leases acquired in business combination [member] IFRS 3.B64 h Example
ifrs-full DirectFinanceLeasesAcquiredInBusinessCombinationMember Member documentation This member stands for direct finance leases that are acquired in business combinations. [Refer: Total for all business combinations [member]] IFRS 3.B64 h Example
ifrs-full DirectOperatingExpenseFromInvestmentProperty (Monetary), duration, debit label Direct operating expense from investment property IAS 40.75 f Common practice
ifrs-full DirectOperatingExpenseFromInvestmentProperty (Monetary), duration, debit negatedTotalLabel Total direct operating expense from investment property IAS 40.75 f Common practice
ifrs-full DirectOperatingExpenseFromInvestmentProperty (Monetary), duration, debit documentation The amount of direct operating expenses (including repairs and maintenance) arising from investment property. [Refer: Investment property] IAS 40.75 f Common practice
ifrs-full DirectOperatingExpenseFromInvestmentPropertyAbstract label Direct operating expense from investment property [abstract]
ifrs-full DirectOperatingExpenseFromInvestmentPropertyGeneratingRentalIncome (Monetary), duration, debit label Direct operating expense from investment property generating rental income IAS 40.75 f (ii) Disclosure
ifrs-full DirectOperatingExpenseFromInvestmentPropertyGeneratingRentalIncome (Monetary), duration, debit negatedLabel Direct operating expense from investment property generating rental income IAS 40.75 f (ii) Disclosure
ifrs-full DirectOperatingExpenseFromInvestmentPropertyGeneratingRentalIncome (Monetary), duration, debit documentation The amount of direct operating expenses (including repairs and maintenance) arising from investment property that generated rental income during the period recognised in profit or loss. [Refer: Investment property] IAS 40.75 f (ii) Disclosure
ifrs-full DirectOperatingExpenseFromInvestmentPropertyNotGeneratingRentalIncome (Monetary), duration, debit label Direct operating expense from investment property not generating rental income IAS 40.75 f (iii) Disclosure
ifrs-full DirectOperatingExpenseFromInvestmentPropertyNotGeneratingRentalIncome (Monetary), duration, debit negatedLabel Direct operating expense from investment property not generating rental income IAS 40.75 f (iii) Disclosure
ifrs-full DirectOperatingExpenseFromInvestmentPropertyNotGeneratingRentalIncome (Monetary), duration, debit documentation The amount of direct operating expenses (including repairs and maintenance) arising from investment property that did not generate rental income during the period recognised in profit or loss. [Refer: Investment property] IAS 40.75 f (iii) Disclosure
ifrs-full DirectorsRemunerationExpense Monetary, duration, debit label Directors’ remuneration expense IAS 1.112 c Common practice
ifrs-full DirectorsRemunerationExpense Monetary, duration, debit documentation The amount of remuneration paid or payable to the entity’s directors. IAS 1.112 c Common practice
ifrs-full DisaggregationOfInsuranceContractsAxis Axis label Disaggregation of insurance contracts [axis] IFRS 17.107 Disclosure, IFRS 17.109 Disclosure, IFRS 17.131 a Disclosure, IFRS 17.132 b Disclosure, IFRS 17.98 Disclosure
ifrs-full DisaggregationOfInsuranceContractsAxis Axis 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 17.107 Disclosure, IFRS 17.109 Disclosure, IFRS 17.131 a Disclosure, IFRS 17.132 b Disclosure, IFRS 17.98 Disclosure
ifrs-full DisaggregationOfInsuranceContractsDomain Domain [default] label Disaggregation of insurance contracts [domain] IFRS 17.107 Disclosure, IFRS 17.109 Disclosure, IFRS 17.131 a Disclosure, IFRS 17.132 b Disclosure, IFRS 17.98 Disclosure
ifrs-full DisaggregationOfInsuranceContractsDomain Domain [default] documentation This member stands for all insurance contracts when disaggregated into insurance contracts issued and reinsurance contracts held. It also represents the standard value for the “Disaggregation of insurance contracts” axis if no other member is used. [Refer: Insurance contracts [domain]] IFRS 17.107 Disclosure, IFRS 17.109 Disclosure, IFRS 17.131 a Disclosure, IFRS 17.132 b Disclosure, IFRS 17.98 Disclosure
ifrs-full DisclosureOfAccountingJudgementsAndEstimatesExplanatory Text block label Disclosure of accounting judgements and estimates [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfAccountingJudgementsAndEstimatesExplanatory Text block documentation The disclosure of judgements that management has made in the process of applying the entity’s accounting policies that have the most significant effect on amounts recognised in the financial statements along with information about the assumptions that the entity makes about the future, and other major sources of estimation uncertainty at the end of the reporting period, that have a significant risk of resulting in a material adjustment to the carrying amounts of assets and liabilities within the next year. [Refer: Carrying amount [member]] IAS 1.10 e Common practice
ifrs-full DisclosureOfAccountingPoliciesMember Member label Disclosure of Accounting Policies [member] Expiry date 2025-01-01 IAS 1.139V Disclosure
ifrs-full DisclosureOfAccountingPoliciesMember Member documentation This member stands for Disclosure of Accounting Policies (Amendments to IAS 1 and IFRS Practice Statement 2) issued in February 2021. Expiry date 2025-01-01 IAS 1.139V Disclosure
ifrs-full DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory Text block label Disclosure of accrued expenses and other liabilities [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory Text block documentation The disclosure of accrued expenses and other liabilities. [Refer: Accruals; Other liabilities] IAS 1.10 e Common practice
ifrs-full DisclosureOfAcquiredReceivablesAbstract label Disclosure of acquired receivables [abstract]
ifrs-full DisclosureOfAcquiredReceivablesExplanatory Text block label Disclosure of acquired receivables [text block] IFRS 3.B64 h Disclosure
ifrs-full DisclosureOfAcquiredReceivablesExplanatory Text block documentation The disclosure of receivables acquired in a business combination. [Refer: Total for all business combinations [member]] IFRS 3.B64 h Disclosure
ifrs-full DisclosureOfAcquiredReceivablesLineItems Line items label Disclosure of acquired receivables [line items]
ifrs-full DisclosureOfAcquiredReceivablesLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfAcquiredReceivablesTable Table label Disclosure of acquired receivables [table] IFRS 3.B64 h Disclosure
ifrs-full DisclosureOfAcquiredReceivablesTable Table documentation Schedule disclosing information related to receivables acquired in business combinations. IFRS 3.B64 h Disclosure
ifrs-full DisclosureOfActualClaimsComparedWithPreviousEstimatesAbstract label Disclosure of actual claims compared with previous estimates [abstract]
ifrs-full DisclosureOfActualClaimsComparedWithPreviousEstimatesExplanatory Text block label Disclosure of actual claims compared with previous estimates [text block] IFRS 17.130 Disclosure
ifrs-full DisclosureOfActualClaimsComparedWithPreviousEstimatesExplanatory Text block documentation The disclosure of actual claims compared with previous estimates of the undiscounted amount of the claims (i.e. claims development). The disclosure about claims development shall start with the period when the earliest material claim(s) arose and for which there is still uncertainty about the amount and timing of the claims payments at the end of the reporting period, but is not required to start more than 10 years before the end of the reporting period. The entity is not required to disclose information about the development of claims for which uncertainty about the amount and timing of the claims payments is resolved typically within one year. IFRS 17.130 Disclosure
ifrs-full DisclosureOfActualClaimsComparedWithPreviousEstimatesLineItems Line items label Disclosure of actual claims compared with previous estimates [line items]
ifrs-full DisclosureOfActualClaimsComparedWithPreviousEstimatesLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfActualClaimsComparedWithPreviousEstimatesTable Table label Disclosure of actual claims compared with previous estimates [table] IFRS 17.130 Disclosure
ifrs-full DisclosureOfActualClaimsComparedWithPreviousEstimatesTable Table documentation Schedule disclosing information related to actual claims compared with previous estimates. IFRS 17.130 Disclosure
ifrs-full DisclosureOfAdditionalInformationAboutDefinedBenefitPlansExplanatory Text block label Disclosure of additional information about defined benefit plans [text block] IAS 19.137 Disclosure
ifrs-full DisclosureOfAdditionalInformationAboutDefinedBenefitPlansExplanatory Text block documentation The disclosure of additional information about defined benefit plans necessary to meet the objectives of IAS 19. [Refer: Defined benefit plans [domain]] IAS 19.137 Disclosure
ifrs-full DisclosureOfAdditionalInformationAboutLeasingActivitiesForLesseeExplanatory Text block label Disclosure of additional information about leasing activities for lessee [text block] IFRS 16.59 Disclosure
ifrs-full DisclosureOfAdditionalInformationAboutLeasingActivitiesForLesseeExplanatory Text block documentation The disclosure of additional information about leasing activities of a lessee. IFRS 16.59 Disclosure
ifrs-full DisclosureOfAdditionalInformationAboutLeasingActivitiesForLessorExplanatory Text block label Disclosure of additional information about leasing activities for lessor [text block] IFRS 16.92 Disclosure
ifrs-full DisclosureOfAdditionalInformationAboutLeasingActivitiesForLessorExplanatory Text block documentation The disclosure of additional information about leasing activities of a lessor. IFRS 16.92 Disclosure
ifrs-full DisclosureOfAdditionalInformationAboutUnderstandingFinancialPositionsAndLiquidityOfEntityExplanatory Text block label Disclosure of additional information about understanding financial position and liquidity of entity [text block] IAS 7.50 Example
ifrs-full DisclosureOfAdditionalInformationAboutUnderstandingFinancialPositionsAndLiquidityOfEntityExplanatory Text block documentation The disclosure of additional information that may be relevant to users of financial statements in understanding the financial position and liquidity of an entity. IAS 7.50 Example
ifrs-full DisclosureOfAdditionalInformationExplanatory Text block label Disclosure of additional information [text block] IAS 1.112 c Disclosure
ifrs-full DisclosureOfAdditionalInformationExplanatory Text block documentation The disclosure of additional information that is not presented elsewhere in the financial statements, but that is relevant to an understanding of them. IAS 1.112 c Disclosure
ifrs-full DisclosureOfAdditionalInformationRepresentativeOfRiskExposureArisingFromContractsWithinScopeOfIFRS17DuringPeriodExplanatory Text block label Disclosure of additional information representative of risk exposure arising from contracts within scope of IFRS 17 during period [text block] IFRS 17.123 Disclosure
ifrs-full DisclosureOfAdditionalInformationRepresentativeOfRiskExposureArisingFromContractsWithinScopeOfIFRS17DuringPeriodExplanatory Text block documentation The disclosure of additional information that is representative of the entity’s risk exposure arising from contracts within the scope of IFRS 17 during the period, if the information disclosed about the entity’s exposure to risk at the end of the reporting period is not representative. IFRS 17.123 Disclosure
ifrs-full DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesAbstract label Disclosure of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [abstract]
ifrs-full DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesExplanatory Text block label Disclosure of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [text block] IFRS 17.113 b Disclosure
ifrs-full DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesExplanatory Text block documentation The disclosure of the adjustments made when an entity changed the basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features; Insurance finance income (expenses)] IFRS 17.113 b Disclosure
ifrs-full DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesLineItems Line items label Disclosure of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [line items]
ifrs-full DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesTable Table label Disclosure of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [table] IFRS 17.113 b Disclosure
ifrs-full DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesTable Table documentation Schedule disclosing information related to the adjustments made when an entity changed the basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features. IFRS 17.113 b Disclosure
ifrs-full DisclosureOfAllowanceForCreditLossesExplanatory Text block label Disclosure of allowance for credit losses [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfAllowanceForCreditLossesExplanatory Text block documentation The disclosure of the allowance relating to impairments of financial assets due to credit losses. [Refer: Financial assets] IAS 1.10 e Common practice
ifrs-full DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesAbstract label Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [abstract]
ifrs-full DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory Text block label Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [text block] IAS 24.18A Disclosure
ifrs-full DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory Text block documentation The disclosure of amounts incurred by the entity for provision of key management personnel services that are provided by separate management entities. [Refer: Key management personnel of entity or parent [member]; Separate management entities [domain]] IAS 24.18A Disclosure
ifrs-full DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesLineItems Line items label Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [line items]
ifrs-full DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesTable Table label Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [table] IAS 24.18A Disclosure
ifrs-full DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesTable Table documentation Schedule disclosing information related to the amounts incurred by the entity for provision of key management personnel services that are provided by separate management entities. IAS 24.18A Disclosure
ifrs-full DisclosureOfAmountsOfPotentialIncomeTaxConsequencesPracticablyDeterminableExplanatory Text label Description of amounts of potential income tax consequences practicably determinable IAS 12.82A Disclosure
ifrs-full DisclosureOfAmountsOfPotentialIncomeTaxConsequencesPracticablyDeterminableExplanatory Text documentation The description of the amounts of the practically determinable potential income tax consequences that would result from the payment of dividends to the entity’s shareholders in jurisdictions where income taxes are payable at a higher or lower rate if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity, or where income taxes may be refundable or payable if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity. [Refer: Retained earnings] IAS 12.82A Disclosure
ifrs-full DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateAbstract label Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than twelve months after reporting date [abstract]
ifrs-full DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateExplanatory Text block label Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than twelve months after reporting date [text block] IAS 1.61 Disclosure
ifrs-full DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateExplanatory Text block documentation The disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more, and more than, twelve months after reporting date. IAS 1.61 Disclosure
ifrs-full DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateLineItems Line items label Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than twelve months after reporting date [line items]
ifrs-full DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateTable Table label Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than twelve months after reporting date [table] IAS 1.61 Disclosure
ifrs-full DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateTable Table documentation Schedule disclosing information related to amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more, and more than, twelve months after reporting date. IAS 1.61 Disclosure
ifrs-full DisclosureOfAnalysisOfInsuranceRevenueAbstract label Disclosure of analysis of insurance revenue [abstract]
ifrs-full DisclosureOfAnalysisOfInsuranceRevenueExplanatory Text block label Disclosure of analysis of insurance revenue [text block] IFRS 17.106 Disclosure
ifrs-full DisclosureOfAnalysisOfInsuranceRevenueExplanatory Text block documentation The disclosure of the analysis of insurance revenue. [Refer: Insurance revenue] IFRS 17.106 Disclosure
ifrs-full DisclosureOfAnalysisOfInsuranceRevenueLineItems Line items label Disclosure of analysis of insurance revenue [line items]
ifrs-full DisclosureOfAnalysisOfInsuranceRevenueLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfAnalysisOfInsuranceRevenueTable Table label Disclosure of analysis of insurance revenue [table] IFRS 17.106 Disclosure
ifrs-full DisclosureOfAnalysisOfInsuranceRevenueTable Table documentation Schedule disclosing information related to the analysis of insurance revenue. IFRS 17.106 Disclosure
ifrs-full DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemAbstract label Disclosure of analysis of other comprehensive income by item [abstract]
ifrs-full DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemExplanatory Text block label Disclosure of analysis of other comprehensive income by item [text block] IAS 1.106A Disclosure
ifrs-full DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemExplanatory Text block documentation The entire disclosure of the analysis of other comprehensive income by item. IAS 1.106A Disclosure
ifrs-full DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems Line items label Disclosure of analysis of other comprehensive income by item [line items]
ifrs-full DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemTable Table label Disclosure of analysis of other comprehensive income by item [table] IAS 1.106A Disclosure
ifrs-full DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemTable Table documentation Schedule disclosing information related to the analysis of other comprehensive income by item. IAS 1.106A Disclosure
ifrs-full DisclosureOfAnalysisOfPresentValueOfDefinedBenefitObligationThatDistinguishesNatureCharacteristicsAndRisksExplanatory Text block label Disclosure of analysis of present value of defined benefit obligation that distinguishes nature, characteristics and risks [text block] IAS 19.137 Example
ifrs-full DisclosureOfAnalysisOfPresentValueOfDefinedBenefitObligationThatDistinguishesNatureCharacteristicsAndRisksExplanatory Text block documentation The disclosure of an analysis of the present value of a defined benefit obligation that distinguishes the nature, characteristics and risks of the obligation. Such a disclosure could distinguish: (a) between amounts owing to active members, deferred members, and pensioners; (b) between vested benefits and accrued but not vested benefits; and (c) between conditional benefits, amounts attributable to future salary increases and other benefits. [Refer: Defined benefit obligation, at present value] IAS 19.137 Example
ifrs-full DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsAbstract label Disclosure of analysis of single amount of discontinued operations [abstract]
ifrs-full DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsExplanatory Text block label Disclosure of analysis of single amount of discontinued operations [text block] IFRS 5.33 b Disclosure
ifrs-full DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsExplanatory Text block documentation The disclosure of the analysis of the single amount of discontinued operations. [Refer: Discontinued operations [member]] IFRS 5.33 b Disclosure
ifrs-full DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsLineItems Line items label Disclosure of analysis of single amount of discontinued operations [line items]
ifrs-full DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsTable Table label Disclosure of analysis of single amount of discontinued operations [table] IFRS 5.33 b Disclosure
ifrs-full DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsTable Table documentation Schedule disclosing information related to the analysis of the single amount of discontinued operations. IFRS 5.33 b Disclosure
ifrs-full DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableAbstract label Disclosure of assets and liabilities affected by currency not being exchangeable [abstract]
ifrs-full DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableExplanatory Text block label Disclosure of assets and liabilities affected by currency not being exchangeable [text block] Effective 2025-01-01 IAS 21.A19 c Disclosure
ifrs-full DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableExplanatory Text block documentation The disclosure of information about assets and liabilities that are affected by a currency not being exchangeable into another currency. Effective 2025-01-01 IAS 21.A19 c Disclosure
ifrs-full DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableLineItems Line items label Disclosure of assets and liabilities affected by currency not being exchangeable [line items]
ifrs-full DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableTable Table label Disclosure of assets and liabilities affected by currency not being exchangeable [table] Effective 2025-01-01 IAS 21.A19 c Disclosure
ifrs-full DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableTable Table documentation Schedule disclosing information about assets and liabilities that are affected by a currency not being exchangeable into another currency Effective 2025-01-01 IAS 21.A19 c Disclosure
ifrs-full DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentAbstract label Disclosure of assets and liabilities with significant risk of material adjustment [abstract]
ifrs-full DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory Text block label Disclosure of assets and liabilities with significant risk of material adjustment [text block] IAS 1.125 Disclosure
ifrs-full DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory Text block documentation The disclosure of assets and liabilities for which there exists a significant risk of material adjustment within the next year. IAS 1.125 Disclosure
ifrs-full DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems Line items label Disclosure of assets and liabilities with significant risk of material adjustment [line items]
ifrs-full DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentTable Table label Disclosure of assets and liabilities with significant risk of material adjustment [table] IAS 1.125 Disclosure
ifrs-full DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentTable Table documentation Schedule disclosing information related to assets and liabilities with a significant risk of material adjustment. IAS 1.125 Disclosure
ifrs-full DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAbstract label Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [abstract]
ifrs-full DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersExplanatory Text block label Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [text block] IFRS 15.128 a Disclosure
ifrs-full DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersExplanatory Text block documentation The disclosure of assets recognised from the costs to obtain or fulfil contracts with customers. IFRS 15.128 a Disclosure
ifrs-full DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersLineItems Line items label Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [line items]
ifrs-full DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersTable Table label Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [table] IFRS 15.128 a Disclosure
ifrs-full DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersTable Table documentation Schedule disclosing information related to assets recognised from the costs to obtain or fulfil contracts with customers. IFRS 15.128 a Disclosure
ifrs-full DisclosureOfAttributionOfExpensesByNatureToTheirFunctionAbstract label Disclosure of attribution of expenses by nature to their function [abstract]
ifrs-full DisclosureOfAttributionOfExpensesByNatureToTheirFunctionExplanatory Text block label Disclosure of attribution of expenses by nature to their function [text block] IAS 1.104 Common practice, IAS 1.112 c Common practice
ifrs-full DisclosureOfAttributionOfExpensesByNatureToTheirFunctionExplanatory Text block documentation The disclosure of attribution of expenses by nature to line items by function in the statement of profit or loss. IAS 1.104 Common practice, IAS 1.112 c Common practice
ifrs-full DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems Line items label Disclosure of attribution of expenses by nature to their function [line items]
ifrs-full DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfAttributionOfExpensesByNatureToTheirFunctionTable Table label Disclosure of attribution of expenses by nature to their function [table] IAS 1.104 Common practice, IAS 1.112 c Common practice
ifrs-full DisclosureOfAttributionOfExpensesByNatureToTheirFunctionTable Table documentation Schedule disclosing information related to attribution of expenses by nature to analysis of expenses by function in the statement of profit or loss. IAS 1.104 Common practice, IAS 1.112 c Common practice
ifrs-full DisclosureOfAuditorsRemunerationExplanatory Text block label Disclosure of auditors’ remuneration [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfAuditorsRemunerationExplanatory Text block documentation The disclosure of compensation to the entity’s auditors. IAS 1.10 e Common practice
ifrs-full DisclosureOfAuthorisationOfFinancialStatementsExplanatory Text block label Disclosure of authorisation of financial statements [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfAuthorisationOfFinancialStatementsExplanatory Text block documentation The disclosure of the authorisation of financial statements for issue. IAS 1.10 e Common practice
ifrs-full DisclosureOfAvailableforsaleAssetsExplanatory Text block label Disclosure of available-for-sale financial assets [text block] Expired 2023-01-01 IAS 1.10 e Common practice
ifrs-full DisclosureOfAvailableforsaleAssetsExplanatory Text block commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IAS 1.10 e Common practice
ifrs-full DisclosureOfAvailableforsaleAssetsExplanatory Text block documentation The disclosure of financial assets classified as available for sale. [Refer: Financial assets available-for-sale] Expired 2023-01-01 IAS 1.10 e Common practice
ifrs-full DisclosureOfBasisOfConsolidationExplanatory Text block label Disclosure of basis of consolidation [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfBasisOfConsolidationExplanatory Text block documentation The disclosure of the basis used for consolidation. IAS 1.10 e Common practice
ifrs-full DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory Text block label Disclosure of basis of preparation of financial statements [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory Text block documentation The disclosure of the basis used for the preparation of the financial statements. IAS 1.10 e Common practice
ifrs-full DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory Text block label Disclosure of biological assets, agriculture produce at point of harvest and government grants related to biological assets [text block] IAS 41 – Disclosure Disclosure
ifrs-full DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory Text block documentation The entire disclosure for biological assets, agricultural produce at point of harvest and government grants related to biological assets. IAS 41 – Disclosure Disclosure
ifrs-full DisclosureOfBorrowingCostsExplanatory Text block label Disclosure of borrowing costs [text block] IAS 23 – Disclosure Disclosure
ifrs-full DisclosureOfBorrowingCostsExplanatory Text block documentation The entire disclosure for borrowing costs. IAS 23 – Disclosure Disclosure
ifrs-full DisclosureOfBorrowingsExplanatory Text block label Disclosure of borrowings [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfBorrowingsExplanatory Text block documentation The disclosure of borrowings. [Refer: Borrowings] IAS 1.10 e Common practice
ifrs-full DisclosureOfBreakdownOfAssetsAndLiabilitiesAggregatedIntoSingleLineInvestmentBalanceTransitionFromProportionateConsolidationToEquityMethodExplanatory Text block label Disclosure of breakdown of assets and liabilities aggregated into single line investment balance, transition from proportionate consolidation to equity method [text block] IFRS 11.C5 Disclosure
ifrs-full DisclosureOfBreakdownOfAssetsAndLiabilitiesAggregatedIntoSingleLineInvestmentBalanceTransitionFromProportionateConsolidationToEquityMethodExplanatory Text block documentation The disclosure of the breakdown of assets and liabilities that have been aggregated into the single line investment balance for the transition from proportionate consolidation to the equity method. IFRS 11.C5 Disclosure
ifrs-full DisclosureOfBusinessCombinationsAbstract label Disclosure of detailed information about business combination [abstract]
ifrs-full DisclosureOfBusinessCombinationsExplanatory Text block label Disclosure of business combinations [text block] IFRS 3 – Disclosures Disclosure
ifrs-full DisclosureOfBusinessCombinationsExplanatory Text block documentation The entire disclosure for business combinations. IFRS 3 – Disclosures Disclosure
ifrs-full DisclosureOfBusinessCombinationsLineItems Line items label Disclosure of detailed information about business combination [line items]
ifrs-full DisclosureOfBusinessCombinationsLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfBusinessCombinationsTable Table label Disclosure of detailed information about business combination [table] IFRS 3.B64 Disclosure
ifrs-full DisclosureOfBusinessCombinationsTable Table documentation Schedule disclosing information related to details of business combinations. IFRS 3.B64 Disclosure
ifrs-full DisclosureOfCashAndBankBalancesAtCentralBanksExplanatory Text block label Disclosure of cash and bank balances at central banks [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfCashAndBankBalancesAtCentralBanksExplanatory Text block documentation The disclosure of cash and bank balances at central banks. IAS 1.10 e Common practice
ifrs-full DisclosureOfCashAndCashEquivalentsExplanatory Text block label Disclosure of cash and cash equivalents [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfCashAndCashEquivalentsExplanatory Text block documentation The disclosure of cash and cash equivalents. [Refer: Cash and cash equivalents] IAS 1.10 e Common practice
ifrs-full DisclosureOfCashFlowStatementExplanatory Text block label Disclosure of cash flow statement [text block] IAS 7 – Presentation of a statement of cash flows Disclosure
ifrs-full DisclosureOfCashFlowStatementExplanatory Text block documentation The entire disclosure for a statement of cash flows. IAS 7 – Presentation of a statement of cash flows Disclosure
ifrs-full DisclosureOfChangesInAccountingEstimatesAbstract label Disclosure of changes in accounting estimates [abstract]
ifrs-full DisclosureOfChangesInAccountingEstimatesExplanatory Text block label Disclosure of changes in accounting estimates [text block] IAS 8.39 Disclosure
ifrs-full DisclosureOfChangesInAccountingEstimatesExplanatory Text block documentation The disclosure of changes in accounting estimates. IAS 8.39 Disclosure
ifrs-full DisclosureOfChangesInAccountingEstimatesLineItems Line items label Disclosure of changes in accounting estimates [line items]
ifrs-full DisclosureOfChangesInAccountingEstimatesLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfChangesInAccountingEstimatesTable Table label Disclosure of changes in accounting estimates [table] IAS 8.39 Disclosure
ifrs-full DisclosureOfChangesInAccountingEstimatesTable Table documentation Schedule disclosing information related to the changes in accounting estimates. IAS 8.39 Disclosure
ifrs-full DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory Text block label Disclosure of changes in accounting policies, accounting estimates and errors [text block] IAS 8 – Accounting policies Disclosure
ifrs-full DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory Text block documentation The entire disclosure for changes in accounting policies, accounting estimates and errors. IAS 8 – Accounting policies Disclosure
ifrs-full DisclosureOfChangesInAccountingPoliciesExplanatory Text block label Disclosure of changes in accounting policies [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfChangesInAccountingPoliciesExplanatory Text block documentation The disclosure of changes made to accounting policies by the entity. IAS 1.10 e Common practice
ifrs-full DisclosureOfClaimsAndBenefitsPaidExplanatory Text block label Disclosure of claims and benefits paid [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfClaimsAndBenefitsPaidExplanatory Text block documentation The disclosure of claims and benefits paid to policyholders. IAS 1.10 e Common practice
ifrs-full DisclosureOfClassesOfShareCapitalAbstract label Disclosure of classes of share capital [abstract]
ifrs-full DisclosureOfClassesOfShareCapitalExplanatory Text block label Disclosure of classes of share capital [text block] IAS 1.79 a Disclosure
ifrs-full DisclosureOfClassesOfShareCapitalExplanatory Text block documentation The disclosure of classes of share capital. [Refer: Classes of share capital [domain]] IAS 1.79 a Disclosure
ifrs-full DisclosureOfClassesOfShareCapitalLineItems Line items label Disclosure of classes of share capital [line items]
ifrs-full DisclosureOfClassesOfShareCapitalLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfClassesOfShareCapitalTable Table label Disclosure of classes of share capital [table] IAS 1.79 a Disclosure
ifrs-full DisclosureOfClassesOfShareCapitalTable Table documentation Schedule disclosing information related to classes of share capital. IAS 1.79 a Disclosure
ifrs-full DisclosureOfCollateralExplanatory Text block label Disclosure of collateral [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfCollateralExplanatory Text block documentation The disclosure of assets and liabilities used as collateral. IAS 1.10 e Common practice
ifrs-full DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory Text block label Disclosure of commitments and contingent liabilities [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory Text block documentation The disclosure of commitments and contingent liabilities. [Refer: Classes of contingent liabilities [domain]] IAS 1.10 e Common practice
ifrs-full DisclosureOfCommitmentsExplanatory Text block label Disclosure of commitments [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfCommitmentsExplanatory Text block documentation The disclosure of commitments. IAS 1.10 e Common practice
ifrs-full DisclosureOfComparativeInformationPreparedUnderPreviousGAAPAbstract label Disclosure of comparative information prepared under previous GAAP [abstract]
ifrs-full DisclosureOfComparativeInformationPreparedUnderPreviousGAAPExplanatory Text block label Disclosure of comparative information prepared under previous GAAP [text block] IFRS 1.24 Disclosure
ifrs-full DisclosureOfComparativeInformationPreparedUnderPreviousGAAPExplanatory Text block documentation The disclosure, in the entity’s first IFRS financial statements, of comparative information prepared under previous GAAP. IFRS 1.24 Disclosure
ifrs-full DisclosureOfComparativeInformationPreparedUnderPreviousGAAPLineItems Line items label Disclosure of comparative information prepared under previous GAAP [line items]
ifrs-full DisclosureOfComparativeInformationPreparedUnderPreviousGAAPLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfComparativeInformationPreparedUnderPreviousGAAPTable Table label Disclosure of comparative information prepared under previous GAAP [table] IFRS 1.24 Disclosure
ifrs-full DisclosureOfComparativeInformationPreparedUnderPreviousGAAPTable Table documentation Schedule disclosing information related to comparative information prepared under previous GAAP. IFRS 1.24 Disclosure
ifrs-full DisclosureOfCompositionOfGroupExplanatory Text block label Disclosure of composition of group [text block] IFRS 12.10 a (i) Disclosure
ifrs-full DisclosureOfCompositionOfGroupExplanatory Text block documentation The disclosure of the composition of the group (the parent and all its subsidiaries). [Refer: Total for all subsidiaries [member]; Parent [member]] IFRS 12.10 a (i) Disclosure
ifrs-full DisclosureOfCompoundFinancialInstrumentsWithMultipleEmbeddedDerivativesExplanatory Text label Description of compound financial instruments with multiple embedded derivatives IFRS 7.17 Disclosure
ifrs-full DisclosureOfCompoundFinancialInstrumentsWithMultipleEmbeddedDerivativesExplanatory Text documentation The description of financial instruments with both a liability and an equity component that have multiple embedded derivatives whose values are interdependent (such as a callable convertible debt instrument). [Refer: Derivatives [member]; Classes of financial instruments [domain]] IFRS 7.17 Disclosure
ifrs-full DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory Text block label Disclosure of information about separate financial statements [text block] IAS 27 – Disclosure Disclosure, IFRS 12 – Objective Disclosure
ifrs-full DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory Text block documentation The disclosure of information about separate financial statements. IAS 27 – Disclosure Disclosure, IFRS 12 – Objective Disclosure
ifrs-full DisclosureOfContingentLiabilitiesAbstract label Disclosure of contingent liabilities [abstract]
ifrs-full DisclosureOfContingentLiabilitiesExplanatory Text block label Disclosure of contingent liabilities [text block] IAS 37.86 Disclosure
ifrs-full DisclosureOfContingentLiabilitiesExplanatory Text block documentation The disclosure of contingent liabilities. [Refer: Classes of contingent liabilities [domain]] IAS 37.86 Disclosure
ifrs-full DisclosureOfContingentLiabilitiesInBusinessCombinationAbstract label Disclosure of contingent liabilities in business combination [abstract]
ifrs-full DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory Text block label Disclosure of contingent liabilities in business combination [text block] IFRS 3.B64 j Disclosure
ifrs-full DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory Text block documentation The disclosure of contingent liabilities in a business combination. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]] IFRS 3.B64 j Disclosure
ifrs-full DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems Line items label Disclosure of contingent liabilities in business combination [line items]
ifrs-full DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfContingentLiabilitiesInBusinessCombinationTable Table label Disclosure of contingent liabilities in business combination [table] IFRS 3.B64 j Disclosure, IFRS 3.B67 c Disclosure
ifrs-full DisclosureOfContingentLiabilitiesInBusinessCombinationTable Table documentation Schedule disclosing information related to contingent liabilities in business combinations. IFRS 3.B64 j Disclosure, IFRS 3.B67 c Disclosure
ifrs-full DisclosureOfContingentLiabilitiesLineItems Line items label Disclosure of contingent liabilities [line items]
ifrs-full DisclosureOfContingentLiabilitiesLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfContingentLiabilitiesTable Table label Disclosure of contingent liabilities [table] IAS 37.86 Disclosure
ifrs-full DisclosureOfContingentLiabilitiesTable Table documentation Schedule disclosing information related to contingent liabilities. IAS 37.86 Disclosure
ifrs-full DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsAbstract label Disclosure of continuing involvement in derecognised financial assets [abstract]
ifrs-full DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsExplanatory Text block label Disclosure of continuing involvement in derecognised financial assets [text block] IFRS 7.42E Disclosure, IFRS 7.42G Disclosure
ifrs-full DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsExplanatory Text block documentation The disclosure of continuing involvement in derecognised financial assets. [Refer: Financial assets] IFRS 7.42E Disclosure, IFRS 7.42G Disclosure
ifrs-full DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems Line items label Disclosure of continuing involvement in derecognised financial assets [line items]
ifrs-full DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsTable Table label Disclosure of continuing involvement in derecognised financial assets [table] IFRS 7.42E Disclosure, IFRS 7.42G Disclosure
ifrs-full DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsTable Table documentation Schedule disclosing information related to continuing involvement in derecognised financial assets. IFRS 7.42E Disclosure, IFRS 7.42G Disclosure
ifrs-full DisclosureOfCostOfSalesExplanatory Text block label Disclosure of cost of sales [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfCostOfSalesExplanatory Text block documentation The disclosure of the cost of sales. [Refer: Cost of sales] IAS 1.10 e Common practice
ifrs-full DisclosureOfCreditRiskExplanatory Text block label Disclosure of credit risk [text block] IAS 1.10 e Common practice, IFRS 7 – Credit risk Disclosure
ifrs-full DisclosureOfCreditRiskExplanatory Text block documentation The disclosure of credit risk. [Refer: Credit risk [member]] IAS 1.10 e Common practice, IFRS 7 – Credit risk Disclosure
ifrs-full DisclosureOfCreditRiskExposureAbstract label Disclosure of credit risk exposure [abstract]
ifrs-full DisclosureOfCreditRiskExposureExplanatory Text block label Disclosure of credit risk exposure [text block] IFRS 7.35M Disclosure
ifrs-full DisclosureOfCreditRiskExposureExplanatory Text block documentation The disclosure of the credit risk exposure. Credit risk exposure is the credit risk inherent in an entity’s financial assets and commitments to extend credit. IFRS 7.35M Disclosure
ifrs-full DisclosureOfCreditRiskExposureLineItems Line items label Disclosure of credit risk exposure [line items]
ifrs-full DisclosureOfCreditRiskExposureLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfCreditRiskExposureTable Table label Disclosure of credit risk exposure [table] IFRS 7.35M Disclosure
ifrs-full DisclosureOfCreditRiskExposureTable Table documentation Schedule disclosing information related to the credit risk exposure. IFRS 7.35M Disclosure
ifrs-full DisclosureOfDebtSecuritiesExplanatory Text block label Disclosure of debt instruments [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfDebtSecuritiesExplanatory Text block documentation The disclosure of debt instruments. [Refer: Debt instruments issued; Debt instruments held] IAS 1.10 e Common practice
ifrs-full DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory Text block label Disclosure of deferred acquisition costs arising from insurance contracts [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory Text block documentation The disclosure of deferred acquisition costs arising from insurance contracts. IAS 1.10 e Common practice
ifrs-full DisclosureOfDeferredIncomeExplanatory Text block label Disclosure of deferred income [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfDeferredIncomeExplanatory Text block documentation The disclosure of deferred income. [Refer: Deferred income including contract liabilities] IAS 1.10 e Common practice
ifrs-full DisclosureOfDeferredTaxesExplanatory Text block label Disclosure of deferred taxes [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfDeferredTaxesExplanatory Text block documentation The disclosure of deferred taxes. [Refer: Deferred tax liabilities; Deferred tax assets] IAS 1.10 e Common practice
ifrs-full DisclosureOfDefinedBenefitPlansAbstract label Disclosure of defined benefit plans [abstract]
ifrs-full DisclosureOfDefinedBenefitPlansExplanatory Text block label Disclosure of defined benefit plans [text block] IAS 19.138 Disclosure
ifrs-full DisclosureOfDefinedBenefitPlansExplanatory Text block documentation The disclosure of defined benefit plans. [Refer: Defined benefit plans [domain]] IAS 19.138 Disclosure
ifrs-full DisclosureOfDefinedBenefitPlansLineItems Line items label Disclosure of defined benefit plans [line items]
ifrs-full DisclosureOfDefinedBenefitPlansLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfDefinedBenefitPlansTable Table label Disclosure of defined benefit plans [table] IAS 19.138 Disclosure
ifrs-full DisclosureOfDefinedBenefitPlansTable Table documentation Schedule disclosing information related to defined benefit plans. IAS 19.138 Disclosure
ifrs-full DisclosureOfDefinedContributionPlansExplanatory Text block label Disclosure of defined contribution plans [text block] IAS 19.28 Common practice
ifrs-full DisclosureOfDefinedContributionPlansExplanatory Text block documentation The disclosure of defined contribution plans. [Refer: Post-employment benefit expense, defined contribution plans] IAS 19.28 Common practice
ifrs-full DisclosureOfDepositaryReceiptsAbstract label Disclosure of depositary receipts [abstract]
ifrs-full DisclosureOfDepositaryReceiptsExplanatory Text block label Disclosure of depositary receipts [text block] IAS 1.112 c Common practice
ifrs-full DisclosureOfDepositaryReceiptsExplanatory Text block documentation The disclosure of information about depositary receipts. IAS 1.112 c Common practice
ifrs-full DisclosureOfDepositaryReceiptsLineItems Line items label Disclosure of depositary receipts [line items]
ifrs-full DisclosureOfDepositaryReceiptsLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfDepositaryReceiptsTable Table label Disclosure of depositary receipts [table] IAS 1.112 c Common practice
ifrs-full DisclosureOfDepositaryReceiptsTable Table documentation Schedule disclosing information about depositary receipts. IAS 1.112 c Common practice
ifrs-full DisclosureOfDepositsFromBanksExplanatory Text block label Disclosure of deposits from banks [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfDepositsFromBanksExplanatory Text block documentation The disclosure of deposits from banks. [Refer: Deposits from banks] IAS 1.10 e Common practice
ifrs-full DisclosureOfDepositsFromCustomersExplanatory Text block label Disclosure of deposits from customers [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfDepositsFromCustomersExplanatory Text block documentation The disclosure of deposits from customers. [Refer: Deposits from customers] IAS 1.10 e Common practice
ifrs-full DisclosureOfDepreciationAndAmortisationExpenseExplanatory Text block label Disclosure of depreciation and amortisation expense [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfDepreciationAndAmortisationExpenseExplanatory Text block documentation The disclosure of depreciation and amortisation expense. [Refer: Depreciation and amortisation expense] IAS 1.10 e Common practice
ifrs-full DisclosureOfDerivativeFinancialInstrumentsExplanatory Text block label Disclosure of derivative financial instruments [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfDerivativeFinancialInstrumentsExplanatory Text block documentation The disclosure of derivative financial instruments. [Refer: Derivatives [member]] IAS 1.10 e Common practice
ifrs-full DisclosureOfDetailedInformationAboutBiologicalAssetsAbstract label Disclosure of detailed information about biological assets [abstract]
ifrs-full DisclosureOfDetailedInformationAboutBiologicalAssetsExplanatory Text block label Disclosure of detailed information about biological assets [text block] IAS 41.43 Example
ifrs-full DisclosureOfDetailedInformationAboutBiologicalAssetsExplanatory Text block documentation The disclosure of detailed information about biological assets. [Refer: Biological assets] IAS 41.43 Example
ifrs-full DisclosureOfDetailedInformationAboutBiologicalAssetsLineItems Line items label Disclosure of detailed information about biological assets [line items]
ifrs-full DisclosureOfDetailedInformationAboutBiologicalAssetsLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfDetailedInformationAboutBiologicalAssetsTable Table label Disclosure of detailed information about biological assets [table] IAS 41.43 Example
ifrs-full DisclosureOfDetailedInformationAboutBiologicalAssetsTable Table documentation Schedule disclosing information related to details of biological assets. IAS 41.43 Example
ifrs-full DisclosureOfDetailedInformationAboutBorrowingsAbstract label Disclosure of detailed information about borrowings [abstract]
ifrs-full DisclosureOfDetailedInformationAboutBorrowingsExplanatory Text block label Disclosure of detailed information about borrowings [text block] IFRS 7.7 Common practice
ifrs-full DisclosureOfDetailedInformationAboutBorrowingsExplanatory Text block documentation The disclosure of detailed information about borrowings. [Refer: Borrowings] IFRS 7.7 Common practice
ifrs-full DisclosureOfDetailedInformationAboutBorrowingsLineItems Line items label Disclosure of detailed information about borrowings [line items]
ifrs-full DisclosureOfDetailedInformationAboutBorrowingsLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfDetailedInformationAboutBorrowingsTable Table label Disclosure of detailed information about borrowings [table] IFRS 7.7 Common practice
ifrs-full DisclosureOfDetailedInformationAboutBorrowingsTable Table documentation Schedule disclosing information related to details of borrowings. IFRS 7.7 Common practice
ifrs-full DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory Text block label Disclosure of detailed information about business combination [text block] IFRS 3 – Disclosures application of paragraphs 59 and 61 Disclosure
ifrs-full DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory Text block documentation The disclosure of detailed information about business combinations. [Refer: Total for all business combinations [member]] IFRS 3 – Disclosures application of paragraphs 59 and 61 Disclosure
ifrs-full DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17Abstract label Disclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [abstract]
ifrs-full DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17Explanatory Text block label Disclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [text block] IFRS 17.127 Disclosure
ifrs-full DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17Explanatory Text block documentation The disclosure of detailed information about concentrations of risk that arises from contracts within the scope of IFRS 17. IFRS 17.127 Disclosure
ifrs-full DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17LineItems Line items label Disclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [line items]
ifrs-full DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17LineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17Table Table label Disclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [table] IFRS 17.127 Disclosure
ifrs-full DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17Table Table documentation Schedule disclosing information related to concentrations of risk that arises from contracts within the scope of IFRS 17. IFRS 17.127 Disclosure
ifrs-full DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory Text block label Disclosure of detailed information about financial instruments [text block] IFRS 7.31 Disclosure, IFRS 7.35K Disclosure, IFRS 7.7 Disclosure
ifrs-full DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory Text block documentation The disclosure of detailed information about financial instruments. [Refer: Classes of financial instruments [domain]] IFRS 7.31 Disclosure, IFRS 7.35K Disclosure, IFRS 7.7 Disclosure
ifrs-full DisclosureOfDetailedInformationAboutHedgedItemsAbstract label Disclosure of detailed information about hedged items [abstract]
ifrs-full DisclosureOfDetailedInformationAboutHedgedItemsExplanatory Text block label Disclosure of detailed information about hedged items [text block] IFRS 7.24B Disclosure
ifrs-full DisclosureOfDetailedInformationAboutHedgedItemsExplanatory Text block documentation The disclosure of detailed information about hedged items. [Refer: Hedged items [domain]] IFRS 7.24B Disclosure
ifrs-full DisclosureOfDetailedInformationAboutHedgedItemsLineItems Line items label Disclosure of detailed information about hedged items [line items]
ifrs-full DisclosureOfDetailedInformationAboutHedgedItemsLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfDetailedInformationAboutHedgedItemsTable Table label Disclosure of detailed information about hedged items [table] IFRS 7.24B Disclosure
ifrs-full DisclosureOfDetailedInformationAboutHedgedItemsTable Table documentation Schedule disclosing information related to details of hedged items. IFRS 7.24B Disclosure
ifrs-full DisclosureOfDetailedInformationAboutHedgesExplanatory Text block label Disclosure of detailed information about hedges [text block] Expired 2023-01-01 IFRS 7.22 Disclosure
ifrs-full DisclosureOfDetailedInformationAboutHedgesExplanatory Text block commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.22 Disclosure
ifrs-full DisclosureOfDetailedInformationAboutHedgesExplanatory Text block documentation The disclosure of detailed information about hedges. Expired 2023-01-01 IFRS 7.22 Disclosure
ifrs-full DisclosureOfDetailedInformationAboutHedgingInstrumentsAbstract label Disclosure of detailed information about hedging instruments [abstract]
ifrs-full DisclosureOfDetailedInformationAboutHedgingInstrumentsExplanatory Text block label Disclosure of detailed information about hedging instruments [text block] IFRS 7.24A Disclosure
ifrs-full DisclosureOfDetailedInformationAboutHedgingInstrumentsExplanatory Text block documentation The disclosure of detailed information about hedging instruments. [Refer: Hedging instruments [domain]] IFRS 7.24A Disclosure
ifrs-full DisclosureOfDetailedInformationAboutHedgingInstrumentsLineItems Line items label Disclosure of detailed information about hedging instruments [line items]
ifrs-full DisclosureOfDetailedInformationAboutHedgingInstrumentsLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfDetailedInformationAboutHedgingInstrumentsTable Table label Disclosure of detailed information about hedging instruments [table] IFRS 7.24A Disclosure
ifrs-full DisclosureOfDetailedInformationAboutHedgingInstrumentsTable Table documentation Schedule disclosing information related to details of hedging instruments. IFRS 7.24A Disclosure
ifrs-full DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory Text block label Disclosure of detailed information about intangible assets [text block] IAS 38.118 Disclosure
ifrs-full DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory Text block documentation The disclosure of detailed information about intangible assets. [Refer: Intangible assets other than goodwill] IAS 38.118 Disclosure
ifrs-full DisclosureOfDetailedInformationAboutInvestmentPropertyExplanatory Text block label Disclosure of detailed information about investment property [text block] IAS 40.32A Disclosure
ifrs-full DisclosureOfDetailedInformationAboutInvestmentPropertyExplanatory Text block documentation The disclosure of detailed information about investment property. [Refer: Investment property] IAS 40.32A Disclosure
ifrs-full DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory Text block label Disclosure of detailed information about property, plant and equipment [text block] IAS 16.73 Disclosure
ifrs-full DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory Text block documentation The disclosure of detailed information about property, plant and equipment. [Refer: Property, plant and equipment] IAS 16.73 Disclosure
ifrs-full DisclosureOfDetailedInformationAboutServiceConcessionArrangementsExplanatory Text block label Disclosure of detailed information about service concession arrangements [text block] SIC 29.6 Disclosure
ifrs-full DisclosureOfDetailedInformationAboutServiceConcessionArrangementsExplanatory Text block documentation The disclosure of detailed information about service concession arrangements. [Refer: Service concession arrangements [domain]] SIC 29.6 Disclosure
ifrs-full DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersAbstract label Disclosure of disaggregation of revenue from contracts with customers [abstract]
ifrs-full DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory Text block label Disclosure of disaggregation of revenue from contracts with customers [text block] IFRS 15.114 Disclosure
ifrs-full DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory Text block documentation The disclosure of the disaggregation of revenue from contracts with customers. [Refer: Revenue from contracts with customers] IFRS 15.114 Disclosure
ifrs-full DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersLineItems Line items label Disclosure of disaggregation of revenue from contracts with customers [line items]
ifrs-full DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTable Table label Disclosure of disaggregation of revenue from contracts with customers [table] IFRS 15.114 Disclosure
ifrs-full DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTable Table documentation Schedule disclosing information related to the disaggregation of revenue from contracts with customers. IFRS 15.114 Disclosure
ifrs-full DisclosureOfDiscontinuedOperationsExplanatory Text block label Disclosure of discontinued operations [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfDiscontinuedOperationsExplanatory Text block documentation The disclosure of discontinued operations. [Refer: Discontinued operations [member]] IAS 1.10 e Common practice
ifrs-full DisclosureOfDividendsExplanatory Text block label Disclosure of dividends [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfDividendsExplanatory Text block documentation The disclosure of dividends. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital. IAS 1.10 e Common practice
ifrs-full DisclosureOfEarningsPerShareExplanatory Text block label Disclosure of earnings per share [text block] IAS 33 – Disclosure Disclosure
ifrs-full DisclosureOfEarningsPerShareExplanatory Text block documentation The entire disclosure for earnings per share. IAS 33 – Disclosure Disclosure
ifrs-full DisclosureOfEffectOfChangeOfInvestmentEntityStatusOnFinancialStatementsExplanatory Text block label Disclosure of effect of change of investment entity status on financial statements [text block] IFRS 12.9B Disclosure
ifrs-full DisclosureOfEffectOfChangeOfInvestmentEntityStatusOnFinancialStatementsExplanatory Text block documentation The disclosure of the effect of the change of investment entity status on the financial statements. [Refer: Disclosure of investment entities [text block]] IFRS 12.9B Disclosure
ifrs-full DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory Text block label Disclosure of effect of changes in foreign exchange rates [text block] IAS 21 – Disclosure Disclosure
ifrs-full DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory Text block documentation The entire disclosure for the effect of changes in foreign exchange rates. IAS 21 – Disclosure Disclosure
ifrs-full DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedAbstract label Disclosure of effect of insurance contracts initially recognised [abstract]
ifrs-full DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedExplanatory Text block label Disclosure of effect of insurance contracts initially recognised [text block] IFRS 17.107 Disclosure
ifrs-full DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedExplanatory Text block documentation The disclosure of the effect of insurance contracts initially recognised in the period. [Refer: Insurance contracts [domain]] IFRS 17.107 Disclosure
ifrs-full DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedLineItems Line items label Disclosure of effect of insurance contracts initially recognised [line items]
ifrs-full DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedTable Table label Disclosure of effect of insurance contracts initially recognised [table] IFRS 17.107 Disclosure
ifrs-full DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedTable Table documentation Schedule disclosing information related to the effect of insurance contracts initially recognised in the period. IFRS 17.107 Disclosure
ifrs-full DisclosureOfEffectsOfChangesInParentsOwnershipInterestInSubsidiaryThatDoNotResultInLossOfControlOnEquityAttributableToOwnersOfParentExplanatory Text block label Disclosure of effects of changes in parent’s ownership interest in subsidiary that do not result in loss of control on equity attributable to owners of parent [text block] IFRS 12.18 Disclosure
ifrs-full DisclosureOfEffectsOfChangesInParentsOwnershipInterestInSubsidiaryThatDoNotResultInLossOfControlOnEquityAttributableToOwnersOfParentExplanatory Text block documentation The disclosure of a schedule that shows the effects of any changes in the parent’s ownership interest in a subsidiary that do not result in a loss of control on the equity attributable to owners of the parent. IFRS 12.18 Disclosure
ifrs-full DisclosureOfEmployeeBenefitsExplanatory Text block label Disclosure of employee benefits [text block] IAS 19 – Scope Disclosure
ifrs-full DisclosureOfEmployeeBenefitsExplanatory Text block documentation The entire disclosure for employee benefits. IAS 19 – Scope Disclosure
ifrs-full DisclosureOfEntitysReportableSegmentsExplanatory Text block label Disclosure of entity’s operating segments [text block] IFRS 8 – Disclosure Disclosure
ifrs-full DisclosureOfEntitysReportableSegmentsExplanatory Text block documentation The entire disclosure for operating segments. IFRS 8 – Disclosure Disclosure
ifrs-full DisclosureOfEventsAfterReportingPeriodExplanatory Text block label Disclosure of events after reporting period [text block] IAS 10 – Disclosure Disclosure
ifrs-full DisclosureOfEventsAfterReportingPeriodExplanatory Text block documentation The entire disclosure for events after the reporting period. IAS 10 – Disclosure Disclosure
ifrs-full DisclosureOfEvidenceSupportingRecognitionOfDeferredTaxAssetsDependentOnFutureTaxableProfitsAndEntityHasSufferedALossInCurrentOrPrecedingPeriodExplanatory Text label Description of evidence supporting recognition of deferred tax asset when utilisation is dependent on future taxable profits in excess of profits from reversal of taxable temporary differences and entity has suffered loss in jurisdiction to which deferred tax asset relates IAS 12.82 Disclosure
ifrs-full DisclosureOfEvidenceSupportingRecognitionOfDeferredTaxAssetsDependentOnFutureTaxableProfitsAndEntityHasSufferedALossInCurrentOrPrecedingPeriodExplanatory Text documentation The description of the nature of the evidence supporting the recognition of a deferred tax asset when: (a) the utilisation of the deferred tax asset is dependent on future taxable profits in excess of the profits arising from the reversal of existing taxable temporary differences; and (b) the entity has suffered a loss in either the current or preceding period in the tax jurisdiction to which the deferred tax asset relates. [Refer: Temporary differences [member]; Deferred tax asset when utilisation is dependent on future taxable profits in excess of profits from reversal of taxable temporary differences and entity has suffered loss in jurisdiction to which deferred tax asset relates] IAS 12.82 Disclosure
ifrs-full DisclosureOfExpensesByNatureExplanatory Text block label Disclosure of expenses by nature [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfExpensesByNatureExplanatory Text block documentation The disclosure of expenses by nature. [Refer: Expenses, by nature] IAS 1.10 e Common practice
ifrs-full DisclosureOfExpensesExplanatory Text block label Disclosure of expenses [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfExpensesExplanatory Text block documentation The disclosure of expenses. IAS 1.10 e Common practice
ifrs-full DisclosureOfExplanatoryInformationAboutRangesOfPaymentDueDatesThatAreWideExplanatory Text block label Disclosure of explanatory information about ranges of payment due dates that are wide [text block] IAS 7.44H b (iii) Disclosure
ifrs-full DisclosureOfExplanatoryInformationAboutRangesOfPaymentDueDatesThatAreWideExplanatory Text block documentation The disclosure of explanatory information about those ranges or disclosure of additional ranges (for example, stratified ranges). IAS 7.44H b (iii) Disclosure
ifrs-full DisclosureOfExplorationAndEvaluationAssetsExplanatory Text block label Disclosure of exploration and evaluation assets [text block] IFRS 6 – Disclosure Disclosure
ifrs-full DisclosureOfExplorationAndEvaluationAssetsExplanatory Text block documentation The entire disclosure for exploration and evaluation assets. IFRS 6 – Disclosure Disclosure
ifrs-full DisclosureOfExtentOfRiskExposureEntityManagesForHedgingRelationshipsDirectlyAffectedByInterestRateBenchmarkReformExplanatory Text block label Disclosure of extent of risk exposure entity manages for hedging relationships directly affected by interest rate benchmark reform [text block] IFRS 7.24H b Disclosure
ifrs-full DisclosureOfExtentOfRiskExposureEntityManagesForHedgingRelationshipsDirectlyAffectedByInterestRateBenchmarkReformExplanatory Text block documentation The disclosure of the extent of the risk exposure the entity manages for hedging relationships directly affected by the interest rate benchmark reform. IFRS 7.24H b Disclosure
ifrs-full DisclosureOfExternalCreditExposuresAbstract label Disclosure of external credit grades [abstract]
ifrs-full DisclosureOfExternalCreditExposuresExplanatory Text block label Disclosure of external credit grades [text block] Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG24 Example
ifrs-full DisclosureOfExternalCreditExposuresExplanatory Text block commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG24 Example
ifrs-full DisclosureOfExternalCreditExposuresExplanatory Text block documentation The disclosure of external credit grades. [Refer: Total for all external credit grades [member]] Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG24 Example
ifrs-full DisclosureOfExternalCreditExposuresLineItems Line items label Disclosure of external credit grades [line items]
ifrs-full DisclosureOfExternalCreditExposuresLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfExternalCreditExposuresTable Table label Disclosure of external credit grades [table] Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG24 Example
ifrs-full DisclosureOfExternalCreditExposuresTable Table commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG24 Example
ifrs-full DisclosureOfExternalCreditExposuresTable Table documentation Schedule disclosing information related to external credit grades. Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG24 Example
ifrs-full DisclosureOfFactAndExplanationWhyDisclosureOfInformationForEachBusinessCombinationIsImpracticable Text label Explanation of fact and explanation of why disclosure of information on revenues and profit or loss is impracticable IFRS 3.B64 q Disclosure
ifrs-full DisclosureOfFactAndExplanationWhyDisclosureOfInformationForEachBusinessCombinationIsImpracticable Text documentation The explanation of the fact and the reason why the disclosure of information on revenues and profit (loss) of the acquiree since the acquisition date and the combined entity as though the acquisition date for all business combinations that occurred had been as of the beginning of the reporting period is impracticable. [Refer: Total for all business combinations [member]; Revenue] IFRS 3.B64 q Disclosure
ifrs-full DisclosureOfFairValueMeasurementExplanatory Text block label Disclosure of fair value measurement [text block] IFRS 13 – Disclosure Disclosure
ifrs-full DisclosureOfFairValueMeasurementExplanatory Text block documentation The entire disclosure for fair value measurement. IFRS 13 – Disclosure Disclosure
ifrs-full DisclosureOfFairValueMeasurementOfAssetsAbstract label Disclosure of fair value measurement of assets [abstract]
ifrs-full DisclosureOfFairValueMeasurementOfAssetsExplanatory Text block label Disclosure of fair value measurement of assets [text block] IFRS 13.93 Disclosure
ifrs-full DisclosureOfFairValueMeasurementOfAssetsExplanatory Text block documentation The disclosure of the fair value measurement of assets. IFRS 13.93 Disclosure
ifrs-full DisclosureOfFairValueMeasurementOfAssetsLineItems Line items label Disclosure of fair value measurement of assets [line items]
ifrs-full DisclosureOfFairValueMeasurementOfAssetsLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfFairValueMeasurementOfAssetsTable Table label Disclosure of fair value measurement of assets [table] IFRS 13.93 Disclosure
ifrs-full DisclosureOfFairValueMeasurementOfAssetsTable Table documentation Schedule disclosing information related to the fair value measurement of assets. IFRS 13.93 Disclosure
ifrs-full DisclosureOfFairValueMeasurementOfEquityAbstract label Disclosure of fair value measurement of equity [abstract]
ifrs-full DisclosureOfFairValueMeasurementOfEquityExplanatory Text block label Disclosure of fair value measurement of equity [text block] IFRS 13.93 Disclosure
ifrs-full DisclosureOfFairValueMeasurementOfEquityExplanatory Text block documentation The disclosure of the fair value measurement of equity. IFRS 13.93 Disclosure
ifrs-full DisclosureOfFairValueMeasurementOfEquityLineItems Line items label Disclosure of fair value measurement of equity [line items]
ifrs-full DisclosureOfFairValueMeasurementOfEquityLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfFairValueMeasurementOfEquityTable Table label Disclosure of fair value measurement of equity [table] IFRS 13.93 Disclosure
ifrs-full DisclosureOfFairValueMeasurementOfEquityTable Table documentation Schedule disclosing information related to the fair value measurement of equity. IFRS 13.93 Disclosure
ifrs-full DisclosureOfFairValueMeasurementOfLiabilitiesAbstract label Disclosure of fair value measurement of liabilities [abstract]
ifrs-full DisclosureOfFairValueMeasurementOfLiabilitiesExplanatory Text block label Disclosure of fair value measurement of liabilities [text block] IFRS 13.93 Disclosure
ifrs-full DisclosureOfFairValueMeasurementOfLiabilitiesExplanatory Text block documentation The disclosure of the fair value measurement of liabilities. IFRS 13.93 Disclosure
ifrs-full DisclosureOfFairValueMeasurementOfLiabilitiesLineItems Line items label Disclosure of fair value measurement of liabilities [line items]
ifrs-full DisclosureOfFairValueMeasurementOfLiabilitiesLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfFairValueMeasurementOfLiabilitiesTable Table label Disclosure of fair value measurement of liabilities [table] IFRS 13.93 Disclosure
ifrs-full DisclosureOfFairValueMeasurementOfLiabilitiesTable Table documentation Schedule disclosing information related to the fair value measurement of liabilities. IFRS 13.93 Disclosure
ifrs-full DisclosureOfFairValueOfEachInvestmentInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeExplanatory Text block label Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [text block] IFRS 7.11A c Disclosure
ifrs-full DisclosureOfFairValueOfEachInvestmentInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeExplanatory Text block documentation The disclosure of the fair value of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income] IFRS 7.11A c Disclosure
ifrs-full DisclosureOfFairValueOfFinancialAssetsAndFinancialLiabilitiesAndReclassificationExplanatory Text block label Disclosure of information about possible differences between carrying amount and fair value of contracts described in IFRS 7.29 b and IFRS 7.29 c [text block] Expired 2023-01-01 IFRS 7.30 Disclosure
ifrs-full DisclosureOfFairValueOfFinancialAssetsAndFinancialLiabilitiesAndReclassificationExplanatory Text block commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.30 Disclosure
ifrs-full DisclosureOfFairValueOfFinancialAssetsAndFinancialLiabilitiesAndReclassificationExplanatory Text block documentation The disclosure of information about the extent of possible differences between the carrying amount and fair value of: (a) investments in equity instruments that do not have a quoted market price in an active market (or derivatives linked to such equity instruments) that are measured at cost because their fair value cannot be measured reliably; and (b) contracts containing a discretionary participation feature if the fair value of that feature cannot be measured reliably. Expired 2023-01-01 IFRS 7.30 Disclosure
ifrs-full DisclosureOfFairValueOfFinancialInstrumentsExplanatory Text block label Disclosure of fair value of financial instruments [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfFairValueOfFinancialInstrumentsExplanatory Text block documentation The disclosure of the fair value of financial instruments. [Refer: Classes of financial instruments [domain]; At fair value [member]] IAS 1.10 e Common practice
ifrs-full DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstract label Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [abstract]
ifrs-full DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeLineItems Line items label Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
ifrs-full DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeTable Table label Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [table] IFRS 7.11A c Disclosure
ifrs-full DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeTable Table documentation Schedule disclosing information related to the fair value of investments in equity instruments designated at fair value through other comprehensive income. IFRS 7.11A c Disclosure
ifrs-full DisclosureOfFairValueOfPlanAssetsAbstract label Disclosure of fair value of plan assets [abstract]
ifrs-full DisclosureOfFairValueOfPlanAssetsExplanatory Text block label Disclosure of fair value of plan assets [text block] IAS 19.142 Disclosure
ifrs-full DisclosureOfFairValueOfPlanAssetsExplanatory Text block documentation The disclosure of the fair value of defined benefit plan assets. [Refer: Plan assets [member]; Defined benefit plans [domain]] IAS 19.142 Disclosure
ifrs-full DisclosureOfFairValueOfPlanAssetsLineItems Line items label Disclosure of fair value of plan assets [line items]
ifrs-full DisclosureOfFairValueOfPlanAssetsLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfFairValueOfPlanAssetsTable Table label Disclosure of fair value of plan assets [table] IAS 19.142 Disclosure
ifrs-full DisclosureOfFairValueOfPlanAssetsTable Table documentation Schedule disclosing information related to the fair value of defined benefit plan assets. IAS 19.142 Disclosure
ifrs-full DisclosureOfFairValuesOfItemsUsedAsDeemedCostAbstract label Disclosure of fair values of items used as deemed cost [abstract]
ifrs-full DisclosureOfFairValuesOfItemsUsedAsDeemedCostExplanatory Text block label Disclosure of fair values of items used as deemed cost [text block] IFRS 1.30 Disclosure
ifrs-full DisclosureOfFairValuesOfItemsUsedAsDeemedCostExplanatory Text block documentation The disclosure of the fair values used as deemed cost in the entity’s opening IFRS statement of financial position for items of property, plant and equipment, investment property or intangible assets. [Refer: Property, plant and equipment; Investment property; Intangible assets other than goodwill] IFRS 1.30 Disclosure
ifrs-full DisclosureOfFairValuesOfItemsUsedAsDeemedCostLineItems Line items label Disclosure of fair values of items used as deemed cost [line items]
ifrs-full DisclosureOfFairValuesOfItemsUsedAsDeemedCostLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfFairValuesOfItemsUsedAsDeemedCostTable Table label Disclosure of fair values of items used as deemed cost [table] IFRS 1.30 Disclosure
ifrs-full DisclosureOfFairValuesOfItemsUsedAsDeemedCostTable Table documentation Schedule disclosing information related to the fair values of items used as deemed cost in the entity’s first IFRS financial statements. IFRS 1.30 Disclosure
ifrs-full DisclosureOfFeeAndCommissionIncomeExpenseExplanatory Text block label Disclosure of fee and commission income (expense) [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfFeeAndCommissionIncomeExpenseExplanatory Text block documentation The disclosure of fee and commission income (expense). [Refer: Fee and commission income (expense)] IAS 1.10 e Common practice
ifrs-full DisclosureOfFinanceCostExplanatory Text block label Disclosure of finance cost [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfFinanceCostExplanatory Text block documentation The disclosure of finance cost. [Refer: Finance costs] IAS 1.10 e Common practice
ifrs-full DisclosureOfFinanceIncomeExpenseExplanatory Text block label Disclosure of finance income (cost) [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfFinanceIncomeExpenseExplanatory Text block documentation The disclosure of finance income (cost). [Refer: Finance income (cost)] IAS 1.10 e Common practice
ifrs-full DisclosureOfFinanceIncomeExplanatory Text block label Disclosure of finance income [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfFinanceIncomeExplanatory Text block documentation The disclosure of finance income. [Refer: Finance income] IAS 1.10 e Common practice
ifrs-full DisclosureOfFinancialAssetsAbstract label Disclosure of financial assets [abstract]
ifrs-full DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationAbstract label Disclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [abstract]
ifrs-full DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationExplanatory Text block label Disclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [text block] IFRS 9.7.2.34 Disclosure
ifrs-full DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationExplanatory Text block documentation The disclosure of designation of financial assets as a result of the amendments to IFRS 9 for prepayment features with negative compensation. IFRS 9.7.2.34 Disclosure
ifrs-full DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems Line items label Disclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [line items]
ifrs-full DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationTable Table label Disclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [table] IFRS 9.7.2.34 Disclosure
ifrs-full DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationTable Table documentation Schedule disclosing information related to designation of financial assets as a result of the amendments to IFRS 9 for prepayment features with negative compensation. IFRS 9.7.2.34 Disclosure
ifrs-full DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17Abstract label Disclosure of financial assets affected by amendments to IFRS 9 made by IFRS 17 [abstract]
ifrs-full DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17Explanatory Text block label Disclosure of financial assets affected by amendments to IFRS 9 made by IFRS 17 [text block] IFRS 9.7.2.42 Disclosure
ifrs-full DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17Explanatory Text block documentation The disclosure of financial assets affected by amendments to IFRS 9 made by IFRS 17. IFRS 9.7.2.42 Disclosure
ifrs-full DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17LineItems Line items label Disclosure of financial assets affected by amendments to IFRS 9 made by IFRS 17 [line items]
ifrs-full DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17LineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17Table Table label Disclosure of financial assets affected by amendments to IFRS 9 made by IFRS 17 [table] IFRS 9.7.2.42 Disclosure
ifrs-full DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17Table Table documentation Schedule disclosing information related to financial assets affected by amendments to IFRS 9 made by IFRS 17. IFRS 9.7.2.42 Disclosure
ifrs-full DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9Abstract label Disclosure of financial assets at date of initial application of IFRS 9 [abstract]
ifrs-full DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9Explanatory Text block label Disclosure of financial assets at date of initial application of IFRS 9 [text block] IFRS 7.42I Disclosure
ifrs-full DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9Explanatory Text block documentation The disclosure of financial assets at the date of initial application of IFRS 9. IFRS 7.42I Disclosure
ifrs-full DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9LineItems Line items label Disclosure of financial assets at date of initial application of IFRS 9 [line items]
ifrs-full DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9LineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9Table Table label Disclosure of financial assets at date of initial application of IFRS 9 [table] IFRS 7.42I Disclosure
ifrs-full DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9Table Table documentation Schedule disclosing information related to financial assets at the date of initial application of IFRS 9. IFRS 7.42I Disclosure
ifrs-full DisclosureOfFinancialAssetsExplanatory Text block label Disclosure of financial assets [text block] IFRS 7.7 Disclosure
ifrs-full DisclosureOfFinancialAssetsExplanatory Text block documentation The disclosure of financial assets. [Refer: Financial assets] IFRS 7.7 Disclosure
ifrs-full DisclosureOfFinancialAssetsHeldForTradingExplanatory Text block label Disclosure of financial assets held for trading [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfFinancialAssetsHeldForTradingExplanatory Text block documentation The disclosure of financial assets classified as held for trading. [Refer: Financial assets] IAS 1.10 e Common practice
ifrs-full DisclosureOfFinancialAssetsLineItems Line items label Disclosure of financial assets [line items]
ifrs-full DisclosureOfFinancialAssetsLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfFinancialAssetsTable Table label Disclosure of financial assets [table] IFRS 7.7 Disclosure
ifrs-full DisclosureOfFinancialAssetsTable Table documentation Schedule disclosing information related to financial assets. IFRS 7.7 Disclosure
ifrs-full DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedAbstract label Disclosure of financial assets that are either past due or impaired [abstract]
ifrs-full DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedExplanatory Text block label Disclosure of financial assets that are either past due or impaired [text block] Expired 2023-01-01 IFRS 7.37 Disclosure
ifrs-full DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedExplanatory Text block commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.37 Disclosure
ifrs-full DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedExplanatory Text block documentation The disclosure of financial assets that are either past due or impaired. [Refer: Financial assets] Expired 2023-01-01 IFRS 7.37 Disclosure
ifrs-full DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems Line items label Disclosure of financial assets that are either past due or impaired [line items]
ifrs-full DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedTable Table label Disclosure of financial assets that are either past due or impaired [table] Expired 2023-01-01 IFRS 7.37 Disclosure
ifrs-full DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedTable Table commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.37 Disclosure
ifrs-full DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedTable Table documentation Schedule disclosing information related to financial assets that are either past due or impaired. Expired 2023-01-01 IFRS 7.37 Disclosure
ifrs-full DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionAbstract label Disclosure of transferred financial assets that are not derecognised in their entirety [abstract]
ifrs-full DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionExplanatory Text block label Disclosure of transferred financial assets that are not derecognised in their entirety [text block] IFRS 7.42D Disclosure
ifrs-full DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionExplanatory Text block documentation The disclosure of transferred financial assets that are not derecognised in their entirety. [Refer: Transferred financial assets that are not derecognised in their entirety [domain]] IFRS 7.42D Disclosure
ifrs-full DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems Line items label Disclosure of transferred financial assets that are not derecognised in their entirety [line items]
ifrs-full DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionTable Table label Disclosure of transferred financial assets that are not derecognised in their entirety [table] IFRS 7.42D Disclosure
ifrs-full DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionTable Table documentation Schedule disclosing information related to transferred financial assets that are not derecognised in their entirety. IFRS 7.42D Disclosure
ifrs-full DisclosureOfFinancialInstrumentsAbstract label Disclosure of detailed information about financial instruments [abstract]
ifrs-full DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory Text block label Disclosure of financial instruments at fair value through profit or loss [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory Text block documentation The disclosure of financial instruments measured at fair value through profit or loss. [Refer: At fair value [member]; Classes of financial instruments [domain]] IAS 1.10 e Common practice
ifrs-full DisclosureOfFinancialInstrumentsByTypeOfInterestRateAbstract label Disclosure of financial instruments by type of interest rate [abstract]
ifrs-full DisclosureOfFinancialInstrumentsByTypeOfInterestRateExplanatory Text block label Disclosure of financial instruments by type of interest rate [text block] IFRS 7.39 Common practice
ifrs-full DisclosureOfFinancialInstrumentsByTypeOfInterestRateExplanatory Text block documentation The disclosure of financial instruments by type of interest rate. [Refer: Classes of financial instruments [domain]] IFRS 7.39 Common practice
ifrs-full DisclosureOfFinancialInstrumentsByTypeOfInterestRateLineItems Line items label Disclosure of financial instruments by type of interest rate [line items]
ifrs-full DisclosureOfFinancialInstrumentsByTypeOfInterestRateLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfFinancialInstrumentsByTypeOfInterestRateTable Table label Disclosure of financial instruments by type of interest rate [table] IFRS 7.39 Common practice
ifrs-full DisclosureOfFinancialInstrumentsByTypeOfInterestRateTable Table documentation Schedule disclosing information related to financial instruments, by type of interest rate. IFRS 7.39 Common practice
ifrs-full DisclosureOfFinancialInstrumentsDesignatedAtFairValueThroughProfitOrLossExplanatory Text block label Disclosure of financial instruments designated at fair value through profit or loss [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfFinancialInstrumentsDesignatedAtFairValueThroughProfitOrLossExplanatory Text block documentation The disclosure of financial instruments designated at fair value through profit or loss. [Refer: At fair value [member]; Classes of financial instruments [domain]] IAS 1.10 e Common practice
ifrs-full DisclosureOfFinancialInstrumentsExplanatory Text block label Disclosure of financial instruments [text block] IFRS 7 – Scope Disclosure
ifrs-full DisclosureOfFinancialInstrumentsExplanatory Text block documentation The entire disclosure for financial instruments. IFRS 7 – Scope Disclosure
ifrs-full DisclosureOfFinancialInstrumentsHeldForTradingExplanatory Text block label Disclosure of financial instruments held for trading [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfFinancialInstrumentsHeldForTradingExplanatory Text block documentation The disclosure of financial instruments classified as held for trading. [Refer: Classes of financial instruments [domain]] IAS 1.10 e Common practice
ifrs-full DisclosureOfFinancialInstrumentsLineItems Line items label Disclosure of detailed information about financial instruments [line items]
ifrs-full DisclosureOfFinancialInstrumentsLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfFinancialInstrumentsTable Table label Disclosure of detailed information about financial instruments [table] IFRS 7.31 Disclosure, IFRS 7.35K Disclosure, IFRS 7.7 Disclosure
ifrs-full DisclosureOfFinancialInstrumentsTable Table documentation Schedule disclosing information related to details of financial instruments. IFRS 7.31 Disclosure, IFRS 7.35K Disclosure, IFRS 7.7 Disclosure
ifrs-full DisclosureOfFinancialLiabilitiesAbstract label Disclosure of financial liabilities [abstract]
ifrs-full DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationAbstract label Disclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [abstract]
ifrs-full DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationExplanatory Text block label Disclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [text block] IFRS 9.7.2.34 Disclosure
ifrs-full DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationExplanatory Text block documentation The disclosure of designation of financial liabilities as a result of the amendments to IFRS 9 for prepayment features with negative compensation. IFRS 9.7.2.34 Disclosure
ifrs-full DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems Line items label Disclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [line items]
ifrs-full DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationTable Table label Disclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [table] IFRS 9.7.2.34 Disclosure
ifrs-full DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationTable Table documentation Schedule disclosing information related to designation of financial liabilities as a result of the amendments to IFRS 9 for prepayment features with negative compensation. IFRS 9.7.2.34 Disclosure
ifrs-full DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17Abstract label Disclosure of financial liabilities affected by amendments to IFRS 9 made by IFRS 17 [abstract]
ifrs-full DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17Explanatory Text block label Disclosure of financial liabilities affected by amendments to IFRS 9 made by IFRS 17 [text block] IFRS 9.7.2.42 Disclosure
ifrs-full DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17Explanatory Text block documentation The disclosure of financial liabilities affected by amendments to IFRS 9 made by IFRS 17. IFRS 9.7.2.42 Disclosure
ifrs-full DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17LineItems Line items label Disclosure of financial liabilities affected by amendments to IFRS 9 made by IFRS 17 [line items]
ifrs-full DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17LineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17Table Table label Disclosure of financial liabilities affected by amendments to IFRS 9 made by IFRS 17 [table] IFRS 9.7.2.42 Disclosure
ifrs-full DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17Table Table documentation Schedule disclosing information related to financial liabilities affected by amendments to IFRS 9 made by IFRS 17. IFRS 9.7.2.42 Disclosure
ifrs-full DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9Abstract label Disclosure of financial liabilities at date of initial application of IFRS 9 [abstract]
ifrs-full DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9Explanatory Text block label Disclosure of financial liabilities at date of initial application of IFRS 9 [text block] IFRS 7.42I Disclosure
ifrs-full DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9Explanatory Text block documentation The disclosure of financial liabilities at the date of initial application of IFRS 9. IFRS 7.42I Disclosure
ifrs-full DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9LineItems Line items label Disclosure of financial liabilities at date of initial application of IFRS 9 [line items]
ifrs-full DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9LineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9Table Table label Disclosure of financial liabilities at date of initial application of IFRS 9 [table] IFRS 7.42I Disclosure
ifrs-full DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9Table Table documentation Schedule disclosing information related to financial liabilities at the date of initial application of IFRS 9. IFRS 7.42I Disclosure
ifrs-full DisclosureOfFinancialLiabilitiesExplanatory Text block label Disclosure of financial liabilities [text block] IFRS 7.7 Disclosure
ifrs-full DisclosureOfFinancialLiabilitiesExplanatory Text block documentation The disclosure of financial liabilities. [Refer: Financial liabilities] IFRS 7.7 Disclosure
ifrs-full DisclosureOfFinancialLiabilitiesHeldForTradingExplanatory Text block label Disclosure of financial liabilities held for trading [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfFinancialLiabilitiesHeldForTradingExplanatory Text block documentation The disclosure of financial liabilities classified as held for trading. [Refer: Financial liabilities] IAS 1.10 e Common practice
ifrs-full DisclosureOfFinancialLiabilitiesLineItems Line items label Disclosure of financial liabilities [line items]
ifrs-full DisclosureOfFinancialLiabilitiesLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfFinancialLiabilitiesTable Table label Disclosure of financial liabilities [table] IFRS 7.7 Disclosure
ifrs-full DisclosureOfFinancialLiabilitiesTable Table documentation Schedule disclosing information related to financial liabilities. IFRS 7.7 Disclosure
ifrs-full DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsAbstract label Disclosure of financial liabilities that are part of supplier finance arrangements [abstract]
ifrs-full DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsExplanatory Text block label Disclosure of financial liabilities that are part of supplier finance arrangements [text block] IAS 7.44H b (i) Disclosure, IAS 7.44H b (ii) Disclosure
ifrs-full DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsExplanatory Text block documentation The disclosure of carrying amounts, and the associated line items presented in the entity’s statement of financial position of financial liabilities that are part of a supplier finance arrangement. IAS 7.44H b (i) Disclosure, IAS 7.44H b (ii) Disclosure
ifrs-full DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems Line items label Disclosure of financial liabilities that are part of supplier finance arrangements [line items]
ifrs-full DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsTable Table label Disclosure of financial liabilities that are part of supplier finance arrangements [table] IAS 7.44H b (ii) Disclosure, IAS 7.44H b (i) Disclosure
ifrs-full DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsTable Table documentation Schedule disclosing the carrying amount of financial liabilities that are part of supplier finance arrangements. IAS 7.44H b (ii) Disclosure, IAS 7.44H b (i) Disclosure
ifrs-full DisclosureOfFinancialRiskManagementExplanatory Text block label Disclosure of financial risk management [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfFinancialRiskManagementExplanatory Text block documentation The disclosure of the entity’s financial risk management practices and policies. IAS 1.10 e Common practice
ifrs-full DisclosureOfFirstTimeAdoptionExplanatory Text block label Disclosure of first-time adoption [text block] IFRS 1 – Presentation and disclosure Disclosure
ifrs-full DisclosureOfFirstTimeAdoptionExplanatory Text block documentation The entire disclosure for the entity’s first-time adoption of International Financial Reporting Standards. IFRS 1 – Presentation and disclosure Disclosure
ifrs-full DisclosureOfFormsOfFundingOfStructuredEntityAndTheirWeightedaverageLifeExplanatory Text block label Disclosure of forms of funding of structured entity and their weighted-average life [text block] IFRS 12.B26 g Example
ifrs-full DisclosureOfFormsOfFundingOfStructuredEntityAndTheirWeightedaverageLifeExplanatory Text block documentation The disclosure of the forms of funding (for example, commercial paper or medium-term notes) of structured entities and their weighted-average life. IFRS 12.B26 g Example
ifrs-full DisclosureOfGeneralAndAdministrativeExpenseExplanatory Text block label Disclosure of general and administrative expense [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfGeneralAndAdministrativeExpenseExplanatory Text block documentation The disclosure of general and administrative expenses. [Refer: Administrative expenses] IAS 1.10 e Common practice
ifrs-full DisclosureOfGeneralHedgeAccountingExplanatory Text block label Disclosure of general hedge accounting [text block] IFRS 7 – Hedge accounting Disclosure
ifrs-full DisclosureOfGeneralHedgeAccountingExplanatory Text block documentation The entire disclosure for general hedge accounting. IFRS 7 – Hedge accounting Disclosure
ifrs-full DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory Text block label Disclosure of general information about financial statements [text block] IAS 1.51 Disclosure
ifrs-full DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory Text block documentation The entire disclosure for general information about financial statements. IAS 1.51 Disclosure
ifrs-full DisclosureOfGeographicalAreasAbstract label Disclosure of geographical areas [abstract]
ifrs-full DisclosureOfGeographicalAreasExplanatory Text block label Disclosure of geographical areas [text block] IFRS 8.33 Disclosure
ifrs-full DisclosureOfGeographicalAreasExplanatory Text block documentation The disclosure of geographical information. IFRS 8.33 Disclosure
ifrs-full DisclosureOfGeographicalAreasLineItems Line items label Disclosure of geographical areas [line items]
ifrs-full DisclosureOfGeographicalAreasLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfGeographicalAreasTable Table label Disclosure of geographical areas [table] IFRS 8.33 Disclosure
ifrs-full DisclosureOfGeographicalAreasTable Table documentation Schedule disclosing information related to geographical areas. IFRS 8.33 Disclosure
ifrs-full DisclosureOfGoingConcernExplanatory Text block label Disclosure of going concern [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfGoingConcernExplanatory Text block documentation The disclosure of the entity’s ability to continue as a going concern. IAS 1.10 e Common practice
ifrs-full DisclosureOfGoodwillExplanatory Text block label Disclosure of goodwill [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfGoodwillExplanatory Text block documentation The disclosure of goodwill. [Refer: Goodwill] IAS 1.10 e Common practice
ifrs-full DisclosureOfGoodwillNotAllocatedToCashgeneratingUnitExplanatory Text label Explanation of goodwill not allocated to cash-generating unit IAS 36.133 Disclosure
ifrs-full DisclosureOfGoodwillNotAllocatedToCashgeneratingUnitExplanatory Text documentation The explanation of the reasons why a portion of the goodwill acquired in a business combination has not been allocated to a cash-generating unit (group of units). [Refer: Goodwill; Total for all cash-generating units [member]; Total for all business combinations [member]] IAS 36.133 Disclosure
ifrs-full DisclosureOfGovernmentGrantsExplanatory Text block label Disclosure of government grants [text block] IAS 20 – Disclosure Disclosure
ifrs-full DisclosureOfGovernmentGrantsExplanatory Text block documentation The entire disclosure for government grants. IAS 20 – Disclosure Disclosure
ifrs-full DisclosureOfHedgeAccountingAbstract label Disclosure of detailed information about hedges [abstract]
ifrs-full DisclosureOfHedgeAccountingExplanatory Text block label Disclosure of hedge accounting [text block] Expired 2023-01-01 IFRS 7.22 Disclosure
ifrs-full DisclosureOfHedgeAccountingExplanatory Text block commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.22 Disclosure
ifrs-full DisclosureOfHedgeAccountingExplanatory Text block documentation The disclosure of hedge accounting. Expired 2023-01-01 IFRS 7.22 Disclosure
ifrs-full DisclosureOfHedgeAccountingLineItems Line items label Disclosure of detailed information about hedges [line items]
ifrs-full DisclosureOfHedgeAccountingLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfHedgeAccountingTable Table label Disclosure of detailed information about hedges [table] Expired 2023-01-01 IFRS 7.22 Disclosure
ifrs-full DisclosureOfHedgeAccountingTable Table commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.22 Disclosure
ifrs-full DisclosureOfHedgeAccountingTable Table documentation Schedule disclosing information related to details of hedges. Expired 2023-01-01 IFRS 7.22 Disclosure
ifrs-full DisclosureOfHowEntityAggregatedInterestsInSimilarEntitiesExplanatory Text block label Disclosure of how entity aggregated interests in similar entities [text block] IFRS 12.B3 Disclosure
ifrs-full DisclosureOfHowEntityAggregatedInterestsInSimilarEntitiesExplanatory Text block documentation The disclosure of how the entity aggregated its interests in similar entities. IFRS 12.B3 Disclosure
ifrs-full DisclosureOfHowEntityIsManagingTransitionToAlternativeBenchmarkRatesItsProgressAtReportingDateAndRisksToWhichItIsExposedArisingFromFinancialInstrumentsBecauseOfTransitionExplanatory Text block label Disclosure of how entity is managing transition to alternative benchmark rates, its progress at reporting date and risks to which it is exposed arising from financial instruments because of transition [text block] IFRS 7.24J a Disclosure
ifrs-full DisclosureOfHowEntityIsManagingTransitionToAlternativeBenchmarkRatesItsProgressAtReportingDateAndRisksToWhichItIsExposedArisingFromFinancialInstrumentsBecauseOfTransitionExplanatory Text block documentation The disclosure of how the entity is managing the transition to alternative benchmark rates, its progress at the reporting date and the risks to which it is exposed arising from financial instruments because of the transition. IFRS 7.24J a Disclosure
ifrs-full DisclosureOfHyperinflationaryReportingExplanatory Text block label Disclosure of information about hyperinflationary reporting [text block] IAS 29 – Disclosures Disclosure
ifrs-full DisclosureOfHyperinflationaryReportingExplanatory Text block documentation The disclosure of information about financial reporting in hyperinflationary economies. IAS 29 – Disclosures Disclosure
ifrs-full DisclosureOfImpairmentLossAndReversalOfImpairmentLossAbstract label Disclosure of impairment loss and reversal of impairment loss [abstract]
ifrs-full DisclosureOfImpairmentLossAndReversalOfImpairmentLossExplanatory Text block label Disclosure of impairment loss and reversal of impairment loss [text block] IAS 36.126 Disclosure
ifrs-full DisclosureOfImpairmentLossAndReversalOfImpairmentLossExplanatory Text block documentation The disclosure of impairment loss and the reversal of impairment loss. [Refer: Impairment loss; Reversal of impairment loss] IAS 36.126 Disclosure
ifrs-full DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems Line items label Disclosure of impairment loss and reversal of impairment loss [line items]
ifrs-full DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfImpairmentLossAndReversalOfImpairmentLossTable Table label Disclosure of impairment loss and reversal of impairment loss [table] IAS 36.126 Disclosure
ifrs-full DisclosureOfImpairmentLossAndReversalOfImpairmentLossTable Table documentation Schedule disclosing information related to impairment loss and the reversal of impairment loss. IAS 36.126 Disclosure
ifrs-full DisclosureOfImpairmentLossRecognisedOrReversedAbstract label Disclosure of impairment loss recognised or reversed for cash-generating unit [abstract]
ifrs-full DisclosureOfImpairmentLossRecognisedOrReversedLineItems Line items label Disclosure of impairment loss recognised or reversed for cash-generating unit [line items]
ifrs-full DisclosureOfImpairmentLossRecognisedOrReversedLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfImpairmentLossRecognisedOrReversedTable Table label Disclosure of impairment loss recognised or reversed for cash-generating unit [table] IAS 36.130 d (ii) Disclosure
ifrs-full DisclosureOfImpairmentLossRecognisedOrReversedTable Table documentation Schedule disclosing information related to impairment loss recognised or reversed for a cash-generating unit. IAS 36.130 d (ii) Disclosure
ifrs-full DisclosureOfImpairmentOfAssetsExplanatory Text block label Disclosure of impairment of assets [text block] IAS 36 – Disclosure Disclosure
ifrs-full DisclosureOfImpairmentOfAssetsExplanatory Text block documentation The entire disclosure for the impairment of assets. IAS 36 – Disclosure Disclosure
ifrs-full DisclosureOfIncomeTaxExplanatory Text block label Disclosure of income tax [text block] IAS 12 – Disclosure Disclosure
ifrs-full DisclosureOfIncomeTaxExplanatory Text block documentation The entire disclosure for income taxes. IAS 12 – Disclosure Disclosure
ifrs-full DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedOtherEquityInstrumentsGrantedDuringPeriodExplanatory Text block label Disclosure of indirect measurement of fair value of goods or services received, other equity instruments granted during period [text block] IFRS 2.47 b Disclosure
ifrs-full DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedOtherEquityInstrumentsGrantedDuringPeriodExplanatory Text block documentation The disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement of the fair value of goods or services received as consideration for the entity’s other equity instruments (i.e. other than share options). IFRS 2.47 b Disclosure
ifrs-full DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedSharebasedPaymentArrangementsModifiedDuringPeriodExplanatory Text block label Disclosure of indirect measurement of fair value of goods or services received, share-based payment arrangements modified during period [text block] IFRS 2.47 c Disclosure
ifrs-full DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedSharebasedPaymentArrangementsModifiedDuringPeriodExplanatory Text block documentation The disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement of the fair value of goods or services received as consideration for the entity’s equity instruments in share-based payment arrangements that were modified. IFRS 2.47 c Disclosure
ifrs-full DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory Text block label Disclosure of indirect measurement of fair value of goods or services received, share options granted during period [text block] IFRS 2.47 a Disclosure
ifrs-full DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory Text block documentation The disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement of the fair value of goods or services received as consideration for the entity’s share options. IFRS 2.47 a Disclosure
ifrs-full DisclosureOfInformationAboutActivitiesSubjectToRateRegulationAbstract label Disclosure of information about activities subject to rate regulation [abstract]
ifrs-full DisclosureOfInformationAboutActivitiesSubjectToRateRegulationExplanatory Text block label Disclosure of information about activities subject to rate regulation [text block] IFRS 14 – Explanation of activities subject to rate regulation Disclosure
ifrs-full DisclosureOfInformationAboutActivitiesSubjectToRateRegulationExplanatory Text block documentation The disclosure of information about activities subject to rate regulation. Rate regulation is a framework for establishing the prices that can be charged to customers for goods or services and that framework is subject to oversight and/or approval by a rate regulator. IFRS 14 – Explanation of activities subject to rate regulation Disclosure
ifrs-full DisclosureOfInformationAboutActivitiesSubjectToRateRegulationLineItems Line items label Disclosure of information about activities subject to rate regulation [line items]
ifrs-full DisclosureOfInformationAboutActivitiesSubjectToRateRegulationLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfInformationAboutActivitiesSubjectToRateRegulationTable Table label Disclosure of information about activities subject to rate regulation [table] IFRS 14 – Explanation of activities subject to rate regulation Disclosure
ifrs-full DisclosureOfInformationAboutActivitiesSubjectToRateRegulationTable Table documentation Schedule disclosing information related to activities subject to rate regulation. IFRS 14 – Explanation of activities subject to rate regulation Disclosure
ifrs-full DisclosureOfInformationAboutAgriculturalProduceAbstract label Disclosure of information about agricultural produce [abstract]
ifrs-full DisclosureOfInformationAboutAgriculturalProduceExplanatory Text block label Disclosure of information about agricultural produce [text block] IAS 41.46 b (ii) Disclosure
ifrs-full DisclosureOfInformationAboutAgriculturalProduceExplanatory Text block documentation The disclosure of information about agricultural produce. Agricultural produce is the harvested produce of the entity’s biological assets. [Refer: Biological assets] IAS 41.46 b (ii) Disclosure
ifrs-full DisclosureOfInformationAboutAgriculturalProduceLineItems Line items label Disclosure of information about agricultural produce [line items]
ifrs-full DisclosureOfInformationAboutAgriculturalProduceLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfInformationAboutAgriculturalProduceTable Table label Disclosure of information about agricultural produce [table] IAS 41.46 b (ii) Disclosure
ifrs-full DisclosureOfInformationAboutAgriculturalProduceTable Table documentation Schedule disclosing information related to agricultural produce. IAS 41.46 b (ii) Disclosure
ifrs-full DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesAbstract label Disclosure of information about amounts recognised in relation to regulatory deferral account balances [abstract]
ifrs-full DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesExplanatory Text block label Disclosure of information about amounts recognised in relation to regulatory deferral account balances [text block] IFRS 14 – Explanation of recognised amounts Disclosure
ifrs-full DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesExplanatory Text block documentation The disclosure of information about amounts recognised in relation to regulatory deferral account balances. [Refer: Regulatory deferral account balances [domain]] IFRS 14 – Explanation of recognised amounts Disclosure
ifrs-full DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesLineItems Line items label Disclosure of information about amounts recognised in relation to regulatory deferral account balances [line items]
ifrs-full DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesTable Table label Disclosure of information about amounts recognised in relation to regulatory deferral account balances [table] IFRS 14 – Explanation of recognised amounts Disclosure
ifrs-full DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesTable Table documentation Schedule disclosing information related to amounts recognised in relation to regulatory deferral account balances. IFRS 14 – Explanation of recognised amounts Disclosure
ifrs-full DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingAbstract label Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [abstract]
ifrs-full DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingExplanatory Text block label Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [text block] IFRS 7.24C Disclosure
ifrs-full DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingExplanatory Text block documentation The disclosure of information about amounts that affected the statement of comprehensive income as a result of hedge accounting. IFRS 7.24C Disclosure
ifrs-full DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingLineItems Line items label Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [line items]
ifrs-full DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingTable Table label Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [table] IFRS 7.24C Disclosure
ifrs-full DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingTable Table documentation Schedule disclosing information related to amounts that affected the statement of comprehensive income as a result of hedge accounting. IFRS 7.24C Disclosure
ifrs-full DisclosureOfInformationAboutConsolidatedStructuredEntitiesAbstract label Disclosure of information about consolidated structured entities [abstract]
ifrs-full DisclosureOfInformationAboutConsolidatedStructuredEntitiesExplanatory Text block label Disclosure of information about consolidated structured entities [text block] IFRS 12 – Nature of the risks associated with an entity’s interests in consolidated structured entities Disclosure
ifrs-full DisclosureOfInformationAboutConsolidatedStructuredEntitiesExplanatory Text block documentation The disclosure of information about consolidated structured entities. [Refer: Total for all consolidated structured entities [member]] IFRS 12 – Nature of the risks associated with an entity’s interests in consolidated structured entities Disclosure
ifrs-full DisclosureOfInformationAboutConsolidatedStructuredEntitiesLineItems Line items label Disclosure of information about consolidated structured entities [line items]
ifrs-full DisclosureOfInformationAboutConsolidatedStructuredEntitiesLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfInformationAboutConsolidatedStructuredEntitiesTable Table label Disclosure of information about consolidated structured entities [table] IFRS 12 – Nature of the risks associated with an entity’s interests in consolidated structured entities Disclosure
ifrs-full DisclosureOfInformationAboutConsolidatedStructuredEntitiesTable Table documentation Schedule disclosing information related to consolidated structured entities. IFRS 12 – Nature of the risks associated with an entity’s interests in consolidated structured entities Disclosure
ifrs-full DisclosureOfInformationAboutCovenantsRelatedToNoncurrentLiabilitiesIncludingFactsAndCircumstancesIndicatingEntityMayHaveDifficultyComplyingWithCovenantsExplanatory Text block label Disclosure of information about covenants related to non-current liabilities including facts and circumstances indicating entity may have difficulty complying with covenants [text block] IAS 1.76ZA a Disclosure, IAS 1.76ZA b Disclosure
ifrs-full DisclosureOfInformationAboutCovenantsRelatedToNoncurrentLiabilitiesIncludingFactsAndCircumstancesIndicatingEntityMayHaveDifficultyComplyingWithCovenantsExplanatory Text block documentation The disclosure of information about the covenants on a non-current liability with which the entity is required to comply within twelve months after the reporting period. This information could include the nature of the covenants, when the entity is required to comply with those covenants and facts and circumstances that show the entity may have difficulty complying with the covenants related to a non-current liability – for example, the entity having acted during or after the reporting period to avoid or mitigate a potential breach. IAS 1.76ZA a Disclosure, IAS 1.76ZA b Disclosure
ifrs-full DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossAbstract label Disclosure of information about credit exposures designated as measured at fair value through profit or loss [abstract]
ifrs-full DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossExplanatory Text block label Disclosure of information about credit exposures designated as measured at fair value through profit or loss [text block] IFRS 7.24G Disclosure
ifrs-full DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossExplanatory Text block documentation The disclosure of information about credit exposures designated as measured at fair value through profit or loss. IFRS 7.24G Disclosure
ifrs-full DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossLineItems Line items label Disclosure of information about credit exposures designated as measured at fair value through profit or loss [line items]
ifrs-full DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossTable Table label Disclosure of information about credit exposures designated as measured at fair value through profit or loss [table] IFRS 7.24G Disclosure
ifrs-full DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossTable Table documentation Schedule disclosing information related to credit exposures designated as measured at fair value through profit or loss. IFRS 7.24G Disclosure
ifrs-full DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfIFRS17Abstract label Disclosure of information about credit risk that arises from contracts within scope of IFRS 17 [abstract]
ifrs-full DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfIFRS17Explanatory Text block label Disclosure of information about credit risk that arises from contracts within scope of IFRS 17 [text block] IFRS 17.131 Disclosure
ifrs-full DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfIFRS17Explanatory Text block documentation The disclosure of information about credit risk that arises from contracts within the scope of IFRS 17. IFRS 17.131 Disclosure
ifrs-full DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfIFRS17LineItems Line items label Disclosure of information about credit risk that arises from contracts within scope of IFRS 17 [line items]
ifrs-full DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfIFRS17LineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfIFRS17Table Table label Disclosure of information about credit risk that arises from contracts within scope of IFRS 17 [table] IFRS 17.131 Disclosure
ifrs-full DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfIFRS17Table Table documentation Schedule disclosing information related to credit risk that arises from contracts within the scope of IFRS 17. IFRS 17.131 Disclosure
ifrs-full DisclosureOfInformationAboutDefinedBenefitPlansAbstract label Disclosure of information about defined benefit plans [abstract]
ifrs-full DisclosureOfInformationAboutEffectOfInterestRateBenchmarkReformOnEntitysFinancialInstrumentsAndRiskManagementStrategyExplanatory Text block label Disclosure of information about effect of interest rate benchmark reform on entity’s financial instruments and risk management strategy [text block] IFRS 7.24I Disclosure, IFRS 7.24J Disclosure
ifrs-full DisclosureOfInformationAboutEffectOfInterestRateBenchmarkReformOnEntitysFinancialInstrumentsAndRiskManagementStrategyExplanatory Text block documentation The disclosure of information about the effect of interest rate benchmark reform on an entity’s financial instruments and risk management strategy. IFRS 7.24I Disclosure, IFRS 7.24J Disclosure
ifrs-full DisclosureOfInformationAboutEmployeesExplanatory Text block label Disclosure of information about employees [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfInformationAboutEmployeesExplanatory Text block documentation The disclosure of information about employees. IAS 1.10 e Common practice
ifrs-full DisclosureOfInformationAboutEntitysHedgingRelationshipsDirectlyAffectedByUncertaintyArisingFromInterestRateBenchmarkReformExplanatory Text block label Disclosure of information about entity’s hedging relationships directly affected by uncertainty arising from interest rate benchmark reform [text block] IFRS 7.24H Disclosure
ifrs-full DisclosureOfInformationAboutEntitysHedgingRelationshipsDirectlyAffectedByUncertaintyArisingFromInterestRateBenchmarkReformExplanatory Text block documentation The disclosure of information about the entity’s hedging relationships that are directly affected by the uncertainty arising from interest rate benchmark reform. IFRS 7.24H Disclosure
ifrs-full DisclosureOfInformationAboutExpectedDerecognitionOfAssetsForInsuranceAcquisitionCashFlowsAbstract label Disclosure of information about expected derecognition of assets for insurance acquisition cash flows [abstract]
ifrs-full DisclosureOfInformationAboutExpectedDerecognitionOfAssetsForInsuranceAcquisitionCashFlowsExplanatory Text block label Disclosure of information about expected derecognition of assets for insurance acquisition cash flows [text block] IFRS 17.109A Disclosure
ifrs-full DisclosureOfInformationAboutExpectedDerecognitionOfAssetsForInsuranceAcquisitionCashFlowsExplanatory Text block documentation The disclosure of information about the expected derecognition of the assets for insurance acquisition cash flows. [Refer: Insurance contracts [domain]; Assets for insurance acquisition cash flows; Insurance contracts liability (asset)] IFRS 17.109A Disclosure
ifrs-full DisclosureOfInformationAboutExpectedDerecognitionOfAssetsForInsuranceAcquisitionCashFlowsLineItems Line items label Disclosure of information about expected derecognition of assets for insurance acquisition cash flows [line items]
ifrs-full DisclosureOfInformationAboutExpectedDerecognitionOfAssetsForInsuranceAcquisitionCashFlowsLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfInformationAboutExpectedDerecognitionOfAssetsForInsuranceAcquisitionCashFlowsTable Table label Disclosure of information about expected derecognition of assets for insurance acquisition cash flows [table] IFRS 17.109A Disclosure
ifrs-full DisclosureOfInformationAboutExpectedDerecognitionOfAssetsForInsuranceAcquisitionCashFlowsTable Table documentation Schedule disclosing information related to the expected derecognition of the assets for insurance acquisition cash flows. IFRS 17.109A Disclosure
ifrs-full DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossAbstract label Disclosure of information about expected recognition of contractual service margin in profit or loss [abstract]
ifrs-full DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossExplanatory Text block label Disclosure of information about expected recognition of contractual service margin in profit or loss [text block] IFRS 17.109 Disclosure
ifrs-full DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossExplanatory Text block documentation The disclosure of information about the expected recognition of the contractual service margin in profit or loss. [Refer: Contractual service margin [member]] IFRS 17.109 Disclosure
ifrs-full DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossLineItems Line items label Disclosure of information about expected recognition of contractual service margin in profit or loss [line items]
ifrs-full DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossTable Table label Disclosure of information about expected recognition of contractual service margin in profit or loss [table] IFRS 17.109 Disclosure
ifrs-full DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossTable Table documentation Schedule disclosing information related to the expected recognition of the contractual service margin in profit or loss. IFRS 17.109 Disclosure
ifrs-full DisclosureOfInformationAboutInterestsInStructuredEntityExplanatory Text block label Disclosure of information about interests in structured entity [text block] IFRS 12.26 Disclosure
ifrs-full DisclosureOfInformationAboutInterestsInStructuredEntityExplanatory Text block documentation The disclosure of qualitative and quantitative information about the entity’s interests in structured entities, including, but not limited to, the nature, purpose, size and activities of the structured entity and how the structured entity is financed. IFRS 12.26 Disclosure
ifrs-full DisclosureOfInformationAboutKeyManagementPersonnelExplanatory Text block label Disclosure of information about key management personnel [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfInformationAboutKeyManagementPersonnelExplanatory Text block documentation The disclosure of information about key management personnel. [Refer: Key management personnel of entity or parent [member]] IAS 1.10 e Common practice
ifrs-full DisclosureOfInformationAboutLiquidityArrangementsGuaranteesOrOtherCommitmentsWithThirdPartiesThatMayAffectFairValueOrRiskOfInterestsInStructuredEntitiesExplanatory Text block label Disclosure of information about liquidity arrangements, guarantees or other commitments with third parties that may affect fair value or risk of interests in structured entities [text block] IFRS 12.B26 e Example
ifrs-full DisclosureOfInformationAboutLiquidityArrangementsGuaranteesOrOtherCommitmentsWithThirdPartiesThatMayAffectFairValueOrRiskOfInterestsInStructuredEntitiesExplanatory Text block documentation The disclosure of information about liquidity arrangements, guarantees or other commitments with third parties that may affect the fair value or risk of the entity’s interests in structured entities. [Refer: Guarantees [member]] IFRS 12.B26 e Example
ifrs-full DisclosureOfInformationAboutMaturityProfileOfDefinedBenefitObligationExplanatory Text block label Disclosure of information about maturity profile of defined benefit obligation [text block] IAS 19.147 c Disclosure
ifrs-full DisclosureOfInformationAboutMaturityProfileOfDefinedBenefitObligationExplanatory Text block documentation The disclosure of information about the maturity profile of a defined benefit obligation. This will include the weighted average duration of the defined benefit obligation and may include other information about the distribution of the timing of benefit payments, such as a maturity analysis of the benefit payments. [Refer: Defined benefit obligation, at present value] IAS 19.147 c Disclosure
ifrs-full DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForAllocatingTransactionPriceExplanatory Text block label Disclosure of information about methods, inputs and assumptions used for allocating transaction price [text block] IFRS 15.126 c Disclosure
ifrs-full DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForAllocatingTransactionPriceExplanatory Text block documentation The disclosure of information about the methods, inputs and assumptions used for allocating the transaction price in contracts with customers. IFRS 15.126 c Disclosure
ifrs-full DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForAssessingWhetherEstimateOfVariableConsiderationIsConstrainedExplanatory Text block label Disclosure of information about methods, inputs and assumptions used for assessing whether estimate of variable consideration is constrained [text block] IFRS 15.126 b Disclosure
ifrs-full DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForAssessingWhetherEstimateOfVariableConsiderationIsConstrainedExplanatory Text block documentation The disclosure of information about the methods, inputs and assumptions used for assessing whether an estimate of variable consideration is constrained. IFRS 15.126 b Disclosure
ifrs-full DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForDeterminingTransactionPriceExplanatory Text block label Disclosure of information about methods, inputs and assumptions used for determining transaction price [text block] IFRS 15.126 a Disclosure
ifrs-full DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForDeterminingTransactionPriceExplanatory Text block documentation The disclosure of information about the methods, inputs and assumptions used for determining the transaction price in contracts with customers. IFRS 15.126 a Disclosure
ifrs-full DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForMeasuringObligationsForReturnsRefundsAndOtherSimilarObligationsExplanatory Text block label Disclosure of information about methods, inputs and assumptions used for measuring obligations for returns, refunds and other similar obligations [text block] IFRS 15.126 d Disclosure
ifrs-full DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForMeasuringObligationsForReturnsRefundsAndOtherSimilarObligationsExplanatory Text block documentation The disclosure of information about the methods, inputs and assumptions used for measuring obligations for returns, refunds and other similar obligations in contracts with customers. IFRS 15.126 d Disclosure
ifrs-full DisclosureOfInformationAboutNatureOfContractsToWhichLesseeAppliedPracticalExpedientInParagraph46AOfIFRS16IfItIsNotAppliedToAllRentConcessionsOccurringAsDirectConsequenceOfCovid19PandemicExplanatory Text block label Disclosure of information about nature of contracts to which lessee applied practical expedient in paragraph 46A of IFRS 16 if it is not applied to all rent concessions occurring as direct consequence of COVID-19 pandemic [text block] IFRS 16.60A a Disclosure
ifrs-full DisclosureOfInformationAboutNatureOfContractsToWhichLesseeAppliedPracticalExpedientInParagraph46AOfIFRS16IfItIsNotAppliedToAllRentConcessionsOccurringAsDirectConsequenceOfCovid19PandemicExplanatory Text block documentation The disclosure of information about the nature of the contracts to which the lessee has applied the practical expedient in paragraph 46A of IFRS 16, if the lessee has not applied the practical expedient to all rent concessions occurring as a direct consequence of the COVID-19 pandemic that meet the conditions in paragraph 46B of IFRS 16. IFRS 16.60A a Disclosure
ifrs-full DisclosureOfInformationAboutNoncurrentLiabilitiesWithCovenantsAbstract label Disclosure of information about non-current liabilities with covenants [abstract]
ifrs-full DisclosureOfInformationAboutNoncurrentLiabilitiesWithCovenantsExplanatory Text block label Disclosure of information about non-current liabilities with covenants [text block] IAS 1.76ZA Disclosure
ifrs-full DisclosureOfInformationAboutNoncurrentLiabilitiesWithCovenantsExplanatory Text block documentation The disclosure of information that enables users of financial statements to understand the risk that liabilities with covenants classified as non-current could become repayable within twelve months after the reporting period. IAS 1.76ZA Disclosure
ifrs-full DisclosureOfInformationAboutNoncurrentLiabilitiesWithCovenantsLineItems Line items label Disclosure of information about non-current liabilities with covenants [line items]
ifrs-full DisclosureOfInformationAboutNoncurrentLiabilitiesWithCovenantsLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfInformationAboutNoncurrentLiabilitiesWithCovenantsTable Table label Disclosure of information about non-current liabilities with covenants [table] IAS 1.76ZA Disclosure
ifrs-full DisclosureOfInformationAboutNoncurrentLiabilitiesWithCovenantsTable Table documentation Schedule disclosing information that enables users of financial statements to understand the risk that liabilities with covenants classified as non-current could become repayable within twelve months after the reporting period. IAS 1.76ZA Disclosure
ifrs-full DisclosureOfInformationAboutPillarTwoIncomeTaxesAbstract label Disclosure of information about Pillar Two income taxes [abstract]
ifrs-full DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsAbstract label Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [abstract]
ifrs-full DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsExplanatory Text block label Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [text block] IFRS 7.23A Disclosure
ifrs-full DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsExplanatory Text block documentation The disclosure of information about the terms and conditions of hedging instruments and how they affect future cash flows. [Refer: Hedging instruments [domain]] IFRS 7.23A Disclosure
ifrs-full DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsLineItems Line items label Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [line items]
ifrs-full DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsTable Table label Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [table] IFRS 7.23A Disclosure
ifrs-full DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsTable Table documentation Schedule disclosing information related to the terms and conditions of hedging instruments and how they affect future cash flows. IFRS 7.23A Disclosure
ifrs-full DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityAbstract label Disclosure of information about unconsolidated structured entities controlled by investment entity [abstract]
ifrs-full DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityExplanatory Text block label Disclosure of information about unconsolidated structured entities controlled by investment entity [text block] IFRS 12.19F Disclosure
ifrs-full DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityExplanatory Text block documentation The disclosure of information about unconsolidated structured entities controlled by an investment entity. [Refer: Disclosure of investment entities [text block]; Total for all unconsolidated structured entities [member]] IFRS 12.19F Disclosure
ifrs-full DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityLineItems Line items label Disclosure of information about unconsolidated structured entities controlled by investment entity [line items]
ifrs-full DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityTable Table label Disclosure of information about unconsolidated structured entities controlled by investment entity [table] IFRS 12.19F Disclosure
ifrs-full DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityTable Table documentation Schedule disclosing information related to unconsolidated structured entities controlled by the investment entity. IFRS 12.19F Disclosure
ifrs-full DisclosureOfInformationAboutUnconsolidatedSubsidiariesAbstract label Disclosure of information about unconsolidated subsidiaries [abstract]
ifrs-full DisclosureOfInformationAboutUnconsolidatedSubsidiariesExplanatory Text block label Disclosure of information about unconsolidated subsidiaries [text block] IFRS 12.19B Disclosure
ifrs-full DisclosureOfInformationAboutUnconsolidatedSubsidiariesExplanatory Text block documentation The disclosure of information about unconsolidated subsidiaries. [Refer: Total for all subsidiaries [member]] IFRS 12.19B Disclosure
ifrs-full DisclosureOfInformationAboutUnconsolidatedSubsidiariesLineItems Line items label Disclosure of information about unconsolidated subsidiaries [line items]
ifrs-full DisclosureOfInformationAboutUnconsolidatedSubsidiariesLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfInformationAboutUnconsolidatedSubsidiariesTable Table label Disclosure of information about unconsolidated subsidiaries [table] IFRS 12.19B Disclosure
ifrs-full DisclosureOfInformationAboutUnconsolidatedSubsidiariesTable Table documentation Schedule disclosing information related to unconsolidated subsidiaries. IFRS 12.19B Disclosure
ifrs-full DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitAbstract label Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [abstract]
ifrs-full DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitExplanatory Text block label Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [text block] IAS 36.130 Disclosure
ifrs-full DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitExplanatory Text block documentation The disclosure of information for an individual asset, including goodwill, or a cash-generating unit, for which an impairment loss has been recognised or reversed. [Refer: Goodwill; Impairment loss; Reversal of impairment loss; Total for all cash-generating units [member]] IAS 36.130 Disclosure
ifrs-full DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems Line items label Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items]
ifrs-full DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitTable Table label Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [table] IAS 36.130 Disclosure
ifrs-full DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitTable Table documentation Schedule disclosing information related to an individual asset or a cash-generating unit, for which an impairment loss has been recognised or reversed. IAS 36.130 Disclosure
ifrs-full DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAbstract label Disclosure of information for cash-generating units [abstract]
ifrs-full DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesExplanatory Text block label Disclosure of information for cash-generating units [text block] IAS 36.134 Disclosure
ifrs-full DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesExplanatory Text block documentation The disclosure of information for cash-generating units. [Refer: Total for all cash-generating units [member]] IAS 36.134 Disclosure
ifrs-full DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems Line items label Disclosure of information for cash-generating units [line items]
ifrs-full DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesTable Table label Disclosure of information for cash-generating units [table] IAS 36.134 Disclosure
ifrs-full DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesTable Table documentation Schedule disclosing information related to cash-generating units. IAS 36.134 Disclosure
ifrs-full DisclosureOfInformationRelatingToSupplierFinanceArrangementsExplanatory Text block label Disclosure of information relating to supplier finance arrangements [text block] IAS 7.44F Disclosure
ifrs-full DisclosureOfInformationRelatingToSupplierFinanceArrangementsExplanatory Text block documentation The disclosure of information about the entity’s supplier finance arrangements that enables users of financial statements to assess how those arrangements affect the entity’s liabilities, cash flows and exposure to liquidity risk. IAS 7.44F Disclosure
ifrs-full DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatory Text block label Disclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items in statement of financial position, assets [text block] IFRS 13.94 Disclosure
ifrs-full DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatory Text block documentation The disclosure of information sufficient to permit the reconciliation of classes of assets determined for fair value measurement to the line items in the statement of financial position. IFRS 13.94 Disclosure
ifrs-full DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionEntitysOwnEquityInstrumentsExplanatory Text block label Disclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items in statement of financial position, entity’s own equity instruments [text block] IFRS 13.94 Disclosure
ifrs-full DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionEntitysOwnEquityInstrumentsExplanatory Text block documentation The disclosure of information sufficient to permit the reconciliation of classes of the entity’s own equity instruments determined for fair value measurement to the line items in the statement of financial position. IFRS 13.94 Disclosure
ifrs-full DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionLiabilitiesExplanatory Text block label Disclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items in statement of financial position, liabilities [text block] IFRS 13.94 Disclosure
ifrs-full DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionLiabilitiesExplanatory Text block documentation The disclosure of information sufficient to permit the reconciliation of classes of liabilities determined for fair value measurement to the line items in the statement of financial position. IFRS 13.94 Disclosure
ifrs-full DisclosureOfInformationThatEnablesUsersOfFinancialStatementsToEvaluateChangesInLiabilitiesArisingFromFinancingActivitiesExplanatory Text block label Disclosure of information that enables users of financial statements to evaluate changes in liabilities arising from financing activities [text block] IAS 7.44A Disclosure
ifrs-full DisclosureOfInformationThatEnablesUsersOfFinancialStatementsToEvaluateChangesInLiabilitiesArisingFromFinancingActivitiesExplanatory Text block documentation The disclosure of information that enables users of financial statements to evaluate changes in liabilities arising from financing activities, including both changes arising from cash flows and non-cash changes. [Refer: Liabilities arising from financing activities] IAS 7.44A Disclosure
ifrs-full DisclosureOfInformationWhenCurrencyIsNotExchangeableIntoAnotherCurrencyExplanatory Text block label Disclosure of information when currency is not exchangeable into another currency [text block] Effective 2025-01-01 IAS 21.57A Disclosure
ifrs-full DisclosureOfInformationWhenCurrencyIsNotExchangeableIntoAnotherCurrencyExplanatory Text block documentation The disclosure of information that enables users of financial statements to understand how a currency not being exchangeable into another currency affects, or is expected to affect, an entity’s financial performance, financial position and cash flows. Effective 2025-01-01 IAS 21.57A Disclosure
ifrs-full DisclosureOfInformationWhenForeignOperationsFunctionalCurrencyIsNotExchangeableIntoPresentationCurrencyExplanatory Text block label Disclosure of information when foreign operation’s functional currency is not exchangeable into presentation currency [text block] Effective 2025-01-01 IAS 21.A20 Disclosure
ifrs-full DisclosureOfInformationWhenForeignOperationsFunctionalCurrencyIsNotExchangeableIntoPresentationCurrencyExplanatory Text block documentation The disclosure of information when a foreign operation’s functional currency is not exchangeable into the entity’s presentation currency, or the presentation currency is not exchangeable into a foreign operation’s functional currency. Effective 2025-01-01 IAS 21.A20 Disclosure
ifrs-full DisclosureOfInitialApplicationOfStandardsOrInterpretationsAbstract label Disclosure of initial application of standards or interpretations [abstract]
ifrs-full DisclosureOfInitialApplicationOfStandardsOrInterpretationsLineItems Line items label Disclosure of initial application of standards or interpretations [line items]
ifrs-full DisclosureOfInitialApplicationOfStandardsOrInterpretationsLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfInitialApplicationOfStandardsOrInterpretationsTable Table label Disclosure of initial application of standards or interpretations [table] IAS 8.28 Disclosure
ifrs-full DisclosureOfInitialApplicationOfStandardsOrInterpretationsTable Table documentation Schedule disclosing information related to the initial application of standards or interpretations. IAS 8.28 Disclosure
ifrs-full DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17Abstract label Disclosure of inputs to methods used to measure contracts within scope of IFRS 17 [abstract]
ifrs-full DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17Explanatory Text block label Disclosure of inputs to methods used to measure contracts within scope of IFRS 17 [text block] IFRS 17.117 a Disclosure
ifrs-full DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17Explanatory Text block documentation The disclosure of the inputs to the methods used to measure contracts within the scope of IFRS 17. IFRS 17.117 a Disclosure
ifrs-full DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17LineItems Line items label Disclosure of inputs to methods used to measure contracts within scope of IFRS 17 [line items]
ifrs-full DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17LineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17Table Table label Disclosure of inputs to methods used to measure contracts within scope of IFRS 17 [table] IFRS 17.117 a Disclosure
ifrs-full DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17Table Table documentation Schedule disclosing information related to the inputs to the methods used to measure contracts within the scope of IFRS 17. IFRS 17.117 a Disclosure
ifrs-full DisclosureOfInstrumentsWithPotentialFutureDilutiveEffectNotIncludedInCalculationOfDilutedEarningsPerShareAbstract label Disclosure of instruments with potential future dilutive effect not included in calculation of diluted earnings per share [abstract]
ifrs-full DisclosureOfInstrumentsWithPotentialFutureDilutiveEffectNotIncludedInCalculationOfDilutedEarningsPerShareExplanatory2023 Text block label Disclosure of instruments with potential future dilutive effect not included in calculation of diluted earnings per share [text block] IAS 33.70 c Disclosure
ifrs-full DisclosureOfInstrumentsWithPotentialFutureDilutiveEffectNotIncludedInCalculationOfDilutedEarningsPerShareExplanatory2023 Text block documentation The disclosure of instruments (including contingently issuable shares) that could potentially dilute basic earnings per share in the future, but were not included in the calculation of diluted earnings per share because they are antidilutive for the period(s) presented. IAS 33.70 c Disclosure
ifrs-full DisclosureOfInstrumentsWithPotentialFutureDilutiveEffectNotIncludedInCalculationOfDilutedEarningsPerShareLineItems Line items label Disclosure of instruments with potential future dilutive effect not included in calculation of diluted earnings per share [line items]
ifrs-full DisclosureOfInstrumentsWithPotentialFutureDilutiveEffectNotIncludedInCalculationOfDilutedEarningsPerShareLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfInstrumentsWithPotentialFutureDilutiveEffectNotIncludedInCalculationOfDilutedEarningsPerShareTable Table label Disclosure of instruments with potential future dilutive effect not included in calculation of diluted earnings per share [table] IAS 33.70 c Common practice
ifrs-full DisclosureOfInstrumentsWithPotentialFutureDilutiveEffectNotIncludedInCalculationOfDilutedEarningsPerShareTable Table documentation Schedule disclosing instruments with potential future dilutive effect not included in calculation of diluted earnings per share. IAS 33.70 c Common practice
ifrs-full DisclosureOfInsuranceContractsExplanatory Text block label Disclosure of insurance contracts [text block] IFRS 17 – Disclosure Disclosure
ifrs-full DisclosureOfInsuranceContractsExplanatory Text block documentation The entire disclosure for insurance contracts. IFRS 17 – Disclosure Disclosure
ifrs-full DisclosureOfInsurancePremiumRevenueExplanatory Text block label Disclosure of insurance premium revenue [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfInsurancePremiumRevenueExplanatory Text block documentation The disclosure of insurance premium revenue. [Refer: Revenue] IAS 1.10 e Common practice
ifrs-full DisclosureOfIntangibleAssetsAbstract label Disclosure of detailed information about intangible assets [abstract]
ifrs-full DisclosureOfIntangibleAssetsAndGoodwillExplanatory Text block label Disclosure of intangible assets and goodwill [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfIntangibleAssetsAndGoodwillExplanatory Text block documentation The disclosure of intangible assets and goodwill. [Refer: Intangible assets and goodwill] IAS 1.10 e Common practice
ifrs-full DisclosureOfIntangibleAssetsExplanatory Text block label Disclosure of intangible assets [text block] IAS 38 – Disclosure Disclosure
ifrs-full DisclosureOfIntangibleAssetsExplanatory Text block documentation The entire disclosure for intangible assets. IAS 38 – Disclosure Disclosure
ifrs-full DisclosureOfIntangibleAssetsLineItems Line items label Disclosure of detailed information about intangible assets [line items]
ifrs-full DisclosureOfIntangibleAssetsLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfIntangibleAssetsMaterialToEntityAbstract label Disclosure of intangible assets material to entity [abstract]
ifrs-full DisclosureOfIntangibleAssetsMaterialToEntityExplanatory Text block label Disclosure of intangible assets material to entity [text block] IAS 38.122 b Disclosure
ifrs-full DisclosureOfIntangibleAssetsMaterialToEntityExplanatory Text block documentation The disclosure of intangible assets that are material to the entity. [Refer: Intangible assets material to entity] IAS 38.122 b Disclosure
ifrs-full DisclosureOfIntangibleAssetsMaterialToEntityLineItems Line items label Disclosure of intangible assets material to entity [line items]
ifrs-full DisclosureOfIntangibleAssetsMaterialToEntityLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfIntangibleAssetsMaterialToEntityTable Table label Disclosure of intangible assets material to entity [table] IAS 38.122 b Disclosure
ifrs-full DisclosureOfIntangibleAssetsMaterialToEntityTable Table documentation Schedule disclosing information related to intangible assets that are material to the entity. IAS 38.122 b Disclosure
ifrs-full DisclosureOfIntangibleAssetsTable Table label Disclosure of detailed information about intangible assets [table] IAS 38.118 Disclosure
ifrs-full DisclosureOfIntangibleAssetsTable Table documentation Schedule disclosing information related to details of intangible assets. IAS 38.118 Disclosure
ifrs-full DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeAbstract label Disclosure of intangible assets with indefinite useful life [abstract]
ifrs-full DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeExplanatory Text block label Disclosure of intangible assets with indefinite useful life [text block] IAS 38.122 a Disclosure
ifrs-full DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeExplanatory Text block documentation The disclosure of intangible assets with an indefinite useful life. [Refer: Intangible assets with indefinite useful life] IAS 38.122 a Disclosure
ifrs-full DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeLineItems Line items label Disclosure of intangible assets with indefinite useful life [line items]
ifrs-full DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeTable Table label Disclosure of intangible assets with indefinite useful life [table] IAS 38.122 a Disclosure
ifrs-full DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeTable Table documentation Schedule disclosing information related to intangible assets with an indefinite useful life. IAS 38.122 a Disclosure
ifrs-full DisclosureOfInterestExpenseExplanatory Text block label Disclosure of interest expense [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfInterestExpenseExplanatory Text block documentation The disclosure of interest expense. [Refer: Interest expense] IAS 1.10 e Common practice
ifrs-full DisclosureOfInterestIncomeExpenseExplanatory Text block label Disclosure of interest income (expense) [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfInterestIncomeExpenseExplanatory Text block documentation The disclosure of interest income and expense. [Refer: Interest income (expense)] IAS 1.10 e Common practice
ifrs-full DisclosureOfInterestIncomeExplanatory Text block label Disclosure of interest income [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfInterestIncomeExplanatory Text block documentation The disclosure of interest income. [Refer: Interest income] IAS 1.10 e Common practice
ifrs-full DisclosureOfInterestInFundsExplanatory Text block label Disclosure of interest in funds [text block] IFRIC 5 – Consensus Disclosure
ifrs-full DisclosureOfInterestInFundsExplanatory Text block documentation The entire disclosure for the entity’s interest in decommissioning, restoration and environmental rehabilitation funds. IFRIC 5 – Consensus Disclosure
ifrs-full DisclosureOfInterestsInAssociatesExplanatory Text block label Disclosure of interests in associates [text block] IFRS 12.2 b (ii) Disclosure
ifrs-full DisclosureOfInterestsInAssociatesExplanatory Text block documentation The disclosure of interests in associates. [Refer: Total for all associates [member]] IFRS 12.2 b (ii) Disclosure
ifrs-full DisclosureOfInterestsInJointArrangementsExplanatory Text block label Disclosure of interests in joint arrangements [text block] IFRS 12.2 b (ii) Disclosure
ifrs-full DisclosureOfInterestsInJointArrangementsExplanatory Text block documentation The disclosure of interests in joint arrangements. A joint arrangement is an arrangement of which two or more parties have joint control. IFRS 12.2 b (ii) Disclosure
ifrs-full DisclosureOfInterestsInOtherEntitiesExplanatory Text block label Disclosure of interests in other entities [text block] IFRS 12.1 Disclosure
ifrs-full DisclosureOfInterestsInOtherEntitiesExplanatory Text block documentation The entire disclosure for interests in other entities. IFRS 12.1 Disclosure
ifrs-full DisclosureOfInterestsInSubsidiariesExplanatory Text block label Disclosure of interests in subsidiaries [text block] IFRS 12.2 b (i) Disclosure
ifrs-full DisclosureOfInterestsInSubsidiariesExplanatory Text block documentation The disclosure of interests in subsidiaries. [Refer: Total for all subsidiaries [member]] IFRS 12.2 b (i) Disclosure
ifrs-full DisclosureOfInterestsInUnconsolidatedStructuredEntitiesExplanatory Text block label Disclosure of interests in unconsolidated structured entities [text block] IFRS 12.2 b (iii) Disclosure
ifrs-full DisclosureOfInterestsInUnconsolidatedStructuredEntitiesExplanatory Text block documentation The disclosure of interests in structured entities that are not controlled by the entity (unconsolidated structured entities). [Refer: Total for all unconsolidated structured entities [member]] IFRS 12.2 b (iii) Disclosure
ifrs-full DisclosureOfInterimFinancialReportingExplanatory Text block label Disclosure of information about interim financial reporting [text block] IAS 34 – Content of an interim financial report Disclosure
ifrs-full DisclosureOfInterimFinancialReportingExplanatory Text block documentation The disclosure of information about interim financial reporting. IAS 34 – Content of an interim financial report Disclosure
ifrs-full DisclosureOfInternalCreditExposuresAbstract label Disclosure of internal credit grades [abstract]
ifrs-full DisclosureOfInternalCreditExposuresExplanatory Text block label Disclosure of internal credit grades [text block] Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG25 Example
ifrs-full DisclosureOfInternalCreditExposuresExplanatory Text block commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG25 Example
ifrs-full DisclosureOfInternalCreditExposuresExplanatory Text block documentation The disclosure of internal credit grades. [Refer: Total for all internal credit grades [member]] Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG25 Example
ifrs-full DisclosureOfInternalCreditExposuresLineItems Line items label Disclosure of internal credit grades [line items]
ifrs-full DisclosureOfInternalCreditExposuresLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfInternalCreditExposuresTable Table label Disclosure of internal credit grades [table] Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG25 Example
ifrs-full DisclosureOfInternalCreditExposuresTable Table commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG25 Example
ifrs-full DisclosureOfInternalCreditExposuresTable Table documentation Schedule disclosing information related to internal credit grades. Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG25 Example
ifrs-full DisclosureOfInventoriesExplanatory Text block label Disclosure of inventories [text block] IAS 2 – Disclosure Disclosure
ifrs-full DisclosureOfInventoriesExplanatory Text block documentation The entire disclosure for inventories. IAS 2 – Disclosure Disclosure
ifrs-full DisclosureOfInvestmentContractsLiabilitiesExplanatory Text block label Disclosure of investment contracts liabilities [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfInvestmentContractsLiabilitiesExplanatory Text block documentation The disclosure of investment contracts liabilities. [Refer: Investment contracts liabilities] IAS 1.10 e Common practice
ifrs-full DisclosureOfInvestmentEntitiesExplanatory Text block label Disclosure of investment entities [text block] IFRS 12 – Investment entity status Disclosure
ifrs-full DisclosureOfInvestmentEntitiesExplanatory Text block documentation The disclosure of investment entities. An investment entity is an entity that: (a) obtains funds from one or more investors for the purpose of providing those investor(s) with investment management services; (b) commits to its investor(s) that its business purpose is to invest funds solely for returns from capital appreciation, investment income, or both; and (c) measures and evaluates the performance of substantially all of its investments on a fair value basis. IFRS 12 – Investment entity status Disclosure
ifrs-full DisclosureOfInvestmentPropertyAbstract label Disclosure of detailed information about investment property [abstract]
ifrs-full DisclosureOfInvestmentPropertyExplanatory Text block label Disclosure of investment property [text block] IAS 40 – Disclosure Disclosure
ifrs-full DisclosureOfInvestmentPropertyExplanatory Text block documentation The entire disclosure for investment property. IAS 40 – Disclosure Disclosure
ifrs-full DisclosureOfInvestmentPropertyLineItems Line items label Disclosure of detailed information about investment property [line items]
ifrs-full DisclosureOfInvestmentPropertyLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfInvestmentPropertyTable Table label Disclosure of detailed information about investment property [table] IAS 40.32A Disclosure
ifrs-full DisclosureOfInvestmentPropertyTable Table documentation Schedule disclosing information related to details of investment property. IAS 40.32A Disclosure
ifrs-full DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory Text block label Disclosure of investments accounted for using equity method [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory Text block documentation The disclosure of investments accounted for using the equity method. [Refer: Investments accounted for using equity method] IAS 1.10 e Common practice
ifrs-full DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory Text block label Disclosure of investments other than investments accounted for using equity method [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory Text block documentation The disclosure of investments other than investments accounted for using the equity method. [Refer: Investments other than investments accounted for using equity method] IAS 1.10 e Common practice
ifrs-full DisclosureOfIssuedCapitalExplanatory Text block label Disclosure of issued capital [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfIssuedCapitalExplanatory Text block documentation The disclosure of issued capital. [Refer: Issued capital] IAS 1.10 e Common practice
ifrs-full DisclosureOfJointOperationsAbstract label Disclosure of joint operations [abstract]
ifrs-full DisclosureOfJointOperationsExplanatory Text block label Disclosure of joint operations [text block] IFRS 12.B4 c Disclosure
ifrs-full DisclosureOfJointOperationsExplanatory Text block documentation The disclosure of joint operations. [Refer: Total for all joint operations [member]] IFRS 12.B4 c Disclosure
ifrs-full DisclosureOfJointOperationsLineItems Line items label Disclosure of joint operations [line items]
ifrs-full DisclosureOfJointOperationsLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfJointOperationsTable Table label Disclosure of joint operations [table] IFRS 12.B4 c Disclosure
ifrs-full DisclosureOfJointOperationsTable Table documentation Schedule disclosing information related to joint operations. IFRS 12.B4 c Disclosure
ifrs-full DisclosureOfJointVenturesAbstract label Disclosure of joint ventures [abstract]
ifrs-full DisclosureOfJointVenturesExplanatory Text block label Disclosure of joint ventures [text block] IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 b Disclosure
ifrs-full DisclosureOfJointVenturesExplanatory Text block documentation The disclosure of joint ventures. [Refer: Total for all joint ventures [member]] IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 b Disclosure
ifrs-full DisclosureOfJointVenturesLineItems Line items label Disclosure of joint ventures [line items]
ifrs-full DisclosureOfJointVenturesLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfJointVenturesTable Table label Disclosure of joint ventures [table] IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 b Disclosure
ifrs-full DisclosureOfJointVenturesTable Table documentation Schedule disclosing information related to joint ventures. IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 b Disclosure
ifrs-full DisclosureOfKnownOrReasonablyEstimableInformationAboutExposureToPillarTwoIncomeTaxesExplanatory Text block label Disclosure of known or reasonably estimable information about exposure to Pillar Two income taxes [text block] IAS 12.88C Disclosure, IAS 12.88D Disclosure
ifrs-full DisclosureOfKnownOrReasonablyEstimableInformationAboutExposureToPillarTwoIncomeTaxesExplanatory Text block documentation The disclosure of known or reasonably estimable information that helps users of financial statements understand the entity’s exposure to Pillar Two income taxes arising from that legislation. IAS 12.88C Disclosure, IAS 12.88D Disclosure
ifrs-full DisclosureOfLeasePrepaymentsExplanatory Text block label Disclosure of lease prepayments [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfLeasePrepaymentsExplanatory Text block documentation The disclosure of lease prepayments. [Refer: Prepayments] IAS 1.10 e Common practice
ifrs-full DisclosureOfLeasesExplanatory Text block label Disclosure of leases [text block] IFRS 16 – Disclosure Disclosure, IFRS 16 – Presentation Disclosure
ifrs-full DisclosureOfLeasesExplanatory Text block documentation The entire disclosure for leases. IFRS 16 – Disclosure Disclosure, IFRS 16 – Presentation Disclosure
ifrs-full DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementAbstract label Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [abstract]
ifrs-full DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementExplanatory Text block label Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [text block] IFRS 13.98 Disclosure
ifrs-full DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementExplanatory Text block documentation The disclosure of liabilities measured at fair value and issued with an inseparable third-party credit enhancement. [Refer: Liabilities measured at fair value and issued with inseparable third-party credit enhancement [domain]] IFRS 13.98 Disclosure
ifrs-full DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementLineItems Line items label Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [line items]
ifrs-full DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementTable Table label Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [table] IFRS 13.98 Disclosure
ifrs-full DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementTable Table documentation Schedule disclosing information related to liabilities measured at fair value and issued with inseparable third-party credit enhancement. IFRS 13.98 Disclosure
ifrs-full DisclosureOfLiquidityRiskExplanatory Text block label Disclosure of liquidity risk [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfLiquidityRiskExplanatory Text block documentation The disclosure of liquidity risk. [Refer: Liquidity risk [member]] IAS 1.10 e Common practice
ifrs-full DisclosureOfLoansAndAdvancesToBanksExplanatory Text block label Disclosure of loans and advances to banks [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfLoansAndAdvancesToBanksExplanatory Text block documentation The disclosure of loans and advances to banks. [Refer: Loans and advances to banks] IAS 1.10 e Common practice
ifrs-full DisclosureOfLoansAndAdvancesToCustomersExplanatory Text block label Disclosure of loans and advances to customers [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfLoansAndAdvancesToCustomersExplanatory Text block documentation The disclosure of loans and advances to customers. [Refer: Loans and advances to customers] IAS 1.10 e Common practice
ifrs-full DisclosureOfMajorCustomersAbstract label Disclosure of major customers [abstract]
ifrs-full DisclosureOfMajorCustomersLineItems Line items label Disclosure of major customers [line items]
ifrs-full DisclosureOfMajorCustomersLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfMajorCustomersTable Table label Disclosure of major customers [table] IFRS 8.34 Disclosure
ifrs-full DisclosureOfMajorCustomersTable Table documentation Schedule disclosing information related to the entity’s major customers. IFRS 8.34 Disclosure
ifrs-full DisclosureOfMarketRiskExplanatory Text block label Disclosure of market risk [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfMarketRiskExplanatory Text block documentation The disclosure of market risk. [Refer: Market risk [member]] IAS 1.10 e Common practice
ifrs-full DisclosureOfMaterialAccountingPolicyInformationExplanatory Text block label Disclosure of material accounting policy information [text block] IAS 1.117 Disclosure
ifrs-full DisclosureOfMaterialAccountingPolicyInformationExplanatory Text block documentation The entire disclosure of material accounting policy information applied by the entity. IAS 1.117 Disclosure
ifrs-full DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesAbstract label Disclosure of maturity analysis for derivative financial liabilities [abstract]
ifrs-full DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesLineItems Line items label Disclosure of maturity analysis for derivative financial liabilities [line items]
ifrs-full DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesTable Table label Disclosure of maturity analysis for derivative financial liabilities [table] IFRS 7.39 b Disclosure
ifrs-full DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesTable Table documentation Schedule disclosing information related to the maturity analysis for derivative financial liabilities. IFRS 7.39 b Disclosure
ifrs-full DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskAbstract label Disclosure of maturity analysis for financial assets held for managing liquidity risk [abstract]
ifrs-full DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskExplanatory Text block label Disclosure of maturity analysis for financial assets held for managing liquidity risk [text block] IFRS 7.B11E Disclosure
ifrs-full DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskExplanatory Text block documentation The disclosure of a maturity analysis for financial assets held for managing liquidity risk. [Refer: Financial assets; Liquidity risk [member]] IFRS 7.B11E Disclosure
ifrs-full DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskLineItems Line items label Disclosure of maturity analysis for financial assets held for managing liquidity risk [line items]
ifrs-full DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskTable Table label Disclosure of maturity analysis for financial assets held for managing liquidity risk [table] IFRS 7.B11E Disclosure
ifrs-full DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskTable Table documentation Schedule disclosing information related to the maturity analysis for financial assets held for managing liquidity risk. IFRS 7.B11E Disclosure
ifrs-full DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17Abstract label Disclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [abstract]
ifrs-full DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17Explanatory Text block label Disclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [text block] IFRS 17.132 b Disclosure
ifrs-full DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17Explanatory Text block documentation The disclosure of the maturity analysis for liquidity risk that arises from contracts within the scope of IFRS 17. IFRS 17.132 b Disclosure
ifrs-full DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17LineItems Line items label Disclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [line items]
ifrs-full DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17LineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17Table Table label Disclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [table] IFRS 17.132 b Disclosure
ifrs-full DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17Table Table documentation Schedule disclosing information related to the maturity analysis for liquidity risk that arises from contracts within the scope of IFRS 17. IFRS 17.132 b Disclosure
ifrs-full DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesAbstract label Disclosure of maturity analysis for non-derivative financial liabilities [abstract]
ifrs-full DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesLineItems Line items label Disclosure of maturity analysis for non-derivative financial liabilities [line items]
ifrs-full DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesTable Table label Disclosure of maturity analysis for non-derivative financial liabilities [table] IFRS 7.39 a Disclosure
ifrs-full DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesTable Table documentation Schedule disclosing information related to the maturity analysis for non-derivative financial liabilities. IFRS 7.39 a Disclosure
ifrs-full DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableAbstract label Disclosure of maturity analysis of finance lease payments receivable [abstract]
ifrs-full DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableExplanatory Text block label Disclosure of maturity analysis of finance lease payments receivable [text block] IFRS 16.94 Disclosure
ifrs-full DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableExplanatory Text block documentation The disclosure of a maturity analysis of finance lease payments receivable. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset. IFRS 16.94 Disclosure
ifrs-full DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableLineItems Line items label Disclosure of maturity analysis of finance lease payments receivable [line items]
ifrs-full DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableTable Table label Disclosure of maturity analysis of finance lease payments receivable [table] IFRS 16.94 Disclosure
ifrs-full DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableTable Table documentation Schedule disclosing information related to the maturity analysis of finance lease payments receivable. IFRS 16.94 Disclosure
ifrs-full DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsAbstract label Disclosure of maturity analysis of operating lease payments [abstract]
ifrs-full DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsExplanatory Text block label Disclosure of maturity analysis of operating lease payments [text block] IFRS 16.97 Disclosure
ifrs-full DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsExplanatory Text block documentation The disclosure of a maturity analysis of operating lease payments. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. IFRS 16.97 Disclosure
ifrs-full DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsLineItems Line items label Disclosure of maturity analysis of operating lease payments [line items]
ifrs-full DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsTable Table label Disclosure of maturity analysis of operating lease payments [table] IFRS 16.97 Disclosure
ifrs-full DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsTable Table documentation Schedule disclosing information related to the maturity analysis of operating lease payments. IFRS 16.97 Disclosure
ifrs-full DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsExplanatory Text block label Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [text block] IFRS 7.42E e Disclosure
ifrs-full DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsExplanatory Text block documentation The disclosure of a maturity analysis of the undiscounted cash outflows that would or may be required to repurchase derecognised financial assets or other amounts payable to the transferee in respect of transferred assets, showing the remaining contractual maturities of the entity’s continuing involvement. [Refer: Undiscounted cash outflow required to repurchase derecognised financial assets; Other amounts payable to transferee in respect of transferred assets] IFRS 7.42E e Disclosure
ifrs-full DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsAbstract label Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [abstract]
ifrs-full DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsLineItems Line items label Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [line items]
ifrs-full DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsTable Table label Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [table] IFRS 7.42E e Disclosure
ifrs-full DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsTable Table documentation Schedule disclosing information related to the maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to the transferee in respect of the transferred assets. IFRS 7.42E e Disclosure
ifrs-full DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsAbstract label Disclosure of nature and extent of risks arising from financial instruments [abstract]
ifrs-full DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsExplanatory Text block label Disclosure of nature and extent of risks arising from financial instruments [text block] IFRS 7.31 Disclosure
ifrs-full DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsExplanatory Text block documentation The disclosure of information that enables users of financial statements to evaluate the nature and extent of risks arising from financial instruments to which the entity is exposed. [Refer: Classes of financial instruments [domain]] IFRS 7.31 Disclosure
ifrs-full DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems Line items label Disclosure of nature and extent of risks arising from financial instruments [line items]
ifrs-full DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsTable Table label Disclosure of nature and extent of risks arising from financial instruments [table] IFRS 7.33 Disclosure, IFRS 7.34 Disclosure
ifrs-full DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsTable Table documentation Schedule disclosing information related to the nature and extent of risks arising from financial instruments. IFRS 7.33 Disclosure, IFRS 7.34 Disclosure
ifrs-full DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfIFRS17Abstract label Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [abstract]
ifrs-full DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfIFRS17Explanatory Text block label Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [text block] IFRS 17.124 Disclosure, IFRS 17.125 Disclosure
ifrs-full DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfIFRS17Explanatory Text block documentation The disclosure of the nature and extent of risks that arise from contracts within the scope of IFRS 17. IFRS 17.124 Disclosure, IFRS 17.125 Disclosure
ifrs-full DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfIFRS17LineItems Line items label Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [line items]
ifrs-full DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfIFRS17LineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfIFRS17Table Table label Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [table] IFRS 17.124 Disclosure, IFRS 17.125 Disclosure
ifrs-full DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfIFRS17Table Table documentation Schedule disclosing information related to the nature and extent of risks that arise from contracts within the scope of IFRS 17. IFRS 17.124 Disclosure, IFRS 17.125 Disclosure
ifrs-full DisclosureOfNatureOfPotentialIncomeTaxConsequencesThatWouldResultFromPaymentOfDividendExplanatory Text label Description of nature of potential income tax consequences that would result from payment of dividend IAS 12.82A Disclosure
ifrs-full DisclosureOfNatureOfPotentialIncomeTaxConsequencesThatWouldResultFromPaymentOfDividendExplanatory Text documentation The description of the nature of the potential income tax consequences that would result from the payment of dividends to the entity’s shareholders in jurisdictions such as those where income taxes are payable at a higher or lower rate if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity, or where income taxes may be refundable or payable if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity. [Refer: Retained earnings] IAS 12.82A Disclosure
ifrs-full DisclosureOfNetAssetValueAttributableToUnitholdersExplanatory Text block label Disclosure of net asset value attributable to unit-holders [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfNetAssetValueAttributableToUnitholdersExplanatory Text block documentation The disclosure of the net asset value attributable to unit-holders. IAS 1.10 e Common practice
ifrs-full DisclosureOfNetDefinedBenefitLiabilityAssetAbstract label Disclosure of net defined benefit liability (asset) [abstract]
ifrs-full DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory Text block label Disclosure of net defined benefit liability (asset) [text block] IAS 19.140 a Disclosure
ifrs-full DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory Text block documentation The disclosure of a net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)] IAS 19.140 a Disclosure
ifrs-full DisclosureOfNetDefinedBenefitLiabilityAssetLineItems Line items label Disclosure of net defined benefit liability (asset) [line items]
ifrs-full DisclosureOfNetDefinedBenefitLiabilityAssetLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfNetDefinedBenefitLiabilityAssetTable Table label Disclosure of net defined benefit liability (asset) [table] IAS 19.140 a Disclosure
ifrs-full DisclosureOfNetDefinedBenefitLiabilityAssetTable Table documentation Schedule disclosing information related to the net defined benefit liability (asset). IAS 19.140 a Disclosure
ifrs-full DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract label Disclosure of non-adjusting events after reporting period [abstract]
ifrs-full DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory Text block label Disclosure of non-adjusting events after reporting period [text block] IAS 10.21 Disclosure
ifrs-full DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory Text block documentation The disclosure of non-adjusting events after the reporting period. [Refer: Non-adjusting events after reporting period [domain]] IAS 10.21 Disclosure
ifrs-full DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems Line items label Disclosure of non-adjusting events after reporting period [line items]
ifrs-full DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfNonadjustingEventsAfterReportingPeriodTable Table label Disclosure of non-adjusting events after reporting period [table] IAS 10.21 Disclosure
ifrs-full DisclosureOfNonadjustingEventsAfterReportingPeriodTable Table documentation Schedule disclosing information related to non-adjusting events after the reporting period. IAS 10.21 Disclosure
ifrs-full DisclosureOfNoncontrollingInterestsExplanatory Text block label Disclosure of non-controlling interests [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfNoncontrollingInterestsExplanatory Text block documentation The disclosure of non-controlling interests. [Refer: Non-controlling interests] IAS 1.10 e Common practice
ifrs-full DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory Text block label Disclosure of non-current assets held for sale and discontinued operations [text block] IFRS 5 – Presentation and disclosure Disclosure
ifrs-full DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory Text block documentation The entire disclosure for non-current assets held for sale and discontinued operations. IFRS 5 – Presentation and disclosure Disclosure
ifrs-full DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory Text block label Disclosure of non-current assets or disposal groups classified as held for sale [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory Text block documentation The disclosure of non-current assets or disposal groups classified as held for sale. [Refer: Non-current assets or disposal groups classified as held for sale] IAS 1.10 e Common practice
ifrs-full DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory Text block label Disclosure of number and weighted average exercise prices of other equity instruments [text block] IFRS 2.45 Common practice
ifrs-full DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory Text block documentation The disclosure of the number and weighted average exercise prices of other equity instruments (i.e. other than share options). IFRS 2.45 Common practice
ifrs-full DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory Text block label Disclosure of number and weighted average exercise prices of share options [text block] IFRS 2.45 b Disclosure
ifrs-full DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory Text block documentation The disclosure of the number and weighted average exercise prices of share options. [Refer: Weighted average [member]] IFRS 2.45 b Disclosure
ifrs-full DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsAbstract label Disclosure of number and weighted average remaining contractual life of outstanding share options [abstract]
ifrs-full DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsExplanatory Text block label Disclosure of number and weighted average remaining contractual life of outstanding share options [text block] IFRS 2.45 d Disclosure
ifrs-full DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsExplanatory Text block documentation The disclosure of the number and weighted average remaining contractual life of outstanding share options. [Refer: Weighted average [member]] IFRS 2.45 d Disclosure
ifrs-full DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsLineItems Line items label Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
ifrs-full DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsTable Table label Disclosure of number and weighted average remaining contractual life of outstanding share options [table] IFRS 2.45 d Disclosure
ifrs-full DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsTable Table documentation Schedule disclosing information related to the number and weighted average remaining contractual life of outstanding share options. IFRS 2.45 d Disclosure
ifrs-full DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalAbstract label Disclosure of objectives, policies and processes for managing capital [abstract]
ifrs-full DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory Text block label Disclosure of objectives, policies and processes for managing capital [text block] IAS 1.134 Disclosure
ifrs-full DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory Text block documentation The disclosure of information that enables users of financial statements to evaluate the entity’s objectives, policies and processes for managing capital. IAS 1.134 Disclosure
ifrs-full DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalLineItems Line items label Disclosure of objectives, policies and processes for managing capital [line items]
ifrs-full DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalTable Table label Disclosure of objectives, policies and processes for managing capital [table] IAS 1.136 Disclosure
ifrs-full DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalTable Table documentation Schedule disclosing information related to the objectives, policies and processes for managing capital. IAS 1.136 Disclosure
ifrs-full DisclosureOfOffsettingOfFinancialAssetsAbstract label Disclosure of offsetting of financial assets [abstract]
ifrs-full DisclosureOfOffsettingOfFinancialAssetsAndFinancialLiabilitiesExplanatory Text block label Disclosure of offsetting of financial assets and financial liabilities [text block] IFRS 7 – Offsetting financial assets and financial liabilities Disclosure
ifrs-full DisclosureOfOffsettingOfFinancialAssetsAndFinancialLiabilitiesExplanatory Text block documentation The disclosure of the offsetting of financial assets and financial liabilities. [Refer: Financial assets; Financial liabilities] IFRS 7 – Offsetting financial assets and financial liabilities Disclosure
ifrs-full DisclosureOfOffsettingOfFinancialAssetsExplanatory Text block label Disclosure of offsetting of financial assets [text block] IFRS 7.13C Disclosure
ifrs-full DisclosureOfOffsettingOfFinancialAssetsExplanatory Text block documentation The disclosure of the offsetting of financial assets. [Refer: Financial assets] IFRS 7.13C Disclosure
ifrs-full DisclosureOfOffsettingOfFinancialAssetsLineItems Line items label Disclosure of offsetting of financial assets [line items]
ifrs-full DisclosureOfOffsettingOfFinancialAssetsLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfOffsettingOfFinancialAssetsTable Table label Disclosure of offsetting of financial assets [table] IFRS 7.13C Disclosure
ifrs-full DisclosureOfOffsettingOfFinancialAssetsTable Table documentation Schedule disclosing information related to the offsetting of financial assets. IFRS 7.13C Disclosure
ifrs-full DisclosureOfOffsettingOfFinancialLiabilitiesAbstract label Disclosure of offsetting of financial liabilities [abstract]
ifrs-full DisclosureOfOffsettingOfFinancialLiabilitiesExplanatory Text block label Disclosure of offsetting of financial liabilities [text block] IFRS 7.13C Disclosure
ifrs-full DisclosureOfOffsettingOfFinancialLiabilitiesExplanatory Text block documentation The disclosure of the offsetting of financial liabilities. [Refer: Financial liabilities] IFRS 7.13C Disclosure
ifrs-full DisclosureOfOffsettingOfFinancialLiabilitiesLineItems Line items label Disclosure of offsetting of financial liabilities [line items]
ifrs-full DisclosureOfOffsettingOfFinancialLiabilitiesLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfOffsettingOfFinancialLiabilitiesTable Table label Disclosure of offsetting of financial liabilities [table] IFRS 7.13C Disclosure
ifrs-full DisclosureOfOffsettingOfFinancialLiabilitiesTable Table documentation Schedule disclosing information related to the offsetting of financial liabilities. IFRS 7.13C Disclosure
ifrs-full DisclosureOfOperatingSegmentsAbstract label Disclosure of operating segments [abstract]
ifrs-full DisclosureOfOperatingSegmentsExplanatory Text block label Disclosure of operating segments [text block] IFRS 8.23 Disclosure
ifrs-full DisclosureOfOperatingSegmentsExplanatory Text block documentation The disclosure of operating segments. [Refer: Operating segments [member]] IFRS 8.23 Disclosure
ifrs-full DisclosureOfOperatingSegmentsLineItems Line items label Disclosure of operating segments [line items]
ifrs-full DisclosureOfOperatingSegmentsLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfOperatingSegmentsTable Table label Disclosure of operating segments [table] IFRS 8.23 Disclosure
ifrs-full DisclosureOfOperatingSegmentsTable Table documentation Schedule disclosing information related to operating segments. IFRS 8.23 Disclosure
ifrs-full DisclosureOfOtherAssetsExplanatory Text block label Disclosure of other assets [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfOtherAssetsExplanatory Text block documentation The disclosure of other assets. [Refer: Other assets] IAS 1.10 e Common practice
ifrs-full DisclosureOfOtherCurrentAssetsExplanatory Text block label Disclosure of other current assets [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfOtherCurrentAssetsExplanatory Text block documentation The disclosure of other current assets. [Refer: Other current assets] IAS 1.10 e Common practice
ifrs-full DisclosureOfOtherCurrentLiabilitiesExplanatory Text block label Disclosure of other current liabilities [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfOtherCurrentLiabilitiesExplanatory Text block documentation The disclosure of other current liabilities. [Refer: Other current liabilities] IAS 1.10 e Common practice
ifrs-full DisclosureOfOtherLiabilitiesExplanatory Text block label Disclosure of other liabilities [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfOtherLiabilitiesExplanatory Text block documentation The disclosure of other liabilities. [Refer: Other liabilities] IAS 1.10 e Common practice
ifrs-full DisclosureOfOtherNoncurrentAssetsExplanatory Text block label Disclosure of other non-current assets [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfOtherNoncurrentAssetsExplanatory Text block documentation The disclosure of other non-current assets. [Refer: Other non-current assets] IAS 1.10 e Common practice
ifrs-full DisclosureOfOtherNoncurrentLiabilitiesExplanatory Text block label Disclosure of other non-current liabilities [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfOtherNoncurrentLiabilitiesExplanatory Text block documentation The disclosure of other non-current liabilities. [Refer: Other non-current liabilities] IAS 1.10 e Common practice
ifrs-full DisclosureOfOtherOperatingExpenseExplanatory Text block label Disclosure of other operating expense [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfOtherOperatingExpenseExplanatory Text block documentation The disclosure of other operating expense. [Refer: Other operating income (expense)] IAS 1.10 e Common practice
ifrs-full DisclosureOfOtherOperatingIncomeExpenseExplanatory Text block label Disclosure of other operating income (expense) [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfOtherOperatingIncomeExpenseExplanatory Text block documentation The disclosure of other operating income or expense. [Refer: Other operating income (expense)] IAS 1.10 e Common practice
ifrs-full DisclosureOfOtherOperatingIncomeExplanatory Text block label Disclosure of other operating income [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfOtherOperatingIncomeExplanatory Text block documentation The disclosure of other operating income. [Refer: Other operating income (expense)] IAS 1.10 e Common practice
ifrs-full DisclosureOfOtherProvisionsAbstract label Disclosure of other provisions [abstract]
ifrs-full DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory Text block label Disclosure of other provisions, contingent liabilities and contingent assets [text block] IAS 37 – Disclosure Disclosure
ifrs-full DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory Text block documentation The entire disclosure for other provisions, contingent liabilities and contingent assets. IAS 37 – Disclosure Disclosure
ifrs-full DisclosureOfOtherProvisionsExplanatory Text block label Disclosure of other provisions [text block] IAS 37.84 Disclosure
ifrs-full DisclosureOfOtherProvisionsExplanatory Text block documentation The disclosure of other provisions. [Refer: Other provisions] IAS 37.84 Disclosure
ifrs-full DisclosureOfOtherProvisionsLineItems Line items label Disclosure of other provisions [line items]
ifrs-full DisclosureOfOtherProvisionsLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfOtherProvisionsTable Table label Disclosure of other provisions [table] IAS 37.84 Disclosure
ifrs-full DisclosureOfOtherProvisionsTable Table documentation Schedule disclosing information related to other provisions. IAS 37.84 Disclosure
ifrs-full DisclosureOfPerformanceObligationsAbstract label Disclosure of performance obligations [abstract]
ifrs-full DisclosureOfPerformanceObligationsExplanatory Text block label Disclosure of performance obligations [text block] IFRS 15.119 Disclosure
ifrs-full DisclosureOfPerformanceObligationsExplanatory Text block documentation The disclosure of performance obligations in contracts with customers. [Refer: Performance obligations [domain]] IFRS 15.119 Disclosure
ifrs-full DisclosureOfPerformanceObligationsLineItems Line items label Disclosure of performance obligations [line items]
ifrs-full DisclosureOfPerformanceObligationsLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfPerformanceObligationsTable Table label Disclosure of performance obligations [table] IFRS 15.119 Disclosure
ifrs-full DisclosureOfPerformanceObligationsTable Table documentation Schedule disclosing information related to performance obligations in contracts with customers. IFRS 15.119 Disclosure
ifrs-full DisclosureOfPrepaymentsAndOtherAssetsExplanatory Text block label Disclosure of prepayments and other assets [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfPrepaymentsAndOtherAssetsExplanatory Text block documentation The disclosure of prepayments and other assets. [Refer: Other assets; Prepayments] IAS 1.10 e Common practice
ifrs-full DisclosureOfProductsAndServicesAbstract label Disclosure of products and services [abstract]
ifrs-full DisclosureOfProductsAndServicesExplanatory Text block label Disclosure of products and services [text block] IFRS 8.32 Disclosure
ifrs-full DisclosureOfProductsAndServicesExplanatory Text block documentation The disclosure of the entity’s products and services. [Refer: Products and services [domain]] IFRS 8.32 Disclosure
ifrs-full DisclosureOfProductsAndServicesLineItems Line items label Disclosure of products and services [line items]
ifrs-full DisclosureOfProductsAndServicesLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfProductsAndServicesTable Table label Disclosure of products and services [table] IFRS 8.32 Disclosure
ifrs-full DisclosureOfProductsAndServicesTable Table documentation Schedule disclosing information related to the entity’s products and services. IFRS 8.32 Disclosure
ifrs-full DisclosureOfProfitLossFromOperatingActivitiesExplanatory Text block label Disclosure of profit (loss) from operating activities [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfProfitLossFromOperatingActivitiesExplanatory Text block documentation The disclosure of profit (loss) from operating activities. [Refer: Profit (loss) from operating activities] IAS 1.10 e Common practice
ifrs-full DisclosureOfPropertyPlantAndEquipmentAbstract label Disclosure of detailed information about property, plant and equipment [abstract]
ifrs-full DisclosureOfPropertyPlantAndEquipmentExplanatory Text block label Disclosure of property, plant and equipment [text block] IAS 16 – Disclosure Disclosure
ifrs-full DisclosureOfPropertyPlantAndEquipmentExplanatory Text block documentation The entire disclosure for property, plant and equipment. IAS 16 – Disclosure Disclosure
ifrs-full DisclosureOfPropertyPlantAndEquipmentLineItems Line items label Disclosure of detailed information about property, plant and equipment [line items]
ifrs-full DisclosureOfPropertyPlantAndEquipmentLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfPropertyPlantAndEquipmentTable Table label Disclosure of detailed information about property, plant and equipment [table] IAS 16.73 Disclosure
ifrs-full DisclosureOfPropertyPlantAndEquipmentTable Table documentation Schedule disclosing information related to details of property, plant and equipment. IAS 16.73 Disclosure
ifrs-full DisclosureOfProvisionMatrixAbstract label Disclosure of provision matrix [abstract]
ifrs-full DisclosureOfProvisionMatrixExplanatory Text block label Disclosure of provision matrix [text block] IFRS 7.35N Example
ifrs-full DisclosureOfProvisionMatrixExplanatory Text block documentation The disclosure of the provision matrix. IFRS 7.35N Example
ifrs-full DisclosureOfProvisionMatrixLineItems Line items label Disclosure of provision matrix [line items]
ifrs-full DisclosureOfProvisionMatrixLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfProvisionMatrixTable Table label Disclosure of provision matrix [table] IFRS 7.35N Example
ifrs-full DisclosureOfProvisionMatrixTable Table documentation Schedule disclosing information related to the provision matrix. IFRS 7.35N Example
ifrs-full DisclosureOfProvisionsExplanatory Text block label Disclosure of provisions [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfProvisionsExplanatory Text block documentation The disclosure of provisions. [Refer: Provisions] IAS 1.10 e Common practice
ifrs-full DisclosureOfQualitativeInformationAboutApplicationOfClassificationOverlayAndImpairmentRequirementsExplanatory Text block label Disclosure of qualitative information about application of classification overlay and impairment requirements [text block] IFRS 17.C28E a Disclosure
ifrs-full DisclosureOfQualitativeInformationAboutApplicationOfClassificationOverlayAndImpairmentRequirementsExplanatory Text block documentation The disclosure of qualitative information about the extent to which the classification overlay has been applied and whether and to what extent the impairment requirements in Section 5.5 of IFRS 9 Financial Instruments have been applied. IFRS 17.C28E a Disclosure
ifrs-full DisclosureOfQualitativeInformationAboutRiskAndNatureAndCarryingAmountOfAssetsAndLiabilitiesExposedToRiskExplanatory Text block label Disclosure of qualitative information about risk and nature and carrying amount of assets and liabilities exposed to risk [text block] Effective 2025-01-01 IAS 21.A19 f Disclosure
ifrs-full DisclosureOfQualitativeInformationAboutRiskAndNatureAndCarryingAmountOfAssetsAndLiabilitiesExposedToRiskExplanatory Text block documentation The disclosure of qualitative information about each type of risk to which an entity is exposed because a currency is not exchangeable into another currency and the nature and carrying amount of assets and liabilities exposed to each type of risk. Effective 2025-01-01 IAS 21.A19 f Disclosure
ifrs-full DisclosureOfQuantitativeInformationAboutFinancialInstrumentsThatHaveYetToTransitionToAlternativeBenchmarkRateAbstract label Disclosure of quantitative information about financial instruments that have yet to transition to alternative benchmark rate [abstract]
ifrs-full DisclosureOfQuantitativeInformationAboutFinancialInstrumentsThatHaveYetToTransitionToAlternativeBenchmarkRateExplanatory Text block label Disclosure of quantitative information about financial instruments that have yet to transition to alternative benchmark rate [text block] IFRS 7.24J b Disclosure
ifrs-full DisclosureOfQuantitativeInformationAboutFinancialInstrumentsThatHaveYetToTransitionToAlternativeBenchmarkRateExplanatory Text block documentation The disclosure of quantitative information about financial instruments that have yet to transition to an alternative benchmark rate. IFRS 7.24J b Disclosure
ifrs-full DisclosureOfQuantitativeInformationAboutFinancialInstrumentsThatHaveYetToTransitionToAlternativeBenchmarkRateLineItems Line items label Disclosure of quantitative information about financial instruments that have yet to transition to alternative benchmark rate [line items]
ifrs-full DisclosureOfQuantitativeInformationAboutFinancialInstrumentsThatHaveYetToTransitionToAlternativeBenchmarkRateLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfQuantitativeInformationAboutFinancialInstrumentsThatHaveYetToTransitionToAlternativeBenchmarkRateTable Table label Disclosure of quantitative information about financial instruments that have yet to transition to alternative benchmark rate [table] IFRS 7.24J b Disclosure
ifrs-full DisclosureOfQuantitativeInformationAboutFinancialInstrumentsThatHaveYetToTransitionToAlternativeBenchmarkRateTable Table documentation Schedule disclosing information related to the quantitative information about financial instruments that have yet to transition to alternative benchmark rate. IFRS 7.24J b Disclosure
ifrs-full DisclosureOfQuantitativeInformationAboutLeasesForLesseeAbstract label Disclosure of quantitative information about leases for lessee [abstract]
ifrs-full DisclosureOfQuantitativeInformationAboutLeasesForLessorAbstract label Disclosure of quantitative information about leases for lessor [abstract]
ifrs-full DisclosureOfQuantitativeInformationAboutRightofuseAssetsAbstract label Disclosure of quantitative information about right-of-use assets [abstract]
ifrs-full DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory Text block label Disclosure of quantitative information about right-of-use assets [text block] IFRS 16.53 Disclosure
ifrs-full DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory Text block documentation The disclosure of quantitative information about right-of-use assets. [Refer: Right-of-use assets] IFRS 16.53 Disclosure
ifrs-full DisclosureOfQuantitativeInformationAboutRightofuseAssetsLineItems Line items label Disclosure of quantitative information about right-of-use assets [line items]
ifrs-full DisclosureOfQuantitativeInformationAboutRightofuseAssetsLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfQuantitativeInformationAboutRightofuseAssetsTable Table label Disclosure of quantitative information about right-of-use assets [table] IFRS 16.53 Disclosure
ifrs-full DisclosureOfQuantitativeInformationAboutRightofuseAssetsTable Table documentation Schedule disclosing information related to right-of-use assets. IFRS 16.53 Disclosure
ifrs-full DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsAbstract label Disclosure of range of exercise prices of outstanding share options [abstract]
ifrs-full DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatory Text block label Disclosure of range of exercise prices of outstanding share options [text block] IFRS 2.45 d Disclosure
ifrs-full DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatory Text block documentation The disclosure of the range of exercise prices for outstanding share options. IFRS 2.45 d Disclosure
ifrs-full DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsLineItems Line items label Disclosure of range of exercise prices of outstanding share options [line items]
ifrs-full DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsTable Table label Disclosure of range of exercise prices of outstanding share options [table] IFRS 2.45 d Disclosure
ifrs-full DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsTable Table documentation Schedule disclosing information related to the range of exercise prices of outstanding share options. IFRS 2.45 d Disclosure
ifrs-full DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsAbstract label Disclosure of range of payment due dates of financial liabilities that are part of supplier finance arrangements [abstract]
ifrs-full DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsExplanatory Text block label Disclosure of range of payment due dates of financial liabilities that are part of supplier finance arrangements [text block] IAS 7.44H b (iii) Disclosure
ifrs-full DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsExplanatory Text block documentation The disclosure of the range of payment due dates of financial liabilities that are part of a supplier finance arrangement. IAS 7.44H b (iii) Disclosure
ifrs-full DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems Line items label Disclosure of range of payment due dates of financial liabilities that are part of supplier finance arrangements [line items]
ifrs-full DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsTable Table label Disclosure of range of payment due dates of financial liabilities that are part of supplier finance arrangements [table] IAS 7.44H b (iii) Disclosure
ifrs-full DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsTable Table documentation Schedule disclosing the range of payment due dates of financial liabilities part of supplier finance arrangement. IAS 7.44H b (iii) Disclosure
ifrs-full DisclosureOfRankingAndAmountsOfPotentialLossesInStructuredEntitiesBorneByPartiesWhoseInterestsRankLowerThanEntitysInterestsExplanatory Text block label Disclosure of ranking and amounts of potential losses in structured entities borne by parties whose interests rank lower than entity’s interests [text block] IFRS 12.B26 d Example
ifrs-full DisclosureOfRankingAndAmountsOfPotentialLossesInStructuredEntitiesBorneByPartiesWhoseInterestsRankLowerThanEntitysInterestsExplanatory Text block documentation The disclosure of the ranking and amounts of potential losses in structured entities borne by parties whose interests rank lower than entity’s interests in the structured entities. IFRS 12.B26 d Example
ifrs-full DisclosureOfReclassificationOfFinancialAssetsAbstract label Disclosure of reclassification of financial assets [abstract]
ifrs-full DisclosureOfReclassificationOfFinancialAssetsExplanatory Text block label Disclosure of reclassification of financial assets [text block] IFRS 7.12B Disclosure
ifrs-full DisclosureOfReclassificationOfFinancialAssetsExplanatory Text block documentation The disclosure of information about the reclassification of financial assets. [Refer: Financial assets] IFRS 7.12B Disclosure
ifrs-full DisclosureOfReclassificationOfFinancialAssetsLineItems Line items label Disclosure of reclassification of financial assets [line items]
ifrs-full DisclosureOfReclassificationOfFinancialAssetsLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfReclassificationOfFinancialAssetsTable Table label Disclosure of reclassification of financial assets [table] IFRS 7.12B Disclosure
ifrs-full DisclosureOfReclassificationOfFinancialAssetsTable Table documentation Schedule disclosing information related to the reclassification of financial assets. IFRS 7.12B Disclosure
ifrs-full DisclosureOfReclassificationOfFinancialInstrumentsExplanatory Text block label Disclosure of reclassification of financial instruments [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfReclassificationOfFinancialInstrumentsExplanatory Text block documentation The disclosure of the reclassification of financial instruments. [Refer: Classes of financial instruments [domain]] IAS 1.10 e Common practice
ifrs-full DisclosureOfReclassificationsOrChangesInPresentationAbstract label Disclosure of reclassifications or changes in presentation [abstract]
ifrs-full DisclosureOfReclassificationsOrChangesInPresentationExplanatory Text block label Disclosure of reclassifications or changes in presentation [text block] IAS 1.41 Disclosure
ifrs-full DisclosureOfReclassificationsOrChangesInPresentationExplanatory Text block documentation The disclosure of reclassifications or changes in the presentation of items in the financial statements. IAS 1.41 Disclosure
ifrs-full DisclosureOfReclassificationsOrChangesInPresentationLineItems Line items label Disclosure of reclassifications or changes in presentation [line items]
ifrs-full DisclosureOfReclassificationsOrChangesInPresentationLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfReclassificationsOrChangesInPresentationTable Table label Disclosure of reclassifications or changes in presentation [table] IAS 1.41 Disclosure
ifrs-full DisclosureOfReclassificationsOrChangesInPresentationTable Table documentation Schedule disclosing information related to reclassifications or changes in presentation. IAS 1.41 Disclosure
ifrs-full DisclosureOfReconciliationBetweenInvestmentDerecognisedAndAssetsAndLiabilitiesRecognisedTransitionFromAccountingForInvestmentAtCostOrInAccordanceWithIFRS9ToAccountingForAssetsAndLiabilitiesExplanatory Text block label Disclosure of reconciliation between investment derecognised and assets and liabilities recognised, transition from accounting for investment at cost or in accordance with IFRS 9 to accounting for assets and liabilities [text block] IFRS 11.C12 b Disclosure
ifrs-full DisclosureOfReconciliationBetweenInvestmentDerecognisedAndAssetsAndLiabilitiesRecognisedTransitionFromAccountingForInvestmentAtCostOrInAccordanceWithIFRS9ToAccountingForAssetsAndLiabilitiesExplanatory Text block documentation The disclosure of the reconciliation between the investment derecognised and the assets and liabilities recognised on the transition from accounting for investment at cost or in accordance with IFRS 9 to accounting for assets and liabilities. IFRS 11.C12 b Disclosure
ifrs-full DisclosureOfReconciliationBetweenInvestmentDerecognisedAndAssetsAndLiabilitiesRecognisedTransitionFromEquityMethodToAccountingForAssetsAndLiabilitiesExplanatory Text block label Disclosure of reconciliation between investment derecognised and assets and liabilities recognised, transition from equity method to accounting for assets and liabilities [text block] IFRS 11.C10 Disclosure
ifrs-full DisclosureOfReconciliationBetweenInvestmentDerecognisedAndAssetsAndLiabilitiesRecognisedTransitionFromEquityMethodToAccountingForAssetsAndLiabilitiesExplanatory Text block documentation The disclosure of the reconciliation between the investment derecognised and the assets and liabilities recognised on the transition from the equity method to accounting for assets and liabilities. IFRS 11.C10 Disclosure
ifrs-full DisclosureOfReconciliationOfChangesInAssetsForInsuranceAcquisitionCashFlowsExplanatory Text block label Disclosure of reconciliation of changes in assets for insurance acquisition cash flows [text block] IFRS 17.105A Disclosure
ifrs-full DisclosureOfReconciliationOfChangesInAssetsForInsuranceAcquisitionCashFlowsExplanatory Text block documentation The disclosure of the reconciliation of changes in assets for insurance acquisition cash flows recognised for insurance acquisition cash flows paid (or insurance acquisition cash flows for which a liability has been recognised applying another IFRS Standard) before the related group of insurance contracts is recognised. IFRS 17.105A Disclosure
ifrs-full DisclosureOfReconciliationOfChangesInBiologicalAssetsAbstract label Disclosure of reconciliation of changes in biological assets [abstract]
ifrs-full DisclosureOfReconciliationOfChangesInBiologicalAssetsExplanatory Text block label Disclosure of reconciliation of changes in biological assets [text block] IAS 41.50 Disclosure
ifrs-full DisclosureOfReconciliationOfChangesInBiologicalAssetsExplanatory Text block documentation The disclosure of the reconciliation of changes in biological assets. [Refer: Biological assets] IAS 41.50 Disclosure
ifrs-full DisclosureOfReconciliationOfChangesInBiologicalAssetsLineItems Line items label Disclosure of reconciliation of changes in biological assets [line items]
ifrs-full DisclosureOfReconciliationOfChangesInBiologicalAssetsLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfReconciliationOfChangesInBiologicalAssetsTable Table label Disclosure of reconciliation of changes in biological assets [table] IAS 41.50 Disclosure
ifrs-full DisclosureOfReconciliationOfChangesInBiologicalAssetsTable Table documentation Schedule disclosing information related to the reconciliation of changes in biological assets. IAS 41.50 Disclosure
ifrs-full DisclosureOfReconciliationOfChangesInGoodwillAbstract label Disclosure of reconciliation of changes in goodwill [abstract]
ifrs-full DisclosureOfReconciliationOfChangesInGoodwillExplanatory Text block label Disclosure of reconciliation of changes in goodwill [text block] IFRS 3.B67 d Disclosure
ifrs-full DisclosureOfReconciliationOfChangesInGoodwillExplanatory Text block documentation The disclosure of the reconciliation of changes in goodwill. [Refer: Goodwill] IFRS 3.B67 d Disclosure
ifrs-full DisclosureOfReconciliationOfChangesInGoodwillLineItems Line items label Disclosure of reconciliation of changes in goodwill [line items]
ifrs-full DisclosureOfReconciliationOfChangesInGoodwillLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfReconciliationOfChangesInGoodwillTable Table label Disclosure of reconciliation of changes in goodwill [table] IFRS 3.B67 d Disclosure
ifrs-full DisclosureOfReconciliationOfChangesInGoodwillTable Table documentation Schedule disclosing information related to the reconciliation of changes in goodwill. IFRS 3.B67 d Disclosure
ifrs-full DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsAbstract label Disclosure of reconciliation of changes in insurance contracts by components [abstract]
ifrs-full DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsExplanatory Text block label Disclosure of reconciliation of changes in insurance contracts by components [text block] IFRS 17.101 Disclosure
ifrs-full DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsExplanatory Text block documentation The disclosure of the reconciliation of changes in insurance contracts by components, i.e. the estimates of the present value of the future cash flows, the risk adjustment for non-financial risk and the contractual service margin. [Refer: Insurance contracts [domain]] IFRS 17.101 Disclosure
ifrs-full DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsLineItems Line items label Disclosure of reconciliation of changes in insurance contracts by components [line items]
ifrs-full DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsTable Table label Disclosure of reconciliation of changes in insurance contracts by components [table] IFRS 17.101 Disclosure
ifrs-full DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsTable Table documentation Schedule disclosing information related to the reconciliation of changes in insurance contracts by components. IFRS 17.101 Disclosure
ifrs-full DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsAbstract label Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [abstract]
ifrs-full DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsExplanatory Text block label Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [text block] IFRS 17.100 Disclosure
ifrs-full DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsExplanatory Text block documentation The disclosure of the reconciliation of changes in insurance contracts by remaining coverage and incurred claims. [Refer: Insurance contracts [domain]] IFRS 17.100 Disclosure
ifrs-full DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsLineItems Line items label Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [line items]
ifrs-full DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsTable Table label Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [table] IFRS 17.100 Disclosure
ifrs-full DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsTable Table documentation Schedule disclosing information related to the reconciliation of changes in insurance contracts by remaining coverage and incurred claims. IFRS 17.100 Disclosure
ifrs-full DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillAbstract label Disclosure of reconciliation of changes in intangible assets and goodwill [abstract]
ifrs-full DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatory Text block label Disclosure of reconciliation of changes in intangible assets and goodwill [text block] IAS 38.118 Common practice
ifrs-full DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatory Text block documentation The disclosure of the reconciliation of changes in intangible assets and goodwill. [Refer: Intangible assets and goodwill] IAS 38.118 Common practice
ifrs-full DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillLineItems Line items label Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
ifrs-full DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillTable Table label Disclosure of reconciliation of changes in intangible assets and goodwill [table] IAS 38.118 Common practice
ifrs-full DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillTable Table documentation Schedule disclosing information related to the reconciliation of changes in intangible assets and goodwill. IAS 38.118 Common practice
ifrs-full DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsAbstract label Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [abstract]
ifrs-full DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsExplanatory Text block label Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [text block] IFRS 7.35H Disclosure, IFRS 7.35I Disclosure
ifrs-full DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsExplanatory Text block documentation The disclosure of the reconciliation of changes in the loss allowance and explanation of changes in the gross carrying amount for financial instruments. Loss allowance is the allowance for expected credit losses on financial assets measured in accordance with paragraph 4.1.2 of IFRS 9, lease receivables and contract assets, the accumulated impairment amount for financial assets measured in accordance with paragraph 4.1.2A of IFRS 9 and the provision for expected credit losses on loan commitments and financial guarantee contracts. [Refer: Gross carrying amount [member]] IFRS 7.35H Disclosure, IFRS 7.35I Disclosure
ifrs-full DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsLineItems Line items label Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
ifrs-full DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsTable Table label Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [table] IFRS 7.35H Disclosure, IFRS 7.35I Disclosure
ifrs-full DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsTable Table documentation Schedule disclosing information related to the reconciliation of changes in the loss allowance and explanation of changes in the gross carrying amount for financial instruments. IFRS 7.35H Disclosure, IFRS 7.35I Disclosure
ifrs-full DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract label Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [abstract]
ifrs-full DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsExplanatory Text block label Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [text block] IAS 16.73 e Common practice
ifrs-full DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsExplanatory Text block documentation The disclosure of the reconciliation of changes in property, plant and equipment, including right-of-use assets. IAS 16.73 e Common practice
ifrs-full DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsLineItems Line items label Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [line items]
ifrs-full DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsTable Table label Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [table] IAS 16.73 e Common practice
ifrs-full DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsTable Table documentation Schedule disclosing the reconciliation of changes in property, plant and equipment, including right-of-use assets. IAS 16.73 e Common practice
ifrs-full DisclosureOfReconciliationOfFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsToIndividualLineItemsInStatementOfFinancialPositionExplanatory Text block label Disclosure of reconciliation of financial assets subject to offsetting, enforceable master netting arrangements or similar agreements to individual line items in statement of financial position [text block] IFRS 7.B46 Disclosure
ifrs-full DisclosureOfReconciliationOfFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsToIndividualLineItemsInStatementOfFinancialPositionExplanatory Text block documentation The disclosure of the reconciliation of the net amounts presented in the statement of financial position for financial assets that are offset or that are subject to an enforceable master netting arrangement or similar agreement, to the individual line item amounts presented in the statement of financial position. [Refer: Financial assets] IFRS 7.B46 Disclosure
ifrs-full DisclosureOfReconciliationOfFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsToIndividualLineItemsInStatementOfFinancialPositionExplanatory Text block label Disclosure of reconciliation of financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements to individual line items in statement of financial position [text block] IFRS 7.B46 Disclosure
ifrs-full DisclosureOfReconciliationOfFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsToIndividualLineItemsInStatementOfFinancialPositionExplanatory Text block documentation The disclosure of the reconciliation of the net amounts presented in the statement of financial position for financial liabilities that are offset or that are subject to an enforceable master netting arrangement or similar agreement, to the individual line item amounts presented in the statement of financial position. [Refer: Financial liabilities] IFRS 7.B46 Disclosure
ifrs-full DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesAbstract label Disclosure of reconciliation of liabilities arising from financing activities [abstract]
ifrs-full DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory Text block label Disclosure of reconciliation of liabilities arising from financing activities [text block] IAS 7.44D Example
ifrs-full DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory Text block documentation The disclosure of the reconciliation of liabilities arising from financing activities. [Refer: Liabilities arising from financing activities] IAS 7.44D Example
ifrs-full DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItems Line items label Disclosure of reconciliation of liabilities arising from financing activities [line items]
ifrs-full DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesTable Table label Disclosure of reconciliation of liabilities arising from financing activities [table] IAS 7.44D Example
ifrs-full DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesTable Table documentation Schedule disclosing information related to the reconciliation of liabilities arising from financing activities. IAS 7.44D Example
ifrs-full DisclosureOfReconciliationOfSummarisedFinancialInformationOfAssociateAccountedForUsingEquityMethodToCarryingAmountOfInterestInAssociateExplanatory Text block label Disclosure of reconciliation of summarised financial information of associate accounted for using equity method to carrying amount of interest in associate [text block] IFRS 12.B14 b Disclosure
ifrs-full DisclosureOfReconciliationOfSummarisedFinancialInformationOfAssociateAccountedForUsingEquityMethodToCarryingAmountOfInterestInAssociateExplanatory Text block documentation The disclosure of the reconciliation of the summarised financial information of an associate accounted for using the equity method to the carrying amount of the reporting entity’s interest in the associate. [Refer: Carrying amount [member]; Total for all associates [member]] IFRS 12.B14 b Disclosure
ifrs-full DisclosureOfReconciliationOfSummarisedFinancialInformationOfJointVentureAccountedForUsingEquityMethodToCarryingAmountOfInterestInJointVentureExplanatory Text block label Disclosure of reconciliation of summarised financial information of joint venture accounted for using equity method to carrying amount of interest in joint venture [text block] IFRS 12.B14 b Disclosure
ifrs-full DisclosureOfReconciliationOfSummarisedFinancialInformationOfJointVentureAccountedForUsingEquityMethodToCarryingAmountOfInterestInJointVentureExplanatory Text block documentation The disclosure of the reconciliation of the summarised financial information of a joint venture accounted for using the equity method to the carrying amount of the reporting entity’s interest in the joint venture. [Refer: Carrying amount [member]; Total for all joint ventures [member]] IFRS 12.B14 b Disclosure
ifrs-full DisclosureOfRedemptionProhibitionTransferBetweenFinancialLiabilitiesAndEquityExplanatory Text block label Disclosure of redemption prohibition, transfer between financial liabilities and equity [text block] IFRIC 2 – Disclosure Disclosure
ifrs-full DisclosureOfRedemptionProhibitionTransferBetweenFinancialLiabilitiesAndEquityExplanatory Text block documentation The entire disclosure for the change in a redemption prohibition that leads to a transfer between financial liabilities and equity. IFRIC 2 – Disclosure Disclosure
ifrs-full DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesAbstract label Disclosure of redesignated financial assets and liabilities [abstract]
ifrs-full DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesExplanatory Text block label Disclosure of redesignated financial assets and liabilities [text block] IFRS 1.29 Disclosure
ifrs-full DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesExplanatory Text block documentation The disclosure of financial assets and financial liabilities that have been redesignated during the transition to IFRSs. [Refer: Financial assets; Financial liabilities; IFRSs [member]] IFRS 1.29 Disclosure
ifrs-full DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesLineItems Line items label Disclosure of redesignated financial assets and liabilities [line items]
ifrs-full DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesTable Table label Disclosure of redesignated financial assets and liabilities [table] IFRS 1.29 Disclosure
ifrs-full DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesTable Table documentation Schedule disclosing information related to redesignated financial assets and liabilities. IFRS 1.29 Disclosure
ifrs-full DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfIFRS17Abstract label Disclosure of redesignation of financial assets at date of initial application of IFRS 17 [abstract]
ifrs-full DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfIFRS17Explanatory Text block label Disclosure of redesignation of financial assets at date of initial application of IFRS 17 [text block] IFRS 17.C32 Disclosure
ifrs-full DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfIFRS17Explanatory Text block documentation The disclosure of redesignation of financial assets at the date of initial application of IFRS 17. IFRS 17.C32 Disclosure
ifrs-full DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfIFRS17LineItems Line items label Disclosure of redesignation of financial assets at date of initial application of IFRS 17 [line items]
ifrs-full DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfIFRS17LineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfIFRS17Table Table label Disclosure of redesignation of financial assets at date of initial application of IFRS 17 [table] IFRS 17.C32 Disclosure
ifrs-full DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfIFRS17Table Table documentation Schedule disclosing information related to redesignation of financial assets at the date of initial application of IFRS 17. IFRS 17.C32 Disclosure
ifrs-full DisclosureOfRegulatoryDeferralAccountsExplanatory Text block label Disclosure of regulatory deferral accounts [text block] IFRS 14 – Presentation Disclosure, IFRS 14 – Disclosure Disclosure
ifrs-full DisclosureOfRegulatoryDeferralAccountsExplanatory Text block documentation The entire disclosure for regulatory deferral accounts. IFRS 14 – Presentation Disclosure, IFRS 14 – Disclosure Disclosure
ifrs-full DisclosureOfReimbursementRightsAbstract label Disclosure of reimbursement rights [abstract]
ifrs-full DisclosureOfReimbursementRightsExplanatory Text block label Disclosure of reimbursement rights [text block] IAS 19.140 b Disclosure
ifrs-full DisclosureOfReimbursementRightsExplanatory Text block documentation The disclosure of reimbursement rights related to defined benefit obligations. [Refer: Reimbursement rights related to defined benefit obligation, at fair value] IAS 19.140 b Disclosure
ifrs-full DisclosureOfReimbursementRightsLineItems Line items label Disclosure of reimbursement rights [line items]
ifrs-full DisclosureOfReimbursementRightsLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfReimbursementRightsTable Table label Disclosure of reimbursement rights [table] IAS 19.140 b Disclosure
ifrs-full DisclosureOfReimbursementRightsTable Table documentation Schedule disclosing information related to reimbursement rights. IAS 19.140 b Disclosure
ifrs-full DisclosureOfReinsuranceExplanatory Text block label Disclosure of reinsurance [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfReinsuranceExplanatory Text block documentation The disclosure of reinsurance. IAS 1.10 e Common practice
ifrs-full DisclosureOfRelatedPartyExplanatory Text block label Disclosure of related party [text block] IAS 24 – Disclosures Disclosure
ifrs-full DisclosureOfRelatedPartyExplanatory Text block documentation The entire disclosure for related parties. IAS 24 – Disclosures Disclosure
ifrs-full DisclosureOfRepurchaseAndReverseRepurchaseAgreementsExplanatory Text block label Disclosure of repurchase and reverse repurchase agreements [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfRepurchaseAndReverseRepurchaseAgreementsExplanatory Text block documentation The disclosure of repurchase and reverse repurchase agreements. IAS 1.10 e Common practice
ifrs-full DisclosureOfResearchAndDevelopmentExpenseExplanatory Text block label Disclosure of research and development expense [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfResearchAndDevelopmentExpenseExplanatory Text block documentation The disclosure of research and development expense. [Refer: Research and development expense] IAS 1.10 e Common practice
ifrs-full DisclosureOfReservesAndOtherEquityInterestExplanatory Text block label Disclosure of reserves within equity [text block] IAS 1.79 b Disclosure
ifrs-full DisclosureOfReservesAndOtherEquityInterestExplanatory Text block documentation The disclosure of reserves within equity. [Refer: Other reserves [member]] IAS 1.79 b Disclosure
ifrs-full DisclosureOfReservesWithinEquityAbstract label Disclosure of reserves within equity [abstract]
ifrs-full DisclosureOfReservesWithinEquityLineItems Line items label Disclosure of reserves within equity [line items]
ifrs-full DisclosureOfReservesWithinEquityLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfReservesWithinEquityTable Table label Disclosure of reserves within equity [table] IAS 1.79 b Disclosure
ifrs-full DisclosureOfReservesWithinEquityTable Table documentation Schedule disclosing information related to reserves within equity. IAS 1.79 b Disclosure
ifrs-full DisclosureOfRestrictedCashAndCashEquivalentsExplanatory Text block label Disclosure of restricted cash and cash equivalents [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfRestrictedCashAndCashEquivalentsExplanatory Text block documentation The disclosure of restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents] IAS 1.10 e Common practice
ifrs-full DisclosureOfRevenueExplanatory Text block label Disclosure of revenue [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfRevenueExplanatory Text block documentation The entire disclosure for revenue. IAS 1.10 e Common practice
ifrs-full DisclosureOfRevenueFromContractsWithCustomersExplanatory Text block label Disclosure of revenue from contracts with customers [text block] IFRS 15 – Presentation Disclosure, IFRS 15 – Disclosure Disclosure
ifrs-full DisclosureOfRevenueFromContractsWithCustomersExplanatory Text block documentation The entire disclosure for revenue from contracts with customers. IFRS 15 – Presentation Disclosure, IFRS 15 – Disclosure Disclosure
ifrs-full DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingAbstract label Disclosure of risk management strategy related to hedge accounting [abstract]
ifrs-full DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory Text block label Disclosure of risk management strategy related to hedge accounting [text block] Expired 2023-01-01 IFRS 7.22 Disclosure, IFRS 7.22A Disclosure
ifrs-full DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory Text block documentation The disclosure of risk management strategy related to hedge accounting. Expired 2023-01-01 IFRS 7.22 Disclosure, IFRS 7.22A Disclosure
ifrs-full DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingLineItems Line items label Disclosure of risk management strategy related to hedge accounting [line items]
ifrs-full DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingTable Table label Disclosure of risk management strategy related to hedge accounting [table] Expired 2023-01-01 IFRS 7.22 Disclosure, IFRS 7.22A Disclosure
ifrs-full DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingTable Table documentation Schedule disclosing information related to the risk management strategy in relation to hedge accounting. Expired 2023-01-01 IFRS 7.22 Disclosure, IFRS 7.22A Disclosure
ifrs-full DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableAbstract label Disclosure of risks to which entity is exposed when currency is not exchangeable [abstract]
ifrs-full DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableExplanatory Text block label Disclosure of risks to which entity is exposed when currency is not exchangeable [text block] Effective 2025-01-01 IAS 21.A19 f Disclosure
ifrs-full DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableExplanatory Text block documentation The disclosure of information about each type of risk to which an entity is exposed when a currency is not exchangeable into another currency. Effective 2025-01-01 IAS 21.A19 f Disclosure
ifrs-full DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableLineItems Line items label Disclosure of risks to which entity is exposed when currency is not exchangeable [line items]
ifrs-full DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableTable Table label Disclosure of risks to which entity is exposed when currency is not exchangeable [table] Effective 2025-01-01 IAS 21.A19 f Disclosure
ifrs-full DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableTable Table documentation Schedule disclosing each type of risk to which an entity is exposed when a currency not exchangeable into another currency. Effective 2025-01-01 IAS 21.A19 f Disclosure
ifrs-full DisclosureOfSegmentsMajorCustomersExplanatory Text block label Disclosure of major customers [text block] IFRS 8.34 Disclosure
ifrs-full DisclosureOfSegmentsMajorCustomersExplanatory Text block documentation The disclosure of major customers. IFRS 8.34 Disclosure
ifrs-full DisclosureOfSensitivityAnalysisForActuarialAssumptionsAbstract label Disclosure of sensitivity analysis for actuarial assumptions [abstract]
ifrs-full DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory Text block label Disclosure of sensitivity analysis for actuarial assumptions [text block] IAS 19.145 Disclosure
ifrs-full DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory Text block documentation The disclosure of a sensitivity analysis for significant actuarial assumptions used to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [domain]; Defined benefit obligation, at present value] IAS 19.145 Disclosure
ifrs-full DisclosureOfSensitivityAnalysisForActuarialAssumptionsLineItems Line items label Disclosure of sensitivity analysis for actuarial assumptions [line items]
ifrs-full DisclosureOfSensitivityAnalysisForActuarialAssumptionsLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfSensitivityAnalysisForActuarialAssumptionsTable Table label Disclosure of sensitivity analysis for actuarial assumptions [table] IAS 19.145 Disclosure
ifrs-full DisclosureOfSensitivityAnalysisForActuarialAssumptionsTable Table documentation Schedule disclosing information related to the sensitivity analysis for actuarial assumptions. IAS 19.145 Disclosure
ifrs-full DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsAbstract label Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [abstract]
ifrs-full DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsExplanatory Text block label Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [text block] IFRS 13.93 h Disclosure
ifrs-full DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsExplanatory Text block documentation The disclosure of the sensitivity analysis of fair value measurement of assets to changes in unobservable inputs. IFRS 13.93 h Disclosure
ifrs-full DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsLineItems Line items label Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [line items]
ifrs-full DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsTable Table label Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [table] IFRS 13.93 h Disclosure
ifrs-full DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsTable Table documentation Schedule disclosing information related to the sensitivity analysis of fair value measurement of assets to changes in unobservable inputs. IFRS 13.93 h Disclosure
ifrs-full DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsAbstract label Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity’s own equity instruments [abstract]
ifrs-full DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsExplanatory Text block label Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity’s own equity instruments [text block] IFRS 13.93 h Disclosure
ifrs-full DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsExplanatory Text block documentation The disclosure of the sensitivity analysis of the fair value measurement of the entity’s own equity instruments to changes in unobservable inputs. IFRS 13.93 h Disclosure
ifrs-full DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsLineItems Line items label Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity’s own equity instruments [line items]
ifrs-full DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsTable Table label Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity’s own equity instruments [table] IFRS 13.93 h Disclosure
ifrs-full DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsTable Table documentation Schedule disclosing information related to the sensitivity analysis of the fair value measurement of the entity’s own equity instruments to changes in unobservable inputs. IFRS 13.93 h Disclosure
ifrs-full DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesAbstract label Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [abstract]
ifrs-full DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesExplanatory Text block label Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [text block] IFRS 13.93 h Disclosure
ifrs-full DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesExplanatory Text block documentation The disclosure of the sensitivity analysis of the fair value measurement of liabilities to changes in unobservable inputs. IFRS 13.93 h Disclosure
ifrs-full DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesLineItems Line items label Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [line items]
ifrs-full DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesTable Table label Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [table] IFRS 13.93 h Disclosure
ifrs-full DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesTable Table documentation Schedule disclosing information related to the sensitivity analysis of the fair value measurement of liabilities to changes in unobservable inputs. IFRS 13.93 h Disclosure
ifrs-full DisclosureOfSensitivityAnalysisOtherThanSpecifiedInParagraph128aOfIFRS17Explanatory Text block label Disclosure of sensitivity analysis other than specified in paragraph 128(a) of IFRS 17 [text block] IFRS 17.129 Disclosure
ifrs-full DisclosureOfSensitivityAnalysisOtherThanSpecifiedInParagraph128aOfIFRS17Explanatory Text block documentation The disclosure of a sensitivity analysis other than the analysis specified in paragraph 128(a) of IFRS 17. IFRS 17.129 Disclosure
ifrs-full DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17Abstract label Disclosure of sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17 [abstract]
ifrs-full DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17Explanatory Text block label Disclosure of sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17 [text block] IFRS 17.128 a Disclosure
ifrs-full DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17Explanatory Text block documentation The disclosure of the sensitivity analysis to changes in risk variables that arise from contracts within the scope of IFRS 17. IFRS 17.128 a Disclosure
ifrs-full DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17LineItems Line items label Disclosure of sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17 [line items]
ifrs-full DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17LineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17Table Table label Disclosure of sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17 [table] IFRS 17.128 a Disclosure
ifrs-full DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17Table Table documentation Schedule disclosing information related to the sensitivity analysis to changes in risk variables that arise from contracts within the scope of IFRS 17. IFRS 17.128 a Disclosure
ifrs-full DisclosureOfServiceConcessionArrangementsAbstract label Disclosure of detailed information about service concession arrangements [abstract]
ifrs-full DisclosureOfServiceConcessionArrangementsExplanatory Text block label Disclosure of service concession arrangements [text block] SIC 29 – Consensus Disclosure
ifrs-full DisclosureOfServiceConcessionArrangementsExplanatory Text block documentation The entire disclosure for service concession arrangements. SIC 29 – Consensus Disclosure
ifrs-full DisclosureOfServiceConcessionArrangementsLineItems Line items label Disclosure of detailed information about service concession arrangements [line items]
ifrs-full DisclosureOfServiceConcessionArrangementsLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfServiceConcessionArrangementsTable Table label Disclosure of detailed information about service concession arrangements [table] SIC 29.6 Disclosure
ifrs-full DisclosureOfServiceConcessionArrangementsTable Table documentation Schedule disclosing information related to details of service concession arrangements. SIC 29.6 Disclosure
ifrs-full DisclosureOfSharebasedPaymentArrangementsExplanatory Text block label Disclosure of share-based payment arrangements [text block] IFRS 2.44 Disclosure
ifrs-full DisclosureOfSharebasedPaymentArrangementsExplanatory Text block documentation The entire disclosure for share-based payment arrangements. IFRS 2.44 Disclosure
ifrs-full DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory Text block label Disclosure of share capital, reserves and other equity interest [text block] IAS 1.79 Disclosure
ifrs-full DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory Text block documentation The entire disclosure for share capital, reserves and other equity interest. IAS 1.79 Disclosure
ifrs-full DisclosureOfSignificantAdjustmentsToValuationObtainedExplanatory Text block label Disclosure of significant adjustments to valuation obtained [text block] IAS 40.77 Disclosure
ifrs-full DisclosureOfSignificantAdjustmentsToValuationObtainedExplanatory Text block documentation The disclosure of the reconciliation between the valuation obtained for investment property and the adjusted valuation included in the financial statements, including the aggregate amount of any recognised lease obligations that have been added back, and any other significant adjustments. [Refer: Investment property] IAS 40.77 Disclosure
ifrs-full DisclosureOfSignificantInterestRateBenchmarksToWhichEntitysHedgingRelationshipsAreExposedExplanatory Text block label Disclosure of significant interest rate benchmarks to which entity’s hedging relationships are exposed [text block] IFRS 7.24H a Disclosure
ifrs-full DisclosureOfSignificantInterestRateBenchmarksToWhichEntitysHedgingRelationshipsAreExposedExplanatory Text block documentation The disclosure of significant interest rate benchmarks to which the entity’s hedging relationships are exposed. IFRS 7.24H a Disclosure
ifrs-full DisclosureOfSignificantInvestmentsInAssociatesAbstract label Disclosure of associates [abstract]
ifrs-full DisclosureOfSignificantInvestmentsInAssociatesExplanatory Text block label Disclosure of associates [text block] IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 d Disclosure
ifrs-full DisclosureOfSignificantInvestmentsInAssociatesExplanatory Text block documentation The disclosure of associates. [Refer: Total for all associates [member]] IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 d Disclosure
ifrs-full DisclosureOfSignificantInvestmentsInAssociatesLineItems Line items label Disclosure of associates [line items]
ifrs-full DisclosureOfSignificantInvestmentsInAssociatesLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfSignificantInvestmentsInAssociatesTable Table label Disclosure of associates [table] IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 d Disclosure
ifrs-full DisclosureOfSignificantInvestmentsInAssociatesTable Table documentation Schedule disclosing information related to associates. IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 d Disclosure
ifrs-full DisclosureOfSignificantInvestmentsInSubsidiariesAbstract label Disclosure of subsidiaries [abstract]
ifrs-full DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory Text block label Disclosure of subsidiaries [text block] IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 a Disclosure
ifrs-full DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory Text block documentation The disclosure of subsidiaries. [Refer: Total for all subsidiaries [member]] IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 a Disclosure
ifrs-full DisclosureOfSignificantInvestmentsInSubsidiariesLineItems Line items label Disclosure of subsidiaries [line items]
ifrs-full DisclosureOfSignificantInvestmentsInSubsidiariesLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfSignificantInvestmentsInSubsidiariesTable Table label Disclosure of subsidiaries [table] IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 a Disclosure
ifrs-full DisclosureOfSignificantInvestmentsInSubsidiariesTable Table documentation Schedule disclosing information related to subsidiaries. IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 a Disclosure
ifrs-full DisclosureOfSignificantJudgementsAndAssumptionsMadeInRelationToInterestsInOtherEntitiesExplanatory Text block label Disclosure of significant judgements and assumptions made in relation to interests in other entities [text block] IFRS 12.7 Disclosure
ifrs-full DisclosureOfSignificantJudgementsAndAssumptionsMadeInRelationToInterestsInOtherEntitiesExplanatory Text block documentation The disclosure of significant judgements and assumptions made in relation to interests in other entities. IFRS 12.7 Disclosure
ifrs-full DisclosureOfSignificantJudgementsAndChangesInJudgementsMadeInApplyingIFRS17Explanatory Text block label Disclosure of significant judgements and changes in judgements made in applying IFRS 17 [text block] IFRS 17.117 Disclosure
ifrs-full DisclosureOfSignificantJudgementsAndChangesInJudgementsMadeInApplyingIFRS17Explanatory Text block documentation The disclosure of the significant judgements and changes in judgements made in applying IFRS 17. Specifically, an entity shall disclose the inputs, assumptions and estimation techniques used. IFRS 17.117 Disclosure
ifrs-full DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsAbstract label Disclosure of significant unobservable inputs used in fair value measurement of assets [abstract]
ifrs-full DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsExplanatory Text block label Disclosure of significant unobservable inputs used in fair value measurement of assets [text block] IFRS 13.93 d Disclosure
ifrs-full DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsExplanatory Text block documentation The disclosure of significant inputs for which market data are not available and that are developed using the best information available about the assumptions that market participants would use when measuring the fair value of assets. IFRS 13.93 d Disclosure
ifrs-full DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsLineItems Line items label Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
ifrs-full DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsTable Table label Disclosure of significant unobservable inputs used in fair value measurement of assets [table] IFRS 13.93 d Disclosure
ifrs-full DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsTable Table documentation Schedule disclosing information related to significant unobservable inputs used in the fair value measurement of assets. IFRS 13.93 d Disclosure
ifrs-full DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityAbstract label Disclosure of significant unobservable inputs used in fair value measurement of equity [abstract]
ifrs-full DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityExplanatory Text block label Disclosure of significant unobservable inputs used in fair value measurement of equity [text block] IFRS 13.93 d Disclosure
ifrs-full DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityExplanatory Text block documentation The disclosure of significant inputs for which market data are not available and that are developed using the best information available about the assumptions that market participants would use when measuring the fair value of the entity’s own equity instruments. [Refer: Classes of entity’s own equity instruments [domain]] IFRS 13.93 d Disclosure
ifrs-full DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityLineItems Line items label Disclosure of significant unobservable inputs used in fair value measurement of equity [line items]
ifrs-full DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityTable Table label Disclosure of significant unobservable inputs used in fair value measurement of equity [table] IFRS 13.93 d Disclosure
ifrs-full DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityTable Table documentation Schedule disclosing information related to significant unobservable inputs used in the fair value measurement of equity. IFRS 13.93 d Disclosure
ifrs-full DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesAbstract label Disclosure of significant unobservable inputs used in fair value measurement of liabilities [abstract]
ifrs-full DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesExplanatory Text block label Disclosure of significant unobservable inputs used in fair value measurement of liabilities [text block] IFRS 13.93 d Disclosure
ifrs-full DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesExplanatory Text block documentation The disclosure of significant inputs for which market data are not available and that are developed using the best information available about the assumptions that market participants would use when measuring the fair value of liabilities. IFRS 13.93 d Disclosure
ifrs-full DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesLineItems Line items label Disclosure of significant unobservable inputs used in fair value measurement of liabilities [line items]
ifrs-full DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesTable Table label Disclosure of significant unobservable inputs used in fair value measurement of liabilities [table] IFRS 13.93 d Disclosure
ifrs-full DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesTable Table documentation Schedule disclosing information related to significant unobservable inputs used in the fair value measurement of liabilities. IFRS 13.93 d Disclosure
ifrs-full DisclosureOfStatementThatInformationIsNotKnownOrReasonablyEstimableAndEntitysProgressInAssessingExposureToPillarTwoIncomeTaxesExplanatory Text block label Disclosure of statement that information is not known or reasonably estimable and entity’s progress in assessing exposure to Pillar Two income taxes [text block] IAS 12.88D Disclosure
ifrs-full DisclosureOfStatementThatInformationIsNotKnownOrReasonablyEstimableAndEntitysProgressInAssessingExposureToPillarTwoIncomeTaxesExplanatory Text block documentation The disclosure of the statement that information about the entity’s exposure to Pillar Two income taxes is not known or reasonably estimable and information about the entity’s progress in assessing its exposure. IAS 12.88D Disclosure
ifrs-full DisclosureOfSubordinatedLiabilitiesExplanatory Text block label Disclosure of subordinated liabilities [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfSubordinatedLiabilitiesExplanatory Text block documentation The disclosure of subordinated liabilities. [Refer: Subordinated liabilities] IAS 1.10 e Common practice
ifrs-full DisclosureOfSummarisedFinancialInformationAboutForeignOperationAbstract label Disclosure of summarised financial information about foreign operation [abstract]
ifrs-full DisclosureOfSummarisedFinancialInformationAboutForeignOperationExplanatory Text block label Disclosure of summarised financial information about foreign operation [text block] Effective 2025-01-01 IAS 21.A20 b Disclosure
ifrs-full DisclosureOfSummarisedFinancialInformationAboutForeignOperationExplanatory Text block documentation The disclosure of summarised financial information about a foreign operation whose functional currency is not exchangeable into the presentation currency, or when the presentation currency is not exchangeable into a foreign operation’s functional currency. Effective 2025-01-01 IAS 21.A20 b Disclosure
ifrs-full DisclosureOfSummarisedFinancialInformationAboutForeignOperationLineItems Line items label Disclosure of summarised financial information about foreign operation [line items]
ifrs-full DisclosureOfSummarisedFinancialInformationAboutForeignOperationLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfSummarisedFinancialInformationAboutForeignOperationTable Table label Disclosure of summarised financial information about foreign operation [table] Effective 2025-01-01 IAS 21.A20 b Disclosure
ifrs-full DisclosureOfSummarisedFinancialInformationAboutForeignOperationTable Table documentation Schedule disclosing summarised financial information about a foreign operation whose functional currency is not exchangeable into the presentation currency. Effective 2025-01-01 IAS 21.A20 b Disclosure
ifrs-full DisclosureOfTaxReceivablesAndPayablesExplanatory Text block label Disclosure of tax receivables and payables [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfTaxReceivablesAndPayablesExplanatory Text block documentation The disclosure of tax receivables and payables. IAS 1.10 e Common practice
ifrs-full DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAbstract label Disclosure of temporary difference, unused tax losses and unused tax credits [abstract]
ifrs-full DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory Text block label Disclosure of temporary difference, unused tax losses and unused tax credits [text block] IAS 12.81 g Disclosure
ifrs-full DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory Text block documentation The disclosure of types of temporary differences, unused tax losses and unused tax credits. [Refer: Unused tax credits [member]; Unused tax losses [member]; Temporary differences [member]] IAS 12.81 g Disclosure
ifrs-full DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems Line items label Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
ifrs-full DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable Table label Disclosure of temporary difference, unused tax losses and unused tax credits [table] IAS 12.81 g Disclosure
ifrs-full DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable Table documentation Schedule disclosing information related to temporary differences, unused tax losses and unused tax credits. IAS 12.81 g Disclosure
ifrs-full DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementAbstract label Disclosure of terms and conditions of share-based payment arrangement [abstract]
ifrs-full DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementExplanatory Text block label Disclosure of terms and conditions of share-based payment arrangement [text block] IFRS 2.45 Disclosure
ifrs-full DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementExplanatory Text block documentation The disclosure of the general terms and conditions of share-based payment arrangements. [Refer: Types of share-based payment arrangements [domain]] IFRS 2.45 Disclosure
ifrs-full DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementLineItems Line items label Disclosure of terms and conditions of share-based payment arrangement [line items]
ifrs-full DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementTable Table label Disclosure of terms and conditions of share-based payment arrangement [table] IFRS 2.45 Disclosure
ifrs-full DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementTable Table documentation Schedule disclosing information related to terms and conditions of share-based payment arrangements. IFRS 2.45 Disclosure
ifrs-full DisclosureOfTermsAndConditionsOfSupplierFinanceArrangementsExplanatory Text block label Disclosure of terms and conditions of supplier finance arrangements [text block] IAS 7.44H a Disclosure
ifrs-full DisclosureOfTermsAndConditionsOfSupplierFinanceArrangementsExplanatory Text block documentation The disclosure of the terms and conditions of supplier finance arrangements (for example, extended payment terms and security or guarantees provided). IAS 7.44H a Disclosure
ifrs-full DisclosureOfTradeAndOtherPayablesExplanatory Text block label Disclosure of trade and other payables [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfTradeAndOtherPayablesExplanatory Text block documentation The disclosure of trade and other payables. [Refer: Trade and other payables] IAS 1.10 e Common practice
ifrs-full DisclosureOfTradeAndOtherReceivablesExplanatory Text block label Disclosure of trade and other receivables [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfTradeAndOtherReceivablesExplanatory Text block documentation The disclosure of trade and other receivables. [Refer: Trade and other receivables] IAS 1.10 e Common practice
ifrs-full DisclosureOfTradingIncomeExpenseExplanatory Text block label Disclosure of trading income (expense) [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfTradingIncomeExpenseExplanatory Text block documentation The disclosure of trading income (expense). [Refer: Trading income (expense)] IAS 1.10 e Common practice
ifrs-full DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsAbstract label Disclosure of transaction price allocated to remaining performance obligations [abstract]
ifrs-full DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsExplanatory Text block label Disclosure of transaction price allocated to remaining performance obligations [text block] IFRS 15.120 b (i) Disclosure
ifrs-full DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsExplanatory Text block documentation The disclosure of the transaction price allocated to the remaining performance obligations in contracts with customers. IFRS 15.120 b (i) Disclosure
ifrs-full DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsLineItems Line items label Disclosure of transaction price allocated to remaining performance obligations [line items]
ifrs-full DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsTable Table label Disclosure of transaction price allocated to remaining performance obligations [table] IFRS 15.120 b (i) Disclosure
ifrs-full DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsTable Table documentation Schedule disclosing information related to the transaction price allocated to the remaining performance obligations in contracts with customers. IFRS 15.120 b (i) Disclosure
ifrs-full DisclosureOfTransactionsBetweenRelatedPartiesAbstract label Disclosure of transactions between related parties [abstract]
ifrs-full DisclosureOfTransactionsBetweenRelatedPartiesExplanatory Text block label Disclosure of transactions between related parties [text block] IAS 24.18 Disclosure
ifrs-full DisclosureOfTransactionsBetweenRelatedPartiesExplanatory Text block documentation The disclosure of transactions between the entity and its related parties. [Refer: Total for all related parties [member]] IAS 24.18 Disclosure
ifrs-full DisclosureOfTransactionsBetweenRelatedPartiesLineItems Line items label Disclosure of transactions between related parties [line items]
ifrs-full DisclosureOfTransactionsBetweenRelatedPartiesLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfTransactionsBetweenRelatedPartiesTable Table label Disclosure of transactions between related parties [table] IAS 24.19 Disclosure
ifrs-full DisclosureOfTransactionsBetweenRelatedPartiesTable Table documentation Schedule disclosing information related to transactions between related parties. IAS 24.19 Disclosure
ifrs-full DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAbstract label Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [abstract]
ifrs-full DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationExplanatory Text block label Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [text block] IFRS 3.B64 l Disclosure
ifrs-full DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationExplanatory Text block documentation The disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in a business combination. [Refer: Total for all business combinations [member]] IFRS 3.B64 l Disclosure
ifrs-full DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationLineItems Line items label Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [line items]
ifrs-full DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationTable Table label Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [table] IFRS 3.B64 l Disclosure
ifrs-full DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationTable Table documentation Schedule disclosing information related to transactions recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. IFRS 3.B64 l Disclosure
ifrs-full DisclosureOfTransfersOfFinancialAssetsExplanatory Text block label Disclosure of transfers of financial assets [text block] IFRS 7 – Transfers of financial assets Disclosure
ifrs-full DisclosureOfTransfersOfFinancialAssetsExplanatory Text block documentation The disclosure of transfers of financial assets. [Refer: Financial assets] IFRS 7 – Transfers of financial assets Disclosure
ifrs-full DisclosureOfTreasurySharesExplanatory Text block label Disclosure of treasury shares [text block] IAS 1.10 e Common practice
ifrs-full DisclosureOfTreasurySharesExplanatory Text block documentation The disclosure of treasury shares. [Refer: Treasury shares] IAS 1.10 e Common practice
ifrs-full DisclosureOfTypeAndEffectOfNoncashChangesToFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsExplanatory Text block label Disclosure of type and effect of non-cash changes to financial liabilities that are part of supplier finance arrangements [text block] IAS 7.44H c Disclosure
ifrs-full DisclosureOfTypeAndEffectOfNoncashChangesToFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsExplanatory Text block documentation The disclosure of the type and effect of non-cash changes in the carrying amounts of financial liabilities that are part of supplier finance arrangements. IAS 7.44H c Disclosure
ifrs-full DisclosureOfUnconsolidatedStructuredEntitiesAbstract label Disclosure of unconsolidated structured entities [abstract]
ifrs-full DisclosureOfUnconsolidatedStructuredEntitiesExplanatory Text block label Disclosure of unconsolidated structured entities [text block] IFRS 12.B4 e Disclosure
ifrs-full DisclosureOfUnconsolidatedStructuredEntitiesExplanatory Text block documentation The disclosure of unconsolidated structured entities. [Refer: Total for all unconsolidated structured entities [member]] IFRS 12.B4 e Disclosure
ifrs-full DisclosureOfUnconsolidatedStructuredEntitiesLineItems Line items label Disclosure of unconsolidated structured entities [line items]
ifrs-full DisclosureOfUnconsolidatedStructuredEntitiesLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfUnconsolidatedStructuredEntitiesTable Table label Disclosure of unconsolidated structured entities [table] IFRS 12.B4 e Disclosure
ifrs-full DisclosureOfUnconsolidatedStructuredEntitiesTable Table documentation Schedule disclosing information related to unconsolidated structured entities. IFRS 12.B4 e Disclosure
ifrs-full DisclosureOfVoluntaryChangeInAccountingPolicyAbstract label Disclosure of voluntary change in accounting policy [abstract]
ifrs-full DisclosureOfVoluntaryChangeInAccountingPolicyLineItems Line items label Disclosure of voluntary change in accounting policy [line items]
ifrs-full DisclosureOfVoluntaryChangeInAccountingPolicyLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfVoluntaryChangeInAccountingPolicyTable Table label Disclosure of voluntary change in accounting policy [table] IAS 8.29 Disclosure
ifrs-full DisclosureOfVoluntaryChangeInAccountingPolicyTable Table documentation Schedule disclosing information related to a voluntary change in accounting policy. IAS 8.29 Disclosure
ifrs-full DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsAbstract label Disclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [abstract]
ifrs-full DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsExplanatory Text block label Disclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [text block] IFRS 17.120 Disclosure
ifrs-full DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsExplanatory Text block documentation The disclosure of the yield curve used to discount cash flows that do not vary based on the returns on underlying items, applying paragraph 36 of IFRS 17. IFRS 17.120 Disclosure
ifrs-full DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsLineItems Line items label Disclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [line items]
ifrs-full DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsTable Table label Disclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [table] IFRS 17.120 Disclosure
ifrs-full DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsTable Table documentation Schedule disclosing information related to the yield curve used to discount cash flows that do not vary based on the returns on underlying items. IFRS 17.120 Disclosure
ifrs-full DisclosureThatRelatedPartyTransactionsWereMadeOnTermsEquivalentToThoseThatPrevailInArmsLengthTransactions Text label Disclosure that related party transactions were made on terms equivalent to those that prevail in arm’s length transactions IAS 24.23 Disclosure
ifrs-full DisclosureThatRelatedPartyTransactionsWereMadeOnTermsEquivalentToThoseThatPrevailInArmsLengthTransactions Text documentation The disclosure that related party transactions were made on terms equivalent to those that prevail in arm’s length transactions, made only if such terms can be substantiated. IAS 24.23 Disclosure
ifrs-full DisclosureWhetherLoansPayableInDefaultRemediedOrTermsOfLoansPayableRenegotiatedBeforeAuthorisationForIssueOfFinancialStatements Text label Explanation of whether default was remedied or terms of loans payable were renegotiated before financial statements were authorised for issue IFRS 7.18 c Disclosure
ifrs-full DisclosureWhetherLoansPayableInDefaultRemediedOrTermsOfLoansPayableRenegotiatedBeforeAuthorisationForIssueOfFinancialStatements Text documentation The explanation of whether a default on loans payable was remedied, or terms of the loans payable were renegotiated, before the financial statements were authorised for issue. IFRS 7.18 c Disclosure
ifrs-full DiscontinuedOperationsMember Member label Discontinued operations [member] IFRS 5 – Presentation and disclosure Disclosure
ifrs-full DiscontinuedOperationsMember Member documentation This member stands for a component of an entity that either has been disposed of or is classified as held for sale, and that: (a) represents a separate major line of business or geographical area of operations; (b) is part of a single co-ordinated plan to dispose of a separate major line of business or geographical area of operations; or (c) is a subsidiary acquired exclusively with a view to resale. A component of an entity comprises operations and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the entity. [Refer: Total for all subsidiaries [member]] IFRS 5 – Presentation and disclosure Disclosure
ifrs-full DiscountedCashFlowMember Member label Discounted cash flow [member] IFRS 13.B11 a Example, IFRS 13.IE63 Example
ifrs-full DiscountedCashFlowMember Member documentation This member stands for a specific valuation technique consistent with the income approach that involves analysing future cash flow amounts through the application of present value techniques and inputs (for example, weighted average cost of capital, long-term revenue growth rate, long-term pre-tax operating margin, discount for lack of marketability, control premium). [Refer: Income approach [member]; Weighted average [member]] IFRS 13.B11 a Example, IFRS 13.IE63 Example
ifrs-full DiscountedUnguaranteedResidualValueOfAssetsSubjectToFinanceLease Monetary, instant, debit label Discounted unguaranteed residual value of assets subject to finance lease IFRS 16.94 Disclosure
ifrs-full DiscountedUnguaranteedResidualValueOfAssetsSubjectToFinanceLease Monetary, instant, debit documentation The amount of the discounted unguaranteed residual value of assets subject to finance leases. Unguaranteed residual value is the portion of the residual value of the underlying asset, the realisation of which by a lessor is not assured or is guaranteed solely by a party related to the lessor. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset. IFRS 16.94 Disclosure
ifrs-full DiscountRateMeasurementInputMember Member label Discount rate, measurement input [member] IFRS 13.93 d Common practice
ifrs-full DiscountRateMeasurementInputMember Member documentation This member stands for a discount rate used as a measurement input used in valuation techniques based on a present value calculation. IFRS 13.93 d Common practice
ifrs-full DiscountRateUsedInCurrentMeasurementOfFairValueLessCostsOfDisposal Percent label Discount rate used in current measurement of fair value less costs of disposal IAS 36.130 f (iii) Disclosure
ifrs-full DiscountRateUsedInCurrentMeasurementOfFairValueLessCostsOfDisposal Percent documentation The discount rate used in the current measurement of fair value less costs of disposal. IAS 36.130 f (iii) Disclosure
ifrs-full DiscountRateUsedInPreviousMeasurementOfFairValueLessCostsOfDisposal Percent label Discount rate used in previous measurement of fair value less costs of disposal IAS 36.130 f (iii) Disclosure
ifrs-full DiscountRateUsedInPreviousMeasurementOfFairValueLessCostsOfDisposal Percent documentation The discount rate used in the previous measurement of fair value less costs of disposal. IAS 36.130 f (iii) Disclosure
ifrs-full DiscountRateUsedToReflectTimeValueOfMoneyRegulatoryDeferralAccountBalances Percent label Discount rate used to reflect time value of money, regulatory deferral account balances IFRS 14.33 b Disclosure
ifrs-full DiscountRateUsedToReflectTimeValueOfMoneyRegulatoryDeferralAccountBalances Percent documentation The discount rate used to reflect the time value of money that is applicable to regulatory deferral account balances. [Refer: Regulatory deferral account balances [domain]] IFRS 14.33 b Disclosure
ifrs-full DiscussionOfImpactThatInitialApplicationOfIFRSIsExpectedToHaveOnFinancialStatements Text label Discussion of impact that initial application of new IFRS is expected to have on financial statements IAS 8.31 e (i) Example
ifrs-full DiscussionOfImpactThatInitialApplicationOfIFRSIsExpectedToHaveOnFinancialStatements Text documentation The discussion of the impact that the initial application of a new IFRS is expected to have on financial statements. IAS 8.31 e (i) Example
ifrs-full DisposalGroupsClassifiedAsHeldForSaleMember Member label Disposal groups classified as held for sale [member] IFRS 5 – Presentation and disclosure Disclosure, IFRS 5.38 Common practice
ifrs-full DisposalGroupsClassifiedAsHeldForSaleMember Member documentation This member stands for groups of assets, which are to be disposed of together as a group in a single transaction, and the liabilities directly associated with those assets that will be transferred in the transaction. IFRS 5 – Presentation and disclosure Disclosure, IFRS 5.38 Common practice
ifrs-full DisposalOfMajorSubsidiaryMember Member label Disposal of major subsidiary [member] IAS 10.22 a Example
ifrs-full DisposalOfMajorSubsidiaryMember Member documentation This member stands for the disposal of a major subsidiary. [Refer: Total for all subsidiaries [member]] IAS 10.22 a Example
ifrs-full DisposalsAndRetirementsIntangibleAssetsAndGoodwill (Monetary), duration, credit label Disposals and retirements, intangible assets and goodwill IAS 38.118 e Common practice
ifrs-full DisposalsAndRetirementsIntangibleAssetsAndGoodwill (Monetary), duration, credit negatedTotalLabel Total disposals and retirements, intangible assets and goodwill IAS 38.118 e Common practice
ifrs-full DisposalsAndRetirementsIntangibleAssetsAndGoodwill (Monetary), duration, credit documentation The decrease in intangible assets and goodwill resulting from disposals and retirements. [Refer: Intangible assets and goodwill] IAS 38.118 e Common practice
ifrs-full DisposalsAndRetirementsIntangibleAssetsAndGoodwillAbstract label Disposals and retirements, intangible assets and goodwill [abstract]
ifrs-full DisposalsAndRetirementsIntangibleAssetsOtherThanGoodwill (Monetary), duration, credit label Disposals and retirements, intangible assets other than goodwill IAS 38.118 e Common practice
ifrs-full DisposalsAndRetirementsIntangibleAssetsOtherThanGoodwill (Monetary), duration, credit negatedTotalLabel Total disposals and retirements, intangible assets other than goodwill IAS 38.118 e Common practice
ifrs-full DisposalsAndRetirementsIntangibleAssetsOtherThanGoodwill (Monetary), duration, credit documentation The decrease in intangible assets other than goodwill resulting from disposals and retirements. [Refer: Intangible assets other than goodwill] IAS 38.118 e Common practice
ifrs-full DisposalsAndRetirementsIntangibleAssetsOtherThanGoodwillAbstract label Disposals and retirements, intangible assets other than goodwill [abstract]
ifrs-full DisposalsAndRetirementsPropertyPlantAndEquipment (Monetary), duration, credit label Disposals and retirements, property, plant and equipment IAS 16.73 e Common practice
ifrs-full DisposalsAndRetirementsPropertyPlantAndEquipment (Monetary), duration, credit negatedTotalLabel Total disposals and retirements, property, plant and equipment IAS 16.73 e Common practice
ifrs-full DisposalsAndRetirementsPropertyPlantAndEquipment (Monetary), duration, credit documentation The decrease in property, plant and equipment resulting from disposals and retirements. [Refer: Property, plant and equipment] IAS 16.73 e Common practice
ifrs-full DisposalsAndRetirementsPropertyPlantAndEquipmentAbstract label Disposals and retirements, property, plant and equipment [abstract]
ifrs-full DisposalsAndRetirementsPropertyPlantAndEquipmentIncludingRightofuseAssets (Monetary), duration, credit label Disposals and retirements, property, plant and equipment including right-of-use assets IAS 16.73 e Common practice
ifrs-full DisposalsAndRetirementsPropertyPlantAndEquipmentIncludingRightofuseAssets (Monetary), duration, credit negatedTotalLabel Total disposals and retirements, property, plant and equipment including right-of-use assets IAS 16.73 e Common practice
ifrs-full DisposalsAndRetirementsPropertyPlantAndEquipmentIncludingRightofuseAssets (Monetary), duration, credit documentation The decrease in property, plant and equipment including right-of-use assets resulting from disposals and retirements. [Refer: Property, plant and equipment including right-of-use assets] IAS 16.73 e Common practice
ifrs-full DisposalsAndRetirementsPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract label Disposals and retirements, property, plant and equipment, including right-of-use assets [abstract]
ifrs-full DisposalsAndRetirementsRightofuseAssets (Monetary), duration, credit label Disposals and retirements, right-of-use assets IAS 16.73 e Common practice
ifrs-full DisposalsAndRetirementsRightofuseAssets (Monetary), duration, credit negatedTotalLabel Total disposals and retirements, right-of-use assets IAS 16.73 e Common practice
ifrs-full DisposalsAndRetirementsRightofuseAssets (Monetary), duration, credit documentation The decrease in right-of-use assets resulting from disposals and retirements. [Refer: Right-of-use assets] IAS 16.73 e Common practice
ifrs-full DisposalsAndRetirementsRightofuseAssetsAbstract label Disposals and retirements, right-of-use assets [abstract]
ifrs-full DisposalsBiologicalAssets (Monetary), duration, credit label Disposals, biological assets IAS 41.50 c Disclosure
ifrs-full DisposalsBiologicalAssets (Monetary), duration, credit negatedLabel Disposals, biological assets IAS 41.50 c Disclosure
ifrs-full DisposalsBiologicalAssets (Monetary), duration, credit documentation The decrease in biological assets resulting from disposals. [Refer: Biological assets] IAS 41.50 c Disclosure
ifrs-full DisposalsIntangibleAssetsAndGoodwill (Monetary), duration, credit label Disposals, intangible assets and goodwill IAS 38.118 e (ii) Common practice
ifrs-full DisposalsIntangibleAssetsAndGoodwill (Monetary), duration, credit negatedLabel Disposals, intangible assets and goodwill IAS 38.118 e (ii) Common practice
ifrs-full DisposalsIntangibleAssetsAndGoodwill (Monetary), duration, credit documentation The decrease in intangible assets and goodwill resulting from disposals. [Refer: Intangible assets and goodwill] IAS 38.118 e (ii) Common practice
ifrs-full DisposalsIntangibleAssetsOtherThanGoodwill (Monetary), duration, credit label Disposals, intangible assets other than goodwill IAS 38.118 e (ii) Disclosure
ifrs-full DisposalsIntangibleAssetsOtherThanGoodwill (Monetary), duration, credit negatedLabel Disposals, intangible assets other than goodwill IAS 38.118 e (ii) Disclosure
ifrs-full DisposalsIntangibleAssetsOtherThanGoodwill (Monetary), duration, credit documentation The decrease in intangible assets other than goodwill resulting from disposals. [Refer: Intangible assets other than goodwill] IAS 38.118 e (ii) Disclosure
ifrs-full DisposalsInvestmentProperty (Monetary), duration, credit label Disposals, investment property IAS 40.76 c Disclosure, IAS 40.79 d (iii) Disclosure
ifrs-full DisposalsInvestmentProperty (Monetary), duration, credit negatedLabel Disposals, investment property IAS 40.76 c Disclosure, IAS 40.79 d (iii) Disclosure
ifrs-full DisposalsInvestmentProperty (Monetary), duration, credit documentation The decrease in investment property resulting from disposals. [Refer: Investment property] IAS 40.76 c Disclosure, IAS 40.79 d (iii) Disclosure
ifrs-full DisposalsPropertyPlantAndEquipment (Monetary), duration, credit label Disposals, property, plant and equipment IAS 16.73 e (ii) Disclosure
ifrs-full DisposalsPropertyPlantAndEquipment (Monetary), duration, credit negatedLabel Disposals, property, plant and equipment IAS 16.73 e (ii) Disclosure
ifrs-full DisposalsPropertyPlantAndEquipment (Monetary), duration, credit documentation The decrease in property, plant and equipment resulting from disposals. [Refer: Property, plant and equipment] IAS 16.73 e (ii) Disclosure
ifrs-full DisposalsPropertyPlantAndEquipmentIncludingRightofuseAssets (Monetary), duration, credit label Disposals, property, plant and equipment including right-of-use assets IAS 16.73 e Common practice
ifrs-full DisposalsPropertyPlantAndEquipmentIncludingRightofuseAssets (Monetary), duration, credit negatedLabel Disposals, property, plant and equipment including right-of-use assets IAS 16.73 e Common practice
ifrs-full DisposalsPropertyPlantAndEquipmentIncludingRightofuseAssets (Monetary), duration, credit documentation The decrease in property, plant and equipment including right-of-use assets resulting from disposals. [Refer: Property, plant and equipment including right-of-use assets] IAS 16.73 e Common practice
ifrs-full DisposalsRightofuseAssets (Monetary), duration, credit label Disposals, right-of-use assets IAS 16.73 e Common practice
ifrs-full DisposalsRightofuseAssets (Monetary), duration, credit negatedLabel Disposals, right-of-use assets IAS 16.73 e Common practice
ifrs-full DisposalsRightofuseAssets (Monetary), duration, credit documentation The decrease in right-of-use assets resulting from disposals. [Refer: Right-of-use assets] IAS 16.73 e Common practice
ifrs-full DistributionAndAdministrativeExpense Monetary, duration, debit label Distribution and administrative expense IAS 1.85 Common practice
ifrs-full DistributionAndAdministrativeExpense Monetary, duration, debit documentation The amount of expense relating to distribution costs and administrative expenses. [Refer: Administrative expenses; Distribution costs] IAS 1.85 Common practice
ifrs-full DistributionCosts (Monetary), duration, debit label Distribution costs IAS 1.103 Example, IAS 1.99 Disclosure
ifrs-full DistributionCosts (Monetary), duration, debit negatedLabel Distribution costs IAS 1.103 Example, IAS 1.99 Disclosure
ifrs-full DistributionCosts (Monetary), duration, debit documentation The amount of costs relating to the distribution of goods and services. IAS 1.103 Example, IAS 1.99 Disclosure
ifrs-full DividendPayables Monetary, instant, credit label Dividend payables IAS 1.55 Common practice
ifrs-full DividendPayables Monetary, instant, credit documentation The amount of dividends that the company has declared but not yet paid. IAS 1.55 Common practice
ifrs-full DividendsClassifiedAsExpense Monetary, duration, debit label Dividends classified as expense IAS 32.40 Example
ifrs-full DividendsClassifiedAsExpense Monetary, duration, debit documentation The amount of dividends classified as an expense. IAS 32.40 Example
ifrs-full DividendsPaid (Monetary), duration, debit label Dividends recognised as distributions to owners IAS 1.107 Disclosure
ifrs-full DividendsPaid (Monetary), duration, debit negatedLabel Dividends recognised as distributions to owners IAS 1.107 Disclosure
ifrs-full DividendsPaid (Monetary), duration, debit documentation The amount of dividends recognised as distributions to owners. IAS 1.107 Disclosure
ifrs-full DividendsPaidClassifiedAsFinancingActivities (Monetary), duration, credit label Dividends paid, classified as financing activities IAS 7.31 Disclosure
ifrs-full DividendsPaidClassifiedAsFinancingActivities (Monetary), duration, credit negatedTerseLabel Dividends paid IAS 7.31 Disclosure
ifrs-full DividendsPaidClassifiedAsFinancingActivities (Monetary), duration, credit documentation The cash outflow for dividends paid by the entity, classified as financing activities. IAS 7.31 Disclosure
ifrs-full DividendsPaidClassifiedAsOperatingActivities (Monetary), duration, credit label Dividends paid, classified as operating activities IAS 7.31 Disclosure
ifrs-full DividendsPaidClassifiedAsOperatingActivities (Monetary), duration, credit negatedTerseLabel Dividends paid IAS 7.31 Disclosure
ifrs-full DividendsPaidClassifiedAsOperatingActivities (Monetary), duration, credit documentation The cash outflow for dividends paid by the entity, classified as operating activities. IAS 7.31 Disclosure
ifrs-full DividendsPaidOrdinaryShares Monetary, duration, debit label Dividends paid, ordinary shares IAS 34.16A f Disclosure
ifrs-full DividendsPaidOrdinaryShares Monetary, duration, debit documentation The amount of dividends paid by the entity on ordinary shares. [Refer: Ordinary shares [member]] IAS 34.16A f Disclosure
ifrs-full DividendsPaidOrdinarySharesPerShare Per share label Dividends paid, ordinary shares per share IAS 34.16A f Disclosure
ifrs-full DividendsPaidOrdinarySharesPerShare Per share documentation The amount of dividends paid per ordinary share. IAS 34.16A f Disclosure
ifrs-full DividendsPaidOtherShares Monetary, duration, debit label Dividends paid, other shares IAS 34.16A f Disclosure
ifrs-full DividendsPaidOtherShares Monetary, duration, debit documentation The amount of dividends paid by the entity on shares other than ordinary shares. [Refer: Ordinary shares [member]] IAS 34.16A f Disclosure
ifrs-full DividendsPaidOtherSharesPerShare Per share label Dividends paid, other shares per share IAS 34.16A f Disclosure
ifrs-full DividendsPaidOtherSharesPerShare Per share documentation The amount of dividends paid per other share. IAS 34.16A f Disclosure
ifrs-full DividendsPaidToEquityHoldersOfParentClassifiedAsFinancingActivities Monetary, duration, credit label Dividends paid to equity holders of parent, classified as financing activities IAS 7.17 Common practice
ifrs-full DividendsPaidToEquityHoldersOfParentClassifiedAsFinancingActivities Monetary, duration, credit documentation The cash outflow for dividends paid to equity holders of the parent, classified as financing activities. IAS 7.17 Common practice
ifrs-full DividendsPaidToNoncontrollingInterests Monetary, duration, credit label Dividends paid to non-controlling interests IFRS 12.B10 a Disclosure
ifrs-full DividendsPaidToNoncontrollingInterests Monetary, duration, credit documentation The amount of dividends paid to non-controlling interests. [Refer: Non-controlling interests] IFRS 12.B10 a Disclosure
ifrs-full DividendsPaidToNoncontrollingInterestsClassifiedAsFinancingActivities Monetary, duration, credit label Dividends paid to non-controlling interests, classified as financing activities IAS 7.17 Common practice
ifrs-full DividendsPaidToNoncontrollingInterestsClassifiedAsFinancingActivities Monetary, duration, credit documentation The cash outflow for dividends paid to non-controlling interests, classified as financing activities. [Refer: Non-controlling interests; Dividends paid to non-controlling interests] IAS 7.17 Common practice
ifrs-full DividendsPayable Monetary, instant, credit label Dividends payable, non-cash assets distributions IFRIC 17.16 a Disclosure
ifrs-full DividendsPayable Monetary, instant, credit documentation The amount of dividends payable by means of the distribution of non-cash assets to owners. IFRIC 17.16 a Disclosure
ifrs-full DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners Monetary, duration label Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners IAS 10.13 Disclosure, IAS 1.137 a Disclosure
ifrs-full DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners Monetary, duration 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]] IAS 10.13 Disclosure, IAS 1.137 a Disclosure
ifrs-full DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners Monetary, duration documentation The amount of dividends proposed or declared after the reporting period but before financial statements are authorised for issue. Such dividends are not recognised as a liability at the end of the reporting period because no obligation exists at that time. IAS 10.13 Disclosure, IAS 1.137 a Disclosure
ifrs-full DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare Per share label Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners per share IAS 1.137 a Disclosure
ifrs-full DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare Per share documentation The amount, per share, of dividends proposed or declared before financial statements were authorised for issue but not recognised as distribution to owners. IAS 1.137 a Disclosure
ifrs-full DividendsReceived Monetary, duration, debit label Dividends received IFRS 12.B12 a Disclosure
ifrs-full DividendsReceived Monetary, duration, debit documentation The amount of dividends received. IFRS 12.B12 a Disclosure
ifrs-full DividendsReceivedClassifiedAsInvestingActivities Monetary, duration, debit label Dividends received, classified as investing activities IAS 7.31 Disclosure
ifrs-full DividendsReceivedClassifiedAsInvestingActivities Monetary, duration, debit terseLabel Dividends received IAS 7.31 Disclosure
ifrs-full DividendsReceivedClassifiedAsInvestingActivities Monetary, duration, debit documentation The cash inflow from dividends received, classified as investing activities. [Refer: Dividends received] IAS 7.31 Disclosure
ifrs-full DividendsReceivedClassifiedAsOperatingActivities Monetary, duration, debit label Dividends received, classified as operating activities IAS 7.31 Disclosure
ifrs-full DividendsReceivedClassifiedAsOperatingActivities Monetary, duration, debit terseLabel Dividends received IAS 7.31 Disclosure
ifrs-full DividendsReceivedClassifiedAsOperatingActivities Monetary, duration, debit documentation The cash inflow from dividends received, classified as operating activities. [Refer: Dividends received] IAS 7.31 Disclosure
ifrs-full DividendsReceivedFromAssociatesClassifiedAsInvestingActivities Monetary, duration, debit label Dividends received from associates, classified as investing activities IAS 7.16 Common practice
ifrs-full DividendsReceivedFromAssociatesClassifiedAsInvestingActivities Monetary, duration, debit documentation The cash inflow representing dividends received from associates, classified as investing activities. [Refer: Total for all associates [member]; Dividends received] IAS 7.16 Common practice
ifrs-full DividendsReceivedFromInvestmentsAccountedForUsingEquityMethodClassifiedAsInvestingActivities Monetary, duration, debit label Dividends received from investments accounted for using equity method, classified as investing activities IAS 7.16 Common practice
ifrs-full DividendsReceivedFromInvestmentsAccountedForUsingEquityMethodClassifiedAsInvestingActivities Monetary, duration, debit documentation The cash inflow representing dividends received from investments that are accounted for using the equity method, classified as investing activities. [Refer: Investments accounted for using equity method; Dividends received] IAS 7.16 Common practice
ifrs-full DividendsReceivedFromJointVenturesClassifiedAsInvestingActivities Monetary, duration, debit label Dividends received from joint ventures, classified as investing activities IAS 7.16 Common practice
ifrs-full DividendsReceivedFromJointVenturesClassifiedAsInvestingActivities Monetary, duration, debit documentation The cash inflow representing dividends received from joint ventures, classified as investing activities. [Refer: Total for all joint ventures [member]; Dividends received] IAS 7.16 Common practice
ifrs-full DividendsRecognisedAsDistributionsToNoncontrollingInterests Monetary, duration, debit label Dividends recognised as distributions to non-controlling interests IAS 1.106 d Common practice
ifrs-full DividendsRecognisedAsDistributionsToNoncontrollingInterests Monetary, duration, debit documentation The amount of dividends recognised as distributions to non-controlling interests. [Refer: Non-controlling interests] IAS 1.106 d Common practice
ifrs-full DividendsRecognisedAsDistributionsToOwnersOfParent Monetary, duration, debit label Dividends recognised as distributions to owners of parent IAS 1.106 d Common practice
ifrs-full DividendsRecognisedAsDistributionsToOwnersOfParent Monetary, duration, debit documentation The amount of dividends recognised as distributions to owners of the parent. [Refer: Parent [member]] IAS 1.106 d Common practice
ifrs-full DividendsRecognisedAsDistributionsToOwnersOfParentRelatingToCurrentYear Monetary, duration, debit label Dividends recognised as distributions to owners of parent, relating to current year IAS 1.106 d Common practice
ifrs-full DividendsRecognisedAsDistributionsToOwnersOfParentRelatingToCurrentYear Monetary, duration, debit documentation The amount of dividends relating to the current year, recognised as distributions to owners of the parent. [Refer: Parent [member]] IAS 1.106 d Common practice
ifrs-full DividendsRecognisedAsDistributionsToOwnersOfParentRelatingToPriorYears Monetary, duration, debit label Dividends recognised as distributions to owners of parent, relating to prior years IAS 1.106 d Common practice
ifrs-full DividendsRecognisedAsDistributionsToOwnersOfParentRelatingToPriorYears Monetary, duration, debit documentation The amount of dividends relating to prior years, recognised as distributions to owners of the parent. [Refer: Parent [member]] IAS 1.106 d Common practice
ifrs-full DividendsRecognisedAsDistributionsToOwnersPerShare Per share label Dividends recognised as distributions to owners per share IAS 1.107 Disclosure
ifrs-full DividendsRecognisedAsDistributionsToOwnersPerShare Per share documentation The amount, per share, of dividends recognised as distributions to owners. IAS 1.107 Disclosure
ifrs-full DividendsRecognisedForInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeDerecognisedDuringPeriod Monetary, duration, credit label Dividends recognised for investments in equity instruments designated at fair value through other comprehensive income, derecognised during period IFRS 7.11A d Disclosure
ifrs-full DividendsRecognisedForInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeDerecognisedDuringPeriod Monetary, duration, credit documentation The amount of dividends related to investments in equity instruments that the entity has designated at fair value through other comprehensive income, derecognised during the reporting period. [Refer: Investments in equity instruments designated at fair value through other comprehensive income [member]] IFRS 7.11A d Disclosure
ifrs-full DividendsRecognisedForInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeHeldAtEndOfReportingPeriod Monetary, duration, credit label Dividends recognised for investments in equity instruments designated at fair value through other comprehensive income, held at end of reporting period IFRS 7.11A d Disclosure
ifrs-full DividendsRecognisedForInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeHeldAtEndOfReportingPeriod Monetary, duration, credit documentation The amount of dividends related to investments in equity instruments that the entity has designated at fair value through other comprehensive income, held at the end of the reporting period. [Refer: Investments in equity instruments designated at fair value through other comprehensive income [member]] IFRS 7.11A d Disclosure
ifrs-full DomicileOfEntity Text label Domicile of entity IAS 1.138 a Disclosure
ifrs-full DomicileOfEntity Text documentation The country of domicile of the entity. [Refer: Country of domicile [member]] IAS 1.138 a Disclosure
ifrs-full DonationsAndSubsidiesExpense Monetary, duration, debit label Donations and subsidies expense IAS 1.112 c Common practice
ifrs-full DonationsAndSubsidiesExpense Monetary, duration, debit documentation The amount of expense arising from donations and subsidies. IAS 1.112 c Common practice
ifrs-full EarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinarySharesAbstract label Earnings (loss) per instrument, participating equity instruments other than ordinary shares [abstract]
ifrs-full EarningsPerShareAbstract label Earnings per share [abstract]
ifrs-full EarningsPerShareExplanatory Text block label Earnings per share [text block] IAS 33.66 Disclosure
ifrs-full EarningsPerShareExplanatory Text block documentation The disclosure of earnings per share. IAS 33.66 Disclosure
ifrs-full EarningsPerShareLineItems Line items label Earnings per share [line items]
ifrs-full EarningsPerShareLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full EarningsPerShareTable Table label Earnings per share [table] IAS 33.66 Disclosure
ifrs-full EarningsPerShareTable Table documentation Schedule disclosing information related to earnings per share. IAS 33.66 Disclosure
ifrs-full EffectiveDateOfRevaluationRightofuseAssets Text label Effective date of revaluation, right-of-use assets IFRS 16.57 Disclosure
ifrs-full EffectiveDateOfRevaluationRightofuseAssets Text documentation The effective date of the revaluation for right-of-use assets stated at revalued amounts. [Refer: Right-of-use assets] IFRS 16.57 Disclosure
ifrs-full EffectiveDatesOfRevaluationIntangibleAssetsOtherThanGoodwill Text label Effective dates of revaluation, intangible assets other than goodwill IAS 38.124 a (i) Disclosure
ifrs-full EffectiveDatesOfRevaluationIntangibleAssetsOtherThanGoodwill Text documentation The effective dates of revaluation for classes of intangible assets other than goodwill stated at revalued amounts. [Refer: Intangible assets other than goodwill] IAS 38.124 a (i) Disclosure
ifrs-full EffectiveDatesOfRevaluationPropertyPlantAndEquipment Text label Effective dates of revaluation, property, plant and equipment IAS 16.77 a Disclosure
ifrs-full EffectiveDatesOfRevaluationPropertyPlantAndEquipment Text documentation The effective dates of the revaluation for items of property, plant and equipment stated at revalued amounts. [Refer: Property, plant and equipment] IAS 16.77 a Disclosure
ifrs-full EffectiveInterestRateDeterminedOnDateOfReclassificationOfFinancialAssetsFirstApplicationOfIFRS9 Percent label Effective interest rate determined on date of reclassification of financial assets out of fair value through profit or loss category, initial application of IFRS 9 IFRS 7.42N a Disclosure
ifrs-full EffectiveInterestRateDeterminedOnDateOfReclassificationOfFinancialAssetsFirstApplicationOfIFRS9 Percent documentation The effective interest rate determined on the date that the entity reclassifies its financial assets out of fair value through profit or loss category as a result of the transition to IFRS 9. [Refer: Financial assets] IFRS 7.42N a Disclosure
ifrs-full EffectiveInterestRateDeterminedOnDateOfReclassificationOfFinancialLiabilitiesFirstApplicationOfIFRS9 Percent label Effective interest rate determined on date of reclassification of financial liabilities out of fair value through profit or loss category, initial application of IFRS 9 IFRS 7.42N a Disclosure
ifrs-full EffectiveInterestRateDeterminedOnDateOfReclassificationOfFinancialLiabilitiesFirstApplicationOfIFRS9 Percent documentation The effective interest rate determined on the date that the entity reclassifies its financial liabilities out of fair value through profit or loss category as a result of the transition to IFRS 9. [Refer: Financial liabilities] IFRS 7.42N a Disclosure
ifrs-full EffectiveInterestRateOfFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssets Percent label Effective interest rate of financial assets reclassified out of available-for-sale financial assets Expired 2023-01-01 IFRS 7.12A f Disclosure
ifrs-full EffectiveInterestRateOfFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssets Percent commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.12A f Disclosure
ifrs-full EffectiveInterestRateOfFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssets Percent documentation The effective interest rate of financial assets reclassified out of the available-for-sale measurement category. [Refer: Financial assets] Expired 2023-01-01 IFRS 7.12A f Disclosure
ifrs-full EffectiveInterestRateOfFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLoss Percent label Effective interest rate of financial assets reclassified out of financial assets at fair value through profit or loss Expired 2023-01-01 IFRS 7.12A f Disclosure
ifrs-full EffectiveInterestRateOfFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLoss Percent commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.12A f Disclosure
ifrs-full EffectiveInterestRateOfFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLoss Percent documentation The effective interest rate of financial assets reclassified out of the fair value through profit or loss measurement category. [Refer: Financial assets at fair value through profit or loss] Expired 2023-01-01 IFRS 7.12A f Disclosure
ifrs-full EffectOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesAxis Axis label Effect of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [axis] IFRS 17.113 b Disclosure
ifrs-full EffectOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesAxis Axis 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 17.113 b Disclosure
ifrs-full EffectOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesMember Member label Effect of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [member] IFRS 17.113 b Disclosure
ifrs-full EffectOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesMember Member documentation This member stands for the effect of the adjustments for financial statement line items affected by the change of the basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features; Insurance finance income (expenses)] IFRS 17.113 b Disclosure
ifrs-full EffectOfAssetCeilingMember Member label Effect of asset ceiling [member] IAS 19.140 a (iii) Disclosure
ifrs-full EffectOfAssetCeilingMember Member documentation This member stands for the effect of asset ceiling in a defined benefit plan. Asset ceiling is the present value of any economic benefits available in the form of refunds from the defined benefit plan or reductions in future contributions to the defined benefit plan. [Refer: Defined benefit plans [domain]] IAS 19.140 a (iii) Disclosure
ifrs-full EffectOfExchangeRateChangesOnCashAndCashEquivalents Monetary, duration, debit label Effect of exchange rate changes on cash and cash equivalents IAS 7.25 Disclosure, IAS 7.28 Disclosure
ifrs-full EffectOfExchangeRateChangesOnCashAndCashEquivalents Monetary, duration, debit documentation The effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency. [Refer: Cash and cash equivalents] IAS 7.25 Disclosure, IAS 7.28 Disclosure
ifrs-full EffectOfExchangeRateChangesOnCashAndCashEquivalentsAbstract label Effect of exchange rate changes on cash and cash equivalents [abstract]
ifrs-full EffectOfTransitionToIFRSsMember Member label Effect of transition to IFRSs [member] IFRS 1.24 Disclosure
ifrs-full EffectOfTransitionToIFRSsMember Member documentation This member stands for the financial effect of the transition from previous GAAP to IFRSs. [Refer: Previous GAAP [member]; IFRSs [member]] IFRS 1.24 Disclosure
ifrs-full EffectOnAdjustmentToContractualServiceMarginOfChoiceNotToAdjustContractualServiceMarginForSomeChangesInFulfilmentCashFlowsForContractsWithDirectParticipationFeatures Monetary, duration, credit label Effect on adjustment to contractual service margin of choice not to adjust contractual service margin for some changes in fulfilment cash flows for contracts with direct participation features IFRS 17.112 Disclosure
ifrs-full EffectOnAdjustmentToContractualServiceMarginOfChoiceNotToAdjustContractualServiceMarginForSomeChangesInFulfilmentCashFlowsForContractsWithDirectParticipationFeatures Monetary, duration, credit documentation The amount of the effect on the adjustment to the contractual service margin in the current period of a choice not to adjust the contractual service margin for some changes in the fulfilment cash flows of contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features] IFRS 17.112 Disclosure
ifrs-full EightYearsBeforeReportingYearMember Member label Eight years before reporting year [member] IFRS 17.130 Disclosure
ifrs-full EightYearsBeforeReportingYearMember Member documentation This member stands for a year that ended eight years before the end of the reporting year. IFRS 17.130 Disclosure
ifrs-full ElectricityDistributionMember Member label Electricity distribution [member] IFRS 14.33 Example, IFRS 14.IE2 Example
ifrs-full ElectricityDistributionMember Member documentation This member stands for an entity’s activity related to distribution of electricity. IFRS 14.33 Example, IFRS 14.IE2 Example
ifrs-full EliminationOfIntersegmentAmountsMember Member label Elimination of intersegment amounts [member] IFRS 8.28 Example, IFRS 8.IG4 Example
ifrs-full EliminationOfIntersegmentAmountsMember Member documentation This member stands for the elimination of intersegment amounts in the reconciliations of total segment amounts to amounts recognised in the entity’s financial statements. IFRS 8.28 Example, IFRS 8.IG4 Example
ifrs-full EmployeeBenefitsExpense (Monetary), duration, debit label Employee benefits expense IAS 1.102 Example, IAS 1.104 Disclosure, IAS 1.99 Disclosure
ifrs-full EmployeeBenefitsExpense (Monetary), duration, debit negatedLabel Employee benefits expense IAS 1.102 Example, IAS 1.104 Disclosure, IAS 1.99 Disclosure
ifrs-full EmployeeBenefitsExpense (Monetary), duration, debit totalLabel Total employee benefits expense IAS 1.102 Example, IAS 1.104 Disclosure, IAS 1.99 Disclosure
ifrs-full EmployeeBenefitsExpense (Monetary), duration, debit commentaryGuidance Use this line item to tag employee benefits expenses including expenses from share-based payment transactions with employees (or when expenses from share-based payment transactions with employees are zero). Do NOT use this line item to tag employee benefits expenses excluding expenses from share-based payment transactions with employees. IAS 1.102 Example, IAS 1.104 Disclosure, IAS 1.99 Disclosure
ifrs-full EmployeeBenefitsExpense (Monetary), duration, debit documentation The expense of all forms of consideration given by an entity in exchange for a service rendered by employees or for the termination of employment. IAS 1.102 Example, IAS 1.104 Disclosure, IAS 1.99 Disclosure
ifrs-full EmployeeContributions Monetary, duration, credit label Employee contributions IAS 26.35 b (ii) Disclosure
ifrs-full EmployeeContributions Monetary, duration, credit documentation The amount of employee contributions to retirement benefit plans. IAS 26.35 b (ii) Disclosure
ifrs-full EmployerContributions Monetary, duration, credit label Employer contributions IAS 26.35 b (i) Disclosure
ifrs-full EmployerContributions Monetary, duration, credit documentation The amount of employer contributions to retirement benefit plans. IAS 26.35 b (i) Disclosure
ifrs-full EnergyExpense Monetary, duration, debit label Energy expense IAS 1.112 c Common practice
ifrs-full EnergyExpense Monetary, duration, debit documentation The amount of expense arising from the consumption of energy. IAS 1.112 c Common practice
ifrs-full EnergyTransmissionCharges Monetary, duration, debit label Energy transmission charges IAS 1.112 c Common practice
ifrs-full EnergyTransmissionCharges Monetary, duration, debit documentation The amount of charges related to transmission of energy. IAS 1.112 c Common practice
ifrs-full EnteringIntoSignificantCommitmentsOrContingentLiabilitiesMember Member label Entering into significant commitments or contingent liabilities [member] IAS 10.22 i Example
ifrs-full EnteringIntoSignificantCommitmentsOrContingentLiabilitiesMember Member documentation This member stands for entering into significant commitments or contingent liabilities. [Refer: Classes of contingent liabilities [domain]] IAS 10.22 i Example
ifrs-full EntityAppliedFairValueModelOrCostModelToMeasureInvestmentProperty List label Entity applied fair value model or cost model to measure investment property IAS 40.75 a Disclosure
ifrs-full EntityAppliedFairValueModelOrCostModelToMeasureInvestmentProperty List 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. IAS 40.75 a Disclosure
ifrs-full EntityAppliedFairValueModelOrCostModelToMeasureInvestmentProperty List documentation Indicates whether the entity applied the fair value model or the cost model to measure investment property. IAS 40.75 a Disclosure
ifrs-full EntityAppliesExemptionInIAS2425 True/False label Entity applies exemption in IAS 24.25 IAS 24.26 Disclosure
ifrs-full EntityAppliesExemptionInIAS2425 True/False 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. IAS 24.26 Disclosure
ifrs-full EntityAppliesExemptionInIAS2425 True/False documentation Indicates (true false) whether the entity applies the exemption in paragraph 25 of IAS 24. IAS 24.26 Disclosure
ifrs-full EntityAppliesParagraph20OfIFRS17InDeterminingGroupsOfInsuranceContracts True/False label Entity applies paragraph 20 of IFRS 17 in determining groups of insurance contracts IFRS 17.126 Disclosure
ifrs-full EntityAppliesParagraph20OfIFRS17InDeterminingGroupsOfInsuranceContracts True/False 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. IFRS 17.126 Disclosure
ifrs-full EntityAppliesParagraph20OfIFRS17InDeterminingGroupsOfInsuranceContracts True/False documentation Indicates (true false) whether the entity applies paragraph 20 of IFRS 17 in determining the groups of insurance contracts to which it applies the recognition and measurement requirements in IFRS 17. IFRS 17.126 Disclosure
ifrs-full EntityCompliedWithAnyExternallyImposedCapitalRequirements True/False label Entity complied with any externally imposed capital requirements IAS 1.135 d Disclosure
ifrs-full EntityCompliedWithAnyExternallyImposedCapitalRequirements True/False 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. IAS 1.135 d Disclosure
ifrs-full EntityCompliedWithAnyExternallyImposedCapitalRequirements True/False documentation Indicates (true false) whether the entity complied with externally imposed capital requirements to which it is subject. IAS 1.135 d Disclosure
ifrs-full EntityDisposedInvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModel True/False label Entity disposed investment property carried at cost or in accordance with IFRS 16 within fair value model IAS 40.78 d (i) Disclosure
ifrs-full EntityDisposedInvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModel True/False 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. IAS 40.78 d (i) Disclosure
ifrs-full EntityDisposedInvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModel True/False documentation Indicates (true false) whether the entity has disposed of investment property not carried at fair value when the entity measures investment property using the cost model in IAS 16 or in accordance with IFRS 16 within the fair value model, because fair value is not reliably determinable on a continuing basis. IAS 40.78 d (i) Disclosure
ifrs-full EntityHasNotPreparedFinancialStatementsOnGoingConcernBasis True/False label Entity has not prepared financial statements on going concern basis IAS 1.25 Disclosure
ifrs-full EntityHasNotPreparedFinancialStatementsOnGoingConcernBasis True/False 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. IAS 1.25 Disclosure
ifrs-full EntityHasNotPreparedFinancialStatementsOnGoingConcernBasis True/False documentation Indicates (true false) whether the entity has not prepared financial statements on a going concern basis. Use true if the financial statements are not prepared on a going concern basis. Use false if explicitly reporting that the statements are on a going concern basis. IAS 1.25 Disclosure
ifrs-full EntityMakesAdjustmentForTimeValueOfMoneyAndEffectOfFinancialRiskWhenUsingPremiumAllocationApproach True/False label Entity makes adjustment for time value of money and effect of financial risk when using premium allocation approach IFRS 17.97 b Disclosure
ifrs-full EntityMakesAdjustmentForTimeValueOfMoneyAndEffectOfFinancialRiskWhenUsingPremiumAllocationApproach True/False 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. IFRS 17.97 b Disclosure
ifrs-full EntityMakesAdjustmentForTimeValueOfMoneyAndEffectOfFinancialRiskWhenUsingPremiumAllocationApproach True/False documentation Indicates (true false) whether an entity that uses the premium allocation approach makes an adjustment for the time value of money and the effect of financial risk applying paragraphs 56 and 57(b) of IFRS 17. IFRS 17.97 b Disclosure
ifrs-full EntityMayHaveDifficultyComplyingWithCovenantsRelatedToNoncurrentLiabilities True/False label Entity may have difficulty complying with covenants related to non-current liabilities IAS 1.76ZA b Disclosure
ifrs-full EntityMayHaveDifficultyComplyingWithCovenantsRelatedToNoncurrentLiabilities True/False 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. IAS 1.76ZA b Disclosure
ifrs-full EntityMayHaveDifficultyComplyingWithCovenantsRelatedToNoncurrentLiabilities True/False documentation Indicates (true false) whether the entity may have difficulty complying with the covenants related to a non-current liability. IAS 1.76ZA b Disclosure
ifrs-full EntitysExposureToRiskArisingFromContractsWithinScopeOfIFRS17AtEndOfReportingPeriodIsNotRepresentativeOfItsExposureDuringPeriod True/False label Entity’s exposure to risk arising from contracts within scope of IFRS 17 at end of reporting period is not representative of its exposure during period IFRS 17.123 Disclosure
ifrs-full EntitysExposureToRiskArisingFromContractsWithinScopeOfIFRS17AtEndOfReportingPeriodIsNotRepresentativeOfItsExposureDuringPeriod True/False 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. IFRS 17.123 Disclosure
ifrs-full EntitysExposureToRiskArisingFromContractsWithinScopeOfIFRS17AtEndOfReportingPeriodIsNotRepresentativeOfItsExposureDuringPeriod True/False documentation Indicates (true false) whether the entity’s exposure to risk arising from contracts within the scope of IFRS 17 at the end of the reporting period is not representative of its exposure during the period. IFRS 17.123 Disclosure
ifrs-full EntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssue True/False label Entity’s owners or others have power to amend financial statements after issue IAS 10.17 Disclosure
ifrs-full EntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssue True/False 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. IAS 10.17 Disclosure
ifrs-full EntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssue True/False documentation Indicates (true false) whether the entity’s owners or others have the power to amend financial statements after issue. IAS 10.17 Disclosure
ifrs-full Equity Monetary, instant, credit label Equity IAS 1.55 Disclosure, IAS 1.78 e Disclosure, IFRS 1.24 a Disclosure, IFRS 1.32 a (i) Disclosure, IFRS 13.93 a Disclosure, IFRS 13.93 b Disclosure, IFRS 13.93 e Disclosure
ifrs-full Equity Monetary, instant, credit periodEndLabel Equity at end of period IAS 1.55 Disclosure, IAS 1.78 e Disclosure, IFRS 1.24 a Disclosure, IFRS 1.32 a (i) Disclosure, IFRS 13.93 a Disclosure, IFRS 13.93 b Disclosure, IFRS 13.93 e Disclosure
ifrs-full Equity Monetary, instant, credit periodStartLabel Equity at beginning of period IAS 1.55 Disclosure, IAS 1.78 e Disclosure, IFRS 1.24 a Disclosure, IFRS 1.32 a (i) Disclosure, IFRS 13.93 a Disclosure, IFRS 13.93 b Disclosure, IFRS 13.93 e Disclosure
ifrs-full Equity Monetary, instant, credit totalLabel Total equity IAS 1.55 Disclosure, IAS 1.78 e Disclosure, IFRS 1.24 a Disclosure, IFRS 1.32 a (i) Disclosure, IFRS 13.93 a Disclosure, IFRS 13.93 b Disclosure, IFRS 13.93 e Disclosure
ifrs-full Equity Monetary, instant, credit documentation The amount of residual interest in the assets of the entity after deducting all its liabilities. IAS 1.55 Disclosure, IAS 1.78 e Disclosure, IFRS 1.24 a Disclosure, IFRS 1.32 a (i) Disclosure, IFRS 13.93 a Disclosure, IFRS 13.93 b Disclosure, IFRS 13.93 e Disclosure
ifrs-full EquityAbstract label Equity [abstract]
ifrs-full EquityAndLiabilities Monetary, instant, credit label Equity and liabilities IAS 1.55 Disclosure
ifrs-full EquityAndLiabilities Monetary, instant, credit totalLabel Total equity and liabilities IAS 1.55 Disclosure
ifrs-full EquityAndLiabilities Monetary, instant, credit documentation The amount of the entity’s equity and liabilities. [Refer: Equity; Liabilities] IAS 1.55 Disclosure
ifrs-full EquityAndLiabilitiesAbstract label Equity and liabilities [abstract]
ifrs-full EquityAttributableToOwnersOfParent Monetary, instant, credit label Equity attributable to owners of parent IAS 1.54 r Disclosure
ifrs-full EquityAttributableToOwnersOfParent Monetary, instant, credit totalLabel Total equity attributable to owners of parent IAS 1.54 r Disclosure
ifrs-full EquityAttributableToOwnersOfParent Monetary, instant, credit documentation The amount of equity attributable to the owners of the parent. This specifically excludes non-controlling interest. IAS 1.54 r Disclosure
ifrs-full EquityAttributableToOwnersOfParentMember Member label Equity attributable to owners of parent [member] IAS 1.106 Disclosure
ifrs-full EquityAttributableToOwnersOfParentMember Member documentation This member stands for equity attributable to the owners of the parent. IAS 1.106 Disclosure
ifrs-full EquityInstrumentsAmountContributedToFairValueOfPlanAssets Monetary, instant, debit label Equity instruments, amount contributed to fair value of plan assets IAS 19.142 b Example
ifrs-full EquityInstrumentsAmountContributedToFairValueOfPlanAssets Monetary, instant, debit documentation The amount instruments representing equity (rather than debt) contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] IAS 19.142 b Example
ifrs-full EquityInstrumentsHeld Monetary, instant, debit label Equity instruments held IAS 1.55 Common practice
ifrs-full EquityInstrumentsHeld Monetary, instant, debit documentation The amount of instruments held by the entity that provide evidence of a residual interest in the assets of another entity after deducting all of its liabilities. IAS 1.55 Common practice
ifrs-full EquityInstrumentsHeldAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading Monetary, instant, debit label Equity instruments held at fair value through profit or loss, classified as held for trading IAS 1.55 Common practice
ifrs-full EquityInstrumentsHeldAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading Monetary, instant, debit documentation The amount of instruments held by the entity that provide evidence of a residual interest in the assets of another entity after deducting all of its liabilities, classified as held for trading. [Refer: Equity instruments held; Financial assets at fair value through profit or loss, classified as held for trading] IAS 1.55 Common practice
ifrs-full EquityInstrumentsHeldAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading Monetary, instant, debit label Equity instruments held at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading IAS 1.55 Common practice
ifrs-full EquityInstrumentsHeldAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading Monetary, instant, debit documentation The amount of instruments held by the entity that provide evidence of a residual interest in the assets of another entity after deducting all of its liabilities, mandatorily measured at fair value through profit or loss in accordance with IFRS 9, other than those classified as held for trading. [Refer: Equity instruments held; Financial assets at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading] IAS 1.55 Common practice
ifrs-full EquityInstrumentsPercentageContributedToFairValueOfPlanAssets Percent label Equity instruments, percentage contributed to fair value of plan assets IAS 19.142 b Common practice
ifrs-full EquityInstrumentsPercentageContributedToFairValueOfPlanAssets Percent documentation The percentage equity instruments contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] [Contrast: Equity instruments, amount contributed to fair value of plan assets] IAS 19.142 b Common practice
ifrs-full EquityInterestsOfAcquirer Monetary, instant, credit label Equity interests of acquirer IFRS 3.B64 f (iv) Disclosure
ifrs-full EquityInterestsOfAcquirer Monetary, instant, credit documentation The fair value, at the acquisition date, of equity interests of the acquirer transferred as consideration in a business combination. [Refer: Total for all business combinations [member]] IFRS 3.B64 f (iv) Disclosure
ifrs-full EquityInvestmentsMember Member label Equity investments [member] IFRS 7.6 Example, IFRS 7.IG40B Example
ifrs-full EquityInvestmentsMember Member documentation This member stands for investments in equity instruments. IFRS 7.6 Example, IFRS 7.IG40B Example
ifrs-full EquityLiabilitiesAndRegulatoryDeferralAccountCreditBalances Monetary, instant, credit label Equity, liabilities and regulatory deferral account credit balances IFRS 14.21 Disclosure
ifrs-full EquityLiabilitiesAndRegulatoryDeferralAccountCreditBalances Monetary, instant, credit documentation The amount of equity, liabilities and regulatory deferral account credit balances. [Refer: Equity; Liabilities; Regulatory deferral account credit balances] IFRS 14.21 Disclosure
ifrs-full EquityMethodMember Member label Equity method [member] IAS 27.16 c Disclosure, IAS 27.17 c Disclosure, IFRS 12.21 b (i) Disclosure
ifrs-full EquityMethodMember Member documentation This member stands for the equity method. The equity method is a method of accounting whereby the investment is initially recognised at cost and adjusted thereafter for the post-acquisition change in the investor’s share of the investee’s net assets. The investor’s profit or loss includes its share of the investee’s profit or loss and the investor’s other comprehensive income includes its share of the investee’s other comprehensive income. IAS 27.16 c Disclosure, IAS 27.17 c Disclosure, IFRS 12.21 b (i) Disclosure
ifrs-full EquityPriceRiskMember Member label Equity price risk [member] IFRS 7.40 a Example, IFRS 7.IG32 Example
ifrs-full EquityPriceRiskMember Member documentation This member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in equity prices. [Refer: Classes of financial instruments [domain]] IFRS 7.40 a Example, IFRS 7.IG32 Example
ifrs-full EquityReclassifiedIntoFinancialLiabilities Monetary, duration label Equity reclassified into financial liabilities IAS 1.80A Disclosure
ifrs-full EquityReclassifiedIntoFinancialLiabilities Monetary, duration 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]] IAS 1.80A Disclosure
ifrs-full EquityReclassifiedIntoFinancialLiabilities Monetary, duration documentation The amount of equity reclassified into financial liabilities. [Refer: Equity; Financial liabilities] IAS 1.80A Disclosure
ifrs-full EquitySettlementMember Member label Equity settlement [member] IFRS 2.45 a Disclosure
ifrs-full EquitySettlementMember Member documentation This member stands for the equity settlement method for a share-based payment transaction. An equity-settled share-based payment is one in which the entity (a) receives goods or services as consideration for its own equity instruments (including shares or share options), or (b) receives goods or services but has no obligation to settle the transaction with the supplier. IFRS 2.45 a Disclosure
ifrs-full EstimatedCashFlowsOfFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssets Monetary, duration, debit label Estimated cash flows of financial assets reclassified out of available-for-sale financial assets Expired 2023-01-01 IFRS 7.12A f Disclosure
ifrs-full EstimatedCashFlowsOfFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssets Monetary, duration, debit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.12A f Disclosure
ifrs-full EstimatedCashFlowsOfFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssets Monetary, duration, debit documentation The estimated cash flows of financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale] Expired 2023-01-01 IFRS 7.12A f Disclosure
ifrs-full EstimatedCashFlowsOfFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLoss Monetary, duration, debit label Estimated cash flows of financial assets reclassified out of financial assets at fair value through profit or loss Expired 2023-01-01 IFRS 7.12A f Disclosure
ifrs-full EstimatedCashFlowsOfFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLoss Monetary, duration, debit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.12A f Disclosure
ifrs-full EstimatedCashFlowsOfFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLoss Monetary, duration, debit documentation The estimated cash flows of financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss] Expired 2023-01-01 IFRS 7.12A f Disclosure
ifrs-full EstimatedFinancialEffectContingentLiabilitiesInBusinessCombination Monetary, instant, credit label Estimated financial effect, contingent liabilities in business combination IFRS 3.B64 j (i) Disclosure
ifrs-full EstimatedFinancialEffectContingentLiabilitiesInBusinessCombination Monetary, instant, credit documentation The amount of the estimated financial effect of contingent liabilities in a business combination that were not recognised because their fair value cannot be measured reliably. [Refer: Classes of contingent liabilities [domain]] IFRS 3.B64 j (i) Disclosure
ifrs-full EstimatedFinancialEffectOfContingentAssets Monetary, instant, debit label Estimated financial effect of contingent assets IAS 37.89 Disclosure
ifrs-full EstimatedFinancialEffectOfContingentAssets Monetary, instant, debit documentation The amount of the estimated financial effect of possible assets that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within control of the entity. IAS 37.89 Disclosure
ifrs-full EstimatedFinancialEffectOfContingentLiabilities Monetary, instant, credit label Estimated financial effect of contingent liabilities IAS 37.86 a Disclosure
ifrs-full EstimatedFinancialEffectOfContingentLiabilities Monetary, instant, credit documentation The amount of the estimated financial effect of contingent liabilities. [Refer: Classes of contingent liabilities [domain]] IAS 37.86 a Disclosure
ifrs-full EstimateOfBenefitPaymentsExpectedToBePaidFromDefinedBenefitPlan Monetary, duration, credit label Estimate of benefit payments expected to be paid from defined benefit plan IAS 19.147 c Example
ifrs-full EstimateOfBenefitPaymentsExpectedToBePaidFromDefinedBenefitPlan Monetary, duration, credit documentation The estimate of the amounts expected to be paid from defined benefit plan in future. [Refer: Defined benefit plans [domain]; Maturity [axis]] IAS 19.147 c Example
ifrs-full EstimateOfContributionsExpectedToBePaidToPlan Monetary, duration, credit label Estimate of contributions expected to be paid to plan for next annual reporting period IAS 19.147 b Disclosure, IAS 19.148 d (iii) Disclosure
ifrs-full EstimateOfContributionsExpectedToBePaidToPlan Monetary, duration, credit documentation The estimate of the expected contributions to be made to a defined benefit plan for the next annual reporting period. [Refer: Defined benefit plans [domain]] IAS 19.147 b Disclosure, IAS 19.148 d (iii) Disclosure
ifrs-full EstimateOfUndiscountedClaimsThatAriseFromContractsWithinScopeOfIFRS17 Monetary, instant, credit label Estimate of undiscounted claims that arise from contracts within scope of IFRS 17 IFRS 17.130 Disclosure
ifrs-full EstimateOfUndiscountedClaimsThatAriseFromContractsWithinScopeOfIFRS17 Monetary, instant, credit documentation The estimate of the undiscounted amount of the claims that arise from contracts within the scope of IFRS 17. IFRS 17.130 Disclosure
ifrs-full EstimatesOfPresentValueOfFutureCashFlowsMember Member label Estimates of present value of future cash flows [member] IFRS 17.100 c (i) Disclosure, IFRS 17.101 a Disclosure
ifrs-full EstimatesOfPresentValueOfFutureCashFlowsMember Member documentation This member stands for the estimates of the present value of the future cash flows related to insurance contracts. [Refer: Insurance contracts [domain]] IFRS 17.100 c (i) Disclosure, IFRS 17.101 a Disclosure
ifrs-full EstimatesOfPresentValueOfFutureCashInflowsMember Member label Estimates of present value of future cash inflows [member] IFRS 17.107 b Disclosure
ifrs-full EstimatesOfPresentValueOfFutureCashInflowsMember Member documentation This member stands for the estimates of the present value of future cash flows inflows related to insurance contracts. [Refer: Insurance contracts [domain]] IFRS 17.107 b Disclosure
ifrs-full EstimatesOfPresentValueOfFutureCashOutflowsInflowsThatAriseFromContractsWithinScopeOfIFRS17ThatAreLiabilities Monetary, instant, credit label Estimates of present value of future cash outflows (inflows) that arise from contracts within scope of IFRS 17 that are liabilities IFRS 17.132 b (ii) Disclosure
ifrs-full EstimatesOfPresentValueOfFutureCashOutflowsInflowsThatAriseFromContractsWithinScopeOfIFRS17ThatAreLiabilities Monetary, instant, credit documentation The amount of the estimates of the present value of future cash outflows (inflows) that arise from contracts within the scope of IFRS 17 that are liabilities. IFRS 17.132 b (ii) Disclosure
ifrs-full EstimatesOfPresentValueOfFutureCashOutflowsMember Member label Estimates of present value of future cash outflows [member] IFRS 17.107 a Disclosure
ifrs-full EstimatesOfPresentValueOfFutureCashOutflowsMember Member documentation This member stands for the estimates of the present value of future cash flows outflows related to insurance contracts. [Refer: Insurance contracts [domain]] IFRS 17.107 a Disclosure
ifrs-full EstimatesOfPresentValueOfFutureCashOutflowsOtherThanInsuranceAcquisitionCashFlowsMember Member label Estimates of present value of future cash outflows other than insurance acquisition cash flows [member] IFRS 17.107 a Disclosure
ifrs-full EstimatesOfPresentValueOfFutureCashOutflowsOtherThanInsuranceAcquisitionCashFlowsMember Member documentation This member stands for the estimates of the present value of future cash outflows other than the insurance acquisition cash flows. [Refer: Estimates of present value of insurance acquisition cash flows [member]] IFRS 17.107 a Disclosure
ifrs-full EstimatesOfPresentValueOfInsuranceAcquisitionCashFlowsMember Member label Estimates of present value of insurance acquisition cash flows [member] IFRS 17.107 a Disclosure
ifrs-full EstimatesOfPresentValueOfInsuranceAcquisitionCashFlowsMember Member documentation This member stands for the estimates of the present value of the insurance acquisition cash flows. Insurance acquisition cash flows are cash flows arising from the costs of selling, underwriting and starting a group of insurance contracts (issued or expected to be issued) that are directly attributable to the portfolio of insurance contracts to which the group belongs. Such cash flows include cash flows that are not directly attributable to individual contracts or groups of insurance contracts within the portfolio. IFRS 17.107 a Disclosure
ifrs-full EstimatingAmountOfChangeInAccountingEstimateIsImpracticable True/False label Estimating amount of change in accounting estimate is impracticable IAS 8.40 Disclosure
ifrs-full EstimatingAmountOfChangeInAccountingEstimateIsImpracticable True/False 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. IAS 8.40 Disclosure
ifrs-full EstimatingAmountOfChangeInAccountingEstimateIsImpracticable True/False documentation Indicates (true false) whether the amount of the effect in future periods due to changes in accounting estimates is not disclosed because estimating it is impracticable. IAS 8.40 Disclosure
ifrs-full EventsOfReclassificationOfFinancialAssetsAxis Axis label Events of reclassification of financial assets [axis] IFRS 7.12B Disclosure
ifrs-full EventsOfReclassificationOfFinancialAssetsAxis Axis 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 7.12B Disclosure
ifrs-full EventsOfReclassificationOfFinancialAssetsDomain Domain [default] label Events of reclassification of financial assets [domain] IFRS 7.12B Disclosure
ifrs-full EventsOfReclassificationOfFinancialAssetsDomain Domain [default] documentation This member stands for the events of reclassification of financial assets. It also represents the standard value for the “Events of reclassification of financial assets” axis if no other member is used. [Refer: Financial assets] IFRS 7.12B Disclosure
ifrs-full ExchangeDifferencesOnTranslationAbstract label Exchange differences on translation [abstract]
ifrs-full ExciseTaxPayables Monetary, instant, credit label Excise tax payables IAS 1.78 Common practice
ifrs-full ExciseTaxPayables Monetary, instant, credit documentation The amount of payables related to excise tax. IAS 1.78 Common practice
ifrs-full ExemptionFromConsolidationHasBeenUsed True/False label Exemption from consolidation has been used IAS 27.16 a Disclosure
ifrs-full ExemptionFromConsolidationHasBeenUsed True/False 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. IAS 27.16 a Disclosure
ifrs-full ExemptionFromConsolidationHasBeenUsed True/False documentation Indicates (true false) whether exemption from consolidation has been used. IAS 27.16 a Disclosure
ifrs-full ExercisePriceOfOutstandingShareOptions2019 Per share label Exercise price of outstanding share options IFRS 2.45 d Disclosure
ifrs-full ExercisePriceOfOutstandingShareOptions2019 Per share documentation The exercise price of outstanding share options. IFRS 2.45 d Disclosure
ifrs-full ExercisePriceShareOptionsGranted2019 Per share label Exercise price, share options granted IFRS 2.47 a (i) Disclosure
ifrs-full ExercisePriceShareOptionsGranted2019 Per share documentation The exercise price of share options granted. IFRS 2.47 a (i) Disclosure
ifrs-full ExpectedCashOutflowOnRedemptionOrRepurchaseOfPuttableFinancialInstruments Monetary, duration, credit label Expected cash outflow on redemption or repurchase of puttable financial instruments IAS 1.136A c Disclosure
ifrs-full ExpectedCashOutflowOnRedemptionOrRepurchaseOfPuttableFinancialInstruments Monetary, duration, credit documentation The expected cash outflow on the redemption or repurchase of puttable financial instruments classified as equity. [Refer: Liquidity risk [member]; Classes of financial instruments [domain]] IAS 1.136A c Disclosure
ifrs-full ExpectedCreditLossesCollectivelyAssessedMember Member label Expected credit losses collectively assessed [member] IFRS 7.35H Example, IFRS 7.35I Example, IFRS 7.IG20B Example
ifrs-full ExpectedCreditLossesCollectivelyAssessedMember Member documentation This member stands for expected credit losses that are collectively assessed. [Refer: Method of assessment of expected credit losses [domain]] IFRS 7.35H Example, IFRS 7.35I Example, IFRS 7.IG20B Example
ifrs-full ExpectedCreditLossesIndividuallyAssessedMember Member label Expected credit losses individually assessed [member] IFRS 7.35H Example, IFRS 7.35I Example, IFRS 7.IG20B Example
ifrs-full ExpectedCreditLossesIndividuallyAssessedMember Member documentation This member stands for expected credit losses that are individually assessed. [Refer: Method of assessment of expected credit losses [domain]] IFRS 7.35H Example, IFRS 7.35I Example, IFRS 7.IG20B Example
ifrs-full ExpectedCreditLossRate Percent label Expected credit loss rate IFRS 7.35N Example, IFRS 7.IG20D Example
ifrs-full ExpectedCreditLossRate Percent documentation The rate of expected credit losses, calculated as percentage of the gross carrying amount. Expected credit losses are the weighted average of credit losses with the respective risks of a default occurring as the weights. IFRS 7.35N Example, IFRS 7.IG20D Example
ifrs-full ExpectedDividendAsPercentageShareOptionsGranted Percent label Expected dividend as percentage, share options granted IFRS 2.47 a (i) Disclosure
ifrs-full ExpectedDividendAsPercentageShareOptionsGranted Percent documentation The percentage of an expected dividend used to calculate the fair value of share options granted. IFRS 2.47 a (i) Disclosure
ifrs-full ExpectedDividendShareOptionsGranted Monetary, duration label Expected dividend, share options granted IFRS 2.47 a (i) Disclosure
ifrs-full ExpectedDividendShareOptionsGranted Monetary, duration 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]] IFRS 2.47 a (i) Disclosure
ifrs-full ExpectedDividendShareOptionsGranted Monetary, duration documentation The amount of an expected dividend used to calculate the fair value of share options granted. IFRS 2.47 a (i) Disclosure
ifrs-full ExpectedReimbursementContingentLiabilitiesInBusinessCombination Monetary, instant, debit label Expected reimbursement, contingent liabilities in business combination IFRS 3.B64 j Disclosure, IFRS 3.B67 c Disclosure
ifrs-full ExpectedReimbursementContingentLiabilitiesInBusinessCombination Monetary, instant, debit documentation The amount expected to be reimbursed by another party on expenditures to settle contingent liabilities recognised in a business combination. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]] IFRS 3.B64 j Disclosure, IFRS 3.B67 c Disclosure
ifrs-full ExpectedReimbursementOtherProvisions Monetary, instant, debit label Expected reimbursement, other provisions IAS 37.85 c Disclosure
ifrs-full ExpectedReimbursementOtherProvisions Monetary, instant, debit documentation The amount expected to be reimbursed by another party on expenditures to settle other provisions. [Refer: Other provisions] IAS 37.85 c Disclosure
ifrs-full ExpenseArisingFromExplorationForAndEvaluationOfMineralResources Monetary, duration, debit label Expense arising from exploration for and evaluation of mineral resources IFRS 6.24 b Disclosure
ifrs-full ExpenseArisingFromExplorationForAndEvaluationOfMineralResources Monetary, duration, debit documentation The amount of expense arising from the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource. IFRS 6.24 b Disclosure
ifrs-full ExpenseByNature Monetary, duration, debit label Expenses, by nature IAS 1.99 Disclosure
ifrs-full ExpenseByNature Monetary, duration, debit totalLabel Total expenses, by nature IAS 1.99 Disclosure
ifrs-full ExpenseByNature Monetary, duration, debit documentation The amount of expenses aggregated according to their nature (for example, depreciation, purchases of materials, transport costs, employee benefits and advertising costs), and not reallocated among functions within the entity. IAS 1.99 Disclosure
ifrs-full ExpenseByNatureAbstract label Expenses by nature [abstract]
ifrs-full ExpenseDueToUnwindingOfDiscountOnProvisions Monetary, duration, debit label Expense arising from passage of time on other provisions IAS 1.112 c Common practice
ifrs-full ExpenseDueToUnwindingOfDiscountOnProvisions Monetary, duration, debit documentation The amount of expense recognised due to the unwinding of the discount on provisions other than provisions for employee benefits, resulting from the effect of the passage of time. [Refer: Other provisions] IAS 1.112 c Common practice
ifrs-full ExpenseFromCashsettledSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets Monetary, duration, debit label Expense from cash-settled share-based payment transactions IAS 1.112 c Common practice
ifrs-full ExpenseFromCashsettledSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets Monetary, duration, debit documentation The amount of expense arising from cash-settled share-based payment transactions in which the goods or services received did not qualify for recognition as assets. [Refer: Expense from share-based payment transactions] IAS 1.112 c Common practice
ifrs-full ExpenseFromContinuingInvolvementInDerecognisedFinancialAssets Monetary, duration, debit label Expense from continuing involvement in derecognised financial assets IFRS 7.42G b Disclosure
ifrs-full ExpenseFromContinuingInvolvementInDerecognisedFinancialAssets Monetary, duration, debit documentation The amount of expense recognised from the entity’s continuing involvement in derecognised financial assets (for example, fair value changes in derivative instruments). [Refer: Financial assets; Derivatives [member]] IFRS 7.42G b Disclosure
ifrs-full ExpenseFromContinuingInvolvementInDerecognisedFinancialAssetsCumulativelyRecognised Monetary, instant, debit label Expense from continuing involvement in derecognised financial assets cumulatively recognised IFRS 7.42G b Disclosure
ifrs-full ExpenseFromContinuingInvolvementInDerecognisedFinancialAssetsCumulativelyRecognised Monetary, instant, debit documentation The amount of cumulative expense recognised from the entity’s continuing involvement in derecognised financial assets (for example, fair value changes in derivative instruments). [Refer: Expense from continuing involvement in derecognised financial assets; Derivatives [member]] IFRS 7.42G b Disclosure
ifrs-full ExpenseFromEquitysettledSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets Monetary, duration, debit label Expense from equity-settled share-based payment transactions IFRS 2.51 a Disclosure
ifrs-full ExpenseFromEquitysettledSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets Monetary, duration, debit documentation The amount of expense arising from equity-settled share-based payment transactions in which the goods or services received did not qualify for recognition as assets. [Refer: Expense from share-based payment transactions] IFRS 2.51 a Disclosure
ifrs-full ExpenseFromSharebasedPaymentTransactionsAlternativeAbstract label Expense from share-based payment transactions, alternative [abstract]
ifrs-full ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets Monetary, duration, debit label Expense from share-based payment transactions IFRS 2.51 a Disclosure
ifrs-full ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets Monetary, duration, debit totalLabel Total expense from share-based payment transactions IFRS 2.51 a Disclosure
ifrs-full ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets Monetary, duration, debit documentation The amount of expense arising from share-based payment transactions in which the goods or services received did not qualify for recognition as assets. IFRS 2.51 a Disclosure
ifrs-full ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssetsAbstract label Expense from share-based payment transactions [abstract]
ifrs-full ExpenseFromSharebasedPaymentTransactionsWithEmployees Monetary, duration, debit label Expense from share-based payment transactions with employees IAS 1.112 c Common practice
ifrs-full ExpenseFromSharebasedPaymentTransactionsWithEmployees Monetary, duration, debit documentation The amount of expense from share-based payment transactions with employees. [Refer: Expense from share-based payment transactions] IAS 1.112 c Common practice
ifrs-full ExpenseFromSharebasedPaymentTransactionsWithPartiesOtherThanEmployees Monetary, duration, debit label Expense from share-based payment transactions with parties other than employees IAS 1.112 c Common practice
ifrs-full ExpenseFromSharebasedPaymentTransactionsWithPartiesOtherThanEmployees Monetary, duration, debit documentation The amount of expense from share-based payment transactions with parties other than employees. [Refer: Expense from share-based payment transactions] IAS 1.112 c Common practice
ifrs-full ExpenseOfRestructuringActivities Monetary, duration, debit label Expense of restructuring activities IAS 1.98 b Disclosure
ifrs-full ExpenseOfRestructuringActivities Monetary, duration, debit documentation The amount of expense relating to restructuring. Restructuring is a programme that is planned and controlled by management and materially changes either the scope of a business undertaken by an entity or the manner in which that business is conducted. Such programmes include: (a) the sale or termination of a line of business; (b) closure of business locations in a country or region or the relocation of activities from one country or region to another; (c) changes in management structure; and (d) fundamental reorganisations that have a material effect on the nature and focus of the entity’s operations. IAS 1.98 b Disclosure
ifrs-full ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction Monetary, duration, debit label Expense recognised during period for bad and doubtful debts for related party transaction IAS 24.18 d Disclosure
ifrs-full ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction Monetary, duration, debit documentation The amount of expense recognised during the period in respect of bad or doubtful debts due from related parties. [Refer: Total for all related parties [member]] IAS 24.18 d Disclosure
ifrs-full ExpenseRelatingToLeasesOfLowvalueAssetsForWhichRecognitionExemptionHasBeenUsed Monetary, duration, debit label Expense relating to leases of low-value assets for which recognition exemption has been used IFRS 16.53 d Disclosure
ifrs-full ExpenseRelatingToLeasesOfLowvalueAssetsForWhichRecognitionExemptionHasBeenUsed Monetary, duration, debit documentation The amount of the expense relating to leases of low-value assets accounted for applying paragraph 6 of IFRS 16. This expense shall not include the expense relating to short-term leases of low-value assets. IFRS 16.53 d Disclosure
ifrs-full ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed Monetary, duration, debit label Expense relating to short-term leases for which recognition exemption has been used IFRS 16.53 c Disclosure
ifrs-full ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed Monetary, duration, debit documentation The amount of the expense relating to short-term leases accounted for applying paragraph 6 of IFRS 16. This expense need not include the expense relating to leases with a lease term of one month or less. Short-term lease is a lease that, at the commencement date, has a lease term of 12 months or less. A lease that contains a purchase option is not a short-term lease. IFRS 16.53 c Disclosure
ifrs-full ExpenseRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfLeaseLiabilities Monetary, duration, debit label Expense relating to variable lease payments not included in measurement of lease liabilities IFRS 16.53 e Disclosure
ifrs-full ExpenseRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfLeaseLiabilities Monetary, duration, debit documentation The amount of the expense relating to variable lease payments not included in the measurement of lease liabilities. Variable lease payments are the portion of payments made by a lessee to a lessor for the right to use an underlying asset during the lease term that varies because of changes in facts or circumstances occurring after the commencement date, other than the passage of time. [Refer: Lease liabilities] IFRS 16.53 e Disclosure
ifrs-full ExpensesFromAllocationOfPremiumsPaidToReinsurer (Monetary), duration, debit label Expenses from allocation of premiums paid to reinsurer IFRS 17.86 Disclosure
ifrs-full ExpensesFromAllocationOfPremiumsPaidToReinsurer (Monetary), duration, debit negatedLabel Expenses from allocation of premiums paid to reinsurer IFRS 17.86 Disclosure
ifrs-full ExpensesFromAllocationOfPremiumsPaidToReinsurer (Monetary), duration, debit documentation The amount of expenses from an allocation of the premiums paid to the reinsurer. [Refer: Reinsurance contracts held [member]] IFRS 17.86 Disclosure
ifrs-full ExpensesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome Monetary, duration, debit label Expenses on financial assets reclassified out of available-for-sale financial assets recognised in profit or loss Expired 2023-01-01 IFRS 7.12A e Disclosure
ifrs-full ExpensesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome Monetary, duration, debit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.12A e Disclosure
ifrs-full ExpensesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome Monetary, duration, debit documentation The amount of expenses recognised in profit or loss on financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income] Expired 2023-01-01 IFRS 7.12A e Disclosure
ifrs-full ExpensesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss Monetary, duration, debit label Expenses on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss Expired 2023-01-01 IFRS 7.12A e Disclosure
ifrs-full ExpensesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss Monetary, duration, debit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.12A e Disclosure
ifrs-full ExpensesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss Monetary, duration, debit documentation The amount of expenses recognised in profit or loss on financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss] Expired 2023-01-01 IFRS 7.12A e Disclosure
ifrs-full ExplanationHowServiceConcessionArrangementHasBeenClassified Text label Explanation of how service concession arrangement has been classified SIC 29.6 e Disclosure
ifrs-full ExplanationHowServiceConcessionArrangementHasBeenClassified Text documentation The explanation of how a service concession arrangement has been classified. [Refer: Service concession arrangements [domain]] SIC 29.6 e Disclosure
ifrs-full ExplanationOfAccountingPoliciesAndMethodsOfComputationFollowedInInterimFinancialStatements Text block label Description of accounting policies and methods of computation followed in interim financial statements [text block] IAS 34.16A a Disclosure
ifrs-full ExplanationOfAccountingPoliciesAndMethodsOfComputationFollowedInInterimFinancialStatements Text block documentation The disclosure of a statement that the same accounting policies and methods of computation are followed in the interim financial statements as compared with the most recent annual financial statements or, if those policies or methods have been changed, a description of the nature and effect of the changes. IAS 34.16A a Disclosure
ifrs-full ExplanationOfAdjustmentsThatWouldBeNecessaryToAchieveFairPresentation Text label Explanation of adjustments that would be necessary to achieve fair presentation IAS 1.23 b Disclosure
ifrs-full ExplanationOfAdjustmentsThatWouldBeNecessaryToAchieveFairPresentation Text documentation The explanation of the adjustments to items in the financial statements that management has concluded would be necessary to achieve a fair presentation in circumstances in which management concludes that compliance with a requirement in an IFRS would be so misleading that it would conflict with the objective of financial statements set out in the Conceptual Framework, but the relevant regulatory framework prohibits departure from the requirement. IAS 1.23 b Disclosure
ifrs-full ExplanationOfAmountOfAnyGainRecognisedAndLineItemInStatementOfComprehensiveIncomeInWhichGainIsRecognisedInBargainPurchase Text label Description of line item in statement of comprehensive income in which gain in bargain purchase transaction is recognised IFRS 3.B64 n (i) Disclosure
ifrs-full ExplanationOfAmountOfAnyGainRecognisedAndLineItemInStatementOfComprehensiveIncomeInWhichGainIsRecognisedInBargainPurchase Text documentation The description of the line item in the statement of comprehensive income in which a gain in a bargain purchase transaction is recognised. [Refer: Gain recognised in bargain purchase transaction] IFRS 3.B64 n (i) Disclosure
ifrs-full ExplanationOfAnyChangesInRangeOfOutcomesUndiscountedAndReasonsForThoseChangesForContingentConsideration Text label Explanation of any changes in range of undiscounted outcomes and reasons for those changes for contingent consideration IFRS 3.B67 b (ii) Disclosure
ifrs-full ExplanationOfAnyChangesInRangeOfOutcomesUndiscountedAndReasonsForThoseChangesForContingentConsideration Text documentation The explanation of any changes in the range of undiscounted outcomes and the reasons for those changes for contingent consideration assets or liabilities in a business combination. [Refer: Total for all business combinations [member]] IFRS 3.B67 b (ii) Disclosure
ifrs-full ExplanationOfAnyChangesInRecognisedAmountsOfContingentConsideration Text label Explanation of any changes in recognised amounts of contingent consideration IFRS 3.B67 b (i) Disclosure
ifrs-full ExplanationOfAnyChangesInRecognisedAmountsOfContingentConsideration Text documentation The explanation of any changes in recognised amounts of contingent consideration assets or liabilities in a business combination. [Refer: Total for all business combinations [member]] IFRS 3.B67 b (i) Disclosure
ifrs-full ExplanationOfAssetsAcquiredByWayOfGovernmentGrantAndInitiallyRecognisedAtFairValue Text label Explanation of assets acquired by way of government grant and initially recognised at fair value IAS 38.122 c (iii) Disclosure
ifrs-full ExplanationOfAssetsAcquiredByWayOfGovernmentGrantAndInitiallyRecognisedAtFairValue Text documentation The explanation of whether assets acquired by way of government grants and initially recognised at fair value are measured after recognition under the cost model or the revaluation model. [Refer: At fair value [member]; Government [member]; Government grants] IAS 38.122 c (iii) Disclosure
ifrs-full ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments Text label Explanation of sources of estimation uncertainty with significant risk of causing material adjustment IAS 1.125 Disclosure, IFRIC 14.10 Disclosure
ifrs-full ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments Text documentation The explanation of major sources of estimation uncertainty that have a significant risk of resulting in a material adjustment. IAS 1.125 Disclosure, IFRIC 14.10 Disclosure
ifrs-full ExplanationOfBasisOfPreparationOfUnadjustedComparativeInformation Text label Explanation of basis of preparation of unadjusted comparative information IAS 16.80A Disclosure, IAS 27.18I Disclosure, IAS 38.130I Disclosure, IFRS 10.C6B Disclosure, IFRS 11.C13B Disclosure, IFRS 17.C27 Disclosure
ifrs-full ExplanationOfBasisOfPreparationOfUnadjustedComparativeInformation Text documentation The explanation of the basis used for the preparation of unadjusted comparative information in the financial statements. IAS 16.80A Disclosure, IAS 27.18I Disclosure, IAS 38.130I Disclosure, IFRS 10.C6B Disclosure, IFRS 11.C13B Disclosure, IFRS 17.C27 Disclosure
ifrs-full ExplanationOfBodyOfAuthorisation Text label Explanation of body of authorisation IAS 10.17 Disclosure
ifrs-full ExplanationOfBodyOfAuthorisation Text documentation The explanation of who authorised the financial statements for issue. IAS 10.17 Disclosure
ifrs-full ExplanationOfChangeInBusinessModelForManagingFinancialAssets Text label Explanation of change in business model for managing financial assets IFRS 7.12B b Disclosure
ifrs-full ExplanationOfChangeInBusinessModelForManagingFinancialAssets Text documentation The explanation of the change in the entity’s business model for managing financial assets. [Refer: Financial assets] IFRS 7.12B b Disclosure
ifrs-full ExplanationOfChangeInNameOfReportingEntityOrOtherMeansOfIdentificationFromEndOfPrecedingReportingPeriod Text label Explanation of change in name of reporting entity or other means of identification from end of preceding reporting period IAS 1.51 a Disclosure
ifrs-full ExplanationOfChangeInNameOfReportingEntityOrOtherMeansOfIdentificationFromEndOfPrecedingReportingPeriod Text documentation The explanation of the change in either the name of the reporting entity or any other means of identification from the end of the preceding reporting period. IAS 1.51 a Disclosure
ifrs-full ExplanationOfChangesInApplicableTaxRatesToPreviousAccountingPeriod Text label Explanation of changes in applicable tax rates to previous accounting period IAS 12.81 d Disclosure
ifrs-full ExplanationOfChangesInApplicableTaxRatesToPreviousAccountingPeriod Text documentation The explanation of the changes in the entity’s applicable income tax rate(s) compared to the previous accounting period. IAS 12.81 d Disclosure
ifrs-full ExplanationOfChangesInDescriptionOfRetirementBenefitPlan Text label Explanation of changes in description of retirement benefit plan IAS 26.36 g Disclosure
ifrs-full ExplanationOfChangesInDescriptionOfRetirementBenefitPlan Text documentation The explanation of the changes in the description of the retirement benefit plan during the period covered by the report. IAS 26.36 g Disclosure
ifrs-full ExplanationOfContractualObligationsToPurchaseConstructOrDevelopInvestmentPropertyOrForRepairsMaintenanceOrEnhancements Text label Explanation of contractual obligations to purchase, construct or develop investment property or for repairs, maintenance or enhancements IAS 40.75 h Disclosure
ifrs-full ExplanationOfContractualObligationsToPurchaseConstructOrDevelopInvestmentPropertyOrForRepairsMaintenanceOrEnhancements Text documentation The explanation of contractual obligations to purchase, construct or develop investment property or for repairs, maintenance or enhancements. [Refer: Investment property] IAS 40.75 h Disclosure
ifrs-full ExplanationOfCreditRiskManagementPracticesAndHowTheyRelateToRecognitionAndMeasurementOfExpectedCreditLossesExplanatory Text block label Explanation of credit risk management practices and how they relate to recognition and measurement of expected credit losses [text block] IFRS 7.35F Disclosure
ifrs-full ExplanationOfCreditRiskManagementPracticesAndHowTheyRelateToRecognitionAndMeasurementOfExpectedCreditLossesExplanatory Text block documentation The explanation of the credit risk management practices and how they relate to the recognition and measurement of expected credit losses. IFRS 7.35F Disclosure
ifrs-full ExplanationOfDepartureFromIFRS Text label Explanation of departure from IFRS IAS 1.20 b Disclosure, IAS 1.20 c Disclosure
ifrs-full ExplanationOfDepartureFromIFRS Text documentation The explanation of the entity’s departure from an IFRS, disclosing that it has complied with applicable IFRSs except that it has departed from a particular requirement to achieve a fair presentation. This includes the disclosure of the title of the IFRS from which the entity has departed, the nature of the departure (including the treatment that the IFRS would require), the reason why that treatment would be so misleading in the circumstances that it would conflict with the objective of financial statements set out in the Conceptual Framework, and the treatment adopted. [Refer: IFRSs [member]] IAS 1.20 b Disclosure, IAS 1.20 c Disclosure
ifrs-full ExplanationOfDetailsOfAnyInvestmentInEmployer Text label Explanation of details of any investment in employer IAS 26.35 a (iv) Disclosure
ifrs-full ExplanationOfDetailsOfAnyInvestmentInEmployer Text documentation The explanation of the details of any investment in the employer that a retirement benefit plan has. IAS 26.35 a (iv) Disclosure
ifrs-full ExplanationOfDetailsOfGuaranteesGivenOrReceivedOfOutstandingBalancesForRelatedPartyTransaction Text label Explanation of details of guarantees given or received of outstanding balances for related party transaction IAS 24.18 b (ii) Disclosure
ifrs-full ExplanationOfDetailsOfGuaranteesGivenOrReceivedOfOutstandingBalancesForRelatedPartyTransaction Text documentation The explanation of the details of guarantees given or received for outstanding balances for related party transactions. [Refer: Guarantees [member]; Total for all related parties [member]] IAS 24.18 b (ii) Disclosure
ifrs-full ExplanationOfDetailsOfInvestmentExceedingEitherFivePerCentOfNetAssetsAvailableForBenefitsOrFivePerCentOfAnyClassOrTypeOfSecurity Text label Explanation of details of investment exceeding either five per cent of net assets available for benefits or five per cent of any class or type of security IAS 26.35 a (iii) Disclosure
ifrs-full ExplanationOfDetailsOfInvestmentExceedingEitherFivePerCentOfNetAssetsAvailableForBenefitsOrFivePerCentOfAnyClassOrTypeOfSecurity Text documentation The explanation of the details of a single investment exceeding either 5 % of the assets of a retirement benefit plan less its liabilities other than the actuarial present value of promised retirement benefits, or 5 % of any class or type of security. IAS 26.35 a (iii) Disclosure
ifrs-full ExplanationOfDifferenceBetweenOperatingLeaseCommitmentsDisclosedApplyingIAS17AndLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16Explanatory Text block label Explanation of difference between operating lease commitments disclosed applying IAS 17 and lease liabilities recognised at date of initial application of IFRS 16 [text block] IFRS 16.C12 b Disclosure
ifrs-full ExplanationOfDifferenceBetweenOperatingLeaseCommitmentsDisclosedApplyingIAS17AndLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16Explanatory Text block documentation The explanation of the difference between: (a) operating lease commitments disclosed applying IAS 17 at the end of the annual reporting period immediately preceding the date of initial application of IFRS 16, discounted using the incremental borrowing rate at the date of initial application; and (b) lease liabilities recognised in the statement of financial position at the date of initial application of IFRS 16. The incremental borrowing rate is the rate of interest that a lessee would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment. IFRS 16.C12 b Disclosure
ifrs-full ExplanationOfDirectMeasurementOfFairValueOfGoodsOrServicesReceived Text label Explanation of direct measurement of fair value of goods or services received IFRS 2.48 Disclosure
ifrs-full ExplanationOfDirectMeasurementOfFairValueOfGoodsOrServicesReceived Text documentation The explanation of how the fair value of goods or services received was determined if it was measured directly (for example, whether fair value was measured at a market price for those goods or services). IFRS 2.48 Disclosure
ifrs-full ExplanationOfDisposalOfInvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModel Text label Explanation of disposal of investment property carried at cost or in accordance with IFRS 16 within fair value model IAS 40.78 d (i) Disclosure
ifrs-full ExplanationOfDisposalOfInvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModel Text documentation The explanation of the fact that the entity has disposed of investment property not carried at fair value when the entity measures investment property at cost or in accordance with IFRS 16 within the fair value model, because fair value is not reliably determinable on a continuing basis. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property] IAS 40.78 d (i) Disclosure
ifrs-full ExplanationOfEffectOfChangeForBiologicalAssetForWhichFairValueBecomesReliablyMeasurable Text label Explanation of effect of change for biological asset for which fair value becomes reliably measurable IAS 41.56 c Disclosure
ifrs-full ExplanationOfEffectOfChangeForBiologicalAssetForWhichFairValueBecomesReliablyMeasurable Text documentation The explanation of the effect of changing to fair value measurement for biological assets previously measured at their cost less any accumulated depreciation and impairment losses but for which fair value becomes reliably measurable. [Refer: Biological assets; Impairment loss] IAS 41.56 c Disclosure
ifrs-full ExplanationOfEffectOfChangesInCompositionOfEntityDuringInterimPeriod Text label Explanation of effect of changes in composition of entity during interim period IAS 34.16A i Disclosure
ifrs-full ExplanationOfEffectOfChangesInCompositionOfEntityDuringInterimPeriod Text documentation The explanation of the effect of changes in the composition of the entity during the interim period, including business combinations, obtaining or losing control of subsidiaries and long-term investments, restructurings and discontinued operations. [Refer: Total for all business combinations [member]; Discontinued operations [member]; Total for all subsidiaries [member]] IAS 34.16A i Disclosure
ifrs-full ExplanationOfEffectOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSaleOnResultsOfOperationsForCurrentPeriod Text label Explanation of effect of changes in plan to sell non-current asset or disposal group held for sale on results of operations for current period IFRS 5.42 Disclosure
ifrs-full ExplanationOfEffectOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSaleOnResultsOfOperationsForCurrentPeriod Text documentation The explanation of the effect of the decision to change the plan to sell non-current assets or disposal groups on the results of operations for the current period. [Refer: Non-current assets or disposal groups classified as held for sale; Disposal groups classified as held for sale [member]] IFRS 5.42 Disclosure
ifrs-full ExplanationOfEffectOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSaleOnResultsOfOperationsForPriorPeriod Text label Explanation of effect of changes in plan to sell non-current asset or disposal group held for sale on results of operations for prior period IFRS 5.42 Disclosure
ifrs-full ExplanationOfEffectOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSaleOnResultsOfOperationsForPriorPeriod Text documentation The explanation of the effect of the decision to change the plan to sell non-current assets or disposal groups on the results of operations for prior periods presented. [Refer: Non-current assets or disposal groups classified as held for sale] IFRS 5.42 Disclosure
ifrs-full ExplanationOfEffectOfSharebasedPaymentsOnFinancialPositions Text block label Explanation of effect of share-based payments on entity’s financial position [text block] IFRS 2.50 Disclosure
ifrs-full ExplanationOfEffectOfSharebasedPaymentsOnFinancialPositions Text block documentation The explanation that enables users of financial statements to understand the effect of share-based payment transactions on the entity’s financial position. IFRS 2.50 Disclosure
ifrs-full ExplanationOfEffectOfSharebasedPaymentsOnProfitOrLoss Text block label Explanation of effect of share-based payments on entity’s profit or loss [text block] IFRS 2.50 Disclosure
ifrs-full ExplanationOfEffectOfSharebasedPaymentsOnProfitOrLoss Text block documentation The explanation that enables users of financial statements to understand the effect of share-based payment transactions on the entity’s profit (loss). IFRS 2.50 Disclosure
ifrs-full ExplanationOfEffectOfTransitionOnReportedCashFlows Text label Explanation of effect of transition on reported cash flows IFRS 1.23 Disclosure, IFRS 1.25 Disclosure
ifrs-full ExplanationOfEffectOfTransitionOnReportedCashFlows Text documentation The explanation of material adjustments to the statement of cash flows resulting from the transition from previous GAAP to IFRSs. [Refer: Previous GAAP [member]; IFRSs [member]] IFRS 1.23 Disclosure, IFRS 1.25 Disclosure
ifrs-full ExplanationOfEffectOfTransitionOnReportedFinancialPerformance Text label Explanation of effect of transition on reported financial performance IFRS 1.23 Disclosure
ifrs-full ExplanationOfEffectOfTransitionOnReportedFinancialPerformance Text documentation The explanation of how the transition from previous GAAP to IFRSs affected the entity’s reported financial performance. [Refer: Previous GAAP [member]; IFRSs [member]] IFRS 1.23 Disclosure
ifrs-full ExplanationOfEffectOfTransitionOnReportedFinancialPosition Text label Explanation of effect of transition on reported financial position IFRS 1.23 Disclosure
ifrs-full ExplanationOfEffectOfTransitionOnReportedFinancialPosition Text documentation The explanation of how the transition from previous GAAP to IFRSs affected the entity’s reported financial position. [Refer: Previous GAAP [member]; IFRSs [member]] IFRS 1.23 Disclosure
ifrs-full ExplanationOfEffectThatTimingOfSatisfactionOfPerformanceObligationsAndTypicalTimingOfPaymentHaveOnContractAssetsAndContractLiabilitiesExplanatory Text block label Explanation of effect that timing of satisfaction of performance obligations and typical timing of payment have on contract assets and contract liabilities [text block] IFRS 15.117 Disclosure
ifrs-full ExplanationOfEffectThatTimingOfSatisfactionOfPerformanceObligationsAndTypicalTimingOfPaymentHaveOnContractAssetsAndContractLiabilitiesExplanatory Text block documentation The explanation of the effect that the timing of satisfaction of performance obligations and the typical timing of payment have on the contract assets and the contract liabilities. [Refer: Performance obligations [domain]; Contract assets; Contract liabilities] IFRS 15.117 Disclosure
ifrs-full ExplanationOfEstimatedFinancialEffectContingentLiabilitiesInBusinessCombination Text label Explanation of estimated financial effect, contingent liabilities in business combination IFRS 3.B64 j (i) Disclosure
ifrs-full ExplanationOfEstimatedFinancialEffectContingentLiabilitiesInBusinessCombination Text documentation The explanation of the estimated financial effect for contingent liabilities recognised in a business combination. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]] IFRS 3.B64 j (i) Disclosure
ifrs-full ExplanationOfEstimatedFinancialEffectOfContingentAssets Text label Explanation of estimated financial effect of contingent assets IAS 37.89 Disclosure
ifrs-full ExplanationOfEstimatedFinancialEffectOfContingentAssets Text documentation The explanation of the estimated financial effect of possible assets that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within control of the entity. IAS 37.89 Disclosure
ifrs-full ExplanationOfFactAndBasisForPreparationOfFinancialStatementsWhenNotGoingConcernBasis Text label Explanation of fact and basis for preparation of financial statements when not going concern basis IAS 1.25 Disclosure
ifrs-full ExplanationOfFactAndBasisForPreparationOfFinancialStatementsWhenNotGoingConcernBasis Text documentation The explanation of the fact that the entity has not prepared financial statements on a going concern basis and an explanation of the basis on which financial statements were prepared. IAS 1.25 Disclosure
ifrs-full ExplanationOfFactorsInReachingDecisionThatProvisionOfSupportToPreviouslyUnconsolidatedStructuredEntityResultedInObtainingControl Text label Explanation of factors in reaching decision to provide support to previously unconsolidated structured entity that resulted in obtaining control IFRS 12.16 Disclosure
ifrs-full ExplanationOfFactorsInReachingDecisionThatProvisionOfSupportToPreviouslyUnconsolidatedStructuredEntityResultedInObtainingControl Text documentation The explanation of the relevant factors in reaching the decision by a parent or any of its subsidiaries to provide, without having a contractual obligation to do so, financial or other support to a previously unconsolidated structured entity that resulted in the entity controlling the structured entity. [Refer: Total for all subsidiaries [member]; Total for all unconsolidated structured entities [member]] IFRS 12.16 Disclosure
ifrs-full ExplanationOfFactsAndCircumstancesIndicatingRareSituationForReclassificationOutOfFinancialAssetsAtFairValueThroughProfitOrLoss Text label Explanation of facts and circumstances indicating rare situation for reclassification out of financial assets at fair value through profit or loss Expired 2023-01-01 IFRS 7.12A c Disclosure
ifrs-full ExplanationOfFactsAndCircumstancesIndicatingRareSituationForReclassificationOutOfFinancialAssetsAtFairValueThroughProfitOrLoss Text commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.12A c Disclosure
ifrs-full ExplanationOfFactsAndCircumstancesIndicatingRareSituationForReclassificationOutOfFinancialAssetsAtFairValueThroughProfitOrLoss Text documentation The explanation of facts and circumstances indicating a rare situation for the reclassification of financial assets that are no longer held for the purpose of selling or repurchasing in the near term out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss; Reclassification out of financial assets at fair value through profit or loss] Expired 2023-01-01 IFRS 7.12A c Disclosure
ifrs-full ExplanationOfFactsAndCircumstancesOfSaleOrReclassificationAndExpectedDisposalMannerAndTiming Text label Explanation of facts and circumstances of sale or reclassification and expected disposal, manner and timing IFRS 5.41 b Disclosure
ifrs-full ExplanationOfFactsAndCircumstancesOfSaleOrReclassificationAndExpectedDisposalMannerAndTiming Text documentation The explanation of the facts and circumstances of the sale or leading to the expected disposal, and the manner and timing of that disposal, when a non-current asset or disposal group has been either classified as held for sale or sold. IFRS 5.41 b Disclosure
ifrs-full ExplanationOfFactThatAggregateCarryingAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAllocatedToRecoverableAmountsIsSignificant Text label Explanation of fact that aggregate carrying amount of goodwill or intangible assets with indefinite useful lives allocated to cash-generating units is significant IAS 36.135 Disclosure
ifrs-full ExplanationOfFactThatAggregateCarryingAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAllocatedToRecoverableAmountsIsSignificant Text documentation The explanation of the fact that the aggregate carrying amount of goodwill or intangible assets with indefinite useful lives allocated to the cash-generating unit (group of units) is significant in comparison with the entity’s total carrying amount of goodwill or intangible assets with indefinite useful lives. [Refer: Carrying amount [member]; Total for all cash-generating units [member]; Intangible assets other than goodwill] IAS 36.135 Disclosure
ifrs-full ExplanationOfFactThatCarryingAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesIsNotSignificant Text label Explanation of fact that carrying amount of goodwill or intangible assets with indefinite useful lives is not significant IAS 36.135 Disclosure
ifrs-full ExplanationOfFactThatCarryingAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesIsNotSignificant Text documentation The explanation of the fact that the carrying amount of goodwill or intangible assets with indefinite useful lives allocated to a unit (group of units) across multiple cash-generating units (groups of units) is not significant in comparison with the entity’s total carrying amount of goodwill or intangible assets with indefinite useful lives. [Refer: Carrying amount [member]; Total for all cash-generating units [member]; Intangible assets other than goodwill] IAS 36.135 Disclosure
ifrs-full ExplanationOfFactThatEntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssue Text label Explanation of fact that entity’s owners or others have power to amend financial statements after issue IAS 10.17 Disclosure
ifrs-full ExplanationOfFactThatEntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssue Text documentation The explanation of the fact that the entity’s owners or others have the power to amend financial statements after issue. IAS 10.17 Disclosure
ifrs-full ExplanationOfFactThatFinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasuredAreDerecognised Text label Explanation of fact that financial instruments whose fair value previously could not be reliably measured are derecognised Expired 2023-01-01 IFRS 7.30 e Disclosure
ifrs-full ExplanationOfFactThatFinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasuredAreDerecognised Text commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.30 e Disclosure
ifrs-full ExplanationOfFactThatFinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasuredAreDerecognised Text documentation The explanation of the fact that financial instruments whose fair value previously could not be reliably measured are derecognised. [Refer: Classes of financial instruments [domain]] Expired 2023-01-01 IFRS 7.30 e Disclosure
ifrs-full ExplanationOfFactThatFinancialStatementsAndCorrespondingFiguresForPreviousPeriodsHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrency Text label Explanation of fact that financial statements and corresponding figures for previous periods have been restated for changes in general purchasing power of functional currency IAS 29.39 a Disclosure
ifrs-full ExplanationOfFactThatFinancialStatementsAndCorrespondingFiguresForPreviousPeriodsHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrency Text documentation The explanation of the fact that financial statements and the corresponding figures for previous periods have been restated for changes in the general purchasing power of the functional currency and, as a result, are stated in terms of the measuring unit current at the end of the reporting period in hyperinflationary reporting. IAS 29.39 a Disclosure
ifrs-full ExplanationOfFactThatFinancialStatementsForPreviousPeriodsNotPresented Text label Explanation of fact that financial statements for previous periods not presented IFRS 1.28 Disclosure
ifrs-full ExplanationOfFactThatFinancialStatementsForPreviousPeriodsNotPresented Text documentation The explanation, in the entity’s first IFRS financial statements, of the fact that the entity did not present financial statements for previous periods. IFRS 1.28 Disclosure
ifrs-full ExplanationOfFactThatMaximumAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssetsIsUnlimited Text label Explanation of fact that maximum amount of payment for contingent consideration arrangements and indemnification assets is unlimited IFRS 3.B64 g (iii) Disclosure
ifrs-full ExplanationOfFactThatMaximumAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssetsIsUnlimited Text documentation The explanation of the fact that the maximum amount of the payment for contingent consideration arrangements and indemnification assets is unlimited. IFRS 3.B64 g (iii) Disclosure
ifrs-full ExplanationOfFactThatSharesHaveNoParValue Text label Explanation of fact that shares have no par value IAS 1.79 a (iii) Disclosure
ifrs-full ExplanationOfFactThatSharesHaveNoParValue Text documentation The explanation of the fact that shares have no par value. [Refer: Par value per share] IAS 1.79 a (iii) Disclosure
ifrs-full ExplanationOfFinancialEffectOfAdjustmentsRelatedToBusinessCombinations Text label Explanation of financial effect of adjustments related to business combinations IFRS 3.61 Disclosure
ifrs-full ExplanationOfFinancialEffectOfAdjustmentsRelatedToBusinessCombinations Text documentation The explanation of the financial effects of the adjustments recognised in the current reporting period that relate to business combinations that occurred in the period or previous reporting periods. [Refer: Total for all business combinations [member]] IFRS 3.61 Disclosure
ifrs-full ExplanationOfFinancialEffectOfContingentLiabilities Text label Explanation of estimated financial effect of contingent liabilities IAS 37.86 a Disclosure
ifrs-full ExplanationOfFinancialEffectOfContingentLiabilities Text documentation The explanation of the estimated financial effect of contingent liabilities. [Refer: Classes of contingent liabilities [domain]] IAS 37.86 a Disclosure
ifrs-full ExplanationOfFinancialEffectOfDepartureFromIFRS Text label Explanation of financial effect of departure from IFRS IAS 1.20 d Disclosure
ifrs-full ExplanationOfFinancialEffectOfDepartureFromIFRS Text documentation The explanation of the financial effect of the departure from IFRS on items in the financial statements that would have been reported when complying with the requirement. IAS 1.20 d Disclosure
ifrs-full ExplanationOfFinancialEffectOfNonadjustingEventAfterReportingPeriod Text block label Explanation of financial effect of non-adjusting event after reporting period [text block] IAS 10.21 b Disclosure
ifrs-full ExplanationOfFinancialEffectOfNonadjustingEventAfterReportingPeriod Text block documentation The explanation of either an estimate of the financial effect of a non-adjusting event after the reporting period or a statement that such an estimate cannot be made. IAS 10.21 b Disclosure
ifrs-full ExplanationOfGainOrLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombination Text label Explanation of gain or loss that relates to identifiable assets acquired or liabilities assumed in business combination and is of such size, nature or incidence that disclosure is relevant to understanding combined entity's financial statements IFRS 3.B67 e Disclosure
ifrs-full ExplanationOfGainOrLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombination Text documentation The explanation of the gain or loss that both relates to identifiable assets acquired or liabilities assumed in a business combination and is of such size, nature or incidence that disclosure is relevant to understanding the combined entity’s financial statements. [Refer: Total for all business combinations [member]] IFRS 3.B67 e Disclosure
ifrs-full ExplanationOfGainsLossesRecognisedWhenControlInSubsidiaryIsLost Text label Description of line item(s) in profit or loss in which gain (loss) is recognised when control of subsidiary is lost IFRS 12.19 b Disclosure
ifrs-full ExplanationOfGainsLossesRecognisedWhenControlInSubsidiaryIsLost Text documentation The description of the line item(s) in profit or loss in which the gain (loss) is recognised (if not presented separately) when control of a subsidiary is lost. [Refer: Total for all subsidiaries [member]] IFRS 12.19 b Disclosure
ifrs-full ExplanationOfHedgeIneffectivenessResultingFromSourcesThatEmergedInHedgingRelationship Text label Explanation of hedge ineffectiveness resulting from sources that emerged in hedging relationship IFRS 7.23E Disclosure
ifrs-full ExplanationOfHedgeIneffectivenessResultingFromSourcesThatEmergedInHedgingRelationship Text documentation The explanation of hedge ineffectiveness resulting from sources that emerged in the hedging relationship. [Refer: Gain (loss) on hedge ineffectiveness] IFRS 7.23E Disclosure
ifrs-full ExplanationOfHowAndWhyEntityHadAndCeasedToHaveFunctionalCurrencyForWhichReliableGeneralPriceIndexIsNotAvailableAndNoExchangeabilityWithStableForeignCurrencyExists Text label Explanation of how and why entity had, and ceased to have, functional currency for which reliable general price index is not available and no exchangeability with stable foreign currency exists IFRS 1.31C Disclosure
ifrs-full ExplanationOfHowAndWhyEntityHadAndCeasedToHaveFunctionalCurrencyForWhichReliableGeneralPriceIndexIsNotAvailableAndNoExchangeabilityWithStableForeignCurrencyExists Text documentation The explanation when the entity has a functional currency that was, or is, the currency of a hyperinflationary economy, of how and why the entity had, and ceased to have, a functional currency for which the reliable general price index is not available and no exchangeability with stable foreign currency exists. IFRS 1.31C Disclosure
ifrs-full ExplanationOfHowEntityDeterminedMeasurementOfInsuranceContractsAtTransitionDate Text label Explanation of how entity determined measurement of insurance contracts at transition date IFRS 17.115 Disclosure
ifrs-full ExplanationOfHowEntityDeterminedMeasurementOfInsuranceContractsAtTransitionDate Text documentation The explanation of how an entity determined the measurement of insurance contracts at the transition date. [Refer: Insurance contracts [domain]] IFRS 17.115 Disclosure
ifrs-full ExplanationOfHowRateRegulatorIsRelated Text label Explanation of how rate regulator is related IFRS 14.30 b Disclosure
ifrs-full ExplanationOfHowRateRegulatorIsRelated Text documentation The explanation of how the rate regulator is related to the entity. [Refer: Description of identity of rate regulator(s)] IFRS 14.30 b Disclosure
ifrs-full ExplanationOfHowSignificantChangesInGrossCarryingAmountOfFinancialInstrumentsContributedToChangesInLossAllowance Text label Explanation of how significant changes in gross carrying amount of financial instruments contributed to changes in loss allowance IFRS 7.35I Disclosure
ifrs-full ExplanationOfHowSignificantChangesInGrossCarryingAmountOfFinancialInstrumentsContributedToChangesInLossAllowance Text documentation The explanation of how significant changes in the gross carrying amount of financial instruments contributed to changes in the loss allowance. IFRS 7.35I Disclosure
ifrs-full ExplanationOfHowTimingOfSatisfactionOfPerformanceObligationsRelatesToTypicalTimingOfPayment Text label Explanation of how timing of satisfaction of performance obligations relates to typical timing of payment IFRS 15.117 Disclosure
ifrs-full ExplanationOfHowTimingOfSatisfactionOfPerformanceObligationsRelatesToTypicalTimingOfPayment Text documentation The explanation of how the timing of satisfaction of performance obligations relates to the typical timing of payment. [Refer: Performance obligations [domain]] IFRS 15.117 Disclosure
ifrs-full ExplanationOfImpairmentLossRecognisedOrReversedByClassOfAssetsAndByReportableSegment Text block label Disclosure of impairment loss recognised or reversed for cash-generating unit [text block] IAS 36.130 d (ii) Disclosure
ifrs-full ExplanationOfImpairmentLossRecognisedOrReversedByClassOfAssetsAndByReportableSegment Text block documentation The disclosure of an impairment loss recognised or reversed for a cash-generating unit. [Refer: Impairment loss; Reversal of impairment loss] IAS 36.130 d (ii) Disclosure
ifrs-full ExplanationOfIndependentValuerUsedForRevaluationPropertyPlantAndEquipment Text label Explanation of involvement of independent valuer in revaluation, property, plant and equipment IAS 16.77 b Disclosure
ifrs-full ExplanationOfIndependentValuerUsedForRevaluationPropertyPlantAndEquipment Text documentation The explanation of whether an independent valuer was involved for items of property, plant and equipment stated at revalued amounts. [Refer: Property, plant and equipment] IAS 16.77 b Disclosure
ifrs-full ExplanationOfInitialApplicationOfImpairmentRequirementsForFinancialInstrumentsExplanatory Text block label Explanation of initial application of impairment requirements for financial instruments [text block] IFRS 7.42P Disclosure
ifrs-full ExplanationOfInitialApplicationOfImpairmentRequirementsForFinancialInstrumentsExplanatory Text block documentation The explanation of the initial application of the impairment requirements for financial instruments. IFRS 7.42P Disclosure
ifrs-full ExplanationOfInputsAssumptionsAndEstimationTechniquesUsedToApplyImpairmentRequirementsExplanatory Text block label Explanation of inputs, assumptions and estimation techniques used to apply impairment requirements [text block] IFRS 7.35G Disclosure
ifrs-full ExplanationOfInputsAssumptionsAndEstimationTechniquesUsedToApplyImpairmentRequirementsExplanatory Text block documentation The explanation of the inputs, assumptions and estimation techniques used to apply the impairment requirements for financial instruments. IFRS 7.35G Disclosure
ifrs-full ExplanationOfInsuranceFinanceIncomeExpenses Text label Explanation of insurance finance income (expenses) IFRS 17.110 Disclosure
ifrs-full ExplanationOfInsuranceFinanceIncomeExpenses Text documentation The explanation of the total amount of insurance finance income (expenses) in the reporting period. [Refer: Insurance finance income (expenses)] IFRS 17.110 Disclosure
ifrs-full ExplanationOfInterestRevenueReportedNetOfInterestExpense Text label Explanation of interest income reported net of interest expense IFRS 8.23 Disclosure
ifrs-full ExplanationOfInterestRevenueReportedNetOfInterestExpense Text documentation The explanation that the entity has reported a segment’s interest revenue net of its interest expense. [Refer: Interest expense] IFRS 8.23 Disclosure
ifrs-full ExplanationOfInvestingAndFinancingTransactionsNotRequireUseOfCashOrCashEquivalents Text label Explanation of investing and financing transactions not requiring use of cash or cash equivalents IAS 7.43 Disclosure
ifrs-full ExplanationOfInvestingAndFinancingTransactionsNotRequireUseOfCashOrCashEquivalents Text documentation The explanation of the relevant information about investing and financing transactions that do not require the use of cash or cash equivalents. IAS 7.43 Disclosure
ifrs-full ExplanationOfInvolvementOfIndependentValuerInRevaluationRightofuseAssets Text label Explanation of involvement of independent valuer in revaluation, right-of-use assets IFRS 16.57 Disclosure
ifrs-full ExplanationOfInvolvementOfIndependentValuerInRevaluationRightofuseAssets Text documentation The explanation of whether an independent valuer was involved for right-of-use assets stated at revalued amounts. [Refer: Right-of-use assets] IFRS 16.57 Disclosure
ifrs-full ExplanationOfIssuancesRepurchasesAndRepaymentsOfDebtAndEquitySecurities Text label Explanation of issues, repurchases and repayments of debt and equity securities IAS 34.16A e Disclosure
ifrs-full ExplanationOfIssuancesRepurchasesAndRepaymentsOfDebtAndEquitySecurities Text documentation The explanation of the issues, repurchases and repayments of debt and equity securities. IAS 34.16A e Disclosure
ifrs-full ExplanationOfMainClassesOfAssetsAffectedByImpairmentLossesOrReversalsOfImpairmentLosses Text label Explanation of main classes of assets affected by impairment losses or reversals of impairment losses IAS 36.131 a Disclosure
ifrs-full ExplanationOfMainClassesOfAssetsAffectedByImpairmentLossesOrReversalsOfImpairmentLosses Text documentation The explanation of the main classes of assets affected by impairment losses or reversals of impairment losses. [Refer: Impairment loss] IAS 36.131 a Disclosure
ifrs-full ExplanationOfMainEventsAndCircumstancesThatLedToRecognitionOfImpairmentLossesAndReversalsOfImpairmentLosses Text label Explanation of main events and circumstances that led to recognition of impairment losses and reversals of impairment losses IAS 36.130 a Disclosure, IAS 36.131 b Disclosure
ifrs-full ExplanationOfMainEventsAndCircumstancesThatLedToRecognitionOfImpairmentLossesAndReversalsOfImpairmentLosses Text documentation The explanation of the main events and circumstances that led to the recognition of impairment losses and reversals of impairment losses. [Refer: Impairment loss] IAS 36.130 a Disclosure, IAS 36.131 b Disclosure
ifrs-full ExplanationOfManagementJudgementsInApplyingEntitysAccountingPoliciesWithSignificantEffectOnRecognisedAmounts Text label Explanation of management judgements in applying entity’s accounting policies with significant effect on recognised amounts IAS 1.122 Disclosure
ifrs-full ExplanationOfManagementJudgementsInApplyingEntitysAccountingPoliciesWithSignificantEffectOnRecognisedAmounts Text documentation The explanation of judgements, apart from those involving estimations, that management has made in the process of applying the entity’s accounting policies and that have the most significant effect on the amounts recognised in the financial statements. IAS 1.122 Disclosure
ifrs-full ExplanationOfMaterialEventsSubsequentToEndOfInterimPeriodThatHaveNotBeenReflected Text label Explanation of events after interim period that have not been reflected IAS 34.16A h Disclosure
ifrs-full ExplanationOfMaterialEventsSubsequentToEndOfInterimPeriodThatHaveNotBeenReflected Text documentation The explanation of events after the interim period that have not been reflected in the financial statements for the interim period. IAS 34.16A h Disclosure
ifrs-full ExplanationOfMeasurementBasesForFinancialInstrumentsUsedInPreparingFinancialStatementsExplanatory Text block label Explanation of measurement bases for financial instruments used in preparing financial statements [text block] IFRS 7.21 Example
ifrs-full ExplanationOfMeasurementBasesForFinancialInstrumentsUsedInPreparingFinancialStatementsExplanatory Text block documentation The explanation of the measurement basis (or bases) for financial instruments used in preparing the financial statements. IFRS 7.21 Example
ifrs-full ExplanationOfMethodMainParametersAndAssumptionsUnderlyingInformationProvidedSensitivityAnalysisOtherThanSpecifiedInParagraph128aOfIFRS17Explanatory Text block label Explanation of method, main parameters and assumptions underlying information provided, sensitivity analysis other than specified in paragraph 128(a) of IFRS 17 [text block] IFRS 17.129 a Disclosure
ifrs-full ExplanationOfMethodMainParametersAndAssumptionsUnderlyingInformationProvidedSensitivityAnalysisOtherThanSpecifiedInParagraph128aOfIFRS17Explanatory Text block documentation The explanation of the method, the main parameters and assumptions underlying the information provided for a sensitivity analysis other than the analysis specified in paragraph 128(a) of IFRS 17. IFRS 17.129 a Disclosure
ifrs-full ExplanationOfMethodsUsedToDetermineInsuranceFinanceIncomeExpensesRecognisedInProfitOrLoss Text label Explanation of methods used to determine insurance finance income (expenses) recognised in profit or loss IFRS 17.118 Disclosure
ifrs-full ExplanationOfMethodsUsedToDetermineInsuranceFinanceIncomeExpensesRecognisedInProfitOrLoss Text documentation The explanation of the methods used to determine the insurance finance income (expenses) recognised in profit or loss. [Refer: Insurance finance income (expenses)] IFRS 17.118 Disclosure
ifrs-full ExplanationOfModificationsModifiedSharebasedPaymentArrangements Text label Explanation of modifications, modified share-based payment arrangements IFRS 2.47 c (i) Disclosure
ifrs-full ExplanationOfModificationsModifiedSharebasedPaymentArrangements Text documentation The explanation of the modifications for share-based payment arrangements. [Refer: Types of share-based payment arrangements [domain]] IFRS 2.47 c (i) Disclosure
ifrs-full ExplanationOfNatureAndAdjustmentsToAmountsPreviouslyPresentedInDiscontinuedOperations Text label Explanation of nature and adjustments to amounts previously presented in discontinued operations IFRS 5.35 Disclosure
ifrs-full ExplanationOfNatureAndAdjustmentsToAmountsPreviouslyPresentedInDiscontinuedOperations Text documentation The explanation of the nature and amount of adjustments in the current period to amounts previously presented in discontinued operations that are directly related to the disposal of a discontinued operation in a prior period. These adjustments may arise in such circumstances as: (a) the resolution of uncertainties that arise from the terms of the disposal transaction, such as the resolution of purchase price adjustments and indemnification issues with the purchaser; (b) the resolution of uncertainties that arise from and are directly related to the operations of the component before its disposal, such as environmental and product warranty obligations retained by the seller; and (c) the settlement of employee benefit plan obligations, provided that the settlement is directly related to the disposal transaction. [Refer: Discontinued operations [member]] IFRS 5.35 Disclosure
ifrs-full ExplanationOfNatureAndAmountOfChangesInEstimatesOfAmountsReportedInPriorInterimPeriodsOrPriorFinancialYears Text label Explanation of nature and amount of changes in estimates of amounts reported in prior interim periods or prior financial years IAS 34.16A d Disclosure
ifrs-full ExplanationOfNatureAndAmountOfChangesInEstimatesOfAmountsReportedInPriorInterimPeriodsOrPriorFinancialYears Text documentation The explanation of the nature and amount of changes in estimates of amounts reported in prior interim periods of the current financial year or changes in estimates of amounts reported in prior financial years, disclosed in the entity’s interim financial report. IAS 34.16A d Disclosure
ifrs-full ExplanationOfNatureAndAmountOfItemsAffectingAssetsLiabilitiesEquityNetIncomeOrCashFlowsThatAreUnusualBecauseOfTheirNatureSizeOrIncidence Text label Explanation of nature and amount of items affecting assets, liabilities, equity, net income or cash flows that are unusual because of their nature size or incidence IAS 34.16A c Disclosure
ifrs-full ExplanationOfNatureAndAmountOfItemsAffectingAssetsLiabilitiesEquityNetIncomeOrCashFlowsThatAreUnusualBecauseOfTheirNatureSizeOrIncidence Text documentation The explanation of the nature and amount of items affecting assets, liabilities, equity, net income or cash flows that are unusual because of their nature, size or incidence. IAS 34.16A c Disclosure
ifrs-full ExplanationOfNatureAndAmountOfSignificantTransactions Text label Explanation of nature and amount of significant transactions IAS 24.26 b (i) Disclosure
ifrs-full ExplanationOfNatureAndAmountOfSignificantTransactions Text documentation The explanation of the nature and amount of individually significant transactions with a government that has control, joint control or significant influence over the reporting entity and entities under control, joint control or significant influence of that government. IAS 24.26 b (i) Disclosure
ifrs-full ExplanationOfNatureAndExtentOfObligationsToAcquireOrBuildItemsOfPropertyPlantAndEquipment Text label Explanation of nature and extent of obligations to acquire or build items of property, plant and equipment SIC 29.6 c (iii) Disclosure
ifrs-full ExplanationOfNatureAndExtentOfObligationsToAcquireOrBuildItemsOfPropertyPlantAndEquipment Text documentation The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of obligations to acquire or build items of property, plant and equipment in service concession arrangements. [Refer: Service concession arrangements [domain]; Property, plant and equipment] SIC 29.6 c (iii) Disclosure
ifrs-full ExplanationOfNatureAndExtentOfObligationsToDeliverOrRightsToReceiveSpecifiedAssetsAtEndOfConcessionPeriod Text label Explanation of nature and extent of obligations to deliver or rights to receive specified assets at end of concession period SIC 29.6 c (iv) Disclosure
ifrs-full ExplanationOfNatureAndExtentOfObligationsToDeliverOrRightsToReceiveSpecifiedAssetsAtEndOfConcessionPeriod Text documentation The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of obligations to deliver or rights to receive specified assets at the end of the concession period in service concession arrangements. [Refer: Service concession arrangements [domain]] SIC 29.6 c (iv) Disclosure
ifrs-full ExplanationOfNatureAndExtentOfObligationsToProvideOrRightsToExpectProvisionOfServices Text label Explanation of nature and extent of obligations to provide or rights to expect provision of services SIC 29.6 c (ii) Disclosure
ifrs-full ExplanationOfNatureAndExtentOfObligationsToProvideOrRightsToExpectProvisionOfServices Text documentation The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of obligations to provide, or rights to expect provision of, services in service concession arrangements. [Refer: Service concession arrangements [domain]] SIC 29.6 c (ii) Disclosure
ifrs-full ExplanationOfNatureAndExtentOfOtherRightsAndObligations Text label Explanation of nature and extent of other rights and obligations SIC 29.6 c (vi) Disclosure
ifrs-full ExplanationOfNatureAndExtentOfOtherRightsAndObligations Text documentation The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of rights and obligations in service concession arrangements that the entity does not separately disclose. [Refer: Service concession arrangements [domain]] SIC 29.6 c (vi) Disclosure
ifrs-full ExplanationOfNatureAndExtentOfRenewalAndTerminationOptions Text label Explanation of nature and extent of renewal and termination options SIC 29.6 c (v) Disclosure
ifrs-full ExplanationOfNatureAndExtentOfRenewalAndTerminationOptions Text documentation The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of renewal and termination options in service concession arrangements. [Refer: Service concession arrangements [domain]] SIC 29.6 c (v) Disclosure
ifrs-full ExplanationOfNatureAndExtentOfRightsToUseSpecifiedAssets Text label Explanation of nature and extent of rights to use specified assets SIC 29.6 c (i) Disclosure
ifrs-full ExplanationOfNatureAndExtentOfRightsToUseSpecifiedAssets Text documentation The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of rights to use specified assets in service concession arrangements. [Refer: Service concession arrangements [domain]] SIC 29.6 c (i) Disclosure
ifrs-full ExplanationOfNatureOfRequirementInIFRSAndConclusionWhyRequirementIsInConflictWithFairPresentation Text label Explanation of nature of requirement in IFRS and conclusion why requirement is in conflict with objective of financial statements set out in Framework IAS 1.23 a Disclosure
ifrs-full ExplanationOfNatureOfRequirementInIFRSAndConclusionWhyRequirementIsInConflictWithFairPresentation Text documentation The explanation of the title of the IFRS in question, the nature of the requirement and the reason why management has concluded that complying with the requirement is so misleading in the circumstances that it conflicts with the objective of financial statements set out in the Conceptual Framework. IAS 1.23 a Disclosure
ifrs-full ExplanationOfNecessaryInformationNotAvailableAndDevelopmentCostExcessive Text label Explanation of why revenues from external customers for each product and service, or each group of similar products and services, are not reported IFRS 8.32 Disclosure
ifrs-full ExplanationOfNecessaryInformationNotAvailableAndDevelopmentCostExcessive Text documentation The explanation of why revenues from external customers for each product and service, or each group of similar products and services, are not reported (for example, if the cost to develop the information would be excessive). [Refer: Products and services [domain]; Revenue] IFRS 8.32 Disclosure
ifrs-full ExplanationOfNotAppliedNewStandardsOrInterpretations Text label Explanation of new standards or interpretations not applied IAS 8.30 a Disclosure
ifrs-full ExplanationOfNotAppliedNewStandardsOrInterpretations Text documentation The explanation of the fact that the entity has not applied a new IFRS that has been issued but is not yet effective. IAS 8.30 a Disclosure
ifrs-full ExplanationOfObjectiveOfMethodUsedAndLimitationsThatMayResultInInformationProvidedSensitivityAnalysisOtherThanSpecifiedInParagraph128aOfIFRS17 Text label Explanation of objective of method used and limitations that may result in information provided, sensitivity analysis other than specified in paragraph 128(a) of IFRS 17 IFRS 17.129 b Disclosure
ifrs-full ExplanationOfObjectiveOfMethodUsedAndLimitationsThatMayResultInInformationProvidedSensitivityAnalysisOtherThanSpecifiedInParagraph128aOfIFRS17 Text documentation The explanation of the objective of the method used and of any limitations that may result in the information provided for a sensitivity analysis other than the analysis specified in paragraph 128(a) of IFRS 17. IFRS 17.129 b Disclosure
ifrs-full ExplanationOfPeriodOverWhichManagementHasProjectedCashFlows Text label Explanation of period over which management has projected cash flows IAS 36.134 d (iii) Disclosure, IAS 36.134 e (iii) Disclosure
ifrs-full ExplanationOfPeriodOverWhichManagementHasProjectedCashFlows Text documentation The explanation of the period over which management has projected cash flows based on financial budgets/forecasts approved by management including, when a period greater than five years is used for a cash-generating unit (group of units), an explanation of why that longer period is justified. [Refer: Total for all cash-generating units [member]] IAS 36.134 d (iii) Disclosure, IAS 36.134 e (iii) Disclosure
ifrs-full ExplanationOfPossibilityOfReimbursementContingentLiabilities Text label Explanation of possibility of reimbursement, contingent liabilities IAS 37.86 c Disclosure
ifrs-full ExplanationOfPossibilityOfReimbursementContingentLiabilities Text documentation The explanation of the possibility of reimbursement by another party for expenditures to settle contingent liabilities. [Refer: Classes of contingent liabilities [domain]] IAS 37.86 c Disclosure
ifrs-full ExplanationOfPossibilityOfReimbursementContingentLiabilitiesInBusinessCombination Text label Explanation of possibility of reimbursement, contingent liabilities in business combination IFRS 3.B64 j (i) Disclosure
ifrs-full ExplanationOfPossibilityOfReimbursementContingentLiabilitiesInBusinessCombination Text documentation The explanation of the possibility of reimbursement by another party for expenditures to settle contingent liabilities recognised in a business combination. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]] IFRS 3.B64 j (i) Disclosure
ifrs-full ExplanationOfReasonForNondisclosureOfInformationRegardingContingentAsset Text label Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent asset IAS 37.92 Disclosure
ifrs-full ExplanationOfReasonForNondisclosureOfInformationRegardingContingentAsset Text documentation The explanation of the general nature of the dispute with other parties on the subject matter of a contingent asset and the fact and reason why required information relating to a possible asset that arises from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within control of the entity is not disclosed. IAS 37.92 Disclosure
ifrs-full ExplanationOfReasonForNondisclosureOfInformationRegardingContingentLiability Text label Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent liability IAS 37.92 Disclosure
ifrs-full ExplanationOfReasonForNondisclosureOfInformationRegardingContingentLiability Text documentation The explanation of the general nature of the dispute with other parties on the subject matter of a contingent liability and the fact and reason why required information relating to a contingent liability is not disclosed by the entity. [Refer: Classes of contingent liabilities [domain]] IAS 37.92 Disclosure
ifrs-full ExplanationOfReasonForNondisclosureOfInformationRegardingProvision Text label Explanation of general nature of dispute and of reason for non-disclosure of information regarding provision IAS 37.92 Disclosure
ifrs-full ExplanationOfReasonForNondisclosureOfInformationRegardingProvision Text documentation The explanation of the general nature of the dispute with other parties on the subject matter of a provision and the fact and reason why required information relating to a provision is not disclosed by the entity. [Refer: Provisions] IAS 37.92 Disclosure
ifrs-full ExplanationOfReasonsForChangesInLossAllowanceForFinancialInstruments Text label Explanation of reasons for changes in loss allowance for financial instruments IFRS 7.B8D Example
ifrs-full ExplanationOfReasonsForChangesInLossAllowanceForFinancialInstruments Text documentation The explanation of the reasons for changes in the loss allowance for financial instruments, which may include (a) the portfolio composition; (b) the volume of financial instruments purchased or originated; and (c) the severity of the expected credit losses. IFRS 7.B8D Example
ifrs-full ExplanationOfReasonsForSignificantChangesInFinancialStatementLineItemsDueToApplicationOfIFRS15 Text label Explanation of reasons for significant changes in financial statement line items due to application of IFRS 15 IFRS 15.C8 b Disclosure
ifrs-full ExplanationOfReasonsForSignificantChangesInFinancialStatementLineItemsDueToApplicationOfIFRS15 Text documentation The explanation of the reasons for significant changes in financial statement line items due to the application of IFRS 15. IFRS 15.C8 b Disclosure
ifrs-full ExplanationOfReasonsWhyEntityElectedToApplyIFRSsAsIfItHadNeverStoppedApplyingIFRSs Text label Explanation of reasons why entity elected to apply IFRSs as if it had never stopped applying IFRSs IFRS 1.23B Disclosure
ifrs-full ExplanationOfReasonsWhyEntityElectedToApplyIFRSsAsIfItHadNeverStoppedApplyingIFRSs Text documentation The explanation of the reasons why an entity that has applied IFRSs in a previous reporting period, but whose most recent previous annual financial statements did not contain an explicit and unreserved statement of compliance with IFRSs, elected to apply IFRSs as if it had never stopped applying IFRSs. IFRS 1.23B Disclosure
ifrs-full ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsForCorrectionRelatedToPriorPeriodErrors Text label Explanation of reason why it is impracticable to determine amounts for correction related to prior period errors IAS 8.49 d Disclosure
ifrs-full ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsForCorrectionRelatedToPriorPeriodErrors Text documentation The explanation of the reason why it is impracticable to determine amounts for corrections related to prior period errors. IAS 8.49 d Disclosure
ifrs-full ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsOfAdjustmentsRelatedToChangeInAccountingPolicy Text label Explanation of reason why it is impracticable to determine amounts of adjustments related to change in accounting policy IAS 8.28 h Disclosure, IAS 8.29 e Disclosure
ifrs-full ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsOfAdjustmentsRelatedToChangeInAccountingPolicy Text documentation The explanation of the reason why it is impracticable to determine amounts of adjustments related to changes in accounting policy. IAS 8.28 h Disclosure, IAS 8.29 e Disclosure
ifrs-full ExplanationOfRelationshipBetweenAmountsPayableOnDemandThatAriseFromContractsWithinScopeOfIFRS17AndCarryingAmountOfRelatedGroupsOfContracts Text label Explanation of relationship between amounts payable on demand that arise from contracts within scope of IFRS 17 and carrying amount of related portfolios of contracts IFRS 17.132 c Disclosure
ifrs-full ExplanationOfRelationshipBetweenAmountsPayableOnDemandThatAriseFromContractsWithinScopeOfIFRS17AndCarryingAmountOfRelatedGroupsOfContracts Text documentation The explanation of the relationship between the amounts payable on demand that arise from contracts within the scope of IFRS 17 and the carrying amount of the related portfolios of contracts. IFRS 17.132 c Disclosure
ifrs-full ExplanationOfRelationshipBetweenInsuranceFinanceIncomeExpensesAndInvestmentReturnOnAssets Text label Explanation of relationship between insurance finance income (expenses) and investment return on assets IFRS 17.110 Disclosure
ifrs-full ExplanationOfRelationshipBetweenInsuranceFinanceIncomeExpensesAndInvestmentReturnOnAssets Text documentation The explanation of the relationship between insurance finance income (expenses) and the investment return on assets, to enable users of the entity’s financial statements to evaluate the sources of finance income or expenses recognised in profit or loss and other comprehensive income. [Refer: Insurance finance income (expenses)] IFRS 17.110 Disclosure
ifrs-full ExplanationOfRelationshipBetweenSensitivitiesToChangesInRiskExposuresArisingFromInsuranceContractsAndFromFinancialAssetsHeld Text label Explanation of relationship between sensitivities to changes in risk variables arising from insurance contracts and from financial assets held IFRS 17.128 a (ii) Disclosure
ifrs-full ExplanationOfRelationshipBetweenSensitivitiesToChangesInRiskExposuresArisingFromInsuranceContractsAndFromFinancialAssetsHeld Text documentation The explanation of the relationship between the sensitivities to changes in risk variables arising from insurance contracts and those arising from financial assets held by the entity. [Refer: Insurance contracts [domain]; Financial assets] IFRS 17.128 a (ii) Disclosure
ifrs-full ExplanationOfRelationshipsBetweenParentsAndEntity Text label Explanation of relationships between parent and subsidiaries IAS 24.13 Disclosure
ifrs-full ExplanationOfRelationshipsBetweenParentsAndEntity Text documentation The explanation of the relationships between a parent and its subsidiaries. [Refer: Total for all subsidiaries [member]] IAS 24.13 Disclosure
ifrs-full ExplanationOfRelevantFactorsInReachingDecisionToProvideSupportThatResultedInControllingUnconsolidatedStructuredEntity Text label Explanation of relevant factors in reaching decision to provide support that resulted in controlling unconsolidated structured entity IFRS 12.19G Disclosure
ifrs-full ExplanationOfRelevantFactorsInReachingDecisionToProvideSupportThatResultedInControllingUnconsolidatedStructuredEntity Text documentation The explanation of the relevant factors in reaching the decision by an investment entity or any of its unconsolidated subsidiaries to provide, without having a contractual obligation to do so, financial or other support to an unconsolidated, structured entity that the investment entity did not control, that resulted in obtaining control. [Refer: Disclosure of investment entities [text block]; Total for all subsidiaries [member]; Total for all unconsolidated structured entities [member]] IFRS 12.19G Disclosure
ifrs-full ExplanationOfRestrictionsOnDistributionOfRevaluationSurplusForIntangibleAssets Text label Explanation of restrictions on distribution of revaluation surplus for intangible assets IAS 38.124 b Disclosure
ifrs-full ExplanationOfRestrictionsOnDistributionOfRevaluationSurplusForIntangibleAssets Text documentation The explanation of restrictions on the distribution of the balance of the revaluation surplus for intangible assets to shareholders. [Refer: Revaluation surplus] IAS 38.124 b Disclosure
ifrs-full ExplanationOfRestrictionsOnRemittanceOfIncomeAndDisposalProceedsOfInvestmentProperty Text label Explanation of restrictions on realisability of investment property or remittance of income and proceeds of disposal of investment property IAS 40.75 g Disclosure
ifrs-full ExplanationOfRestrictionsOnRemittanceOfIncomeAndDisposalProceedsOfInvestmentProperty Text documentation The explanation of the existence of restrictions on the realisability of investment property or the remittance of income and proceeds on the disposal of investment property. [Refer: Investment property] IAS 40.75 g Disclosure
ifrs-full ExplanationOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory Text block label Explanation of risk management strategy related to hedge accounting [text block] Expired 2023-01-01 IFRS 7.22 Disclosure, IFRS 7.22A Disclosure
ifrs-full ExplanationOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory Text block documentation The explanation of the risk management strategy related to hedge accounting. Expired 2023-01-01 IFRS 7.22 Disclosure, IFRS 7.22A Disclosure
ifrs-full ExplanationOfSeasonalityOrCyclicalityOfInterimOperations Text label Explanation of seasonality or cyclicality of interim operations IAS 34.16A b Disclosure
ifrs-full ExplanationOfSeasonalityOrCyclicalityOfInterimOperations Text documentation The explanatory comments about the seasonality or cyclicality of interim operations. IAS 34.16A b Disclosure
ifrs-full ExplanationOfShareOptionsInSharebasedPaymentArrangement Text label Description of share-based payment arrangement IFRS 2.45 a Disclosure
ifrs-full ExplanationOfShareOptionsInSharebasedPaymentArrangement Text documentation The description of a share-based payment arrangement that existed at any time during the reporting period. [Refer: Types of share-based payment arrangements [domain]] IFRS 2.45 a Disclosure
ifrs-full ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory Text block label Explanation of significant changes in contract assets and contract liabilities [text block] IFRS 15.118 Disclosure
ifrs-full ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory Text block documentation The explanation of the significant changes in the contract assets and the contract liabilities. [Refer: Contract assets; Contract liabilities] IFRS 15.118 Disclosure
ifrs-full ExplanationOfSignificantChangesInNetInvestmentInFinanceLeaseExplanatory Text block label Explanation of significant changes in net investment in finance lease [text block] IFRS 16.93 Disclosure
ifrs-full ExplanationOfSignificantChangesInNetInvestmentInFinanceLeaseExplanatory Text block documentation The explanation of the significant changes in the carrying amount of the net investment in finance leases. [Refer: Net investment in finance lease] IFRS 16.93 Disclosure
ifrs-full ExplanationOfSignificantDecreaseInLevelOfGovernmentGrantsForAgriculturalActivity Text label Explanation of significant decrease in level of government grants for agricultural activity IAS 41.57 c Disclosure
ifrs-full ExplanationOfSignificantDecreaseInLevelOfGovernmentGrantsForAgriculturalActivity Text documentation The explanation of a significant decrease in the level of government grants for agricultural activity. [Refer: Government [member]; Government grants] IAS 41.57 c Disclosure
ifrs-full ExplanationOfSignificantTermsOfServiceConcessionArrangementThatMayAffectAmountTimingAndCertaintyOfFutureCashFlows Text label Explanation of significant terms of service concession arrangement that may affect amount, timing and certainty of future cash flows SIC 29.6 b Disclosure
ifrs-full ExplanationOfSignificantTermsOfServiceConcessionArrangementThatMayAffectAmountTimingAndCertaintyOfFutureCashFlows Text documentation The explanation of significant terms of service concession arrangements that may affect the amount, timing and certainty of future cash flows (for example, the period of the concession, re-pricing dates and the basis upon which re-pricing or re-negotiation is determined). [Refer: Service concession arrangements [domain]] SIC 29.6 b Disclosure
ifrs-full ExplanationOfTermsAndConditionsOfOutstandingBalancesForRelatedPartyTransaction Text label Explanation of terms and conditions of outstanding balances for related party transaction IAS 24.18 b (i) Disclosure
ifrs-full ExplanationOfTermsAndConditionsOfOutstandingBalancesForRelatedPartyTransaction Text documentation The explanation of the terms and conditions of outstanding balances for related party transactions. [Refer: Total for all related parties [member]] IAS 24.18 b (i) Disclosure
ifrs-full ExplanationOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination Text label Description of transaction recognised separately from acquisition of assets and assumption of liabilities in business combination IFRS 3.B64 l Disclosure, IFRS 3.B64 l (i) Disclosure, IFRS 3.B64 m Disclosure
ifrs-full ExplanationOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination Text documentation The description of 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 3.B64 l Disclosure, IFRS 3.B64 l (i) Disclosure, IFRS 3.B64 m Disclosure
ifrs-full ExplanationOfTransfersOfCumulativeGainOrLossWithinEquityOfInvestmentsInEquityDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome Text label Explanation of transfers of cumulative gain or loss within equity of investments in equity instruments designated at fair value through other comprehensive income IFRS 7.11A e Disclosure
ifrs-full ExplanationOfTransfersOfCumulativeGainOrLossWithinEquityOfInvestmentsInEquityDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome Text documentation The explanation of transfers of the cumulative gain or loss within equity for investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income] IFRS 7.11A e Disclosure
ifrs-full ExplanationOfUnfulfilledConditionsAndOtherContingenciesAttachingToGovernmentAssistance Text label Explanation of unfulfilled conditions and other contingencies attaching to government assistance IAS 20.39 c Disclosure
ifrs-full ExplanationOfUnfulfilledConditionsAndOtherContingenciesAttachingToGovernmentAssistance Text documentation The explanation of unfulfilled conditions and other contingencies attaching to government assistance that has been recognised. [Refer: Government [member]] IAS 20.39 c Disclosure
ifrs-full ExplanationOfValueAssignedToKeyAssumption Text label Explanation of value assigned to key assumption IAS 36.134 f (ii) Disclosure, IAS 36.135 e (ii) Disclosure
ifrs-full ExplanationOfValueAssignedToKeyAssumption Text documentation The explanation of the value(s) assigned to key assumption(s) on which management has based its determination of recoverable amount for a cash-generating unit (group of units). [Refer: Total for all cash-generating units [member]] IAS 36.134 f (ii) Disclosure, IAS 36.135 e (ii) Disclosure
ifrs-full ExplanationOfWhenEntityExpectsToRecogniseTransactionPriceAllocatedToRemainingPerformanceObligationsAsRevenue Text label Explanation of when entity expects to recognise transaction price allocated to remaining performance obligations as revenue IFRS 15.120 b (ii) Disclosure
ifrs-full ExplanationOfWhenEntityExpectsToRecogniseTransactionPriceAllocatedToRemainingPerformanceObligationsAsRevenue Text documentation The explanation of when the entity expects to recognise the transaction price allocated to the remaining performance obligations as revenue. [Refer: Revenue from contracts with customers; Transaction price allocated to remaining performance obligations] IFRS 15.120 b (ii) Disclosure
ifrs-full ExplanationOfWhetherAnyConsiderationFromContractsWithCustomersIsNotIncludedInDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligations Text label Explanation of whether any consideration from contracts with customers is not included in disclosure of transaction price allocated to remaining performance obligations IFRS 15.122 Disclosure
ifrs-full ExplanationOfWhetherAnyConsiderationFromContractsWithCustomersIsNotIncludedInDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligations Text documentation The explanation of whether any consideration from contracts with customers is not included in the disclosure of the transaction price allocated to the remaining performance obligations. [Refer: Transaction price allocated to remaining performance obligations] IFRS 15.122 Disclosure
ifrs-full ExplanationOfWhetherBreachesWhichPermittedLenderToDemandAcceleratedRepaymentWereRemediedOrTermsOfLoansPayableWereRenegotiatedBeforeFinancialStatementsWereAuthorisedForIssue Text label Explanation of whether breaches which permitted lender to demand accelerated repayment were remedied or terms of loans payable were renegotiated before financial statements were authorised for issue IFRS 7.19 Disclosure
ifrs-full ExplanationOfWhetherBreachesWhichPermittedLenderToDemandAcceleratedRepaymentWereRemediedOrTermsOfLoansPayableWereRenegotiatedBeforeFinancialStatementsWereAuthorisedForIssue Text documentation The explanation of whether breaches of loan terms that permitted the lender to demand accelerated repayment were remedied, or terms of loans payable were renegotiated, before the financial statements were authorised for issue. IFRS 7.19 Disclosure
ifrs-full ExplanationOfWhetherEntityAppliesExemptionInIAS2425 Text label Explanation of whether entity applies exemption in IAS 24.25 IAS 24.26 Disclosure
ifrs-full ExplanationOfWhetherEntityAppliesExemptionInIAS2425 Text documentation The explanation of whether the entity applies the exemption in paragraph 25 of IAS 24. IAS 24.26 Disclosure
ifrs-full ExplanationOfWhetherEntityHasObligationToReturnCollateralSoldOrRepledged Text label Explanation of whether entity has obligation to return collateral sold or repledged in absence of default by owner of collateral IFRS 7.15 b Disclosure
ifrs-full ExplanationOfWhetherEntityHasObligationToReturnCollateralSoldOrRepledged Text documentation The explanation of whether the entity has the obligation to return collateral sold or repledged in absence of default by the owner of the collateral. IFRS 7.15 b Disclosure
ifrs-full ExplanationOfWhetherParticipantsContributeToRetirementBenefitPlan Text label Explanation of whether participants contribute to retirement benefit plan IAS 26.36 d Disclosure
ifrs-full ExplanationOfWhetherParticipantsContributeToRetirementBenefitPlan Text documentation The explanation of whether participants contribute to retirement benefit plans. IAS 26.36 d Disclosure
ifrs-full ExplanationOfWhetherPracticalExpedientIsAppliedForDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligations Text label Explanation of whether practical expedient is applied for disclosure of transaction price allocated to remaining performance obligations IFRS 15.122 Disclosure
ifrs-full ExplanationOfWhetherPracticalExpedientIsAppliedForDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligations Text documentation The explanation of whether the practical expedient is applied for the disclosure of the transaction price allocated to the remaining performance obligations. [Refer: Transaction price allocated to remaining performance obligations] IFRS 15.122 Disclosure
ifrs-full ExplanationOfWhyEntityCameToDifferentConclusionsInNewAssessmentApplyingParagraphs412aOr412AaOfIFRS9AtDateOfInitialApplicationOfIFRS17 Text label Explanation of why entity came to different conclusions in new assessment applying paragraphs 4.1.2(a) or 4.1.2A(a) of IFRS 9 at date of initial application of IFRS 17 IFRS 17.C33 c Disclosure
ifrs-full ExplanationOfWhyEntityCameToDifferentConclusionsInNewAssessmentApplyingParagraphs412aOr412AaOfIFRS9AtDateOfInitialApplicationOfIFRS17 Text documentation The explanation of why the entity came to any different conclusions in the new assessment applying paragraphs 4.1.2(a) or 4.1.2A(a) of IFRS 9 at the date of initial application of IFRS 17. IFRS 17.C33 c Disclosure
ifrs-full ExplanationOfWhyFairValueCannotBeReliablyMeasuredForInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModel Text label Explanation of why fair value cannot be reliably measured for investment property, at cost or in accordance with IFRS 16 within fair value model IAS 40.78 b Disclosure
ifrs-full ExplanationOfWhyFairValueCannotBeReliablyMeasuredForInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModel Text documentation The explanation of why fair value cannot be reliably measured for investment property when the entity measures investment property at cost or in accordance with IFRS 16 within the fair value model. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property] IAS 40.78 b Disclosure
ifrs-full ExplanationOfWhyGeographicalInformationAboutRevenuesFromExternalCustomersAndNoncurrentAssetsIsNotReported Text label Explanation of why geographical information about revenues from external customers and non-current assets is not reported IFRS 8.33 Disclosure
ifrs-full ExplanationOfWhyGeographicalInformationAboutRevenuesFromExternalCustomersAndNoncurrentAssetsIsNotReported Text documentation The explanation of why geographical information about revenues from external customers and non-current assets other than financial instruments, deferred tax assets, post-employment benefit assets, and rights arising under insurance contracts, is not reported. IFRS 8.33 Disclosure
ifrs-full ExplanationOfWhyMethodsUsedToRecogniseRevenueProvideFaithfulDepictionOfTransferOfGoodsOrServices Text label Explanation of why methods used to recognise revenue provide faithful depiction of transfer of goods or services IFRS 15.124 b Disclosure
ifrs-full ExplanationOfWhyMethodsUsedToRecogniseRevenueProvideFaithfulDepictionOfTransferOfGoodsOrServices Text documentation The explanation of why the methods used to recognise revenue from contracts with customers provide a faithful depiction of the transfer of goods or services. [Refer: Revenue from contracts with customers] IFRS 15.124 b Disclosure
ifrs-full ExplanationOrCrossReferencesToInterimFinancialStatementDisclosuresForFirsttimeAdopter Text label Explanation of cross-reference to interim financial statement disclosures for first-time adopter IFRS 1.33 Disclosure
ifrs-full ExplanationOrCrossReferencesToInterimFinancialStatementDisclosuresForFirsttimeAdopter Text documentation The explanation of cross-references to other published documents that include information that is material to understanding the entity’s current interim period for first-time adopters of IFRSs. IFRS 1.33 Disclosure
ifrs-full ExplanationWhenGreatestTransferActivityTookPlace Text label Explanation when greatest transfer activity took place IFRS 7.42G c (i) Disclosure
ifrs-full ExplanationWhenGreatestTransferActivityTookPlace Text documentation The explanation of when the greatest transfer activity took place within a reporting period (for example, over the last five days before the end of the reporting period) throughout which the total amount of proceeds from the transfer activity (that qualifies for derecognition) is not evenly distributed (for example, if a substantial proportion of the total amount of transfer activity takes place in the closing days of a reporting period). IFRS 7.42G c (i) Disclosure
ifrs-full ExplanationWhichDisclosuresCouldNotBeMadeAndReasonsWhyTheyCannotBeMadeIfInitialAccountingForBusinessCombinationIsIncomplete Text label Explanation of which disclosures could not be made and reasons why they cannot be made if initial accounting for business combination is incomplete at time financial statements are authorised for issue IFRS 3.B66 Disclosure
ifrs-full ExplanationWhichDisclosuresCouldNotBeMadeAndReasonsWhyTheyCannotBeMadeIfInitialAccountingForBusinessCombinationIsIncomplete Text documentation The explanation of which disclosures could not be made and reasons why they cannot be made if the initial accounting for the business combination is incomplete at the time that financial statements are authorised for issue. [Refer: Total for all business combinations [member]] IFRS 3.B66 Disclosure
ifrs-full ExplanationWhyFairValueBecomesReliableForBiologicalAssetsPreviouslyMeasuredAtCost Text label Explanation of why fair value becomes reliable for biological assets previously measured at cost IAS 41.56 b Disclosure
ifrs-full ExplanationWhyFairValueBecomesReliableForBiologicalAssetsPreviouslyMeasuredAtCost Text documentation The explanation of why fair value becomes reliably measurable for biological assets previously measured at their cost less any accumulated depreciation and accumulated impairment losses. [Refer: At cost [member]; Biological assets; Impairment loss] IAS 41.56 b Disclosure
ifrs-full ExplanationWhyFairValueCannotBeReliablyMeasuredForBiologicalAssetsAtCost Text label Explanation of why fair value cannot be reliably measured for biological assets, at cost IAS 41.54 b Disclosure
ifrs-full ExplanationWhyFairValueCannotBeReliablyMeasuredForBiologicalAssetsAtCost Text documentation The explanation of why fair value cannot be reliably measured for biological assets measured at cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets; Impairment loss] IAS 41.54 b Disclosure
ifrs-full ExplanationWhyFairValueCannotBeReliablyMeasuredForInvestmentPropertyCostModel Text label Explanation of why fair value cannot be reliably measured for investment property, cost model IAS 40.79 e (ii) Disclosure
ifrs-full ExplanationWhyFairValueCannotBeReliablyMeasuredForInvestmentPropertyCostModel Text documentation The explanation of why fair value cannot be reliably measured for investment property measured using the cost model. [Refer: Investment property] IAS 40.79 e (ii) Disclosure
ifrs-full ExplanationWhyFinancialStatementsNotPreparedOnGoingConcernBasis Text label Explanation of why entity not regarded as going concern IAS 1.25 Disclosure
ifrs-full ExplanationWhyFinancialStatementsNotPreparedOnGoingConcernBasis Text documentation The explanation of the reason why the entity is not regarded as a going concern. IAS 1.25 Disclosure
ifrs-full ExplorationAndEvaluationAssetsMember Member label Exploration and evaluation assets [member] IAS 36.127 Common practice
ifrs-full ExplorationAndEvaluationAssetsMember Member documentation This member stands for exploration and evaluation expenditures recognised as assets in accordance with the entity’s accounting policy. Exploration and evaluation expenditures are expenditures incurred by an entity in connection with the exploration for, and evaluation of, mineral resources before the technical feasibility and commercial viability of extracting a mineral resource are demonstrable. IAS 36.127 Common practice
ifrs-full ExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts Monetary, instant, credit label Exposure to credit risk on loan commitments and financial guarantee contracts IFRS 7.35H Disclosure, IFRS 7.35I Disclosure, IFRS 7.35M Disclosure
ifrs-full ExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts Monetary, instant, credit periodEndLabel Exposure to credit risk on loan commitments and financial guarantee contracts at end of period IFRS 7.35H Disclosure, IFRS 7.35I Disclosure, IFRS 7.35M Disclosure
ifrs-full ExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts Monetary, instant, credit periodStartLabel Exposure to credit risk on loan commitments and financial guarantee contracts at beginning of period IFRS 7.35H Disclosure, IFRS 7.35I Disclosure, IFRS 7.35M Disclosure
ifrs-full ExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts Monetary, instant, credit documentation The amount of the exposure to credit risk on loan commitments and financial guarantee contracts. [Refer: Loan commitments [member]; Financial guarantee contracts [member]; Credit risk [member]] IFRS 7.35H Disclosure, IFRS 7.35I Disclosure, IFRS 7.35M Disclosure
ifrs-full ExposureToRiskThatArisesFromContractsWithinScopeOfIFRS17 Monetary, instant label Exposure to risk that arises from contracts within scope of IFRS 17 IFRS 17.125 a Disclosure
ifrs-full ExposureToRiskThatArisesFromContractsWithinScopeOfIFRS17 Monetary, instant 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]] IFRS 17.125 a Disclosure
ifrs-full ExposureToRiskThatArisesFromContractsWithinScopeOfIFRS17 Monetary, instant documentation The amount of the exposure to risk that arises from contracts within the scope of IFRS 17. IFRS 17.125 a Disclosure
ifrs-full ExpropriationOfMajorAssetsByGovernmentMember Member label Expropriation of major assets by government [member] IAS 10.22 c Example
ifrs-full ExpropriationOfMajorAssetsByGovernmentMember Member documentation This member stands for expropriation of major assets by government. [Refer: Government [member]] IAS 10.22 c Example
ifrs-full ExternalCreditGradesAxis Axis label External credit grades [axis] IFRS 7.35M Example, IFRS 7.IG20C Example
ifrs-full ExternalCreditGradesAxis Axis 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 7.35M Example, IFRS 7.IG20C Example
ifrs-full ExternalCreditGradesDomain Domain [default] label External credit grades [domain] IFRS 7.35M Example, IFRS 7.IG20C Example
ifrs-full ExternalCreditGradesDomain Domain [default] documentation This member stands for the standard value for the “External credit grades” axis if no other member is used. IFRS 7.35M Example, IFRS 7.IG20C Example
ifrs-full ExternalCreditGradesMember Member label Total for all external credit grades [member] IFRS 7.35M Example, IFRS 7.IG20C Example
ifrs-full ExternalCreditGradesMember Member documentation This member stands for credit grades that have been provided by external rating agencies. IFRS 7.35M Example, IFRS 7.IG20C Example
ifrs-full FactoringOfReceivablesMember Member label Factoring of receivables [member] IFRS 7.B33 Example
ifrs-full FactoringOfReceivablesMember Member documentation This member stands for transactions in which an entity transfers its receivables to another party (the factor). IFRS 7.B33 Example
ifrs-full FactorsUsedToIdentifyEntitysReportableSegments Text label Description of factors used to identify entity’s reportable segments IFRS 8.22 a Disclosure
ifrs-full FactorsUsedToIdentifyEntitysReportableSegments Text documentation The description of the factors used to identify the entity’s reportable segments, including the basis of organisation (for example, whether management has chosen to organise the entity around differences in products and services, geographical areas, regulatory environments or a combination of factors and whether operating segments have been aggregated). [Refer: Geographical areas [domain]; Operating segments [member]; Products and services [domain]; Reportable segments [member]] IFRS 8.22 a Disclosure
ifrs-full FairValueAsDeemedCostAxis Axis label Fair value as deemed cost [axis] IFRS 1.30 Disclosure
ifrs-full FairValueAsDeemedCostAxis Axis 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 1.30 Disclosure
ifrs-full FairValueGainLossThatWouldHaveBeenRecognisedInOtherComprehensiveIncomeIfFinancialAssetsHadNotBeenReclassified Monetary, duration, credit label Fair value gain (loss) that would have been recognised in other comprehensive income if financial assets had not been reclassified IFRS 7.12D b Disclosure
ifrs-full FairValueGainLossThatWouldHaveBeenRecognisedInOtherComprehensiveIncomeIfFinancialAssetsHadNotBeenReclassified Monetary, duration, credit documentation The fair value gain (loss) that would have been recognised in other comprehensive income if financial assets had not been reclassified. [Refer: Financial assets] IFRS 7.12D b Disclosure
ifrs-full FairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossIfFinancialAssetsHadNotBeenReclassifiedOutOfFairValueThroughProfitOrLossAndIntoFairValueThroughOtherComprehensiveIncomeInitialApplicationOfIFRS9 Monetary, duration, credit label Fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified out of fair value through profit or loss and into fair value through other comprehensive income, initial application of IFRS 9 IFRS 7.42M b Disclosure
ifrs-full FairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossIfFinancialAssetsHadNotBeenReclassifiedOutOfFairValueThroughProfitOrLossAndIntoFairValueThroughOtherComprehensiveIncomeInitialApplicationOfIFRS9 Monetary, duration, credit documentation The fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified out of the fair value through profit or loss and into the fair value through other comprehensive income as a result of the transition to IFRS 9. [Refer: Financial assets] IFRS 7.42M b Disclosure
ifrs-full FairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossOrOtherComprehensiveIncomeIfFinancialAssetsHadNotBeenReclassifiedFirstApplicationOfIFRS9 Monetary, duration, credit label Fair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial assets had not been reclassified as measured at amortised cost, initial application of IFRS 9 IFRS 7.42M b Disclosure
ifrs-full FairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossOrOtherComprehensiveIncomeIfFinancialAssetsHadNotBeenReclassifiedFirstApplicationOfIFRS9 Monetary, duration, credit documentation The fair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial assets had not been reclassified so that they are measured at amortised cost as a result of the transition to IFRS 9. [Refer: Financial assets] IFRS 7.42M b Disclosure
ifrs-full FairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossOrOtherComprehensiveIncomeIfFinancialLiabilitiesHadNotBeenReclassifiedFirstApplicationOfIFRS9 Monetary, duration, credit label Fair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial liabilities had not been reclassified as measured at amortised cost, initial application of IFRS 9 IFRS 7.42M b Disclosure
ifrs-full FairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossOrOtherComprehensiveIncomeIfFinancialLiabilitiesHadNotBeenReclassifiedFirstApplicationOfIFRS9 Monetary, duration, credit documentation The fair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial liabilities had not been reclassified so that they are measured at amortised cost as a result of the transition to IFRS 9. [Refer: Financial liabilities] IFRS 7.42M b Disclosure
ifrs-full FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsNotRecognisedInOtherComprehensiveIncome Monetary, duration, credit label Fair value gains (losses) on financial assets reclassified out of available-for-sale financial assets not recognised in other comprehensive income Expired 2023-01-01 IFRS 7.12A e Disclosure
ifrs-full FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsNotRecognisedInOtherComprehensiveIncome Monetary, duration, credit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.12A e Disclosure
ifrs-full FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsNotRecognisedInOtherComprehensiveIncome Monetary, duration, credit documentation The fair value gains (losses) that would have been recognised in other comprehensive income if financial assets had not been reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income] Expired 2023-01-01 IFRS 7.12A e Disclosure
ifrs-full FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome Monetary, duration, credit label Fair value gains (losses) on financial assets reclassified out of available-for-sale financial assets recognised in other comprehensive income Expired 2023-01-01 IFRS 7.12A d Disclosure
ifrs-full FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome Monetary, duration, credit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.12A d Disclosure
ifrs-full FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome Monetary, duration, credit documentation The fair value gains (losses) recognised in other comprehensive income on financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income] Expired 2023-01-01 IFRS 7.12A d Disclosure
ifrs-full FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossNotRecognisedInProfitOrLoss Monetary, duration, credit label Fair value gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss not recognised in profit or loss Expired 2023-01-01 IFRS 7.12A e Disclosure
ifrs-full FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossNotRecognisedInProfitOrLoss Monetary, duration, credit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.12A e Disclosure
ifrs-full FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossNotRecognisedInProfitOrLoss Monetary, duration, credit documentation The fair value gains (losses) that would have been recognised in profit or loss if financial assets had not been reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss] Expired 2023-01-01 IFRS 7.12A e Disclosure
ifrs-full FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss Monetary, duration, credit label Fair value gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss Expired 2023-01-01 IFRS 7.12A d Disclosure
ifrs-full FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss Monetary, duration, credit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.12A d Disclosure
ifrs-full FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss Monetary, duration, credit documentation The fair value gains (losses) recognised in profit or loss on financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss] Expired 2023-01-01 IFRS 7.12A d Disclosure
ifrs-full FairValueGainsOrLossThatWouldHaveBeenRecognisedInProfitOrLossIfFinancialAssetsHadNotBeenReclassified Monetary, duration, credit label Fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified IFRS 7.12D b Disclosure
ifrs-full FairValueGainsOrLossThatWouldHaveBeenRecognisedInProfitOrLossIfFinancialAssetsHadNotBeenReclassified Monetary, duration, credit documentation The fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified. [Refer: Financial assets] IFRS 7.12D b Disclosure
ifrs-full FairValueHedgesMember Member label Fair value hedges [member] IAS 39.86 a Disclosure, IFRS 7.24A Disclosure, IFRS 7.24B Disclosure, IFRS 7.24C Disclosure
ifrs-full FairValueHedgesMember Member documentation This member stands for hedges of the exposure to changes in fair value of a recognised asset or liability or an unrecognised firm commitment, or an identified portion of such an asset, liability or firm commitment, that is attributable to a particular risk and could affect profit or loss. [Refer: Types of hedges [domain]] IAS 39.86 a Disclosure, IFRS 7.24A Disclosure, IFRS 7.24B Disclosure, IFRS 7.24C Disclosure
ifrs-full FairValueHierarchyDomain Domain label Fair value hierarchy [domain] IAS 36.130 f (i) Disclosure, IAS 36.134 e (iiA) Disclosure
ifrs-full FairValueHierarchyDomain Domain documentation This member stand for the fair value hierarchy. IAS 36.130 f (i) Disclosure, IAS 36.134 e (iiA) Disclosure
ifrs-full FairValueLessCostsOfDisposalMember Member label Fair value less costs of disposal [member] IAS 36.130 e Disclosure
ifrs-full FairValueLessCostsOfDisposalMember Member documentation This member stands for the fair value less costs of disposal. The fair value less costs of disposal 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, less the incremental costs directly attributable to the disposal of an asset, excluding finance costs and income taxes. IAS 36.130 e Disclosure
ifrs-full FairValueModelMember Member label Fair value model [member] IAS 40.32A Disclosure, IAS 40.75 a Disclosure
ifrs-full FairValueModelMember Member documentation This member stands for measurement using the fair value model. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. IAS 40.32A Disclosure, IAS 40.75 a Disclosure
ifrs-full FairValueOfAcquiredReceivables Monetary, instant, debit label Fair value of acquired receivables IFRS 3.B64 h (i) Disclosure
ifrs-full FairValueOfAcquiredReceivables Monetary, instant, debit documentation The fair value of receivables acquired in a business combination. [Refer: Total for all business combinations [member]] IFRS 3.B64 h (i) Disclosure
ifrs-full FairValueOfAssetsRepresentingContinuingInvolvementInDerecognisedFinancialAssets Monetary, instant, debit label Fair value of assets representing continuing involvement in derecognised financial assets IFRS 7.42E b Disclosure
ifrs-full FairValueOfAssetsRepresentingContinuingInvolvementInDerecognisedFinancialAssets Monetary, instant, debit documentation The fair value of assets representing the entity’s continuing involvement in derecognised financial assets. [Refer: Financial assets] IFRS 7.42E b Disclosure
ifrs-full FairValueOfAssociatedFinancialLiabilities (Monetary), instant, credit label Fair value of associated financial liabilities IFRS 7.42D d Disclosure
ifrs-full FairValueOfAssociatedFinancialLiabilities (Monetary), instant, credit negatedLabel Fair value of associated financial liabilities IFRS 7.42D d Disclosure
ifrs-full FairValueOfAssociatedFinancialLiabilities (Monetary), instant, credit documentation The fair value of financial liabilities associated with transferred financial assets that are not derecognised in their entirety. [Refer: Financial assets] IFRS 7.42D d Disclosure
ifrs-full FairValueOfFinancialAssetsReclassifiedAsMeasuredAtAmortisedCost Monetary, instant, debit label Fair value of financial assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category IFRS 7.12D a Disclosure
ifrs-full FairValueOfFinancialAssetsReclassifiedAsMeasuredAtAmortisedCost Monetary, instant, debit documentation The fair value of financial assets reclassified out of the fair value through profit or loss category into amortised cost or fair value through other comprehensive income category. [Refer: Financial assets] IFRS 7.12D a Disclosure
ifrs-full FairValueOfFinancialAssetsReclassifiedAsMeasuredAtAmortisedCostFirstApplicationOfIFRS9 Monetary, instant, debit label Fair value of financial assets reclassified as measured at amortised cost, initial application of IFRS 9 IFRS 7.42M a Disclosure
ifrs-full FairValueOfFinancialAssetsReclassifiedAsMeasuredAtAmortisedCostFirstApplicationOfIFRS9 Monetary, instant, debit documentation The fair value of financial assets that have been reclassified so that they are measured at amortised cost as a result of the transition to IFRS 9. [Refer: Financial assets] IFRS 7.42M a Disclosure
ifrs-full FairValueOfFinancialAssetsReclassifiedOutOfFairValueThroughOtherComprehensiveIncomeCategoryIntoAmortisedCostCategory Monetary, instant, debit label Fair value of financial assets reclassified out of fair value through other comprehensive income category into amortised cost category IFRS 7.12D a Disclosure
ifrs-full FairValueOfFinancialAssetsReclassifiedOutOfFairValueThroughOtherComprehensiveIncomeCategoryIntoAmortisedCostCategory Monetary, instant, debit documentation The fair value of financial assets reclassified out of the fair value other comprehensive income category so that they are measured at amortised cost. [Refer: Financial assets] IFRS 7.12D a Disclosure
ifrs-full FairValueOfFinancialAssetsReclassifiedOutOfFairValueThroughProfitOrLossAndIntoFairValueThroughOtherComprehensiveIncomeInitialApplicationOfIFRS9 Monetary, instant, debit label Fair value of financial assets reclassified out of fair value through profit or loss and into fair value through other comprehensive income, initial application of IFRS 9 IFRS 7.42M a Disclosure
ifrs-full FairValueOfFinancialAssetsReclassifiedOutOfFairValueThroughProfitOrLossAndIntoFairValueThroughOtherComprehensiveIncomeInitialApplicationOfIFRS9 Monetary, instant, debit documentation The fair value of financial assets that have been reclassified out of the fair value through profit or loss and into the fair value through other comprehensive income as a result of the transition to IFRS 9. [Refer: Financial assets] IFRS 7.42M a Disclosure
ifrs-full FairValueOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAssets Monetary, instant, debit label Fair value of financial instrument on discontinuation of measurement at fair value through profit or loss because credit derivative is used to manage credit risk, assets IFRS 7.24G c Disclosure
ifrs-full FairValueOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAssets Monetary, instant, debit documentation The fair value of a financial instrument, recognised as an asset, on discontinuation of its measurement at fair value through profit or loss, because a credit derivative is used to manage the credit risk of that financial instrument. [Refer: Credit risk [member]; Derivatives [member]; Classes of financial instruments [domain]] IFRS 7.24G c Disclosure
ifrs-full FairValueOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskLiabilities Monetary, instant, credit label Fair value of financial instrument on discontinuation of measurement at fair value through profit or loss because credit derivative is used to manage credit risk, liabilities IFRS 7.24G c Disclosure
ifrs-full FairValueOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskLiabilities Monetary, instant, credit documentation The fair value of a financial instrument, recognised as a liability, on discontinuation of its measurement at fair value through profit or loss, because a credit derivative is used to manage the credit risk of that financial instrument. [Refer: Credit risk [member]; Derivatives [member]; Classes of financial instruments [domain]] IFRS 7.24G c Disclosure
ifrs-full FairValueOfFinancialLiabilitiesReclassifiedAsMeasuredAtAmortisedCostFirstApplicationOfIFRS9 Monetary, instant, credit label Fair value of financial liabilities reclassified as measured at amortised cost, initial application of IFRS 9 IFRS 7.42M a Disclosure
ifrs-full FairValueOfFinancialLiabilitiesReclassifiedAsMeasuredAtAmortisedCostFirstApplicationOfIFRS9 Monetary, instant, credit documentation The fair value of financial liabilities that have been reclassified so that they are measured at amortised cost as a result of the transition to IFRS 9. [Refer: Financial liabilities] IFRS 7.42M a Disclosure
ifrs-full FairValueOfGoodsOrServicesReceivedCannotBeEstimatedReliably True/False label Fair value of goods or services received cannot be estimated reliably IFRS 2.49 Disclosure
ifrs-full FairValueOfGoodsOrServicesReceivedCannotBeEstimatedReliably True/False 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. IFRS 2.49 Disclosure
ifrs-full FairValueOfGoodsOrServicesReceivedCannotBeEstimatedReliably True/False documentation Indicates (true false) whether the entity has rebutted the presumption that the fair value of goods or services received can be estimated reliably. IFRS 2.49 Disclosure
ifrs-full FairValueOfInvestmentInJointVenturesWherePriceQuotationsPublished Monetary, instant, debit label Fair value of investments in joint ventures for which there are quoted market prices IFRS 12.21 b (iii) Disclosure
ifrs-full FairValueOfInvestmentInJointVenturesWherePriceQuotationsPublished Monetary, instant, debit documentation The fair value of investments in joint ventures if there are quoted market prices for the investment. [Refer: Total for all joint ventures [member]; Investments in joint ventures reported in separate financial statements] IFRS 12.21 b (iii) Disclosure
ifrs-full FairValueOfInvestmentPropertyWhenEntityAppliesCostModel Monetary, instant, debit label Fair value of investment property when entity applies cost model IAS 40.79 e Disclosure
ifrs-full FairValueOfInvestmentPropertyWhenEntityAppliesCostModel Monetary, instant, debit documentation The amount of fair value of investment property when an entity applies the cost model to measure the investment property. IAS 40.79 e Disclosure
ifrs-full FairValueOfInvestmentsInAssociatesWherePriceQuotationsPublished Monetary, instant, debit label Fair value of investments in associates for which there are quoted market prices IFRS 12.21 b (iii) Disclosure
ifrs-full FairValueOfInvestmentsInAssociatesWherePriceQuotationsPublished Monetary, instant, debit documentation The fair value of investments in associates if there are quoted market prices for the investment. [Refer: Total for all associates [member]; Investments in associates reported in separate financial statements] IFRS 12.21 b (iii) Disclosure
ifrs-full FairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome Monetary, instant, debit label Investments in equity instruments designated at fair value through other comprehensive income IFRS 7.11A c Disclosure, IFRS 7.8 h Disclosure
ifrs-full FairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome Monetary, instant, debit documentation The amount of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: At fair value [member]; Other comprehensive income] IFRS 7.11A c Disclosure, IFRS 7.8 h Disclosure
ifrs-full FairValueOfInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAtDateOfDerecognition Monetary, instant, debit label Fair value of investments in equity instruments designated at fair value through other comprehensive income at date of derecognition IFRS 7.11B b Disclosure
ifrs-full FairValueOfInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAtDateOfDerecognition Monetary, instant, debit documentation The fair value at the date of the derecognition of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income [member]] IFRS 7.11B b Disclosure
ifrs-full FairValueOfLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssets Monetary, instant, credit label Fair value of liabilities representing continuing involvement in derecognised financial assets IFRS 7.42E b Disclosure
ifrs-full FairValueOfLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssets Monetary, instant, credit documentation The fair value of liabilities representing the entity’s continuing involvement in derecognised financial assets. [Refer: Financial assets] IFRS 7.42E b Disclosure
ifrs-full FairValueOfPropertyPlantAndEquipmentMateriallyDifferentFromCarryingAmount Monetary, instant, debit label Fair value of property, plant and equipment materially different from carrying amount IAS 16.79 d Example
ifrs-full FairValueOfPropertyPlantAndEquipmentMateriallyDifferentFromCarryingAmount Monetary, instant, debit documentation The fair value of property, plant and equipment when the fair value is materially different from the carrying amount. [Refer: Carrying amount [member]; Property, plant and equipment] IAS 16.79 d Example
ifrs-full FairValueOfSubsidiariesThatCeaseToBeConsolidatedAsOfDateOfChangeOfInvestmentEntityStatus Monetary, instant, debit label Fair value of subsidiaries that cease to be consolidated as of date of change of investment entity status IFRS 12.9B a Disclosure
ifrs-full FairValueOfSubsidiariesThatCeaseToBeConsolidatedAsOfDateOfChangeOfInvestmentEntityStatus Monetary, instant, debit documentation The fair value, as of the date of change of investment entity status, of subsidiaries that cease to be consolidated. [Refer: At fair value [member]; Disclosure of investment entities [text block]; Total for all subsidiaries [member]] IFRS 12.9B a Disclosure
ifrs-full FairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntirety Monetary, instant, debit label Fair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entirety IFRS 7.42D d Disclosure
ifrs-full FairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntirety Monetary, instant, debit netLabel Net fair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entirety IFRS 7.42D d Disclosure
ifrs-full FairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntirety Monetary, instant, debit documentation The difference between the fair value of transferred financial assets that have not been derecognised in their entirety and their associated liabilities. [Refer: Financial assets] IFRS 7.42D d Disclosure
ifrs-full FairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntiretyAbstract label Fair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entirety [abstract]
ifrs-full FairValueOfTransferredFinancialAssetsThatAreNotDerecognisedInTheirEntirety Monetary, instant, debit label Fair value of transferred financial assets that are not derecognised in their entirety IFRS 7.42D d Disclosure
ifrs-full FairValueOfTransferredFinancialAssetsThatAreNotDerecognisedInTheirEntirety Monetary, instant, debit documentation The fair value of transferred financial assets that are not derecognised in their entirety. [Refer: Financial assets] IFRS 7.42D d Disclosure
ifrs-full FairValueOfUnderlyingItemsForContractsWithDirectParticipationFeatures Monetary, instant, debit label Fair value of underlying items for contracts with direct participation features IFRS 17.111 Disclosure
ifrs-full FairValueOfUnderlyingItemsForContractsWithDirectParticipationFeatures Monetary, instant, debit documentation The fair value of the underlying items for contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features] IFRS 17.111 Disclosure
ifrs-full FeeAndCommissionExpense (Monetary), duration, debit label Fee and commission expense IAS 1.85 Common practice
ifrs-full FeeAndCommissionExpense (Monetary), duration, debit negatedTotalLabel Total fee and commission expense IAS 1.85 Common practice
ifrs-full FeeAndCommissionExpense (Monetary), duration, debit documentation The amount of expense relating to fees and commissions. IAS 1.85 Common practice
ifrs-full FeeAndCommissionExpenseAbstract label Fee and commission expense [abstract]
ifrs-full FeeAndCommissionIncome Monetary, duration, credit label Fee and commission income IAS 1.85 Common practice
ifrs-full FeeAndCommissionIncome Monetary, duration, credit totalLabel Total fee and commission income IAS 1.85 Common practice
ifrs-full FeeAndCommissionIncome Monetary, duration, credit documentation The amount of income relating to fees and commissions. IAS 1.85 Common practice
ifrs-full FeeAndCommissionIncomeAbstract label Fee and commission income [abstract]
ifrs-full FeeAndCommissionIncomeExpense Monetary, duration, credit label Fee and commission income (expense) IAS 1.85 Common practice
ifrs-full FeeAndCommissionIncomeExpense Monetary, duration, credit netLabel Net fee and commission income (expense) IAS 1.85 Common practice
ifrs-full FeeAndCommissionIncomeExpense Monetary, duration, credit documentation The amount of income or expense relating to fees and commissions. IAS 1.85 Common practice
ifrs-full FeeAndCommissionIncomeExpenseAbstract label Fee and commission income (expense) [abstract]
ifrs-full FeeExpenseArisingFromFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss Monetary, duration, debit label Fee expense arising from financial liabilities not at fair value through profit or loss IFRS 7.20 c (i) Disclosure
ifrs-full FeeExpenseArisingFromFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss Monetary, duration, debit documentation The amount of fee expense (other than the amounts included when determining the effective interest rate) arising from financial liabilities that are not at fair value through profit or loss. [Refer: At fair value [member]; Financial liabilities] IFRS 7.20 c (i) Disclosure
ifrs-full FeeIncomeAndExpenseAbstract label Fee income and expense [abstract]
ifrs-full FeeIncomeArisingFromFinancialAssetsMeasuredAtAmortisedCost Monetary, duration, credit label Fee income arising from financial assets not at fair value through profit or loss IFRS 7.20 c (i) Disclosure
ifrs-full FeeIncomeArisingFromFinancialAssetsMeasuredAtAmortisedCost Monetary, duration, credit documentation The amount of fee income (other than the amounts included when determining the effective interest rate) arising from financial assets that are not at fair value through profit or loss. IFRS 7.20 c (i) Disclosure
ifrs-full FeeIncomeExpenseArisingFromFinancialAssetsOrFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss Monetary, duration, credit label Fee income (expense) arising from financial assets or financial liabilities not at fair value through profit or loss Expired 2023-01-01 IFRS 7.20 c (i) Disclosure
ifrs-full FeeIncomeExpenseArisingFromFinancialAssetsOrFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss Monetary, duration, credit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.20 c (i) Disclosure
ifrs-full FeeIncomeExpenseArisingFromFinancialAssetsOrFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss Monetary, duration, credit documentation The amount of fee income or expense (other than the amounts included when determining the effective interest rate) arising from financial assets or financial liabilities that are not at fair value through profit or loss. [Refer: At fair value [member]; Financial liabilities] Expired 2023-01-01 IFRS 7.20 c (i) Disclosure
ifrs-full FeeIncomeExpenseArisingFromTrustAndFiduciaryActivities Monetary, duration, credit label Fee income (expense) arising from trust and fiduciary activities IFRS 7.20 c (ii) Disclosure
ifrs-full FeeIncomeExpenseArisingFromTrustAndFiduciaryActivities Monetary, duration, credit documentation The amount of fee income and expense (other than the amounts included when determining the effective interest rate) arising from trust and other fiduciary activities that result in the holding or investing of assets on behalf of individuals, trusts, retirement benefit plans and other institutions. IFRS 7.20 c (ii) Disclosure
ifrs-full FinalSalaryPensionDefinedBenefitPlansMember Member label Final salary pension defined benefit plans [member] IAS 19.138 b Example
ifrs-full FinalSalaryPensionDefinedBenefitPlansMember Member documentation This member stands for final salary pension defined benefit plans. [Refer: Pension defined benefit plans [member]] IAS 19.138 b Example
ifrs-full FinanceCosts (Monetary), duration, debit label Finance costs IAS 1.82 b Disclosure
ifrs-full FinanceCosts (Monetary), duration, debit negatedLabel Finance costs IAS 1.82 b Disclosure
ifrs-full FinanceCosts (Monetary), duration, debit documentation The amount of costs associated with financing activities of the entity. IAS 1.82 b Disclosure
ifrs-full FinanceCostsPaidClassifiedAsOperatingActivities Monetary, duration, credit label Finance costs paid, classified as operating activities IAS 7.31 Common practice
ifrs-full FinanceCostsPaidClassifiedAsOperatingActivities Monetary, duration, credit documentation The cash outflow for finance costs paid, classified as operating activities. [Refer: Finance costs] IAS 7.31 Common practice
ifrs-full FinanceIncome Monetary, duration, credit label Finance income IAS 1.85 Common practice
ifrs-full FinanceIncome Monetary, duration, credit documentation The amount of income associated with interest and other financing activities of the entity. IAS 1.85 Common practice
ifrs-full FinanceIncomeCost Monetary, duration, credit label Finance income (cost) IAS 1.85 Common practice
ifrs-full FinanceIncomeCost Monetary, duration, credit documentation The amount of income or cost associated with interest and other financing activities of the entity. IAS 1.85 Common practice
ifrs-full FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossAbstract label Finance income (expenses) from reinsurance contracts held excluded from profit or loss [abstract]
ifrs-full FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax Monetary, duration, credit label Finance income (expenses) from reinsurance contracts held excluded from profit or loss, before tax IAS 1.91 b Disclosure, IFRS 17.82 Disclosure, IFRS 17.90 Disclosure
ifrs-full FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax Monetary, duration, credit documentation The amount of finance income (expenses) from reinsurance contracts held that is excluded from profit or loss and recognised in other comprehensive income, before tax, before reclassification adjustments. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]] IAS 1.91 b Disclosure, IFRS 17.82 Disclosure, IFRS 17.90 Disclosure
ifrs-full FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossNetOfTax Monetary, duration, credit label Finance income (expenses) from reinsurance contracts held excluded from profit or loss, net of tax IAS 1.91 a Disclosure, IFRS 17.82 Disclosure, IFRS 17.90 Disclosure
ifrs-full FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossNetOfTax Monetary, duration, credit documentation The amount of finance income (expenses) from reinsurance contracts held that is excluded from profit or loss and recognised in other comprehensive income, net of tax, before reclassification adjustments. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]] IAS 1.91 a Disclosure, IFRS 17.82 Disclosure, IFRS 17.90 Disclosure
ifrs-full FinanceIncomeExpensesFromReinsuranceContractsHeldRecognisedInProfitOrLoss Monetary, duration, credit label Finance income (expenses) from reinsurance contracts held recognised in profit or loss IAS 1.82 bc Disclosure, IFRS 17.82 Disclosure
ifrs-full FinanceIncomeExpensesFromReinsuranceContractsHeldRecognisedInProfitOrLoss Monetary, duration, credit documentation The amount of finance income (expenses) from reinsurance contracts held that is recognised in profit or loss. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]] IAS 1.82 bc Disclosure, IFRS 17.82 Disclosure
ifrs-full FinanceIncomeOnNetInvestmentInFinanceLease Monetary, duration, credit label Finance income on net investment in finance lease IFRS 16.90 a (ii) Disclosure
ifrs-full FinanceIncomeOnNetInvestmentInFinanceLease Monetary, duration, credit documentation The amount of finance income on the net investment in the finance lease. [Refer: Finance income; Net investment in finance lease] IFRS 16.90 a (ii) Disclosure
ifrs-full FinanceIncomeReceivedClassifiedAsOperatingActivities Monetary, duration, debit label Finance income received, classified as operating activities IAS 7.31 Common practice
ifrs-full FinanceIncomeReceivedClassifiedAsOperatingActivities Monetary, duration, debit documentation The cash inflow from finance income received, classified as operating activities. [Refer: Finance income] IAS 7.31 Common practice
ifrs-full FinanceLeaseReceivables Monetary, instant, debit label Finance lease receivables IAS 1.55 Common practice
ifrs-full FinanceLeaseReceivables Monetary, instant, debit documentation The amount of receivables related to finance leases. IAS 1.55 Common practice
ifrs-full FinancialAssets Monetary, instant, debit label Financial assets IFRS 7.25 Disclosure, IFRS 7.35H Disclosure, IFRS 7.35I Disclosure, IFRS 7.35M Disclosure, IFRS 7.35N Example
ifrs-full FinancialAssets Monetary, instant, debit periodEndLabel Financial assets at end of period IFRS 7.25 Disclosure, IFRS 7.35H Disclosure, IFRS 7.35I Disclosure, IFRS 7.35M Disclosure, IFRS 7.35N Example
ifrs-full FinancialAssets Monetary, instant, debit periodStartLabel Financial assets at beginning of period IFRS 7.25 Disclosure, IFRS 7.35H Disclosure, IFRS 7.35I Disclosure, IFRS 7.35M Disclosure, IFRS 7.35N Example
ifrs-full FinancialAssets Monetary, instant, debit totalLabel Total financial assets IFRS 7.25 Disclosure, IFRS 7.35H Disclosure, IFRS 7.35I Disclosure, IFRS 7.35M Disclosure, IFRS 7.35N Example
ifrs-full FinancialAssets Monetary, instant, debit documentation The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Classes of financial instruments [domain]; Financial liabilities] IFRS 7.25 Disclosure, IFRS 7.35H Disclosure, IFRS 7.35I Disclosure, IFRS 7.35M Disclosure, IFRS 7.35N Example
ifrs-full FinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountAfterApplyingAmendments Monetary, instant, debit label Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount after applying amendments IFRS 9.7.2.34 b Disclosure
ifrs-full FinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountAfterApplyingAmendments Monetary, instant, debit documentation The carrying amount of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation, after applying the amendments. IFRS 9.7.2.34 b Disclosure
ifrs-full FinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountImmediatelyBeforeApplyingAmendments Monetary, instant, debit label Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount immediately before applying amendments IFRS 9.7.2.34 a Disclosure
ifrs-full FinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountImmediatelyBeforeApplyingAmendments Monetary, instant, debit documentation The carrying amount of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation, immediately before applying the amendments. IFRS 9.7.2.34 a Disclosure
ifrs-full FinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryAfterApplyingAmendments Text label Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category after applying amendments IFRS 9.7.2.34 b Disclosure
ifrs-full FinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryAfterApplyingAmendments Text documentation The measurement category of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation, after applying the amendments. IFRS 9.7.2.34 b Disclosure
ifrs-full FinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryImmediatelyBeforeApplyingAmendments Text label Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category immediately before applying amendments IFRS 9.7.2.34 a Disclosure
ifrs-full FinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryImmediatelyBeforeApplyingAmendments Text documentation The measurement category of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation, immediately before applying the amendments. IFRS 9.7.2.34 a Disclosure
ifrs-full FinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17CarryingAmountAfterApplyingAmendments Monetary, instant, debit label Financial assets affected by amendments to IFRS 9 made by IFRS 17, carrying amount after applying amendments IFRS 9.7.2.42 b Disclosure
ifrs-full FinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17CarryingAmountAfterApplyingAmendments Monetary, instant, debit documentation The carrying amount of financial assets affected by the amendments to IFRS 9 made by IFRS 17, after applying the amendments. IFRS 9.7.2.42 b Disclosure
ifrs-full FinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17CarryingAmountImmediatelyBeforeApplyingAmendments Monetary, instant, debit label Financial assets affected by amendments to IFRS 9 made by IFRS 17, carrying amount immediately before applying amendments IFRS 9.7.2.42 a Disclosure
ifrs-full FinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17CarryingAmountImmediatelyBeforeApplyingAmendments Monetary, instant, debit documentation The carrying amount of financial assets affected by the amendments to IFRS 9 made by IFRS 17, immediately before applying the amendments. IFRS 9.7.2.42 a Disclosure
ifrs-full FinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17ClassificationImmediatelyBeforeApplyingAmendments Text label Financial assets affected by amendments to IFRS 9 made by IFRS 17, classification immediately before applying amendments IFRS 9.7.2.42 a Disclosure
ifrs-full FinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17ClassificationImmediatelyBeforeApplyingAmendments Text documentation The classification of financial assets affected by the amendments to IFRS 9 made by IFRS 17, immediately before applying the amendments. IFRS 9.7.2.42 a Disclosure
ifrs-full FinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17MeasurementCategoryAfterApplyingAmendments Text label Financial assets affected by amendments to IFRS 9 made by IFRS 17, measurement category after applying amendments IFRS 9.7.2.42 b Disclosure
ifrs-full FinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17MeasurementCategoryAfterApplyingAmendments Text documentation The measurement category of financial assets affected by the amendments to IFRS 9 made by IFRS 17, after applying the amendments. IFRS 9.7.2.42 b Disclosure
ifrs-full FinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17MeasurementCategoryImmediatelyBeforeApplyingAmendments Text label Financial assets affected by amendments to IFRS 9 made by IFRS 17, measurement category immediately before applying amendments IFRS 9.7.2.42 a Disclosure
ifrs-full FinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17MeasurementCategoryImmediatelyBeforeApplyingAmendments Text documentation The measurement category of financial assets affected by the amendments to IFRS 9 made by IFRS 17, immediately before applying the amendments. IFRS 9.7.2.42 a Disclosure
ifrs-full FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfIFRS17CarryingAmountAfterRedesignation Monetary, instant, debit label Financial assets affected by redesignation at date of initial application of IFRS 17, carrying amount after redesignation IFRS 17.C32 b (ii) Disclosure
ifrs-full FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfIFRS17CarryingAmountAfterRedesignation Monetary, instant, debit documentation The carrying amount, after redesignation, of financial assets affected by the redesignation at the date of initial application of IFRS 17. IFRS 17.C32 b (ii) Disclosure
ifrs-full FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfIFRS17CarryingAmountImmediatelyBeforeRedesignation Monetary, instant, debit label Financial assets affected by redesignation at date of initial application of IFRS 17, carrying amount immediately before redesignation IFRS 17.C32 b (i) Disclosure
ifrs-full FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfIFRS17CarryingAmountImmediatelyBeforeRedesignation Monetary, instant, debit documentation The carrying amount, immediately before redesignation, of financial assets affected by the redesignation at the date of initial application of IFRS 17. IFRS 17.C32 b (i) Disclosure
ifrs-full FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfIFRS17MeasurementCategoryAfterRedesignation Text label Financial assets affected by redesignation at date of initial application of IFRS 17, measurement category after redesignation IFRS 17.C32 b (ii) Disclosure
ifrs-full FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfIFRS17MeasurementCategoryAfterRedesignation Text documentation The measurement category, after redesignation, of financial assets affected by the redesignation at the date of initial application of IFRS 17. IFRS 17.C32 b (ii) Disclosure
ifrs-full FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfIFRS17MeasurementCategoryImmediatelyBeforeRedesignation Text label Financial assets affected by redesignation at date of initial application of IFRS 17, measurement category immediately before redesignation IFRS 17.C32 b (i) Disclosure
ifrs-full FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfIFRS17MeasurementCategoryImmediatelyBeforeRedesignation Text documentation The measurement category, immediately before redesignation, of financial assets affected by the redesignation at the date of initial application of IFRS 17. IFRS 17.C32 b (i) Disclosure
ifrs-full FinancialAssetsAtAmortisedCost Monetary, instant, debit label Financial assets at amortised cost IFRS 7.8 f Disclosure
ifrs-full FinancialAssetsAtAmortisedCost Monetary, instant, debit documentation The amount of financial assets at amortised cost. The amortised cost is the amount at which financial assets are measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount, and adjusted for any impairment. [Refer: Financial assets] IFRS 7.8 f Disclosure
ifrs-full FinancialAssetsAtAmortisedCostCategoryMember Member label Financial assets at amortised cost, category [member] IFRS 7.8 f Disclosure
ifrs-full FinancialAssetsAtAmortisedCostCategoryMember Member documentation This member stands for the financial assets at amortised cost category. [Refer: Financial assets at amortised cost] IFRS 7.8 f Disclosure
ifrs-full FinancialAssetsAtAmortisedCostMember Member label Financial assets at amortised cost, class [member] IFRS 7.B2 a Disclosure
ifrs-full FinancialAssetsAtAmortisedCostMember Member documentation This member stands for the financial assets measured at amortised cost class. [Refer: Financial assets at amortised cost] IFRS 7.B2 a Disclosure
ifrs-full FinancialAssetsAtFairValue Monetary, instant, debit label Financial assets, at fair value IFRS 7.25 Disclosure
ifrs-full FinancialAssetsAtFairValue Monetary, instant, debit documentation The fair value of financial assets. [Refer: At fair value [member]; Financial assets] IFRS 7.25 Disclosure
ifrs-full FinancialAssetsAtFairValueMember Member label Financial assets at fair value, class [member] IFRS 7.B2 a Disclosure
ifrs-full FinancialAssetsAtFairValueMember Member documentation This member stands for the financial assets measured at fair value class. [Refer: Financial assets; At fair value [member]] IFRS 7.B2 a Disclosure
ifrs-full FinancialAssetsAtFairValueThroughOtherComprehensiveIncome Monetary, instant, debit label Financial assets at fair value through other comprehensive income IFRS 7.8 h Disclosure
ifrs-full FinancialAssetsAtFairValueThroughOtherComprehensiveIncome Monetary, instant, debit totalLabel Total financial assets at fair value through other comprehensive income IFRS 7.8 h Disclosure
ifrs-full FinancialAssetsAtFairValueThroughOtherComprehensiveIncome Monetary, instant, debit documentation The amount of financial assets at fair value through other comprehensive income. [Refer: At fair value [member]; Financial assets; Other comprehensive income] IFRS 7.8 h Disclosure
ifrs-full FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract label Financial assets at fair value through other comprehensive income [abstract]
ifrs-full FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember Member label Financial assets at fair value through other comprehensive income, category [member] IFRS 7.8 h Disclosure
ifrs-full FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember Member documentation This member stands for the financial assets at fair value through other comprehensive income category. [Refer: Financial assets at fair value through other comprehensive income] IFRS 7.8 h Disclosure
ifrs-full FinancialAssetsAtFairValueThroughProfitOrLoss Monetary, instant, debit label Financial assets at fair value through profit or loss IFRS 7.8 a Disclosure
ifrs-full FinancialAssetsAtFairValueThroughProfitOrLoss Monetary, instant, debit totalLabel Total financial assets at fair value through profit or loss IFRS 7.8 a Disclosure
ifrs-full FinancialAssetsAtFairValueThroughProfitOrLoss Monetary, instant, debit documentation The amount of financial assets that are measured at fair value and for which gains (losses) are recognised in profit or loss. A financial asset shall be measured at fair value through profit or loss unless it is measured at amortised cost or at fair value through other comprehensive income. A gain (loss) on a financial asset measured at fair value shall be recognised in profit or loss unless it is part of a hedging relationship, it is an investment in an equity instrument for which the entity has elected to present gains and losses in other comprehensive income or it is a financial asset measured at fair value through other comprehensive income. [Refer: At fair value [member]; Financial assets] IFRS 7.8 a Disclosure
ifrs-full FinancialAssetsAtFairValueThroughProfitOrLossAbstract label Financial assets at fair value through profit or loss [abstract]
ifrs-full FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember Member label Financial assets at fair value through profit or loss, category [member] IFRS 7.8 a Disclosure
ifrs-full FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember Member documentation This member stands for the financial assets at fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss] IFRS 7.8 a Disclosure
ifrs-full FinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading Monetary, instant, debit label Financial assets at fair value through profit or loss, classified as held for trading IAS 1.55 Common practice
ifrs-full FinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading Monetary, instant, debit documentation The amount of financial assets at fair value through profit or loss classified as held for trading. A financial asset is classified as held for trading if: (a) it is acquired principally for the purpose of selling it in the near term; (b) on initial recognition it is part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking; or (c) it is a derivative (except for a derivative that is a financial guarantee contract or a designated and effective hedging instrument). [Refer: At fair value [member]; Financial assets at fair value through profit or loss, mandatorily measured at fair value] IAS 1.55 Common practice
ifrs-full FinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingCategoryMember Member label Financial assets at fair value through profit or loss, classified as held for trading, category [member] Expired 2023-01-01 IFRS 7.8 a Disclosure
ifrs-full FinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingCategoryMember Member commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.8 a Disclosure
ifrs-full FinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingCategoryMember Member documentation This member stands for the financial assets at fair value through profit or loss classified as held for trading category. [Refer: Financial assets at fair value through profit or loss, classified as held for trading] Expired 2023-01-01 IFRS 7.8 a Disclosure
ifrs-full FinancialAssetsAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition Monetary, instant, debit label Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently IFRS 7.8 a Disclosure
ifrs-full FinancialAssetsAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition Monetary, instant, debit documentation The amount of financial assets at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: At fair value [member]; Financial assets at fair value through profit or loss] IFRS 7.8 a Disclosure
ifrs-full FinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionCategoryMember Member label Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently, category [member] IFRS 7.8 a Disclosure
ifrs-full FinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionCategoryMember Member documentation This member stands for the financial assets at fair value through profit or loss designated as such upon initial recognition or subsequently category. [Refer: Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently] IFRS 7.8 a Disclosure
ifrs-full FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue Monetary, instant, debit label Financial assets at fair value through profit or loss, mandatorily measured at fair value IFRS 7.8 a Disclosure
ifrs-full FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue Monetary, instant, debit documentation The amount of financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Financial assets at fair value through profit or loss] IFRS 7.8 a Disclosure
ifrs-full FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueCategoryMember Member label Financial assets at fair value through profit or loss, mandatorily measured at fair value, category [member] IFRS 7.8 a Disclosure
ifrs-full FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueCategoryMember Member documentation This member stands for the financial assets mandatorily measured at fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value] IFRS 7.8 a Disclosure
ifrs-full FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading Monetary, instant, debit label Financial assets at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading IAS 1.55 Common practice
ifrs-full FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading Monetary, instant, debit documentation The amount of financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9, other than those classified as held for trading. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value] IAS 1.55 Common practice
ifrs-full FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstruments Monetary, instant, debit label Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments IFRS 7.8 a Disclosure
ifrs-full FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstruments Monetary, instant, debit documentation The amount of financial assets at fair value through profit or loss measured as such in accordance with the exemption for reacquisition of own equity instruments, as described in paragraph 33A of IAS 32. [Refer: Financial assets at fair value through profit or loss] IFRS 7.8 a Disclosure
ifrs-full FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstrumentsCategoryMember Member label Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments, category [member] IFRS 7.8 a Disclosure
ifrs-full FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstrumentsCategoryMember Member documentation This member stands for the financial assets at fair value through profit or loss measured as such in accordance with the exemption for reacquisition of own equity instruments category. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments] IFRS 7.8 a Disclosure
ifrs-full FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilities Monetary, instant, debit label Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities IFRS 7.8 a Disclosure
ifrs-full FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilities Monetary, instant, debit documentation The amount of financial assets at fair value through profit or loss measured as such in accordance with the exemption for repurchase of own financial liabilities, as described in paragraph 3.3.5 of IFRS 9. [Refer: Financial assets at fair value through profit or loss] IFRS 7.8 a Disclosure
ifrs-full FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilitiesCategoryMember Member label Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities, category [member] IFRS 7.8 a Disclosure
ifrs-full FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilitiesCategoryMember Member documentation This member stands for the financial assets at fair value through profit or loss measured as such in accordance with the exemption for repurchase of own financial liabilities category. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities] IFRS 7.8 a Disclosure
ifrs-full FinancialAssetsAvailableforsale Monetary, instant, debit label Financial assets available-for-sale Expired 2023-01-01 IFRS 7.8 d Disclosure
ifrs-full FinancialAssetsAvailableforsale Monetary, instant, debit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.8 d Disclosure
ifrs-full FinancialAssetsAvailableforsale Monetary, instant, debit documentation The amount of non-derivative financial assets that are designated as available for sale or are not classified as (a) loans and receivables; (b) held-to-maturity investments; or (c) financial assets at fair value through profit or loss. [Refer: Derivative financial assets; Financial assets at fair value through profit or loss; Held-to-maturity investments] Expired 2023-01-01 IFRS 7.8 d Disclosure
ifrs-full FinancialAssetsAvailableforsaleCategoryMember Member label Financial assets available-for-sale, category [member] Expired 2023-01-01 IFRS 7.8 d Disclosure
ifrs-full FinancialAssetsAvailableforsaleCategoryMember Member commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.8 d Disclosure
ifrs-full FinancialAssetsAvailableforsaleCategoryMember Member documentation This member stands for the financial assets available-for-sale category. [Refer: Financial assets available-for-sale] Expired 2023-01-01 IFRS 7.8 d Disclosure
ifrs-full FinancialAssetsCarryingAmountImmediatelyAfterInitialApplicationOfIFRS9 Monetary, instant, debit label Financial assets, carrying amount immediately after initial application of IFRS 9 IFRS 7.42I b Disclosure
ifrs-full FinancialAssetsCarryingAmountImmediatelyAfterInitialApplicationOfIFRS9 Monetary, instant, debit documentation The carrying amount of financial assets immediately after the initial application of IFRS 9. [Refer: Financial assets] IFRS 7.42I b Disclosure
ifrs-full FinancialAssetsCarryingAmountImmediatelyBeforeInitialApplicationOfIFRS9 Monetary, instant, debit label Financial assets, carrying amount immediately before initial application of IFRS 9 IFRS 7.42I a Disclosure
ifrs-full FinancialAssetsCarryingAmountImmediatelyBeforeInitialApplicationOfIFRS9 Monetary, instant, debit documentation The carrying amount of financial assets at the date of initial application of IFRS 9, determined in accordance with IAS 39 or in accordance with a previous version of IFRS 9 (if the entity’s chosen approach to applying IFRS 9 involves more than one date of initial application for different requirements). [Refer: Financial assets] IFRS 7.42I a Disclosure
ifrs-full FinancialAssetsCollectivelyAssessedForCreditLossesMember Member label Financial assets collectively assessed for credit losses [member] Expired 2023-01-01 IFRS 7.37 Disclosure
ifrs-full FinancialAssetsCollectivelyAssessedForCreditLossesMember Member commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.37 Disclosure
ifrs-full FinancialAssetsCollectivelyAssessedForCreditLossesMember Member documentation This member stands for financial assets that have been collectively assessed for credit losses. [Refer: Financial assets] Expired 2023-01-01 IFRS 7.37 Disclosure
ifrs-full FinancialAssetsDesignatedAsMeasuredAtFairValueAbstract label Financial assets designated as measured at fair value through profit or loss [abstract]
ifrs-full FinancialAssetsHeldForManagingLiquidityRisk Monetary, instant, debit label Financial assets held for managing liquidity risk IFRS 7.B11E Disclosure
ifrs-full FinancialAssetsHeldForManagingLiquidityRisk Monetary, instant, debit documentation The amount of financial assets held for managing liquidity risk (for example, financial assets that are readily saleable or expected to generate cash inflows to meet cash outflows on financial liabilities). [Refer: Liquidity risk [member]; Financial assets; Financial liabilities] IFRS 7.B11E Disclosure
ifrs-full FinancialAssetsImpairedMember Member label Financial assets impaired [member] Expired 2023-01-01 IFRS 7.37 Disclosure
ifrs-full FinancialAssetsImpairedMember Member commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.37 Disclosure
ifrs-full FinancialAssetsImpairedMember Member documentation This member stands for financial assets that have been impaired. [Refer: Financial assets] Expired 2023-01-01 IFRS 7.37 Disclosure
ifrs-full FinancialAssetsIndividuallyAssessedForCreditLossesMember Member label Financial assets individually assessed for credit losses [member] Expired 2023-01-01 IFRS 7.37 b Disclosure
ifrs-full FinancialAssetsIndividuallyAssessedForCreditLossesMember Member commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.37 b Disclosure
ifrs-full FinancialAssetsIndividuallyAssessedForCreditLossesMember Member documentation This member stands for financial assets that have been individually assessed for credit losses. [Refer: Financial assets] Expired 2023-01-01 IFRS 7.37 b Disclosure
ifrs-full FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome Monetary, instant, debit label Financial assets measured at fair value through other comprehensive income IFRS 7.8 h Disclosure
ifrs-full FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome Monetary, instant, debit documentation The amount of financial assets that are measured at fair value through other comprehensive income. A financial asset shall be measured at fair value through other comprehensive income if both of the following conditions are met: (a) the financial asset is held within a business model whose objective is achieved by both collecting contractual cash flows and selling financial assets and (b) the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. [Refer: At fair value [member]; Financial assets] IFRS 7.8 h Disclosure
ifrs-full FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstract label Financial assets measured at fair value through other comprehensive income [abstract]
ifrs-full FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeCategoryMember Member label Financial assets measured at fair value through other comprehensive income, category [member] IFRS 7.8 h Disclosure
ifrs-full FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeCategoryMember Member documentation This member stands for the financial assets at fair value through other comprehensive income category. [Refer: Financial assets measured at fair value through other comprehensive income] IFRS 7.8 h Disclosure
ifrs-full FinancialAssetsMeasurementCategoryImmediatelyAfterInitialApplicationOfIFRS9 Text label Financial assets, measurement category immediately after initial application of IFRS 9 IFRS 7.42I b Disclosure
ifrs-full FinancialAssetsMeasurementCategoryImmediatelyAfterInitialApplicationOfIFRS9 Text documentation The measurement category of financial assets immediately after the initial application of IFRS 9. [Refer: Financial assets] IFRS 7.42I b Disclosure
ifrs-full FinancialAssetsMeasurementCategoryImmediatelyBeforeInitialApplicationOfIFRS9 Text label Financial assets, measurement category immediately before initial application of IFRS 9 IFRS 7.42I a Disclosure
ifrs-full FinancialAssetsMeasurementCategoryImmediatelyBeforeInitialApplicationOfIFRS9 Text documentation The measurement category of financial assets at the date of initial application of IFRS 9, determined in accordance with IAS 39 or in accordance with a previous version of IFRS 9 (if the entity’s chosen approach to applying IFRS 9 involves more than one date of initial application for different requirements). [Refer: Financial assets] IFRS 7.42I a Disclosure
ifrs-full FinancialAssetsNeitherPastDueNorImpairedMember Member label Financial assets neither past due nor impaired [member] Expired 2023-01-01 IFRS 7.37 Disclosure
ifrs-full FinancialAssetsNeitherPastDueNorImpairedMember Member commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.37 Disclosure
ifrs-full FinancialAssetsNeitherPastDueNorImpairedMember Member documentation This member stands for financial assets that are neither past due nor impaired. A financial asset is past due when a counterparty has failed to make a payment when contractually due. [Refer: Financial assets] Expired 2023-01-01 IFRS 7.37 Disclosure
ifrs-full FinancialAssetsOutsideScopeOfIFRS7Member Member label Financial assets outside scope of IFRS 7, class [member] IFRS 7.B2 b Disclosure
ifrs-full FinancialAssetsOutsideScopeOfIFRS7Member Member documentation This member stands for the financial assets outside the scope of IFRS 7 class. [Refer: Financial assets] IFRS 7.B2 b Disclosure
ifrs-full FinancialAssetsPastDueButNotImpairedMember Member label Financial assets past due but not impaired [member] Expired 2023-01-01 IFRS 7.37 a Disclosure
ifrs-full FinancialAssetsPastDueButNotImpairedMember Member commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.37 a Disclosure
ifrs-full FinancialAssetsPastDueButNotImpairedMember Member documentation This member stands for financial assets that are past due but not impaired. A financial asset is past due when a counterparty has failed to make a payment when contractually due. [Refer: Financial assets] Expired 2023-01-01 IFRS 7.37 a Disclosure
ifrs-full FinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilities Monetary, instant, debit label Financial assets pledged as collateral for liabilities or contingent liabilities IFRS 7.14 a Disclosure
ifrs-full FinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilities Monetary, instant, debit documentation The amount of financial assets that the entity has pledged as collateral for liabilities or contingent liabilities, including amounts that have been reclassified in accordance with paragraph 3.2.23(a) of IFRS 9. [Refer: Classes of contingent liabilities [domain]; Financial assets] IFRS 7.14 a Disclosure
ifrs-full FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfIFRS9 Monetary, instant, debit label Financial assets previously designated at fair value through profit or loss but no longer so designated, initial application of IFRS 9 IFRS 7.42I c Disclosure
ifrs-full FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfIFRS9 Monetary, instant, debit documentation The amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated when the entity initially applies IFRS 9. [Refer: Financial assets at fair value through profit or loss] IFRS 7.42I c Disclosure
ifrs-full FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedDueToRequirementsOfIFRS9FirstApplicationOfIFRS9 Monetary, instant, debit label Financial assets previously designated at fair value through profit or loss reclassified due to requirements of IFRS 9, initial application of IFRS 9 IFRS 7.42I c Disclosure
ifrs-full FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedDueToRequirementsOfIFRS9FirstApplicationOfIFRS9 Monetary, instant, debit documentation The amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated, and that were reclassified due to requirements of IFRS 9 when the entity initially applies IFRS 9. [Refer: Financial assets at fair value through profit or loss] IFRS 7.42I c Disclosure
ifrs-full FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedVoluntarilyFirstApplicationOfIFRS9 Monetary, instant, debit label Financial assets previously designated at fair value through profit or loss reclassified voluntarily, initial application of IFRS 9 IFRS 7.42I c Disclosure
ifrs-full FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedVoluntarilyFirstApplicationOfIFRS9 Monetary, instant, debit documentation The amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated, and that the entity voluntarily elected to reclassify when the entity initially applies IFRS 9. [Refer: Financial assets at fair value through profit or loss] IFRS 7.42I c Disclosure
ifrs-full FinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsAtFairValue Monetary, instant, debit label Financial assets reclassified out of available-for-sale financial assets, at fair value Expired 2023-01-01 IFRS 7.12A b Disclosure
ifrs-full FinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsAtFairValue Monetary, instant, debit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.12A b Disclosure
ifrs-full FinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsAtFairValue Monetary, instant, debit documentation The fair value of financial assets that have been reclassified out of the available-for-sale category. [Refer: At fair value [member]; Financial assets, at fair value] Expired 2023-01-01 IFRS 7.12A b Disclosure
ifrs-full FinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsCarryingAmount Monetary, instant, debit label Financial assets reclassified out of available-for-sale financial assets, carrying amount Expired 2023-01-01 IFRS 7.12A b Disclosure
ifrs-full FinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsCarryingAmount Monetary, instant, debit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.12A b Disclosure
ifrs-full FinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsCarryingAmount Monetary, instant, debit documentation The carrying amount of financial assets that have been reclassified out of the available-for-sale category. [Refer: Financial assets] Expired 2023-01-01 IFRS 7.12A b Disclosure
ifrs-full FinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossAtFairValue Monetary, instant, debit label Financial assets reclassified out of financial assets at fair value through profit or loss, at fair value Expired 2023-01-01 IFRS 7.12A b Disclosure
ifrs-full FinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossAtFairValue Monetary, instant, debit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.12A b Disclosure
ifrs-full FinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossAtFairValue Monetary, instant, debit documentation The fair value of financial assets that have been reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss] Expired 2023-01-01 IFRS 7.12A b Disclosure
ifrs-full FinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossCarryingAmount Monetary, instant, debit label Financial assets reclassified out of financial assets at fair value through profit or loss, carrying amount Expired 2023-01-01 IFRS 7.12A b Disclosure
ifrs-full FinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossCarryingAmount Monetary, instant, debit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.12A b Disclosure
ifrs-full FinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossCarryingAmount Monetary, instant, debit documentation The carrying amount of financial assets that have been reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss] Expired 2023-01-01 IFRS 7.12A b Disclosure
ifrs-full FinancialAssetsRecognisedAsOfAcquisitionDate Monetary, instant, debit label Financial assets recognised as of acquisition date IFRS 3.B64 i Example, IFRS 3.IE72 Example
ifrs-full FinancialAssetsRecognisedAsOfAcquisitionDate Monetary, instant, debit documentation The amount recognised as of the acquisition date for financial assets acquired in a business combination. [Refer: Financial assets; Total for all business combinations [member]] IFRS 3.B64 i Example, IFRS 3.IE72 Example
ifrs-full FinancialAssetsThatAreIndividuallyDeterminedToBeImpairedFairValueOfCollateralHeldAndOtherCreditEnhancements Monetary, instant, debit label Financial assets that are individually determined to be impaired, fair value of collateral held and other credit enhancements Expired 2023-01-01 IFRS 7.37 b Disclosure, Expired 2023-01-01 IFRS 7.IG29 c Example
ifrs-full FinancialAssetsThatAreIndividuallyDeterminedToBeImpairedFairValueOfCollateralHeldAndOtherCreditEnhancements Monetary, instant, debit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.37 b Disclosure, Expired 2023-01-01 IFRS 7.IG29 c Example
ifrs-full FinancialAssetsThatAreIndividuallyDeterminedToBeImpairedFairValueOfCollateralHeldAndOtherCreditEnhancements Monetary, instant, debit documentation The fair value of collateral available and other credit enhancements obtained for financial assets that are individually determined to be impaired. [Refer: Financial assets; Impairment loss] Expired 2023-01-01 IFRS 7.37 b Disclosure, Expired 2023-01-01 IFRS 7.IG29 c Example
ifrs-full FinancialAssetsThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationThatAreNoLongerSoDesignated Monetary, instant, debit label Financial assets that were designated as measured at fair value through profit or loss before application of amendments to IFRS 9 for prepayment features with negative compensation that are no longer so designated IFRS 9.7.2.34 c Disclosure
ifrs-full FinancialAssetsThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationThatAreNoLongerSoDesignated Monetary, instant, debit documentation The amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated when the entity applies the amendments to IFRS 9 for prepayment features with negative compensation. [Refer: Financial assets at fair value through profit or loss] IFRS 9.7.2.34 c Disclosure
ifrs-full FinancialAssetsThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfIFRS17ThatAreNoLongerSoDesignated Monetary, instant, debit label Financial assets that were designated as measured at fair value through profit or loss before application of IFRS 17 that are no longer so designated IFRS 17.C32 c Disclosure
ifrs-full FinancialAssetsThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfIFRS17ThatAreNoLongerSoDesignated Monetary, instant, debit documentation The carrying amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss applying paragraph 4.1.5 of IFRS 9 that are no longer so designated after application of IFRS 17. IFRS 17.C32 c Disclosure
ifrs-full FinancialAssetsWhichDoNotQualifyForDerecognitionAxis Axis label Transferred financial assets that are not derecognised in their entirety [axis] IFRS 7.42D Disclosure
ifrs-full FinancialAssetsWhichDoNotQualifyForDerecognitionAxis Axis 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 7.42D Disclosure
ifrs-full FinancialAssetsWhichDoNotQualifyForDerecognitionDomain Domain [default] label Transferred financial assets that are not derecognised in their entirety [domain] IFRS 7.42D Disclosure
ifrs-full FinancialAssetsWhichDoNotQualifyForDerecognitionDomain Domain [default] documentation This member stands for transferred financial assets that are not derecognised in their entirety. It also represents the standard value for the “Transferred financial assets that are not derecognised in their entirety” axis if no other member is used. [Refer: Financial assets] IFRS 7.42D Disclosure
ifrs-full FinancialAssetsWhoseContractualCashFlowCharacteristicsHaveBeenAssessedBasedOnFactsAndCircumstancesAtInitialRecognitionWithoutTakingIntoAccountExceptionForPrepaymentFeatures Monetary, instant, debit label Financial assets whose contractual cash flow characteristics have been assessed based on facts and circumstances at initial recognition without taking into account exception for prepayment features IFRS 7.42S Disclosure
ifrs-full FinancialAssetsWhoseContractualCashFlowCharacteristicsHaveBeenAssessedBasedOnFactsAndCircumstancesAtInitialRecognitionWithoutTakingIntoAccountExceptionForPrepaymentFeatures Monetary, instant, debit documentation The amount of financial assets whose contractual cash flow characteristics have been assessed based on the facts and circumstances that existed at the initial recognition without taking into account the exception for prepayment features. [Refer: Financial assets] IFRS 7.42S Disclosure
ifrs-full FinancialAssetsWhoseContractualCashFlowCharacteristicsHaveBeenAssessedBasedOnFactsAndCircumstancesAtInitialRecognitionWithoutTakingIntoAccountRequirementsRelatedToModificationOfTimeValueOfMoneyElement Monetary, instant, debit label Financial assets whose contractual cash flow characteristics have been assessed based on facts and circumstances at initial recognition without taking into account requirements related to modification of time value of money element IFRS 7.42R Disclosure
ifrs-full FinancialAssetsWhoseContractualCashFlowCharacteristicsHaveBeenAssessedBasedOnFactsAndCircumstancesAtInitialRecognitionWithoutTakingIntoAccountRequirementsRelatedToModificationOfTimeValueOfMoneyElement Monetary, instant, debit documentation The amount of financial assets whose contractual cash flow characteristics have been assessed based on the facts and circumstances that existed at the initial recognition without taking into account the requirements related to the modification of the time value of money element. [Refer: Financial assets] IFRS 7.42R Disclosure
ifrs-full FinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesAmortisedCostBeforeModification Monetary, duration, debit label Financial assets with contractual cash flows modified during reporting period while loss allowance measured at lifetime expected credit losses, amortised cost before modification IFRS 7.35J a Disclosure
ifrs-full FinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesAmortisedCostBeforeModification Monetary, duration, debit documentation The amortised cost before the modification of financial assets for which the contractual cash flows have been modified during the reporting period while they had a loss allowance measured at an amount equal to lifetime expected credit losses. [Refer: Financial assets] IFRS 7.35J a Disclosure
ifrs-full FinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesModificationGainLoss Monetary, duration, credit label Financial assets with contractual cash flows modified during reporting period while loss allowance measured at lifetime expected credit losses, modification gain (loss) IFRS 7.35J a Disclosure
ifrs-full FinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesModificationGainLoss Monetary, duration, credit documentation The net modification gain (loss) on financial assets for which the contractual cash flows have been modified during the reporting period while they had a loss allowance measured at an amount equal to lifetime expected credit losses. [Refer: Financial assets] IFRS 7.35J a Disclosure
ifrs-full FinancialAssetsWithModifiedContractualCashFlowsWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesForWhichLossAllowanceChangedDuringReportingPeriodTo12monthExpectedCreditLossesGrossCarryingAmount Monetary, instant, debit label Financial assets with modified contractual cash flows while loss allowance measured at lifetime expected credit losses for which loss allowance changed during reporting period to 12-month expected credit losses, gross carrying amount IFRS 7.35J b Disclosure
ifrs-full FinancialAssetsWithModifiedContractualCashFlowsWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesForWhichLossAllowanceChangedDuringReportingPeriodTo12monthExpectedCreditLossesGrossCarryingAmount Monetary, instant, debit documentation The gross carrying amount of financial assets that have been modified since initial recognition at a time when the loss allowance was measured at an amount equal to lifetime expected credit losses and for which the loss allowance has changed during the reporting period to an amount equal to 12-month expected credit losses. [Refer: Financial assets] IFRS 7.35J b Disclosure
ifrs-full FinancialAssetsWrittenOffDuringReportingPeriodAndStillSubjectToEnforcementActivityContractualAmountOutstanding Monetary, instant, debit label Financial assets written off during reporting period and still subject to enforcement activity, contractual amount outstanding IFRS 7.35L Disclosure
ifrs-full FinancialAssetsWrittenOffDuringReportingPeriodAndStillSubjectToEnforcementActivityContractualAmountOutstanding Monetary, instant, debit documentation The contractual amount outstanding on financial assets that were written off during the reporting period and are still subject to enforcement activity. [Refer: Financial assets] IFRS 7.35L Disclosure
ifrs-full FinancialEffectOfChangesInAccountingPolicyMember Member label Increase (decrease) due to changes in accounting policy [member] IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure
ifrs-full FinancialEffectOfChangesInAccountingPolicyMember Member documentation This member stands for the financial effect of changes in accounting policy. IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure
ifrs-full FinancialEffectOfCorrectionsOfAccountingErrorsMember Member label Increase (decrease) due to corrections of prior period errors [member] IAS 8.49 b (i) Disclosure, IAS 8.49 c Disclosure
ifrs-full FinancialEffectOfCorrectionsOfAccountingErrorsMember Member documentation This member stands for the financial effect of corrections of prior period errors. IAS 8.49 b (i) Disclosure, IAS 8.49 c Disclosure
ifrs-full FinancialEffectOfTransitionFromPreviousGAAPToIFRSsAxis Axis label Financial effect of transition from previous GAAP to IFRSs [axis] IFRS 1.24 Disclosure
ifrs-full FinancialEffectOfTransitionFromPreviousGAAPToIFRSsAxis Axis 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 1.24 Disclosure
ifrs-full FinancialForecastOfCashFlowsForCashgeneratingUnitMeasurementInputMember Member label Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member] IFRS 13.B36 e Example
ifrs-full FinancialForecastOfCashFlowsForCashgeneratingUnitMeasurementInputMember Member documentation This member stands for a financial forecast of cash flows for a cash-generating unit, used as a measurement input. IFRS 13.B36 e Example
ifrs-full FinancialForecastOfProfitOrLossForCashgeneratingUnitMeasurementInputMember Member label Financial forecast of profit (loss) for cash-generating unit, measurement input [member] IFRS 13.B36 e Example
ifrs-full FinancialForecastOfProfitOrLossForCashgeneratingUnitMeasurementInputMember Member documentation This member stands for a financial forecast of profit or loss for a cash-generating unit, used as a measurement input. IFRS 13.B36 e Example
ifrs-full FinancialGuaranteeContractsMember Member label Financial guarantee contracts [member] IFRS 7.35M Disclosure, IFRS 7.B8E Disclosure
ifrs-full FinancialGuaranteeContractsMember Member documentation This member stands for contracts that require the issuer to make specified payments to reimburse the holder for a loss it incurs because a specified debtor fails to make payment when due in accordance with the original or modified terms of a debt instrument. IFRS 7.35M Disclosure, IFRS 7.B8E Disclosure
ifrs-full FinancialInstrumentsCreditimpairedAfterPurchaseOrOriginationMember Member label Financial instruments credit-impaired after purchase or origination [member] IFRS 7.35H b (ii) Disclosure, IFRS 7.35M b (ii) Disclosure
ifrs-full FinancialInstrumentsCreditimpairedAfterPurchaseOrOriginationMember Member documentation This member stands for financial instruments that were credit-impaired after purchase or origination. [Refer: Financial instruments credit-impaired [member]] IFRS 7.35H b (ii) Disclosure, IFRS 7.35M b (ii) Disclosure
ifrs-full FinancialInstrumentsCreditimpairedMember Member label Financial instruments credit-impaired [member] IFRS 7.35H Disclosure, IFRS 7.35M Disclosure
ifrs-full FinancialInstrumentsCreditimpairedMember Member documentation This member stands for financial instruments that are credit-impaired. [Refer: Credit impairment of financial instruments [domain]] IFRS 7.35H Disclosure, IFRS 7.35M Disclosure
ifrs-full FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue Monetary, instant label Financial instruments designated as hedging instruments, at fair value Expired 2023-01-01 IFRS 7.22 b Disclosure
ifrs-full FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue Monetary, instant commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.22 b Disclosure
ifrs-full FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue Monetary, instant documentation The fair value of financial instruments designated as hedging instruments. Hedging instruments are designated derivatives or (for a hedge of the risk of changes in foreign currency exchange rates only) designated non-derivative financial assets or non-derivative financial liabilities whose fair value or cash flows are expected to offset changes in the fair value or cash flows of a designated hedged item. [Refer: At fair value [member]; Derivatives [member]; Derivative financial assets; Derivative financial liabilities; Classes of financial instruments [domain]; Financial assets; Financial liabilities] Expired 2023-01-01 IFRS 7.22 b Disclosure
ifrs-full FinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAxis Axis label Financial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk [axis] IFRS 7.24G Disclosure
ifrs-full FinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAxis Axis 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 7.24G Disclosure
ifrs-full FinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskDomain Domain [default] label Financial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk [domain] IFRS 7.24G Disclosure
ifrs-full FinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskDomain Domain [default] documentation This member stands for financial instruments measured at fair value through profit or loss, because a credit derivative is used to manage the credit risk of these instruments. It also represents the standard value for the “Financial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk” axis if no other member is used. [Refer: Classes of financial instruments [domain]; Credit risk [member]] IFRS 7.24G Disclosure
ifrs-full FinancialInstrumentsNotCreditimpairedMember Member label Financial instruments not credit-impaired [member] IFRS 7.35H Disclosure, IFRS 7.35M Disclosure
ifrs-full FinancialInstrumentsNotCreditimpairedMember Member documentation This member stands for financial instruments that are not credit-impaired. [Refer: Credit impairment of financial instruments [domain]] IFRS 7.35H Disclosure, IFRS 7.35M Disclosure
ifrs-full FinancialInstrumentsPurchasedOrOriginatedCreditimpairedMember Member label Financial instruments purchased or originated credit-impaired [member] IFRS 7.35H c Disclosure, IFRS 7.35M c Disclosure
ifrs-full FinancialInstrumentsPurchasedOrOriginatedCreditimpairedMember Member documentation This member stands for financial instruments that were purchased or originated as credit-impaired. [Refer: Financial instruments credit-impaired [member]] IFRS 7.35H c Disclosure, IFRS 7.35M c Disclosure
ifrs-full FinancialInstrumentsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets (Monetary), instant, credit label Financial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial assets IFRS 7.13C d (i) Example, IFRS 7.IG40D Example
ifrs-full FinancialInstrumentsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets (Monetary), instant, credit negatedLabel Financial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial assets IFRS 7.13C d (i) Example, IFRS 7.IG40D Example
ifrs-full FinancialInstrumentsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets (Monetary), instant, credit documentation The amount of financial instruments subject to an enforceable master netting arrangement or similar agreement that are not set off against financial assets. [Refer: Financial assets] IFRS 7.13C d (i) Example, IFRS 7.IG40D Example
ifrs-full FinancialInstrumentsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities (Monetary), instant, debit label Financial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities IFRS 7.13C d (i) Example, IFRS 7.IG40D Example
ifrs-full FinancialInstrumentsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities (Monetary), instant, debit negatedLabel Financial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities IFRS 7.13C d (i) Example, IFRS 7.IG40D Example
ifrs-full FinancialInstrumentsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities (Monetary), instant, debit documentation The amount of financial instruments subject to an enforceable master netting arrangement or similar agreement that are not set off against financial liabilities. [Refer: Financial liabilities] IFRS 7.13C d (i) Example, IFRS 7.IG40D Example
ifrs-full FinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasuredAtTimeOfDerecognition Monetary, instant label Financial instruments whose fair value previously could not be reliably measured at time of derecognition Expired 2023-01-01 IFRS 7.30 e Disclosure
ifrs-full FinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasuredAtTimeOfDerecognition Monetary, instant commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.30 e Disclosure
ifrs-full FinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasuredAtTimeOfDerecognition Monetary, instant documentation The amount, at the time of derecognition, of derecognised financial instruments whose fair value previously could not be reliably measured. [Refer: Classes of financial instruments [domain]] Expired 2023-01-01 IFRS 7.30 e Disclosure
ifrs-full FinancialLiabilities Monetary, instant, credit label Financial liabilities IFRS 7.25 Disclosure
ifrs-full FinancialLiabilities Monetary, instant, credit periodEndLabel Financial liabilities at end of period IFRS 7.25 Disclosure
ifrs-full FinancialLiabilities Monetary, instant, credit periodStartLabel Financial liabilities at beginning of period IFRS 7.25 Disclosure
ifrs-full FinancialLiabilities Monetary, instant, credit totalLabel Total financial liabilities IFRS 7.25 Disclosure
ifrs-full FinancialLiabilities Monetary, instant, credit documentation The amount of liabilities that are: (a) a contractual obligation: (i) to deliver cash or another financial asset to another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity; or (b) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to deliver a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose, rights, options or warrants to acquire a fixed number of the entity’s own equity instruments for a fixed amount of any currency are equity instruments if the entity offers the rights, options or warrants pro rata to all of its existing owners of the same class of its own non-derivative equity instruments. Also, for those purposes the entity’s own equity instruments do not include puttable financial instruments that are classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. As an exception, an instrument that meets the definition of a financial liability is classified as an equity instrument if it has all the features and meets the conditions in paragraphs 16A-16B or paragraphs 16C-16D of IAS 32. [Refer: Classes of financial instruments [domain]; Financial assets; Derivatives [member]] IFRS 7.25 Disclosure
ifrs-full FinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountAfterApplyingAmendments Monetary, instant, credit label Financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount after applying amendments IFRS 9.7.2.34 b Disclosure
ifrs-full FinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountAfterApplyingAmendments Monetary, instant, credit documentation The carrying amount of financial liabilities affected by the amendments to IFRS 9 for prepayment features with negative compensation, after applying the amendments. IFRS 9.7.2.34 b Disclosure
ifrs-full FinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountImmediatelyBeforeApplyingAmendments Monetary, instant, credit label Financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount immediately before applying amendments IFRS 9.7.2.34 a Disclosure
ifrs-full FinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountImmediatelyBeforeApplyingAmendments Monetary, instant, credit documentation The carrying amount of financial liabilities affected by the amendments to IFRS 9 for prepayment features with negative compensation, immediately before applying the amendments. IFRS 9.7.2.34 a Disclosure
ifrs-full FinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryAfterApplyingAmendments Text label Financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category after applying amendments IFRS 9.7.2.34 b Disclosure
ifrs-full FinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryAfterApplyingAmendments Text documentation The measurement category of financial liabilities affected by the amendments to IFRS 9 for prepayment features with negative compensation, after applying the amendments. IFRS 9.7.2.34 b Disclosure
ifrs-full FinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryImmediatelyBeforeApplyingAmendments Text label Financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category immediately before applying amendments IFRS 9.7.2.34 a Disclosure
ifrs-full FinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryImmediatelyBeforeApplyingAmendments Text documentation The measurement category of financial liabilities affected by the amendments to IFRS 9 for prepayment features with negative compensation, immediately before applying the amendments. IFRS 9.7.2.34 a Disclosure
ifrs-full FinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17CarryingAmountAfterApplyingAmendments Monetary, instant, credit label Financial liabilities affected by amendments to IFRS 9 made by IFRS 17, carrying amount after applying amendments IFRS 9.7.2.42 b Disclosure
ifrs-full FinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17CarryingAmountAfterApplyingAmendments Monetary, instant, credit documentation The carrying amount of financial liabilities affected by amendments to IFRS 9 made by IFRS 17, after applying the amendments. IFRS 9.7.2.42 b Disclosure
ifrs-full FinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17CarryingAmountImmediatelyBeforeApplyingAmendments Monetary, instant, credit label Financial liabilities affected by amendments to IFRS 9 made by IFRS 17, carrying amount immediately before applying amendments IFRS 9.7.2.42 a Disclosure
ifrs-full FinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17CarryingAmountImmediatelyBeforeApplyingAmendments Monetary, instant, credit documentation The carrying amount of financial liabilities affected by the amendments to IFRS 9 made by IFRS 17, immediately before applying the amendments. IFRS 9.7.2.42 a Disclosure
ifrs-full FinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17ClassificationImmediatelyBeforeApplyingAmendments Text label Financial liabilities affected by amendments to IFRS 9 made by IFRS 17, classification immediately before applying amendments IFRS 9.7.2.42 a Disclosure
ifrs-full FinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17ClassificationImmediatelyBeforeApplyingAmendments Text documentation The classification of financial liabilities affected by the amendments to IFRS 9 made by IFRS 17, immediately before applying the amendments. IFRS 9.7.2.42 a Disclosure
ifrs-full FinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17MeasurementCategoryAfterApplyingAmendments Text label Financial liabilities affected by amendments to IFRS 9 made by IFRS 17, measurement category after applying amendments IFRS 9.7.2.42 b Disclosure
ifrs-full FinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17MeasurementCategoryAfterApplyingAmendments Text documentation The measurement category of financial liabilities affected by the amendments to IFRS 9 made by IFRS 17, after applying the amendments. IFRS 9.7.2.42 b Disclosure
ifrs-full FinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17MeasurementCategoryImmediatelyBeforeApplyingAmendments Text label Financial liabilities affected by amendments to IFRS 9 made by IFRS 17, measurement category immediately before applying amendments IFRS 9.7.2.42 a Disclosure
ifrs-full FinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17MeasurementCategoryImmediatelyBeforeApplyingAmendments Text documentation The measurement category of financial liabilities affected by the amendments to IFRS 9 made by IFRS 17, immediately before applying the amendments. IFRS 9.7.2.42 a Disclosure
ifrs-full FinancialLiabilitiesAtAmortisedCost Monetary, instant, credit label Financial liabilities at amortised cost IFRS 7.8 g Disclosure
ifrs-full FinancialLiabilitiesAtAmortisedCost Monetary, instant, credit documentation The amount of financial liabilities at amortised cost. The amortised cost is the amount at which financial liabilities are measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount. [Refer: Financial liabilities] IFRS 7.8 g Disclosure
ifrs-full FinancialLiabilitiesAtAmortisedCostCategoryMember Member label Financial liabilities at amortised cost, category [member] IFRS 7.8 g Disclosure
ifrs-full FinancialLiabilitiesAtAmortisedCostCategoryMember Member documentation This member stands for the financial liabilities at amortised cost category. [Refer: Financial liabilities at amortised cost] IFRS 7.8 g Disclosure
ifrs-full FinancialLiabilitiesAtAmortisedCostMember Member label Financial liabilities at amortised cost, class [member] IFRS 7.B2 a Disclosure
ifrs-full FinancialLiabilitiesAtAmortisedCostMember Member documentation This member stands for the financial liabilities measured at amortised cost class. [Refer: Financial liabilities at amortised cost] IFRS 7.B2 a Disclosure
ifrs-full FinancialLiabilitiesAtFairValue Monetary, instant, credit label Financial liabilities, at fair value IFRS 7.25 Disclosure
ifrs-full FinancialLiabilitiesAtFairValue Monetary, instant, credit documentation The fair value of financial liabilities. [Refer: At fair value [member]; Financial liabilities] IFRS 7.25 Disclosure
ifrs-full FinancialLiabilitiesAtFairValueMember Member label Financial liabilities at fair value, class [member] IFRS 7.B2 a Disclosure
ifrs-full FinancialLiabilitiesAtFairValueMember Member documentation This member stands for the financial liabilities measured at fair value class. [Refer: Financial liabilities; At fair value [member]] IFRS 7.B2 a Disclosure
ifrs-full FinancialLiabilitiesAtFairValueThroughProfitOrLoss Monetary, instant, credit label Financial liabilities at fair value through profit or loss IFRS 7.8 e Disclosure
ifrs-full FinancialLiabilitiesAtFairValueThroughProfitOrLoss Monetary, instant, credit totalLabel Total financial liabilities at fair value through profit or loss IFRS 7.8 e Disclosure
ifrs-full FinancialLiabilitiesAtFairValueThroughProfitOrLoss Monetary, instant, credit documentation The amount of financial liabilities that meet either of the following conditions: (a) they meet the definition of held for trading; or (b) upon initial recognition they are designated by the entity as at fair value through profit or loss. An entity may use this designation only when permitted by paragraph 4.3.5 of IFRS 9 (embedded derivatives) or when doing so results in more relevant information, because either: (a) it eliminates or significantly reduces a measurement or recognition inconsistency (sometimes referred to as “an accounting mismatch”) that would otherwise arise from measuring assets or liabilities or recognising the gains and losses on them on different bases; or (b) a group of financial liabilities or financial assets and financial liabilities is managed and its performance is evaluated on a fair value basis, in accordance with a documented risk management or investment strategy, and information about the group is provided internally on that basis to the entity’s key management personnel (as defined in IAS 24). [Refer: At fair value [member]; Key management personnel of entity or parent [member]; Derivatives [member]; Financial assets; Financial liabilities] IFRS 7.8 e Disclosure
ifrs-full FinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract label Financial liabilities at fair value through profit or loss [abstract]
ifrs-full FinancialLiabilitiesAtFairValueThroughProfitOrLossCategoryMember Member label Financial liabilities at fair value through profit or loss, category [member] IFRS 7.8 e Disclosure
ifrs-full FinancialLiabilitiesAtFairValueThroughProfitOrLossCategoryMember Member documentation This member stands for the financial liabilities at fair value through profit or loss category. [Refer: Financial liabilities at fair value through profit or loss] IFRS 7.8 e Disclosure
ifrs-full FinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading Monetary, instant, credit label Financial liabilities at fair value through profit or loss that meet definition of held for trading IFRS 7.8 e Disclosure
ifrs-full FinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading Monetary, instant, credit documentation The amount of financial liabilities at fair value through profit or loss that meet the definition of held for trading. A financial liability is classified as held for trading if: (a) it is acquired or incurred principally for the purpose of selling or repurchasing it in the near term; (b) on initial recognition it is part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking; or (c) it is a derivative (except for a derivative that is a financial guarantee contract or a designated and effective hedging instrument). [Refer: Financial liabilities at fair value through profit or loss] IFRS 7.8 e Disclosure
ifrs-full FinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition Monetary, instant, credit label Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently IFRS 7.8 e Disclosure
ifrs-full FinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition Monetary, instant, credit documentation The amount of financial liabilities at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: At fair value [member]; Financial liabilities at fair value through profit or loss] IFRS 7.8 e Disclosure
ifrs-full FinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionCategoryMember Member label Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently, category [member] IFRS 7.8 e Disclosure
ifrs-full FinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionCategoryMember Member documentation This member stands for the financial liabilities at fair value through profit or loss designated as such upon initial recognition or subsequently category. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently] IFRS 7.8 e Disclosure
ifrs-full FinancialLiabilitiesAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTradingCategoryMember Member label Financial liabilities at fair value through profit or loss that meet definition of held for trading, category [member] IFRS 7.8 e Disclosure
ifrs-full FinancialLiabilitiesAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTradingCategoryMember Member documentation This member stands for the financial liabilities at fair value through profit or loss that meet the definition of held for trading category. [Refer: Financial liabilities at fair value through profit or loss that meet definition of held for trading] IFRS 7.8 e Disclosure
ifrs-full FinancialLiabilitiesCarryingAmountImmediatelyAfterInitialApplicationOfIFRS9 Monetary, instant, credit label Financial liabilities, carrying amount immediately after initial application of IFRS 9 IFRS 7.42I b Disclosure
ifrs-full FinancialLiabilitiesCarryingAmountImmediatelyAfterInitialApplicationOfIFRS9 Monetary, instant, credit documentation The carrying amount of financial liabilities immediately after the initial application of IFRS 9. [Refer: Financial liabilities] IFRS 7.42I b Disclosure
ifrs-full FinancialLiabilitiesCarryingAmountImmediatelyBeforeInitialApplicationOfIFRS9 Monetary, instant, credit label Financial liabilities, carrying amount immediately before initial application of IFRS 9 IFRS 7.42I a Disclosure
ifrs-full FinancialLiabilitiesCarryingAmountImmediatelyBeforeInitialApplicationOfIFRS9 Monetary, instant, credit documentation The carrying amount of financial liabilities at the date of initial application of IFRS 9, determined in accordance with IAS 39 or in accordance with a previous version of IFRS 9 (if the entity’s chosen approach to applying IFRS 9 involves more than one date of initial application for different requirements). [Refer: Financial liabilities] IFRS 7.42I a Disclosure
ifrs-full FinancialLiabilitiesMeasurementCategoryImmediatelyAfterInitialApplicationOfIFRS9 Text label Financial liabilities, measurement category immediately after initial application of IFRS 9 IFRS 7.42I b Disclosure
ifrs-full FinancialLiabilitiesMeasurementCategoryImmediatelyAfterInitialApplicationOfIFRS9 Text documentation The measurement category of financial liabilities immediately after the initial application of IFRS 9. [Refer: Financial liabilities] IFRS 7.42I b Disclosure
ifrs-full FinancialLiabilitiesMeasurementCategoryImmediatelyBeforeInitialApplicationOfIFRS9 Text label Financial liabilities, measurement category immediately before initial application of IFRS 9 IFRS 7.42I a Disclosure
ifrs-full FinancialLiabilitiesMeasurementCategoryImmediatelyBeforeInitialApplicationOfIFRS9 Text documentation The measurement category of financial liabilities at the date of initial application of IFRS 9, determined in accordance with IAS 39 or in accordance with a previous version of IFRS 9 (if the entity’s chosen approach to applying IFRS 9 involves more than one date of initial application for different requirements). [Refer: Financial liabilities] IFRS 7.42I a Disclosure
ifrs-full FinancialLiabilitiesOutsideScopeOfIFRS7Member Member label Financial liabilities outside scope of IFRS 7, class [member] IFRS 7.B2 b Disclosure
ifrs-full FinancialLiabilitiesOutsideScopeOfIFRS7Member Member documentation This member stands for the financial liabilities outside the scope of IFRS 7 class. [Refer: Financial liabilities] IFRS 7.B2 b Disclosure
ifrs-full FinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfIFRS9 Monetary, instant, credit label Financial liabilities previously designated at fair value through profit or loss but no longer so designated, initial application of IFRS 9 IFRS 7.42I c Disclosure
ifrs-full FinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfIFRS9 Monetary, instant, credit documentation The amount of financial liabilities in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated when the entity initially applies IFRS 9. [Refer: Financial liabilities at fair value through profit or loss] IFRS 7.42I c Disclosure
ifrs-full FinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedDueToRequirementsOfIFRS9FirstApplicationOfIFRS9 Monetary, instant, credit label Financial liabilities previously designated at fair value through profit or loss reclassified due to requirements of IFRS 9, initial application of IFRS 9 IFRS 7.42I c Disclosure
ifrs-full FinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedDueToRequirementsOfIFRS9FirstApplicationOfIFRS9 Monetary, instant, credit documentation The amount of financial liabilities in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated, and that were reclassified due to the requirements of IFRS 9 when the entity initially applies IFRS 9. [Refer: Financial liabilities at fair value through profit or loss] IFRS 7.42I c Disclosure
ifrs-full FinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedVoluntarilyFirstApplicationOfIFRS9 Monetary, instant, credit label Financial liabilities previously designated at fair value through profit or loss reclassified voluntarily, initial application of IFRS 9 IFRS 7.42I c Disclosure
ifrs-full FinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedVoluntarilyFirstApplicationOfIFRS9 Monetary, instant, credit documentation The amount of financial liabilities in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated, and that the entity voluntarily elected to reclassify when the entity initially applies IFRS 9. [Refer: Financial liabilities at fair value through profit or loss] IFRS 7.42I c Disclosure
ifrs-full FinancialLiabilitiesReclassifiedIntoEquity Monetary, duration label Financial liabilities reclassified into equity IAS 1.80A Disclosure
ifrs-full FinancialLiabilitiesReclassifiedIntoEquity Monetary, duration 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]] IAS 1.80A Disclosure
ifrs-full FinancialLiabilitiesReclassifiedIntoEquity Monetary, duration documentation The amount of financial liabilities reclassified into equity. [Refer: Equity; Financial liabilities] IAS 1.80A Disclosure
ifrs-full FinancialLiabilitiesRecognisedAsOfAcquisitionDate (Monetary), instant, credit label Financial liabilities recognised as of acquisition date IFRS 3.B64 i Example, IFRS 3.IE72 Example
ifrs-full FinancialLiabilitiesRecognisedAsOfAcquisitionDate (Monetary), instant, credit negatedLabel Financial liabilities recognised as of acquisition date IFRS 3.B64 i Example, IFRS 3.IE72 Example
ifrs-full FinancialLiabilitiesRecognisedAsOfAcquisitionDate (Monetary), instant, credit documentation The amount recognised as of the acquisition date for financial liabilities assumed in a business combination. [Refer: Financial liabilities; Total for all business combinations [member]] IFRS 3.B64 i Example, IFRS 3.IE72 Example
ifrs-full FinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsForWhichSuppliersHaveReceivedPaymentMember Member label Financial liabilities that are part of supplier finance arrangements for which suppliers have received payment [member] IAS 7.44H b (ii) Disclosure
ifrs-full FinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsForWhichSuppliersHaveReceivedPaymentMember Member documentation This member stands for financial liabilities that are part of a supplier finance arrangement for which suppliers have already received payment from the finance providers. IAS 7.44H b (ii) Disclosure
ifrs-full FinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsMember Member label Financial liabilities that are part of supplier finance arrangements [member] IAS 7.44H b (i) Disclosure
ifrs-full FinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsMember Member documentation This member stands for financial liabilities that are part of a supplier finance arrangement. IAS 7.44H b (i) Disclosure
ifrs-full FinancialLiabilitiesThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationThatAreNoLongerSoDesignated Monetary, instant, credit label Financial liabilities that were designated as measured at fair value through profit or loss before application of amendments to IFRS 9 for prepayment features with negative compensation that are no longer so designated IFRS 9.7.2.34 c Disclosure
ifrs-full FinancialLiabilitiesThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationThatAreNoLongerSoDesignated Monetary, instant, credit documentation The amount of financial liabilities in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated when the entity applies the amendments to IFRS 9 for prepayment features with negative compensation. [Refer: Financial liabilities at fair value through profit or loss] IFRS 9.7.2.34 c Disclosure
ifrs-full FinancialLiabilitiesThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfAmendmentsToIFRS9MadeByIFRS17ButAreNoLongerSoDesignated Monetary, instant, credit label Financial liabilities that were designated as measured at fair value through profit or loss before application of amendments to IFRS 9 made by IFRS 17 but are no longer so designated IFRS 9.7.2.42 c Disclosure
ifrs-full FinancialLiabilitiesThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfAmendmentsToIFRS9MadeByIFRS17ButAreNoLongerSoDesignated Monetary, instant, credit documentation The carrying amount of any financial liabilities in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated when the entity applies the amendments to IFRS 9 made by IFRS 17. [Refer: Financial liabilities at fair value through profit or loss] IFRS 9.7.2.42 c Disclosure
ifrs-full FinancialRiskMember Member label Financial risk [member] IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure
ifrs-full FinancialRiskMember Member documentation This member stands for the risk of a possible future change in one or more of a specified interest rate, financial instrument price, commodity price, currency exchange rate, index of prices or rates, credit rating or credit index or other variable, provided in the case of a non-financial variable that the variable is not specific to a party to the contract. IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure
ifrs-full FinancialStatementsAndCorrespondingFiguresForPreviousPeriodsHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrency True/False label Financial statements and corresponding figures for previous periods have been restated for changes in general purchasing power of functional currency IAS 29.39 a Disclosure
ifrs-full FinancialStatementsAndCorrespondingFiguresForPreviousPeriodsHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrency True/False 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. IAS 29.39 a Disclosure
ifrs-full FinancialStatementsAndCorrespondingFiguresForPreviousPeriodsHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrency True/False documentation Indicates (true false) whether the financial statements and the corresponding figures for previous periods have been restated for changes in the general purchasing power of the functional currency and, as a result, are stated in terms of the measuring unit current at the end of the reporting period in hyperinflationary reporting. IAS 29.39 a Disclosure
ifrs-full FinancialStatementsComplyWithIFRSs True/False label Financial statements comply with IFRSs IAS 1.16 Disclosure
ifrs-full FinancialStatementsComplyWithIFRSs True/False 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. IAS 1.16 Disclosure
ifrs-full FinancialStatementsComplyWithIFRSs True/False documentation Indicates (true false) whether the financial statements comply with all the requirements of IFRSs. IAS 1.16 Disclosure
ifrs-full FinancialStatementsForPreviousPeriodsNotPresented True/False label Financial statements for previous periods not presented IFRS 1.28 Disclosure
ifrs-full FinancialStatementsForPreviousPeriodsNotPresented True/False 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. IFRS 1.28 Disclosure
ifrs-full FinancialStatementsForPreviousPeriodsNotPresented True/False documentation Indicates (true false) whether, in the entity’s first IFRS financial statements, the entity did not present financial statements for previous periods. IFRS 1.28 Disclosure
ifrs-full FinishedGoods Monetary, instant, debit label Current finished goods IAS 1.78 c Example, IAS 2.37 Common practice
ifrs-full FinishedGoods Monetary, instant, debit documentation A classification of current inventory representing the amount of goods that have completed the production process and are held for sale in the ordinary course of business. [Refer: Inventories] IAS 1.78 c Example, IAS 2.37 Common practice
ifrs-full FirstinFirstoutMember Member label First-in, first-out [member] IAS 2.36 a Disclosure
ifrs-full FirstinFirstoutMember Member documentation This member stands for the first-in, first-out (FIFO) cost formula method of inventory measurement. IAS 2.36 a Disclosure
ifrs-full FiveYearsBeforeReportingYearMember Member label Five years before reporting year [member] IFRS 17.130 Disclosure
ifrs-full FiveYearsBeforeReportingYearMember Member documentation This member stands for a year that ended five years before the end of the reporting year. IFRS 17.130 Disclosure
ifrs-full FixedInterestRateMember Member label Fixed interest rate [member] IFRS 7.39 Common practice
ifrs-full FixedInterestRateMember Member documentation This member stands for a fixed interest rate. [Refer: Interest rate risk [member]] IFRS 7.39 Common practice
ifrs-full FixedpriceContractsMember Member label Fixed-price contracts [member] IFRS 15.B89 d Example
ifrs-full FixedpriceContractsMember Member documentation This member stands for fixed-price contracts with customers. IFRS 15.B89 d Example
ifrs-full FixturesAndFittings Monetary, instant, debit label Fixtures and fittings IAS 16.37 g Example
ifrs-full FixturesAndFittings Monetary, instant, debit documentation The amount of fixtures and fittings, not permanently attached to real property, used in the entity’s operations. IAS 16.37 g Example
ifrs-full FixturesAndFittingsMember Member label Fixtures and fittings [member] IAS 16.37 g Example
ifrs-full FixturesAndFittingsMember Member documentation This member stands for a class of property, plant and equipment representing fixtures and fittings that are not permanently attached to real property. [Refer: Property, plant and equipment] IAS 16.37 g Example
ifrs-full FlatSalaryPensionDefinedBenefitPlansMember Member label Flat salary pension defined benefit plans [member] IAS 19.138 b Example
ifrs-full FlatSalaryPensionDefinedBenefitPlansMember Member documentation This member stands for flat salary pension defined benefit plans. [Refer: Pension defined benefit plans [member]] IAS 19.138 b Example
ifrs-full FloatingInterestRateMember Member label Floating interest rate [member] IFRS 7.39 Common practice
ifrs-full FloatingInterestRateMember Member documentation This member stands for a non-fixed interest rate. [Refer: Interest rate risk [member]] IFRS 7.39 Common practice
ifrs-full ForeignCountriesMember Member label Foreign countries [member] IFRS 8.33 a Disclosure, IFRS 8.33 b Disclosure
ifrs-full ForeignCountriesMember Member documentation This member stands for countries outside the entity’s country of domicile. [Refer: Country of domicile [member]] IFRS 8.33 a Disclosure, IFRS 8.33 b Disclosure
ifrs-full ForeignExchangeGain Monetary, duration, credit label Foreign exchange gain IAS 1.35 Disclosure, IAS 21.52 a Disclosure
ifrs-full ForeignExchangeGain Monetary, duration, credit documentation The gross gain arising from exchange differences recognised in profit or loss, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Foreign exchange gain (loss)] IAS 1.35 Disclosure, IAS 21.52 a Disclosure
ifrs-full ForeignExchangeGainLossAbstract label Foreign exchange gain (loss) [abstract]
ifrs-full ForeignExchangeLoss (Monetary), duration, debit label Foreign exchange loss IAS 1.35 Disclosure, IAS 21.52 a Disclosure
ifrs-full ForeignExchangeLoss (Monetary), duration, debit negatedLabel Foreign exchange loss IAS 1.35 Disclosure, IAS 21.52 a Disclosure
ifrs-full ForeignExchangeLoss (Monetary), duration, debit documentation The gross loss arising from exchange differences recognised in profit or loss, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Foreign exchange gain (loss)] IAS 1.35 Disclosure, IAS 21.52 a Disclosure
ifrs-full ForeignExchangeRatesAbstract label Foreign exchange rates [abstract]
ifrs-full ForeignOperationsWhoseFunctionalCurrencyIsNotExchangeableIntoPresentationCurrencyAxis Axis label Foreign operations whose functional currency is not exchangeable into presentation currency [axis] Effective 2025-01-01 IAS 21.A20 b Disclosure
ifrs-full ForeignOperationsWhoseFunctionalCurrencyIsNotExchangeableIntoPresentationCurrencyAxis Axis 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. Effective 2025-01-01 IAS 21.A20 b Disclosure
ifrs-full ForeignOperationsWhoseFunctionalCurrencyIsNotExchangeableIntoPresentationCurrencyDomain Domain [default] label Foreign operations whose functional currency is not exchangeable into presentation currency [domain] Effective 2025-01-01 IAS 21.A20 b Disclosure
ifrs-full ForeignOperationsWhoseFunctionalCurrencyIsNotExchangeableIntoPresentationCurrencyDomain Domain [default] documentation This member stands for the standard value of the “Foreign operations whose functional currency is not exchangeable into presentation currency” axis if no other member is used. Effective 2025-01-01 IAS 21.A20 b Disclosure
ifrs-full ForwardContractMember Member label Forward contract [member] IAS 1.112 c Common practice
ifrs-full ForwardContractMember Member documentation This member stands for a contract between two parties for the purchase or sale of an underlying asset at a specified future date for a settlement price determined in advance. IAS 1.112 c Common practice
ifrs-full FourYearsBeforeReportingYearMember Member label Four years before reporting year [member] IFRS 17.130 Disclosure
ifrs-full FourYearsBeforeReportingYearMember Member documentation This member stands for a year that ended four years before the end of the reporting year. IFRS 17.130 Disclosure
ifrs-full FranchiseFeeIncome Monetary, duration, credit label Franchise fee income IAS 1.112 c Common practice
ifrs-full FranchiseFeeIncome Monetary, duration, credit documentation The amount of income arising from franchise fees. IAS 1.112 c Common practice
ifrs-full FranchisesMember Member label Franchises [member] IAS 38.119 Common practice
ifrs-full FranchisesMember Member documentation This member stands for a class of intangible assets representing the right to operate a business using the name, merchandise, services, methodologies, promotional support, marketing and supplies granted by another entity. [Refer: Intangible assets other than goodwill] IAS 38.119 Common practice
ifrs-full FuelAndEnergyExpense Monetary, duration, debit label Fuel and energy expense IAS 1.112 c Common practice
ifrs-full FuelAndEnergyExpense Monetary, duration, debit totalLabel Total fuel and energy expense IAS 1.112 c Common practice
ifrs-full FuelAndEnergyExpense Monetary, duration, debit documentation The amount of expense arising from the consumption of fuel and energy. IAS 1.112 c Common practice
ifrs-full FuelAndEnergyExpenseAbstract label Fuel and energy expense [abstract]
ifrs-full FuelExpense Monetary, duration, debit label Fuel expense IAS 1.112 c Common practice
ifrs-full FuelExpense Monetary, duration, debit documentation The amount of expense arising from the consumption of fuel. IAS 1.112 c Common practice
ifrs-full FunctionalOrPresentationCurrencyMember Member [default] label Functional or presentation currency [member] IAS 21.57 a Disclosure
ifrs-full FunctionalOrPresentationCurrencyMember Member [default] documentation This member indicates information displayed in the functional or presentation currency. It also represents the standard value for the “Currency in which information is displayed” axis if no other member is used. IAS 21.57 a Disclosure
ifrs-full FundingArrangementsOfDefinedBenefitPlansAxis Axis label Funding arrangements of defined benefit plans [axis] IAS 19.138 e Example
ifrs-full FundingArrangementsOfDefinedBenefitPlansAxis Axis 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. IAS 19.138 e Example
ifrs-full FundingArrangementsOfDefinedBenefitPlansDomain Domain [default] label Funding arrangements of defined benefit plans [domain] IAS 19.138 e Example
ifrs-full FundingArrangementsOfDefinedBenefitPlansDomain Domain [default] documentation This member stands for all defined benefit plans when disaggregated by funding arrangements of defined benefits plans. It also represents the standard value for the “Funding arrangements of defined benefit plans” axis if no other member is used. IAS 19.138 e Example
ifrs-full FuturesContractMember Member label Futures contract [member] IAS 1.112 c Common practice
ifrs-full FuturesContractMember Member documentation This member stands for a standardised, exchange-traded contract for the purchase or sale of an underlying asset at a specified future date for a settlement price determined in advance. IAS 1.112 c Common practice
ifrs-full GainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost Monetary, duration, credit label Gain (loss) arising from derecognition of financial assets measured at amortised cost IAS 1.82 aa Disclosure
ifrs-full GainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost Monetary, duration, credit netLabel Net gain (loss) arising from derecognition of financial assets measured at amortised cost IAS 1.82 aa Disclosure
ifrs-full GainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost Monetary, duration, credit documentation The gain (loss) arising from the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at amortised cost] IAS 1.82 aa Disclosure
ifrs-full GainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCostAbstract label Gain (loss) arising from derecognition of financial assets measured at amortised cost [abstract]
ifrs-full GainLossArisingFromDifferenceBetweenCarryingAmountOfFinancialLiabilityExtinguishedAndConsiderationPaid Monetary, duration, credit label Gain (loss) arising from difference between carrying amount of financial liability extinguished and consideration paid IFRIC 19.11 Disclosure
ifrs-full GainLossArisingFromDifferenceBetweenCarryingAmountOfFinancialLiabilityExtinguishedAndConsiderationPaid Monetary, duration, credit documentation The gain (loss) arising from the difference between the carrying amount of the financial liability extinguished and the measurement of the consideration paid (equity instruments issued) to the creditor. [Refer: Carrying amount [member]] IFRIC 19.11 Disclosure
ifrs-full GainLossOfDerecognisedFinancialAssetsAtDateOfTransfer Monetary, duration, credit label Gain (loss) of derecognised financial assets at date of transfer IFRS 7.42G a Disclosure
ifrs-full GainLossOfDerecognisedFinancialAssetsAtDateOfTransfer Monetary, duration, credit documentation The gain (loss) recognised on derecognised financial assets as of the date of the transfer of the assets. [Refer: Financial assets] IFRS 7.42G a Disclosure
ifrs-full GainLossOfDerecognisedFinancialAssetsRepresentingGreatestTransferActivity Monetary, duration, credit label Gain (loss) from transfer activity during period representing greatest transfer activity IFRS 7.42G c (ii) Disclosure
ifrs-full GainLossOfDerecognisedFinancialAssetsRepresentingGreatestTransferActivity Monetary, duration, credit documentation The gain (loss) recognised from the transfer of financial assets during the part of the reporting period within which the greatest transfer activity took place when the total amount of proceeds from the transfer activity (that qualifies for derecognition) is not evenly distributed throughout the reporting period. [Refer: Financial assets] IFRS 7.42G c (ii) Disclosure
ifrs-full GainLossOnCessationOfConsolidationOfSubsidiariesDueToChangeOfInvestmentEntityStatus Monetary, duration, credit label Gain (loss) on cessation of consolidation of subsidiaries due to change of investment entity status IFRS 12.9B b Disclosure
ifrs-full GainLossOnCessationOfConsolidationOfSubsidiariesDueToChangeOfInvestmentEntityStatus Monetary, duration, credit documentation The gain (loss) arising on the cessation of the consolidation of subsidiaries due to the change of investment entity status. [Refer: Disclosure of investment entities [text block]; Total for all subsidiaries [member]] IFRS 12.9B b Disclosure
ifrs-full GainLossOnChangeInFairValueOfHedgedItemUsedAsBasisForRecognisingHedgeIneffectiveness Monetary, duration, credit label Gain (loss) on change in fair value of hedged item used as basis for recognising hedge ineffectiveness IFRS 7.24B a (iv) Disclosure, IFRS 7.24B b (i) Disclosure
ifrs-full GainLossOnChangeInFairValueOfHedgedItemUsedAsBasisForRecognisingHedgeIneffectiveness Monetary, duration, credit documentation The gain (loss) on the change in fair value of the hedged item used as a basis for recognising hedge ineffectiveness. Hedge ineffectiveness is the extent to which the changes in the fair value or the cash flows of the hedging instrument are greater or less than those on the hedged item. IFRS 7.24B a (iv) Disclosure, IFRS 7.24B b (i) Disclosure
ifrs-full GainLossOnChangeInFairValueOfHedgingInstrumentUsedAsBasisForRecognisingHedgeIneffectiveness Monetary, duration, credit label Gain (loss) on change in fair value of hedging instrument used as basis for recognising hedge ineffectiveness IFRS 7.24A c Disclosure
ifrs-full GainLossOnChangeInFairValueOfHedgingInstrumentUsedAsBasisForRecognisingHedgeIneffectiveness Monetary, duration, credit documentation The gain (loss) on the change in fair value of the hedging instrument used as a basis for recognising hedge ineffectiveness. Hedge ineffectiveness is the extent to which the changes in the fair value or the cash flows of the hedging instrument are greater or less than those on the hedged item. IFRS 7.24A c Disclosure
ifrs-full GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling (Monetary), duration, debit label Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense IAS 19.141 c (iv) Disclosure
ifrs-full GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling (Monetary), duration, debit negatedLabel Increase (decrease) in net defined benefit liability (asset) resulting from loss (gain) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense IAS 19.141 c (iv) Disclosure
ifrs-full GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling (Monetary), duration, debit documentation The decrease (increase) in the net defined benefit liability (asset) resulting from the gain (loss) on changes in the effect of limiting a net defined benefit asset to the asset ceiling, excluding amounts included in interest income or expense. [Refer: Interest income (expense); Net defined benefit liability (asset); Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)] IAS 19.141 c (iv) Disclosure
ifrs-full GainLossOnChangesInEffectOfLimitingReimbursementRightsToAssetCeiling Monetary, duration, debit label Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from gain (loss) on changes in effect of limiting reimbursement rights to asset ceiling excluding interest income or expense IAS 19.141 c (iv) Disclosure
ifrs-full GainLossOnChangesInEffectOfLimitingReimbursementRightsToAssetCeiling Monetary, duration, debit documentation The increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from the gain (loss) on changes in the effect of limiting a reimbursement right to the asset ceiling, excluding amounts included in interest income or expense. [Refer: Increase in reimbursement rights related to defined benefit obligation, resulting from interest income] IAS 19.141 c (iv) Disclosure
ifrs-full GainLossOnDesignationOfFinancialInstrumentAsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRisk Monetary, duration, credit label Gain (loss) on designation of financial instrument as measured at fair value through profit or loss because credit derivative is used to manage credit risk IFRS 7.24G b Disclosure
ifrs-full GainLossOnDesignationOfFinancialInstrumentAsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRisk Monetary, duration, credit documentation The gain (loss) recognised on designation of a financial instrument, or a proportion of it, as measured at fair value through profit or loss, because a credit derivative is used to manage the credit risk of that financial instrument. [Refer: Credit risk [member]; Derivatives [member]; Classes of financial instruments [domain]] IFRS 7.24G b Disclosure
ifrs-full GainLossOnHedgeIneffectiveness Monetary, duration, credit label Gain (loss) on hedge ineffectiveness IFRS 7.24C a (i) Disclosure
ifrs-full GainLossOnHedgeIneffectiveness Monetary, duration, credit totalLabel Total gain (loss) on hedge ineffectiveness IFRS 7.24C a (i) Disclosure
ifrs-full GainLossOnHedgeIneffectiveness Monetary, duration, credit documentation The gain (loss) on hedge ineffectiveness. Hedge ineffectiveness is the extent to which the changes in the fair value or the cash flows of the hedging instrument are greater or less than those on the hedged item. IFRS 7.24C a (i) Disclosure
ifrs-full GainLossOnHedgeIneffectivenessAbstract label Gain (loss) on hedge ineffectiveness [abstract]
ifrs-full GainLossOnHedgeIneffectivenessRecognisedInOtherComprehensiveIncome Monetary, duration, credit label Gain (loss) on hedge ineffectiveness recognised in other comprehensive income IFRS 7.24C a (i) Disclosure
ifrs-full GainLossOnHedgeIneffectivenessRecognisedInOtherComprehensiveIncome Monetary, duration, credit documentation The gain (loss) recognised in other comprehensive income on hedge ineffectiveness. [Refer: Gain (loss) on hedge ineffectiveness] IFRS 7.24C a (i) Disclosure
ifrs-full GainLossOnHedgeIneffectivenessRecognisedInProfitOrLoss Monetary, duration, credit label Gain (loss) on hedge ineffectiveness recognised in profit or loss IFRS 7.24C a (i) Disclosure, IFRS 7.24C b (ii) Disclosure
ifrs-full GainLossOnHedgeIneffectivenessRecognisedInProfitOrLoss Monetary, duration, credit documentation The gain (loss) recognised in profit or loss on hedge ineffectiveness. [Refer: Gain (loss) on hedge ineffectiveness] IFRS 7.24C a (i) Disclosure, IFRS 7.24C b (ii) Disclosure
ifrs-full GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset (Monetary), duration, debit label Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income IAS 19.141 c Disclosure
ifrs-full GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset (Monetary), duration, debit negatedTotalLabel Total increase (decrease) in net defined benefit liability (asset) resulting from loss (gain) on remeasurement in other comprehensive income IAS 19.141 c Disclosure
ifrs-full GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset (Monetary), duration, debit commentaryGuidance Decreases in the present value of defined benefit obligation or net defined benefit liability resulting from gain on remeasurement in other comprehensive income should be tagged with a positive value; increases resulting from loss on remeasurement should be tagged with a negative value. Increases in the fair value of plan assets resulting from gain on remeasurement in other comprehensive income represent a decrease in the net defined benefit liability (equivalent to an increase in a net defined benefit asset) and should be tagged with a positive value; decreases in fair value of plan assets resulting from loss on remeasurement should be tagged with a negative value. IAS 19.141 c Disclosure
ifrs-full GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset (Monetary), duration, debit documentation The decrease (increase) in a net defined benefit liability (asset) resulting from the remeasurement of that net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)] IAS 19.141 c Disclosure
ifrs-full GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAssetAbstract label Changes in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income [abstract]
ifrs-full GainLossOnRemeasurementOfReimbursementRights Monetary, duration, debit label Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from gain (loss) on remeasurement IAS 19.141 c Disclosure
ifrs-full GainLossOnRemeasurementOfReimbursementRights Monetary, duration, debit totalLabel Total increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from gain (loss) on remeasurement IAS 19.141 c Disclosure
ifrs-full GainLossOnRemeasurementOfReimbursementRights Monetary, duration, debit documentation The increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from the remeasurement of reimbursement rights. [Refer: Reimbursement rights related to defined benefit obligation, at fair value] IAS 19.141 c Disclosure
ifrs-full GainLossOnRemeasurementOfReimbursementRightsAbstract label Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from gain (loss) on remeasurement [abstract]
ifrs-full GainLossRecognisedAsResultOfRemeasuringToFairValueEquityInterestInAcquireeHeldByAcquirerBeforeBusinessCombination Monetary, duration, credit label Gain (loss) recognised as result of remeasuring to fair value equity interest in acquiree held by acquirer before business combination IFRS 3.B64 p (ii) Disclosure
ifrs-full GainLossRecognisedAsResultOfRemeasuringToFairValueEquityInterestInAcquireeHeldByAcquirerBeforeBusinessCombination Monetary, duration, credit documentation The gain (loss) recognised as result of remeasuring to fair value the equity interest in the acquiree held by the acquirer before the business combination. [Refer: Total for all business combinations [member]] IFRS 3.B64 p (ii) Disclosure
ifrs-full GainLossRecognisedOnFinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasured Monetary, duration, credit label Gain (loss) recognised on derecognition of financial instruments whose fair value previously could not be reliably measured Expired 2023-01-01 IFRS 7.30 e Disclosure
ifrs-full GainLossRecognisedOnFinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasured Monetary, duration, credit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.30 e Disclosure
ifrs-full GainLossRecognisedOnFinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasured Monetary, duration, credit documentation The gain (loss) recognised on derecognition of financial instruments whose fair value previously could not be reliably measured. [Refer: Classes of financial instruments [domain]] Expired 2023-01-01 IFRS 7.30 e Disclosure
ifrs-full GainLossRecognisedOnMeasurementToFairValueLessCostsToSellOrOnDisposalOfAssetsOrDisposalGroupsConstitutingDiscontinuedOperation Monetary, duration, credit label Gain (loss) recognised on measurement to fair value less costs to sell or on disposal of assets or disposal groups constituting discontinued operation IFRS 5.33 b (iii) Disclosure
ifrs-full GainLossRecognisedOnMeasurementToFairValueLessCostsToSellOrOnDisposalOfAssetsOrDisposalGroupsConstitutingDiscontinuedOperation Monetary, duration, credit documentation The gain (loss) recognised on the measurement to fair value less costs to sell or on the disposal of the assets or disposal group(s) constituting the discontinued operation. [Refer: Discontinued operations [member]] IFRS 5.33 b (iii) Disclosure
ifrs-full GainLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombination Monetary, duration, credit label Gain (loss) that relates to identifiable assets acquired or liabilities assumed in business combination and is of such size, nature or incidence that disclosure is relevant to understanding combined entity’s financial statements IFRS 3.B67 e Disclosure
ifrs-full GainLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombination Monetary, duration, credit documentation The gain (loss) that both: (a) relates to identifiable assets acquired or liabilities assumed in a business combination; and (b) is of such size, nature or incidence that disclosure is relevant to understanding the combined entity’s financial statements. [Refer: Total for all business combinations [member]] IFRS 3.B67 e Disclosure
ifrs-full GainOnRecoveryOfLoansAndAdvancesPreviouslyWrittenOff Monetary, duration, credit label Gain on recovery of loans and advances previously written off IAS 1.85 Common practice
ifrs-full GainOnRecoveryOfLoansAndAdvancesPreviouslyWrittenOff Monetary, duration, credit documentation The gain on the recovery of loans and advances previously written off. IAS 1.85 Common practice
ifrs-full GainRecognisedInBargainPurchaseTransaction Monetary, duration, credit label Gain recognised in bargain purchase transaction IFRS 3.B64 n (i) Disclosure
ifrs-full GainRecognisedInBargainPurchaseTransaction Monetary, duration, credit documentation The amount of any gain recognised in a business combination in which the net of the identifiable assets acquired and the liabilities assumed exceeds the aggregate of the consideration transferred, non-controlling interest in the acquiree and fair value of the acquirer’s previously held equity interest in the acquiree. [Refer: Total for all business combinations [member]] IFRS 3.B64 n (i) Disclosure
ifrs-full GainsArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost Monetary, duration, credit label Gains arising from derecognition of financial assets measured at amortised cost IFRS 7.20A Disclosure
ifrs-full GainsArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost Monetary, duration, credit documentation The gain, recognised in the statement of comprehensive income, that arises from the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at amortised cost] IFRS 7.20A Disclosure
ifrs-full GainsLossesArisingFromDifferenceBetweenPreviousCarryingAmountAndFairValueOfFinancialAssetsReclassifiedAsMeasuredAtFairValue Monetary, duration, credit label Gains (losses) arising from difference between previous amortised cost and fair value of financial assets reclassified out of amortised cost into fair value through profit or loss measurement category IAS 1.82 ca Disclosure
ifrs-full GainsLossesArisingFromDifferenceBetweenPreviousCarryingAmountAndFairValueOfFinancialAssetsReclassifiedAsMeasuredAtFairValue Monetary, duration, credit documentation The gains (losses) arising from the difference between the previous amortised cost and the fair value of financial assets reclassified out of the amortised cost into the fair value through profit or loss measurement category. [Refer: At fair value [member]; Financial assets at amortised cost] IAS 1.82 ca Disclosure
ifrs-full GainsLossesArisingFromSaleAndLeasebackTransactions Monetary, duration, credit label Gains (losses) arising from sale and leaseback transactions IFRS 16.53 i Disclosure
ifrs-full GainsLossesArisingFromSaleAndLeasebackTransactions Monetary, duration, credit documentation The gains (losses) arising from sale and leaseback transactions. IFRS 16.53 i Disclosure
ifrs-full GainsLossesArisingFromSettlementsDefinedBenefitPlans (Monetary), duration, credit label Gains (losses) arising from settlements, defined benefit plans IAS 19.135 b Common practice
ifrs-full GainsLossesArisingFromSettlementsDefinedBenefitPlans (Monetary), duration, credit negatedLabel Losses (gains) arising from settlements, defined benefit plans IAS 19.135 b Common practice
ifrs-full GainsLossesArisingFromSettlementsDefinedBenefitPlans (Monetary), duration, credit documentation The amount of income (expense) resulting from settlements. Settlements are transactions that eliminate all further legal or constructive obligations for part or all of the benefits provided under a defined benefit plan, other than a payment of benefits to, or on behalf of, employees that is set out in the terms of the plan and included in the actuarial assumptions. [Refer: Post-employment benefit expense in profit or loss, defined benefit plans; Defined benefit plans [domain]; Actuarial assumptions [domain]] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from gains (losses) arising from settlements] IAS 19.135 b Common practice
ifrs-full GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset (Monetary), duration, debit label Decrease (increase) in net defined benefit liability (asset) resulting from gains (losses) arising from settlements IAS 19.141 d Disclosure
ifrs-full GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset (Monetary), duration, debit negatedLabel Increase (decrease) in net defined benefit liability (asset) resulting from losses (gains) arising from settlements IAS 19.141 d Disclosure
ifrs-full GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset (Monetary), duration, debit documentation The decrease (increase) in the net defined benefit liability (asset) resulting from settlements. Settlements are transactions that eliminate all further legal or constructive obligations for part or all of the benefits provided under a defined benefit plan, other than a payment of benefits to, or on behalf of, employees that is set out in the terms of the plan and included in the actuarial assumptions. [Refer: Net defined benefit liability (asset); Defined benefit plans [domain]; Actuarial assumptions [domain]] IAS 19.141 d Disclosure
ifrs-full GainsLossesOnAvailableforsaleFinancialAssets Monetary, duration, credit label Gains (losses) on available-for-sale financial assets Expired 2023-01-01 IFRS 7.20 a (ii) Disclosure
ifrs-full GainsLossesOnAvailableforsaleFinancialAssets Monetary, duration, credit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.20 a (ii) Disclosure
ifrs-full GainsLossesOnAvailableforsaleFinancialAssets Monetary, duration, credit documentation The gains (losses) on available-for-sale financial assets. [Refer: Financial assets available-for-sale] Expired 2023-01-01 IFRS 7.20 a (ii) Disclosure
ifrs-full GainsLossesOnCashFlowHedgesBeforeTax Monetary, duration, credit label Gains (losses) on cash flow hedges, before tax IAS 1.91 b Disclosure
ifrs-full GainsLossesOnCashFlowHedgesBeforeTax Monetary, duration, credit documentation The gains (losses) recognised in other comprehensive income on cash flow hedges, before tax, before reclassification adjustments. [Refer: Cash flow hedges [member]] IAS 1.91 b Disclosure
ifrs-full GainsLossesOnCashFlowHedgesNetOfTax Monetary, duration, credit label Gains (losses) on cash flow hedges, net of tax IAS 1.91 a Disclosure, IFRS 7.24C b (i) Disclosure, IFRS 7.24E a Disclosure
ifrs-full GainsLossesOnCashFlowHedgesNetOfTax Monetary, duration, credit documentation The gains (losses) recognised in other comprehensive income on cash flow hedges, net of tax, before reclassification adjustments. [Refer: Cash flow hedges [member]] IAS 1.91 a Disclosure, IFRS 7.24C b (i) Disclosure, IFRS 7.24E a Disclosure
ifrs-full GainsLossesOnChangeInFairValueEstimatesOfBiologicalAssetsForCurrentPeriod Monetary, duration, credit label Gains (losses) on change in fair value less costs to sell of biological assets for current period IAS 41.40 Disclosure
ifrs-full GainsLossesOnChangeInFairValueEstimatesOfBiologicalAssetsForCurrentPeriod Monetary, duration, credit documentation The gains (losses) arising during the current period on the change in fair value less costs to sell of biological assets. [Refer: Biological assets] IAS 41.40 Disclosure
ifrs-full GainsLossesOnChangeInFairValueOfDerivatives Monetary, duration, credit label Gains (losses) on change in fair value of derivatives IAS 1.85 Common practice
ifrs-full GainsLossesOnChangeInFairValueOfDerivatives Monetary, duration, credit netLabel Net gains (losses) on change in fair value of derivatives IAS 1.85 Common practice
ifrs-full GainsLossesOnChangeInFairValueOfDerivatives Monetary, duration, credit documentation The gains (losses) resulting from change in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]] IAS 1.85 Common practice
ifrs-full GainsLossesOnChangeInFairValueOfDerivativesAbstract label Gains (losses) on change in fair value of derivatives [abstract]
ifrs-full GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsBeforeTax Monetary, duration, credit label Gains (losses) on change in value of foreign currency basis spreads, before tax IAS 1.91 b Disclosure
ifrs-full GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsBeforeTax Monetary, duration, credit documentation The gains (losses) recognised in other comprehensive income on change in value of foreign currency basis spreads, before tax, before reclassification adjustments. [Refer: Other comprehensive income] IAS 1.91 b Disclosure
ifrs-full GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax Monetary, duration, credit label Gains (losses) on change in value of foreign currency basis spreads, net of tax IAS 1.91 a Disclosure
ifrs-full GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax Monetary, duration, credit documentation The gains (losses) recognised in other comprehensive income on change in value of foreign currency basis spreads, net of tax, before reclassification adjustments. [Refer: Other comprehensive income] IAS 1.91 a Disclosure
ifrs-full GainsLossesOnChangeInValueOfForwardElementsOfForwardContractsBeforeTax Monetary, duration, credit label Gains (losses) on change in value of forward elements of forward contracts, before tax IAS 1.91 b Disclosure
ifrs-full GainsLossesOnChangeInValueOfForwardElementsOfForwardContractsBeforeTax Monetary, duration, credit documentation The gains (losses) recognised in other comprehensive income on change in value of forward elements of forward contracts, before tax, before reclassification adjustments. [Refer: Other comprehensive income] IAS 1.91 b Disclosure
ifrs-full GainsLossesOnChangeInValueOfForwardElementsOfForwardContractsNetOfTax Monetary, duration, credit label Gains (losses) on change in value of forward elements of forward contracts, net of tax IAS 1.91 a Disclosure
ifrs-full GainsLossesOnChangeInValueOfForwardElementsOfForwardContractsNetOfTax Monetary, duration, credit documentation The gains (losses) recognised in other comprehensive income on change in value of forward elements of forward contracts, net of tax, before reclassification adjustments. [Refer: Other comprehensive income] IAS 1.91 a Disclosure
ifrs-full GainsLossesOnChangeInValueOfTimeValueOfOptionsBeforeTax Monetary, duration, credit label Gains (losses) on change in value of time value of options, before tax IAS 1.91 b Disclosure
ifrs-full GainsLossesOnChangeInValueOfTimeValueOfOptionsBeforeTax Monetary, duration, credit documentation The gains (losses) recognised in other comprehensive income on change in value of time value of options, before tax, before reclassification adjustments. [Refer: Other comprehensive income] IAS 1.91 b Disclosure
ifrs-full GainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTax Monetary, duration, credit label Gains (losses) on change in value of time value of options, net of tax IAS 1.91 a Disclosure
ifrs-full GainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTax Monetary, duration, credit documentation The gains (losses) recognised in other comprehensive income on change in value of time value of options, net of tax, before reclassification adjustments. [Refer: Other comprehensive income] IAS 1.91 a Disclosure
ifrs-full GainsLossesOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeilingExcludingInterestIncomeOrExpenseBeforeTaxDefinedBenefitPlans Monetary, duration, credit label Gains (losses) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense, before tax, defined benefit plans IAS 19.135 b Common practice
ifrs-full GainsLossesOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeilingExcludingInterestIncomeOrExpenseBeforeTaxDefinedBenefitPlans Monetary, duration, credit documentation The amount of other comprehensive income, before tax, resulting from the gain (loss) on changes in the effect of limiting a net defined benefit asset to the asset ceiling, excluding amounts included in interest income or expense. [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 gain (loss) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense] IAS 19.135 b Common practice
ifrs-full GainsLossesOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeilingExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans Monetary, duration, credit label Gains (losses) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense, net of tax, defined benefit plans IAS 19.135 b Common practice
ifrs-full GainsLossesOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeilingExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans Monetary, duration, credit documentation The amount of other comprehensive income, net of tax, resulting from the gain (loss) on changes in the effect of limiting a net defined benefit asset to the asset ceiling, excluding amounts included in interest income or expense. [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 gain (loss) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense] IAS 19.135 b Common practice
ifrs-full GainsLossesOnDisposalsOfInvestmentProperties Monetary, duration, credit label Gains (losses) on disposals of investment properties IAS 1.112 c Common practice
ifrs-full GainsLossesOnDisposalsOfInvestmentProperties Monetary, duration, credit netLabel Net gains (losses) on disposals of investment properties IAS 1.112 c Common practice
ifrs-full GainsLossesOnDisposalsOfInvestmentProperties Monetary, duration, credit documentation The gains (losses) on disposals of investment properties. [Refer: Investment property] IAS 1.112 c Common practice
ifrs-full GainsLossesOnDisposalsOfInvestmentPropertiesAbstract label Gains (losses) on disposals of investment properties [abstract]
ifrs-full GainsLossesOnDisposalsOfInvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModel Monetary, duration, credit label Gains (losses) on disposals of investment property carried at cost or in accordance with IFRS 16 within fair value model IAS 40.78 d (iii) Disclosure
ifrs-full GainsLossesOnDisposalsOfInvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModel Monetary, duration, credit documentation The gains (losses) on disposals of investment property carried at cost or in accordance with IFRS 16 within the fair value model. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property] IAS 40.78 d (iii) Disclosure
ifrs-full GainsLossesOnDisposalsOfInvestments Monetary, duration, credit label Gains (losses) on disposals of investments IAS 1.98 d Disclosure
ifrs-full GainsLossesOnDisposalsOfInvestments Monetary, duration, credit netLabel Net gains (losses) on disposals of investments IAS 1.98 d Disclosure
ifrs-full GainsLossesOnDisposalsOfInvestments Monetary, duration, credit documentation The gains (losses) on disposals of investments. IAS 1.98 d Disclosure
ifrs-full GainsLossesOnDisposalsOfInvestmentsAbstract label Gains (losses) on disposals of investments [abstract]
ifrs-full GainsLossesOnDisposalsOfNoncurrentAssets Monetary, duration, credit label Gains (losses) on disposals of non-current assets IAS 1.112 c Common practice
ifrs-full GainsLossesOnDisposalsOfNoncurrentAssets Monetary, duration, credit netLabel Net gains (losses) on disposals of non-current assets IAS 1.112 c Common practice
ifrs-full GainsLossesOnDisposalsOfNoncurrentAssets Monetary, duration, credit documentation The gains (losses) on disposals of non-current assets. [Refer: Non-current assets] IAS 1.112 c Common practice
ifrs-full GainsLossesOnDisposalsOfNoncurrentAssetsAbstract label Gains (losses) on disposals of non-current assets [abstract]
ifrs-full GainsLossesOnDisposalsOfOtherNoncurrentAssets Monetary, duration, credit label Gains (losses) on disposals of other non-current assets IAS 1.98 Disclosure
ifrs-full GainsLossesOnDisposalsOfOtherNoncurrentAssets Monetary, duration, credit documentation The gains (losses) on disposals of other non-current assets. [Refer: Other non-current assets] IAS 1.98 Disclosure
ifrs-full GainsLossesOnDisposalsOfPropertyPlantAndEquipment Monetary, duration, credit label Gains (losses) on disposals of property, plant and equipment IAS 1.98 c Disclosure
ifrs-full GainsLossesOnDisposalsOfPropertyPlantAndEquipment Monetary, duration, credit netLabel Net gains (losses) on disposals of property, plant and equipment IAS 1.98 c Disclosure
ifrs-full GainsLossesOnDisposalsOfPropertyPlantAndEquipment Monetary, duration, credit documentation The gains (losses) on disposals of property, plant and equipment. [Refer: Property, plant and equipment] IAS 1.98 c Disclosure
ifrs-full GainsLossesOnDisposalsOfPropertyPlantAndEquipmentAbstract label Gains (losses) on disposals of property, plant and equipment [abstract]
ifrs-full GainsLossesOnExchangeDifferencesOnTranslationBeforeTax Monetary, duration, credit label Gains (losses) on exchange differences on translation of foreign operations, before tax IAS 1.91 b Disclosure
ifrs-full GainsLossesOnExchangeDifferencesOnTranslationBeforeTax Monetary, duration, credit documentation The gains (losses) recognised in other comprehensive income on exchange differences on the translation of financial statements of foreign operations, before tax, before reclassification adjustments. [Refer: Other comprehensive income] IAS 1.91 b Disclosure
ifrs-full GainsLossesOnExchangeDifferencesOnTranslationNetOfTax Monetary, duration, credit label Gains (losses) on exchange differences on translation of foreign operations, net of tax IAS 1.91 a Disclosure
ifrs-full GainsLossesOnExchangeDifferencesOnTranslationNetOfTax Monetary, duration, credit documentation The gains (losses) recognised in other comprehensive income on exchange differences on the translation of financial statements of foreign operations, net of tax, before reclassification adjustments. [Refer: Other comprehensive income] IAS 1.91 a Disclosure
ifrs-full GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss Monetary, duration, credit label Foreign exchange gain (loss) IAS 1.35 Disclosure, IAS 21.52 a Disclosure
ifrs-full GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss Monetary, duration, credit netLabel Net foreign exchange gain (loss) IAS 1.35 Disclosure, IAS 21.52 a Disclosure
ifrs-full GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss Monetary, duration, credit documentation The amount of exchange differences recognised in profit or loss that arise from foreign currency transactions, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: At fair value [member]; Classes of financial instruments [domain]] IAS 1.35 Disclosure, IAS 21.52 a Disclosure
ifrs-full GainsLossesOnFairValueAdjustmentAttributableToPhysicalChangesBiologicalAssets Monetary, duration label Gains (losses) on fair value adjustment attributable to physical changes, biological assets IAS 41 – Example 1 XYZ Dairy Ltd Example, IAS 41.51 Example
ifrs-full GainsLossesOnFairValueAdjustmentAttributableToPhysicalChangesBiologicalAssets Monetary, duration commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. IAS 41 – Example 1 XYZ Dairy Ltd Example, IAS 41.51 Example
ifrs-full GainsLossesOnFairValueAdjustmentAttributableToPhysicalChangesBiologicalAssets Monetary, duration documentation The gains (losses) arising from changes in fair value less costs to sell of biological assets due to physical changes. [Refer: Biological assets] IAS 41 – Example 1 XYZ Dairy Ltd Example, IAS 41.51 Example
ifrs-full GainsLossesOnFairValueAdjustmentAttributableToPriceChangesBiologicalAssets Monetary, duration label Gains (losses) on fair value adjustment attributable to price changes, biological assets IAS 41 – Example 1 XYZ Dairy Ltd Example, IAS 41.51 Example
ifrs-full GainsLossesOnFairValueAdjustmentAttributableToPriceChangesBiologicalAssets Monetary, duration commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. IAS 41 – Example 1 XYZ Dairy Ltd Example, IAS 41.51 Example
ifrs-full GainsLossesOnFairValueAdjustmentAttributableToPriceChangesBiologicalAssets Monetary, duration documentation The gains (losses) arising from changes in fair value less costs to sell of biological assets due to price changes in the market. [Refer: Biological assets] IAS 41 – Example 1 XYZ Dairy Ltd Example, IAS 41.51 Example
ifrs-full GainsLossesOnFairValueAdjustmentBiologicalAssets Monetary, duration label Gains (losses) on fair value adjustment, biological assets IAS 41.50 a Disclosure
ifrs-full GainsLossesOnFairValueAdjustmentBiologicalAssets Monetary, duration totalLabel Total gains (losses) on fair value adjustment, biological assets IAS 41.50 a Disclosure
ifrs-full GainsLossesOnFairValueAdjustmentBiologicalAssets Monetary, duration commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. IAS 41.50 a Disclosure
ifrs-full GainsLossesOnFairValueAdjustmentBiologicalAssets Monetary, duration documentation The gains (losses) arising from changes in fair value less costs to sell of biological assets due to both physical and price changes in the market. [Refer: Biological assets] IAS 41.50 a Disclosure
ifrs-full GainsLossesOnFairValueAdjustmentBiologicalAssetsAbstract label Gains (losses) on fair value adjustment, biological assets [abstract]
ifrs-full GainsLossesOnFairValueAdjustmentInvestmentProperty Monetary, duration label Gains (losses) on fair value adjustment, investment property IAS 40.76 d Disclosure
ifrs-full GainsLossesOnFairValueAdjustmentInvestmentProperty Monetary, duration commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. IAS 40.76 d Disclosure
ifrs-full GainsLossesOnFairValueAdjustmentInvestmentProperty Monetary, duration documentation The gains (losses) from changes in the fair value of investment property. [Refer: Investment property] IAS 40.76 d Disclosure
ifrs-full GainsLossesOnFinancialAssetsAtAmortisedCost Monetary, duration, credit label Gains (losses) on financial assets at amortised cost IFRS 7.20 a (vi) Disclosure
ifrs-full GainsLossesOnFinancialAssetsAtAmortisedCost Monetary, duration, credit documentation The gains (losses) on financial assets measured at amortised cost. [Refer: Financial assets at amortised cost] IFRS 7.20 a (vi) Disclosure
ifrs-full GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss Monetary, duration, credit label Gains (losses) on financial assets at fair value through profit or loss IFRS 7.20 a (i) Disclosure
ifrs-full GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss Monetary, duration, credit totalLabel Total gains (losses) on financial assets at fair value through profit or loss IFRS 7.20 a (i) Disclosure
ifrs-full GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss Monetary, duration, credit documentation The gains (losses) on financial assets at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss] IFRS 7.20 a (i) Disclosure
ifrs-full GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading Monetary, duration, credit label Gains (losses) on financial assets at fair value through profit or loss, classified as held for trading Expired 2023-01-01 IFRS 7.20 a (i) Disclosure
ifrs-full GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading Monetary, duration, credit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.20 a (i) Disclosure
ifrs-full GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading Monetary, duration, credit documentation The gains (losses) on financial assets at fair value through profit or loss classified as held for trading. [Refer: Financial assets at fair value through profit or loss, classified as held for trading; Gains (losses) on financial assets at fair value through profit or loss] Expired 2023-01-01 IFRS 7.20 a (i) Disclosure
ifrs-full GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition Monetary, duration, credit label Gains (losses) on financial assets at fair value through profit or loss, designated upon initial recognition or subsequently IFRS 7.20 a (i) Disclosure
ifrs-full GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition Monetary, duration, credit documentation The gains (losses) on financial assets at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently; Gains (losses) on financial assets at fair value through profit or loss] IFRS 7.20 a (i) Disclosure
ifrs-full GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue Monetary, duration, credit label Gains (losses) on financial assets at fair value through profit or loss, mandatorily measured at fair value IFRS 7.20 a (i) Disclosure
ifrs-full GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue Monetary, duration, credit documentation The gains (losses) on financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value; Gains (losses) on financial assets at fair value through profit or loss; Financial liabilities] IFRS 7.20 a (i) Disclosure
ifrs-full GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTax Monetary, duration, credit label Gains (losses) on financial assets measured at fair value through other comprehensive income, before tax IAS 1.91 b Disclosure, IFRS 7.20 a (viii) Disclosure
ifrs-full GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTax Monetary, duration, credit commentaryGuidance Do NOT use this element for other comprehensive income relating to equity instruments designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9, which is not reclassified to profit or loss. Instead, use element “Other comprehensive income, net of tax, gains (losses) from investments in equity instruments”. IAS 1.91 b Disclosure, IFRS 7.20 a (viii) Disclosure
ifrs-full GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTax Monetary, duration, credit documentation The gains (losses) recognised in other comprehensive income on financial assets measured at fair value through other comprehensive income applying paragraph 4.1.2A of IFRS 9, before tax, before reclassification adjustments. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income] IAS 1.91 b Disclosure, IFRS 7.20 a (viii) Disclosure
ifrs-full GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax Monetary, duration, credit label Gains (losses) on financial assets measured at fair value through other comprehensive income, net of tax IAS 1.91 a Disclosure
ifrs-full GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax Monetary, duration, credit commentaryGuidance Do NOT use this element for other comprehensive income relating to equity instruments designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9, which is not reclassified to profit or loss. Instead, use element “Other comprehensive income, net of tax, gains (losses) from investments in equity instruments”. IAS 1.91 a Disclosure
ifrs-full GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax Monetary, duration, credit documentation The gains (losses) recognised in other comprehensive income on financial assets measured at fair value through other comprehensive income applying paragraph 4.1.2A of IFRS 9, net of tax, before reclassification adjustments. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income] IAS 1.91 a Disclosure
ifrs-full GainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome Monetary, duration, credit label Gains (losses) on financial assets reclassified out of available-for-sale financial assets recognised in profit or loss Expired 2023-01-01 IFRS 7.12A e Disclosure
ifrs-full GainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome Monetary, duration, credit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.12A e Disclosure
ifrs-full GainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome Monetary, duration, credit documentation The gains (losses) recognised in profit or loss on financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income] Expired 2023-01-01 IFRS 7.12A e Disclosure
ifrs-full GainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss Monetary, duration, credit label Gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss Expired 2023-01-01 IFRS 7.12A e Disclosure
ifrs-full GainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss Monetary, duration, credit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.12A e Disclosure
ifrs-full GainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss Monetary, duration, credit documentation The gains (losses) recognised in profit or loss on financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss] Expired 2023-01-01 IFRS 7.12A e Disclosure
ifrs-full GainsLossesOnFinancialInstrumentsAbstract label Gains (losses) on financial instruments [abstract]
ifrs-full GainsLossesOnFinancialLiabilitiesAtAmortisedCost Monetary, duration, credit label Gains (losses) on financial liabilities at amortised cost IFRS 7.20 a (v) Disclosure
ifrs-full GainsLossesOnFinancialLiabilitiesAtAmortisedCost Monetary, duration, credit documentation The gains (losses) on financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost] IFRS 7.20 a (v) Disclosure
ifrs-full GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLoss Monetary, duration, credit label Gains (losses) on financial liabilities at fair value through profit or loss IFRS 7.20 a (i) Disclosure
ifrs-full GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLoss Monetary, duration, credit totalLabel Total gains (losses) on financial liabilities at fair value through profit or loss IFRS 7.20 a (i) Disclosure
ifrs-full GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLoss Monetary, duration, credit documentation The gains (losses) on financial liabilities at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss] IFRS 7.20 a (i) Disclosure
ifrs-full GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading Monetary, duration, credit label Gains (losses) on financial liabilities at fair value through profit or loss, classified as held for trading IFRS 7.20 a (i) Disclosure
ifrs-full GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading Monetary, duration, credit documentation The gains (losses) on financial liabilities at fair value through profit or loss classified as held for trading. [Refer: Financial liabilities at fair value through profit or loss; Gains (losses) on financial liabilities at fair value through profit or loss] IFRS 7.20 a (i) Disclosure
ifrs-full GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition Monetary, duration, credit label Gains (losses) on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently IFRS 7.20 a (i) Disclosure
ifrs-full GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition Monetary, duration, credit documentation The gains (losses) on financial liabilities at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently; Gains (losses) on financial liabilities at fair value through profit or loss] IFRS 7.20 a (i) Disclosure
ifrs-full GainsLossesOnHedgedItemAttributableToHedgedRisk Monetary, duration, credit label Gains (losses) on hedged item attributable to hedged risk, fair value hedges Expired 2023-01-01 IFRS 7.24 a (ii) Disclosure
ifrs-full GainsLossesOnHedgedItemAttributableToHedgedRisk Monetary, duration, credit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.24 a (ii) Disclosure
ifrs-full GainsLossesOnHedgedItemAttributableToHedgedRisk Monetary, duration, credit documentation The gains (losses) on hedged items in fair value hedges, which are attributable to the hedged risk. [Refer: Fair value hedges [member]] Expired 2023-01-01 IFRS 7.24 a (ii) Disclosure
ifrs-full GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsBeforeTax Monetary, duration, credit label Gains (losses) on hedges of net investments in foreign operations, before tax IAS 1.91 b Disclosure, IAS 39.102 a Disclosure, IFRS 9.6.5.13 a Disclosure
ifrs-full GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsBeforeTax Monetary, duration, credit documentation The gains (losses) recognised in other comprehensive income on hedges of net investments in foreign operations, before tax, before reclassification adjustments. [Refer: Other comprehensive income] IAS 1.91 b Disclosure, IAS 39.102 a Disclosure, IFRS 9.6.5.13 a Disclosure
ifrs-full GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax Monetary, duration, credit label Gains (losses) on hedges of net investments in foreign operations, net of tax IAS 1.91 a Disclosure, IAS 39.102 a Disclosure, IFRS 7.24C b (i) Disclosure, IFRS 7.24E a Disclosure, IFRS 9.6.5.13 a Disclosure
ifrs-full GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax Monetary, duration, credit documentation The gains (losses) recognised in other comprehensive income on hedges of net investments in foreign operations, net of tax, before reclassification adjustments. [Refer: Other comprehensive income] IAS 1.91 a Disclosure, IAS 39.102 a Disclosure, IFRS 7.24C b (i) Disclosure, IFRS 7.24E a Disclosure, IFRS 9.6.5.13 a Disclosure
ifrs-full GainsLossesOnHedgingInstrument Monetary, duration, credit label Gains (losses) on hedging instrument, fair value hedges Expired 2023-01-01 IFRS 7.24 a (i) Disclosure
ifrs-full GainsLossesOnHedgingInstrument Monetary, duration, credit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.24 a (i) Disclosure
ifrs-full GainsLossesOnHedgingInstrument Monetary, duration, credit documentation The gains (losses) on hedging instruments in fair value hedges. [Refer: Fair value hedges [member]] Expired 2023-01-01 IFRS 7.24 a (i) Disclosure
ifrs-full GainsLossesOnHeldtomaturityInvestments Monetary, duration, credit label Gains (losses) on held-to-maturity investments Expired 2023-01-01 IFRS 7.20 a (iii) Disclosure
ifrs-full GainsLossesOnHeldtomaturityInvestments Monetary, duration, credit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.20 a (iii) Disclosure
ifrs-full GainsLossesOnHeldtomaturityInvestments Monetary, duration, credit documentation The gains (losses) on held-to-maturity investments. [Refer: Held-to-maturity investments] Expired 2023-01-01 IFRS 7.20 a (iii) Disclosure
ifrs-full GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss Monetary, duration, credit label Gains (losses) on ineffectiveness of cash flow hedges recognised in profit or loss Expired 2023-01-01 IFRS 7.24 b Disclosure
ifrs-full GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss Monetary, duration, credit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.24 b Disclosure
ifrs-full GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss Monetary, duration, credit documentation The gains (losses) on the ineffective portion of cash flow hedges recognised in profit or loss. [Refer: Cash flow hedges [member]] Expired 2023-01-01 IFRS 7.24 b Disclosure
ifrs-full GainsLossesOnIneffectivenessOfHedgesOfNetInvestmentsInForeignOperations Monetary, duration, credit label Gains (losses) on ineffectiveness of hedges of net investments in foreign operations recognised in profit or loss Expired 2023-01-01 IFRS 7.24 c Disclosure
ifrs-full GainsLossesOnIneffectivenessOfHedgesOfNetInvestmentsInForeignOperations Monetary, duration, credit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.24 c Disclosure
ifrs-full GainsLossesOnIneffectivenessOfHedgesOfNetInvestmentsInForeignOperations Monetary, duration, credit documentation The gains (losses) on the ineffective portion of hedges of net investments in foreign operations recognised in profit or loss. [Refer: Hedges of net investment in foreign operations [member]] Expired 2023-01-01 IFRS 7.24 c Disclosure
ifrs-full GainsLossesOnInitialRecognitionOfBiologicalAssetsForCurrentPeriod Monetary, duration, credit label Gains (losses) on initial recognition of biological assets and agricultural produce for current period IAS 41.40 Disclosure
ifrs-full GainsLossesOnInitialRecognitionOfBiologicalAssetsForCurrentPeriod Monetary, duration, credit documentation The aggregate gains (losses) arising during the current period on the initial recognition of biological assets and agricultural produce. [Refer: Biological assets] IAS 41.40 Disclosure
ifrs-full GainsLossesOnLitigationSettlements Monetary, duration, credit label Gains (losses) on litigation settlements IAS 1.98 f Disclosure
ifrs-full GainsLossesOnLitigationSettlements Monetary, duration, credit netLabel Net gains (losses) on litigation settlements IAS 1.98 f Disclosure
ifrs-full GainsLossesOnLitigationSettlements Monetary, duration, credit documentation The gains (losses) on settlements of litigation. IAS 1.98 f Disclosure
ifrs-full GainsLossesOnLitigationSettlementsAbstract label Gains (losses) on litigation settlements [abstract]
ifrs-full GainsLossesOnLoansAndReceivables Monetary, duration, credit label Gains (losses) on loans and receivables Expired 2023-01-01 IFRS 7.20 a (iv) Disclosure
ifrs-full GainsLossesOnLoansAndReceivables Monetary, duration, credit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.20 a (iv) Disclosure
ifrs-full GainsLossesOnLoansAndReceivables Monetary, duration, credit documentation The gains (losses) on loans and receivables. [Refer: Loans and receivables] Expired 2023-01-01 IFRS 7.20 a (iv) Disclosure
ifrs-full GainsLossesOnNetMonetaryPosition Monetary, duration, credit label Gains (losses) on net monetary position IAS 29.9 Disclosure
ifrs-full GainsLossesOnNetMonetaryPosition Monetary, duration, credit documentation The gains (losses) representing the difference resulting from the restatement of non-monetary assets, owners’ equity and items in the statement of comprehensive income and the adjustment of index linked assets and liabilities in hyperinflationary reporting. IAS 29.9 Disclosure
ifrs-full GainsLossesOnNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossBeforeTax Monetary, duration, credit label Gains (losses) on net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss, before tax IFRS 14.22 b Disclosure
ifrs-full GainsLossesOnNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossBeforeTax Monetary, duration, credit documentation The gains (losses) recognised in other comprehensive income on the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss, before tax. [Refer: Regulatory deferral account balances [domain]; Other comprehensive income] IFRS 14.22 b Disclosure
ifrs-full GainsLossesOnNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossNetOfTax Monetary, duration, credit label Gains (losses) on net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss, net of tax IFRS 14.22 b Disclosure
ifrs-full GainsLossesOnNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossNetOfTax Monetary, duration, credit documentation The gains (losses) recognised in other comprehensive income on the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss, net of tax. [Refer: Regulatory deferral account balances [domain]; Other comprehensive income] IFRS 14.22 b Disclosure
ifrs-full GainsLossesOnRemeasuringAvailableforsaleFinancialAssetsBeforeTax Monetary, duration, credit label Gains (losses) on remeasuring available-for-sale financial assets, before tax Expired 2023-01-01 IAS 1.91 b Disclosure, Expired 2023-01-01 IFRS 7.20 a (ii) Disclosure
ifrs-full GainsLossesOnRemeasuringAvailableforsaleFinancialAssetsBeforeTax Monetary, duration, credit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IAS 1.91 b Disclosure, Expired 2023-01-01 IFRS 7.20 a (ii) Disclosure
ifrs-full GainsLossesOnRemeasuringAvailableforsaleFinancialAssetsBeforeTax Monetary, duration, credit documentation The gains (losses) recognised in other comprehensive income on remeasuring available-for-sale financial assets, before tax, before reclassification adjustments. [Refer: Financial assets available-for-sale] Expired 2023-01-01 IAS 1.91 b Disclosure, Expired 2023-01-01 IFRS 7.20 a (ii) Disclosure
ifrs-full GainsLossesOnRemeasuringAvailableforsaleFinancialAssetsNetOfTax Monetary, duration, credit label Gains (losses) on remeasuring available-for-sale financial assets, net of tax Expired 2023-01-01 IAS 1.91 a Disclosure, Expired 2023-01-01 IFRS 7.20 a (ii) Disclosure
ifrs-full GainsLossesOnRemeasuringAvailableforsaleFinancialAssetsNetOfTax Monetary, duration, credit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IAS 1.91 a Disclosure, Expired 2023-01-01 IFRS 7.20 a (ii) Disclosure
ifrs-full GainsLossesOnRemeasuringAvailableforsaleFinancialAssetsNetOfTax Monetary, duration, credit documentation The gains (losses) recognised in other comprehensive income on remeasuring available-for-sale financial assets, net of tax, before reclassification adjustments. [Refer: Financial assets available-for-sale] Expired 2023-01-01 IAS 1.91 a Disclosure, Expired 2023-01-01 IFRS 7.20 a (ii) Disclosure
ifrs-full GainsLossesOnSubsequentIncreaseInFairValueLessCostsToSellNotInExcessOfRecognisedCumulativeImpairmentLoss Monetary, duration, credit label Gains (losses) on subsequent increase in fair value less costs to sell not in excess of recognised cumulative impairment loss or write-down to fair value less costs to sell IFRS 5.41 c Disclosure
ifrs-full GainsLossesOnSubsequentIncreaseInFairValueLessCostsToSellNotInExcessOfRecognisedCumulativeImpairmentLoss Monetary, duration, credit documentation The gains on subsequent increase in fair value less costs to sell (not in excess of recognised cumulative impairment loss) and losses on write-down to fair value less costs to sell for non-current assets or disposal groups held for sale. IFRS 5.41 c Disclosure
ifrs-full GainsLossesRecognisedInOtherComprehensiveIncomeExcludingExchangeDifferencesFairValueMeasurementAssets Monetary, duration label Gains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, assets IFRS 13.93 e (ii) Common practice
ifrs-full GainsLossesRecognisedInOtherComprehensiveIncomeExcludingExchangeDifferencesFairValueMeasurementAssets Monetary, duration commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. IFRS 13.93 e (ii) Common practice
ifrs-full GainsLossesRecognisedInOtherComprehensiveIncomeExcludingExchangeDifferencesFairValueMeasurementAssets Monetary, duration documentation The gains (losses) excluding exchange differences, recognised in other comprehensive income, on the fair value measurement of assets. [Refer: At fair value [member]; Other comprehensive income] IFRS 13.93 e (ii) Common practice
ifrs-full GainsLossesRecognisedInOtherComprehensiveIncomeExcludingExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments (Monetary), duration label Gains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, entity’s own equity instruments IFRS 13.93 e (ii) Common practice
ifrs-full GainsLossesRecognisedInOtherComprehensiveIncomeExcludingExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments (Monetary), duration negatedLabel Losses (gains) recognised in other comprehensive income excluding exchange differences, fair value measurement, entity’s own equity instruments IFRS 13.93 e (ii) Common practice
ifrs-full GainsLossesRecognisedInOtherComprehensiveIncomeExcludingExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments (Monetary), duration commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. IFRS 13.93 e (ii) Common practice
ifrs-full GainsLossesRecognisedInOtherComprehensiveIncomeExcludingExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments (Monetary), duration documentation The gains (losses) excluding exchange differences, recognised in other comprehensive income, on the fair value measurement of the entity's own equity instruments. [Refer: At fair value [member]; Other comprehensive income] IFRS 13.93 e (ii) Common practice
ifrs-full GainsLossesRecognisedInOtherComprehensiveIncomeExcludingExchangeDifferencesFairValueMeasurementLiabilities (Monetary), duration label Gains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, liabilities IFRS 13.93 e (ii) Common practice
ifrs-full GainsLossesRecognisedInOtherComprehensiveIncomeExcludingExchangeDifferencesFairValueMeasurementLiabilities (Monetary), duration negatedLabel Losses (gains) recognised in other comprehensive income excluding exchange differences, fair value measurement, liabilities IFRS 13.93 e (ii) Common practice
ifrs-full GainsLossesRecognisedInOtherComprehensiveIncomeExcludingExchangeDifferencesFairValueMeasurementLiabilities (Monetary), duration commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. IFRS 13.93 e (ii) Common practice
ifrs-full GainsLossesRecognisedInOtherComprehensiveIncomeExcludingExchangeDifferencesFairValueMeasurementLiabilities (Monetary), duration documentation The gains (losses) excluding exchange differences, recognised in other comprehensive income, on the fair value measurement of liabilities. [Refer: At fair value [member]; Other comprehensive income] IFRS 13.93 e (ii) Common practice
ifrs-full GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementAssets Monetary, duration label Gains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, assets IFRS 13.93 e (ii) Disclosure
ifrs-full GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementAssets Monetary, duration totalLabel Total gains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, assets IFRS 13.93 e (ii) Disclosure
ifrs-full GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementAssets Monetary, duration commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. IFRS 13.93 e (ii) Disclosure
ifrs-full GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementAssets Monetary, duration documentation The gains (losses) including exchange differences recognised in other comprehensive income on the fair value measurement of assets. [Refer: At fair value [member]; Other comprehensive income] IFRS 13.93 e (ii) Disclosure
ifrs-full GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementAssetsAbstract label Gains (losses) recognised in other comprehensive income, fair value measurement, assets [abstract]
ifrs-full GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementEntitysOwnEquityInstruments (Monetary), duration label Gains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, entity’s own equity instruments IFRS 13.93 e (ii) Disclosure
ifrs-full GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementEntitysOwnEquityInstruments (Monetary), duration negatedTotalLabel Total losses (gains) recognised in other comprehensive income including exchange differences, fair value measurement, entity’s own equity instruments IFRS 13.93 e (ii) Disclosure
ifrs-full GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementEntitysOwnEquityInstruments (Monetary), duration commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. IFRS 13.93 e (ii) Disclosure
ifrs-full GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementEntitysOwnEquityInstruments (Monetary), duration documentation The gains (losses) including exchange differences recognised in other comprehensive income on the fair value measurement of the entity’s own equity instruments. [Refer: At fair value [member]; Other comprehensive income] IFRS 13.93 e (ii) Disclosure
ifrs-full GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementEntitysOwnEquityInstrumentsAbstract label Gains (losses) recognised in other comprehensive income, fair value measurement, entity’s own equity instruments [abstract]
ifrs-full GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementLiabilities (Monetary), duration label Gains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, liabilities IFRS 13.93 e (ii) Disclosure
ifrs-full GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementLiabilities (Monetary), duration negatedTotalLabel Total losses (gains) recognised in other comprehensive income including exchange differences, fair value measurement, liabilities IFRS 13.93 e (ii) Disclosure
ifrs-full GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementLiabilities (Monetary), duration commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. IFRS 13.93 e (ii) Disclosure
ifrs-full GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementLiabilities (Monetary), duration documentation The gains (losses) including exchange differences recognised in other comprehensive income on the fair value measurement of liabilities. [Refer: At fair value [member]; Other comprehensive income] IFRS 13.93 e (ii) Disclosure
ifrs-full GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementLiabilitiesAbstract label Gains (losses) recognised in other comprehensive income, fair value measurement, liabilities [abstract]
ifrs-full GainsLossesRecognisedInOtherComprehensiveIncomeOnExchangeDifferencesFairValueMeasurementAssets Monetary, duration label Gains (losses) recognised in other comprehensive income on exchange differences, fair value measurement, assets IFRS 13.93 e (ii) Common practice
ifrs-full GainsLossesRecognisedInOtherComprehensiveIncomeOnExchangeDifferencesFairValueMeasurementAssets Monetary, duration commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. IFRS 13.93 e (ii) Common practice
ifrs-full GainsLossesRecognisedInOtherComprehensiveIncomeOnExchangeDifferencesFairValueMeasurementAssets Monetary, duration documentation The gains (losses) on exchange differences, recognised in other comprehensive income, on the fair value measurement of assets. [Refer: At fair value [member]; Other comprehensive income] IFRS 13.93 e (ii) Common practice
ifrs-full GainsLossesRecognisedInOtherComprehensiveIncomeOnExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments (Monetary), duration label Gains (losses) recognised in other comprehensive income on exchange differences, fair value measurement, entity’s own equity instruments IFRS 13.93 e (ii) Common practice
ifrs-full GainsLossesRecognisedInOtherComprehensiveIncomeOnExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments (Monetary), duration negatedLabel Losses (gains) recognised in other comprehensive income on exchange differences, fair value measurement, entity’s own equity instruments IFRS 13.93 e (ii) Common practice
ifrs-full GainsLossesRecognisedInOtherComprehensiveIncomeOnExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments (Monetary), duration commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. IFRS 13.93 e (ii) Common practice
ifrs-full GainsLossesRecognisedInOtherComprehensiveIncomeOnExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments (Monetary), duration documentation The gains (losses) on exchange differences, recognised in other comprehensive income, on the fair value measurement of the entity’s own equity instruments. [Refer: At fair value [member]; Other comprehensive income] IFRS 13.93 e (ii) Common practice
ifrs-full GainsLossesRecognisedInOtherComprehensiveIncomeOnExchangeDifferencesFairValueMeasurementLiabilities (Monetary), duration label Gains (losses) recognised in other comprehensive income on exchange differences, fair value measurement, liabilities IFRS 13.93 e (ii) Common practice
ifrs-full GainsLossesRecognisedInOtherComprehensiveIncomeOnExchangeDifferencesFairValueMeasurementLiabilities (Monetary), duration negatedLabel Losses (gains) recognised in other comprehensive income on exchange differences, fair value measurement, liabilities IFRS 13.93 e (ii) Common practice
ifrs-full GainsLossesRecognisedInOtherComprehensiveIncomeOnExchangeDifferencesFairValueMeasurementLiabilities (Monetary), duration commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. IFRS 13.93 e (ii) Common practice
ifrs-full GainsLossesRecognisedInOtherComprehensiveIncomeOnExchangeDifferencesFairValueMeasurementLiabilities (Monetary), duration documentation The gains (losses) on exchange differences, recognised in other comprehensive income, on the fair value measurement of liabilities. [Refer: At fair value [member]; Other comprehensive income] IFRS 13.93 e (ii) Common practice
ifrs-full GainsLossesRecognisedInOtherComprehensiveIncomeOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently Monetary, duration, credit label Gains (losses) recognised in other comprehensive income on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently IFRS 7.20 a (i) Disclosure
ifrs-full GainsLossesRecognisedInOtherComprehensiveIncomeOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently Monetary, duration, credit documentation The gains (losses) recognised in other comprehensive income on financial liabilities at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Gains (losses) on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently] IFRS 7.20 a (i) Disclosure
ifrs-full GainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForAssetsHeldAtEndOfPeriodFairValueMeasurement Monetary, duration, credit label Gains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for assets held at end of period, fair value measurement IFRS 13.93 f Disclosure
ifrs-full GainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForAssetsHeldAtEndOfPeriodFairValueMeasurement Monetary, duration, credit documentation The gains (losses) recognised in profit or loss for assets measured at fair value that are attributable to the change in unrealised gains or losses relating to those assets held at the end of the reporting period. [Refer: At fair value [member]] IFRS 13.93 f Disclosure
ifrs-full GainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForEntitysOwnEquityInstrumentsHeldAtEndOfPeriodFairValueMeasurement Monetary, duration, credit label Gains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for entity’s own equity instruments held at end of period, fair value measurement IFRS 13.93 f Disclosure
ifrs-full GainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForEntitysOwnEquityInstrumentsHeldAtEndOfPeriodFairValueMeasurement Monetary, duration, credit documentation The gains (losses) recognised in profit or loss for the entity’s own equity instruments measured at fair value that are attributable to the change in unrealised gains or losses relating to those instruments held at the end of the reporting period. [Refer: At fair value [member]; Classes of entity’s own equity instruments [domain]] IFRS 13.93 f Disclosure
ifrs-full GainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForLiabilitiesHeldAtEndOfPeriodFairValueMeasurement Monetary, duration, credit label Gains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for liabilities held at end of period, fair value measurement IFRS 13.93 f Disclosure
ifrs-full GainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForLiabilitiesHeldAtEndOfPeriodFairValueMeasurement Monetary, duration, credit documentation The gains (losses) recognised in profit or loss for liabilities measured at fair value that are attributable to the change in unrealised gains or losses relating to those liabilities held at the end of the reporting period. [Refer: At fair value [member]] IFRS 13.93 f Disclosure
ifrs-full GainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementAssets Monetary, duration label Gains (losses) recognised in profit or loss excluding exchange differences, fair value measurement, assets IFRS 13.93 e (i) Common practice
ifrs-full GainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementAssets Monetary, duration commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. IFRS 13.93 e (i) Common practice
ifrs-full GainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementAssets Monetary, duration documentation The gains (losses) excluding exchange differences, recognised in profit or loss, on the fair value measurement of assets. [Refer: At fair value [member]] IFRS 13.93 e (i) Common practice
ifrs-full GainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments (Monetary), duration label Gains (losses) recognised in profit or loss excluding exchange differences, fair value measurement, entity’s own equity instruments IFRS 13.93 e (i) Common practice
ifrs-full GainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments (Monetary), duration negatedLabel Losses (gains) recognised in profit or loss excluding exchange differences, fair value measurement, entity’s own equity instruments IFRS 13.93 e (i) Common practice
ifrs-full GainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments (Monetary), duration commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. IFRS 13.93 e (i) Common practice
ifrs-full GainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments (Monetary), duration documentation The gains (losses) excluding exchange differences, recognised in profit or loss, on the fair value measurement of the entity’s own equity instruments. [Refer: At fair value [member]] IFRS 13.93 e (i) Common practice
ifrs-full GainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementLiabilities (Monetary), duration label Gains (losses) recognised in profit or loss excluding exchange differences, fair value measurement, liabilities IFRS 13.93 e (i) Common practice
ifrs-full GainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementLiabilities (Monetary), duration negatedLabel Losses (gains) recognised in profit or loss excluding exchange differences, fair value measurement, liabilities IFRS 13.93 e (i) Common practice
ifrs-full GainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementLiabilities (Monetary), duration commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. IFRS 13.93 e (i) Common practice
ifrs-full GainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementLiabilities (Monetary), duration documentation The gains (losses) excluding exchange differences, recognised in profit or loss, on the fair value measurement of liabilities. [Refer: At fair value [member]] IFRS 13.93 e (i) Common practice
ifrs-full GainsLossesRecognisedInProfitOrLossFairValueMeasurementAssets Monetary, duration label Gains (losses) recognised in profit or loss including exchange differences, fair value measurement, assets IFRS 13.93 e (i) Disclosure
ifrs-full GainsLossesRecognisedInProfitOrLossFairValueMeasurementAssets Monetary, duration totalLabel Total gains (losses) recognised in profit or loss including exchange differences, fair value measurement, assets IFRS 13.93 e (i) Disclosure
ifrs-full GainsLossesRecognisedInProfitOrLossFairValueMeasurementAssets Monetary, duration commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. IFRS 13.93 e (i) Disclosure
ifrs-full GainsLossesRecognisedInProfitOrLossFairValueMeasurementAssets Monetary, duration documentation The gains (losses) including exchange differences recognised in profit or loss on the fair value measurement of assets. [Refer: At fair value [member]] IFRS 13.93 e (i) Disclosure
ifrs-full GainsLossesRecognisedInProfitOrLossFairValueMeasurementAssetsAbstract label Gains (losses) recognised in profit or loss, fair value measurement, assets [abstract]
ifrs-full GainsLossesRecognisedInProfitOrLossFairValueMeasurementEntitysOwnEquityInstruments (Monetary), duration label Gains (losses) recognised in profit or loss including exchange differences, fair value measurement, entity’s own equity instruments IFRS 13.93 e (i) Disclosure
ifrs-full GainsLossesRecognisedInProfitOrLossFairValueMeasurementEntitysOwnEquityInstruments (Monetary), duration negatedTotalLabel Total losses (gains) recognised in profit or loss including exchange differences, fair value measurement, entity’s own equity instruments IFRS 13.93 e (i) Disclosure
ifrs-full GainsLossesRecognisedInProfitOrLossFairValueMeasurementEntitysOwnEquityInstruments (Monetary), duration commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. IFRS 13.93 e (i) Disclosure
ifrs-full GainsLossesRecognisedInProfitOrLossFairValueMeasurementEntitysOwnEquityInstruments (Monetary), duration documentation The gains (losses) including exchange differences recognised in profit or loss on the fair value measurement of the entity’s own equity instruments. [Refer: At fair value [member]] IFRS 13.93 e (i) Disclosure
ifrs-full GainsLossesRecognisedInProfitOrLossFairValueMeasurementEntitysOwnEquityInstrumentsAbstract label Gains (losses) recognised in profit or loss, fair value measurement, entity’s own equity instruments [abstract]
ifrs-full GainsLossesRecognisedInProfitOrLossFairValueMeasurementLiabilities (Monetary), duration label Gains (losses) recognised in profit or loss including exchange differences, fair value measurement, liabilities IFRS 13.93 e (i) Disclosure
ifrs-full GainsLossesRecognisedInProfitOrLossFairValueMeasurementLiabilities (Monetary), duration negatedTotalLabel Total losses (gains) recognised in profit or loss including exchange differences, fair value measurement, liabilities IFRS 13.93 e (i) Disclosure
ifrs-full GainsLossesRecognisedInProfitOrLossFairValueMeasurementLiabilities (Monetary), duration commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. IFRS 13.93 e (i) Disclosure
ifrs-full GainsLossesRecognisedInProfitOrLossFairValueMeasurementLiabilities (Monetary), duration documentation The gains (losses) including exchange differences recognised in profit or loss on the fair value measurement of liabilities. [Refer: At fair value [member]] IFRS 13.93 e (i) Disclosure
ifrs-full GainsLossesRecognisedInProfitOrLossFairValueMeasurementLiabilitiesAbstract label Gains (losses) recognised in profit or loss, fair value measurement, liabilities [abstract]
ifrs-full GainsLossesRecognisedInProfitOrLossOnExchangeDifferencesFairValueMeasurementAssets Monetary, duration label Gains (losses) recognised in profit or loss on exchange differences, fair value measurement, assets IFRS 13.93 e (i) Common practice
ifrs-full GainsLossesRecognisedInProfitOrLossOnExchangeDifferencesFairValueMeasurementAssets Monetary, duration commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. IFRS 13.93 e (i) Common practice
ifrs-full GainsLossesRecognisedInProfitOrLossOnExchangeDifferencesFairValueMeasurementAssets Monetary, duration documentation The gains (losses) on exchange differences, recognised in profit or loss, on the fair value measurement of assets. [Refer: At fair value [member]] IFRS 13.93 e (i) Common practice
ifrs-full GainsLossesRecognisedInProfitOrLossOnExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments (Monetary), duration label Gains (losses) recognised in profit or loss on exchange differences, fair value measurement, entity’s own equity instruments IFRS 13.93 e (i) Common practice
ifrs-full GainsLossesRecognisedInProfitOrLossOnExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments (Monetary), duration negatedLabel Losses (gains) recognised in profit or loss on exchange differences, fair value measurement, entity’s own equity instruments IFRS 13.93 e (i) Common practice
ifrs-full GainsLossesRecognisedInProfitOrLossOnExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments (Monetary), duration commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. IFRS 13.93 e (i) Common practice
ifrs-full GainsLossesRecognisedInProfitOrLossOnExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments (Monetary), duration documentation The gains (losses) on exchange differences, recognised in profit or loss, on the fair value measurement of the entity’s own equity instruments. [Refer: At fair value [member]] IFRS 13.93 e (i) Common practice
ifrs-full GainsLossesRecognisedInProfitOrLossOnExchangeDifferencesFairValueMeasurementLiabilities (Monetary), duration label Gains (losses) recognised in profit or loss on exchange differences, fair value measurement, liabilities IFRS 13.93 e (i) Common practice
ifrs-full GainsLossesRecognisedInProfitOrLossOnExchangeDifferencesFairValueMeasurementLiabilities (Monetary), duration negatedLabel Losses (gains) recognised in profit or loss on exchange differences, fair value measurement, liabilities IFRS 13.93 e (i) Common practice
ifrs-full GainsLossesRecognisedInProfitOrLossOnExchangeDifferencesFairValueMeasurementLiabilities (Monetary), duration commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. IFRS 13.93 e (i) Common practice
ifrs-full GainsLossesRecognisedInProfitOrLossOnExchangeDifferencesFairValueMeasurementLiabilities (Monetary), duration documentation The gains (losses) on exchange differences, recognised in profit or loss, on the fair value measurement of liabilities. [Refer: At fair value [member]] IFRS 13.93 e (i) Common practice
ifrs-full GainsLossesRecognisedInProfitOrLossOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently Monetary, duration, credit label Gains (losses) recognised in profit or loss on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently IFRS 7.20 a (i) Disclosure
ifrs-full GainsLossesRecognisedInProfitOrLossOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently Monetary, duration, credit documentation The gains (losses) recognised in profit or loss on financial liabilities at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Gains (losses) on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently] IFRS 7.20 a (i) Disclosure
ifrs-full GainsLossesRecognisedWhenControlInSubsidiaryIsLost Monetary, duration, credit label Gains (losses) recognised when control of subsidiary is lost IFRS 12.19 Disclosure
ifrs-full GainsLossesRecognisedWhenControlInSubsidiaryIsLost Monetary, duration, credit documentation The gains (losses) recognised in association with the loss of control over a subsidiary, which are attributable to the former controlling interest. IFRS 12.19 Disclosure
ifrs-full GainsOnChangeInFairValueOfDerivatives Monetary, duration, credit label Gains on change in fair value of derivatives IAS 1.85 Common practice
ifrs-full GainsOnChangeInFairValueOfDerivatives Monetary, duration, credit documentation The gains resulting from change in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]] IAS 1.85 Common practice
ifrs-full GainsOnDisposalsOfInvestmentProperties Monetary, duration, credit label Gains on disposals of investment properties IAS 1.112 c Common practice
ifrs-full GainsOnDisposalsOfInvestmentProperties Monetary, duration, credit documentation The gain on disposals of investment properties. [Refer: Investment property] IAS 1.112 c Common practice
ifrs-full GainsOnDisposalsOfInvestments Monetary, duration, credit label Gains on disposals of investments IAS 1.98 d Disclosure
ifrs-full GainsOnDisposalsOfInvestments Monetary, duration, credit documentation The gain on the disposal of investments. IAS 1.98 d Disclosure
ifrs-full GainsOnDisposalsOfNoncurrentAssets Monetary, duration, credit label Gains on disposals of non-current assets IAS 1.112 c Common practice
ifrs-full GainsOnDisposalsOfNoncurrentAssets Monetary, duration, credit documentation The gain on disposals of non-current assets. [Refer: Non-current assets] IAS 1.112 c Common practice
ifrs-full GainsOnDisposalsOfPropertyPlantAndEquipment Monetary, duration, credit label Gains on disposals of property, plant and equipment IAS 1.98 c Disclosure
ifrs-full GainsOnDisposalsOfPropertyPlantAndEquipment Monetary, duration, credit documentation The gain on the disposal of property, plant and equipment. [Refer: Property, plant and equipment] IAS 1.98 c Disclosure
ifrs-full GainsOnLitigationSettlements Monetary, duration, credit label Gains on litigation settlements IAS 1.98 f Disclosure
ifrs-full GainsOnLitigationSettlements Monetary, duration, credit documentation The gain on settlements of litigation. IAS 1.98 f Disclosure
ifrs-full GamingLicencesMember Member label Gaming licences [member] IAS 38.119 Common practice
ifrs-full GamingLicencesMember Member documentation This member stands for licences related to gaming. [Refer: Licences [member]] IAS 38.119 Common practice
ifrs-full GasDistributionMember Member label Gas distribution [member] IFRS 14.33 Example, IFRS 14.IE2 Example
ifrs-full GasDistributionMember Member documentation This member stands for an entity’s activity related to distribution of gas. IFRS 14.33 Example, IFRS 14.IE2 Example
ifrs-full GeneralAndAdministrativeExpense Monetary, duration, debit label General and administrative expense IAS 1.112 c Common practice
ifrs-full GeneralAndAdministrativeExpense Monetary, duration, debit documentation The amount of expense relating to general and administrative activities of the entity. IAS 1.112 c Common practice
ifrs-full GeographicalAreasAxis Axis label Geographical areas [axis] IAS 19.138 a Example, IFRS 15.B89 b Example, IFRS 17.96 b Example, IFRS 8.33 Disclosure
ifrs-full GeographicalAreasAxis Axis 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. IAS 19.138 a Example, IFRS 15.B89 b Example, IFRS 17.96 b Example, IFRS 8.33 Disclosure
ifrs-full GeographicalAreasDomain Domain [default] label Geographical areas [domain] IAS 19.138 a Example, IFRS 15.B89 b Example, IFRS 17.96 b Example, IFRS 8.33 Disclosure
ifrs-full GeographicalAreasDomain Domain [default] documentation This member stands for aggregated geographical areas. It also represents the standard value for the “Geographical areas” axis if no other member is used. IAS 19.138 a Example, IFRS 15.B89 b Example, IFRS 17.96 b Example, IFRS 8.33 Disclosure
ifrs-full GeographicalInformationAboutRevenuesFromExternalCustomersAndNoncurrentAssetsIsNotReported True/False label Geographical information about revenues from external customers and non-current assets is not reported IFRS 8.33 Disclosure
ifrs-full GeographicalInformationAboutRevenuesFromExternalCustomersAndNoncurrentAssetsIsNotReported True/False 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. IFRS 8.33 Disclosure
ifrs-full GeographicalInformationAboutRevenuesFromExternalCustomersAndNoncurrentAssetsIsNotReported True/False documentation Indicates (true false) whether geographical information about revenues from external customers and non-current assets other than financial instruments, deferred tax assets, post-employment benefit assets and rights arising under insurance contracts is not reported. IFRS 8.33 Disclosure
ifrs-full GoodsOrServicesTransferredAtPointInTimeMember Member label Goods or services transferred at point in time [member] IFRS 15.B89 f Example
ifrs-full GoodsOrServicesTransferredAtPointInTimeMember Member documentation This member stands for goods or services transferred to customers at a point in time. [Refer: Performance obligations satisfied at point in time [member]] IFRS 15.B89 f Example
ifrs-full GoodsOrServicesTransferredOverTimeMember Member label Goods or services transferred over time [member] IFRS 15.B89 f Example
ifrs-full GoodsOrServicesTransferredOverTimeMember Member documentation This member stands for goods or services transferred to customers over time. [Refer: Performance obligations satisfied over time [member]] IFRS 15.B89 f Example
ifrs-full GoodsSoldDirectlyToConsumersMember Member label Goods sold directly to consumers [member] IFRS 15.B89 g Example
ifrs-full GoodsSoldDirectlyToConsumersMember Member documentation This member stands for goods sold directly to consumers. IFRS 15.B89 g Example
ifrs-full GoodsSoldThroughIntermediariesMember Member label Goods sold through intermediaries [member] IFRS 15.B89 g Example
ifrs-full GoodsSoldThroughIntermediariesMember Member documentation This member stands for goods sold through intermediaries. IFRS 15.B89 g Example
ifrs-full Goodwill Monetary, instant, debit label Goodwill IAS 1.54 c Disclosure, IAS 36.134 a Disclosure, IAS 36.135 a Disclosure, IFRS 3.B67 d Disclosure
ifrs-full Goodwill Monetary, instant, debit periodEndLabel Goodwill at end of period IAS 1.54 c Disclosure, IAS 36.134 a Disclosure, IAS 36.135 a Disclosure, IFRS 3.B67 d Disclosure
ifrs-full Goodwill Monetary, instant, debit periodStartLabel Goodwill at beginning of period IAS 1.54 c Disclosure, IAS 36.134 a Disclosure, IAS 36.135 a Disclosure, IFRS 3.B67 d Disclosure
ifrs-full Goodwill Monetary, instant, debit documentation The amount of assets representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognised. [Refer: Total for all business combinations [member]] IAS 1.54 c Disclosure, IAS 36.134 a Disclosure, IAS 36.135 a Disclosure, IFRS 3.B67 d Disclosure
ifrs-full GoodwillDerecognisedWithoutHavingPreviouslyBeenIncludedInDisposalGroupClassifiedAsHeldForSale (Monetary), duration, credit label Goodwill derecognised without having previously been included in disposal group classified as held for sale IFRS 3.B67 d (iv) Disclosure
ifrs-full GoodwillDerecognisedWithoutHavingPreviouslyBeenIncludedInDisposalGroupClassifiedAsHeldForSale (Monetary), duration, credit negatedLabel Goodwill derecognised without having previously been included in disposal group classified as held for sale IFRS 3.B67 d (iv) Disclosure
ifrs-full GoodwillDerecognisedWithoutHavingPreviouslyBeenIncludedInDisposalGroupClassifiedAsHeldForSale (Monetary), duration, credit documentation The amount of goodwill derecognised without having previously been included in a disposal group classified as held for sale. [Refer: Goodwill; Disposal groups classified as held for sale [member]] IFRS 3.B67 d (iv) Disclosure
ifrs-full GoodwillExpectedDeductibleForTaxPurposes Monetary, instant, debit label Goodwill expected to be deductible for tax purposes IFRS 3.B64 k Disclosure
ifrs-full GoodwillExpectedDeductibleForTaxPurposes Monetary, instant, debit documentation The amount of goodwill in a business combination that is expected to be deductible for tax purposes. [Refer: Goodwill; Total for all business combinations [member]] IFRS 3.B64 k Disclosure
ifrs-full GoodwillMember Member label Goodwill [member] IAS 36.127 Example
ifrs-full GoodwillMember Member documentation This member stands for goodwill. [Refer: Goodwill] IAS 36.127 Example
ifrs-full GoodwillRecognisedAsOfAcquisitionDate Monetary, instant, debit label Goodwill recognised as of acquisition date IFRS 3.B64 Example, IFRS 3.IE72 Example
ifrs-full GoodwillRecognisedAsOfAcquisitionDate Monetary, instant, debit documentation The amount recognised as of the business combination’s acquisition date for goodwill. [Refer: Goodwill; Total for all business combinations [member]] IFRS 3.B64 Example, IFRS 3.IE72 Example
ifrs-full GovernmentCustomersMember Member label Government customers [member] IFRS 15.B89 c Example
ifrs-full GovernmentCustomersMember Member documentation This member stands for government customers. [Refer: Government [member]] IFRS 15.B89 c Example
ifrs-full GovernmentDebtInstrumentsHeld Monetary, instant, debit label Government debt instruments held IAS 1.112 c Common practice
ifrs-full GovernmentDebtInstrumentsHeld Monetary, instant, debit documentation The amount of debt instruments, including instruments called debt securities, held by the entity that were issued by a government. [Refer: Debt instruments held; Government [member]] IAS 1.112 c Common practice
ifrs-full GovernmentGrants Monetary, instant, credit label Government grants IAS 1.55 Common practice
ifrs-full GovernmentGrants Monetary, instant, credit documentation The amount of assistance by government in the form of transfers of resources to an entity in return for past or future compliance with certain conditions relating to the operating activities of the entity, recognised as deferred income. They exclude those forms of government assistance that cannot reasonably have a value placed upon them and transactions with government that cannot be distinguished from the normal trading transactions of the entity. [Refer: Deferred income other than contract liabilities; Government [member]] IAS 1.55 Common practice
ifrs-full GovernmentMember Member label Government [member] IFRS 8.34 Disclosure
ifrs-full GovernmentMember Member documentation This member stands for a government, government agencies and similar bodies whether local, national or international. IFRS 8.34 Disclosure
ifrs-full GrossCarryingAmountMember Member label Gross carrying amount [member] IAS 16.73 d Disclosure, IAS 38.118 c Disclosure, IAS 40.79 c Disclosure, IAS 41.54 f Disclosure, IFRS 3.B67 d Disclosure, IFRS 7.35I Disclosure, IFRS 7.35M Disclosure, IFRS 7.35N Example
ifrs-full GrossCarryingAmountMember Member documentation This member stands for the amount at which an asset is recognised before deducting any accumulated depreciation (amortisation) and accumulated impairment losses thereon. [Refer: Depreciation and amortisation expense; Impairment loss] IAS 16.73 d Disclosure, IAS 38.118 c Disclosure, IAS 40.79 c Disclosure, IAS 41.54 f Disclosure, IFRS 3.B67 d Disclosure, IFRS 7.35I Disclosure, IFRS 7.35M Disclosure, IFRS 7.35N Example
ifrs-full GrossContractualAmountsReceivableForAcquiredReceivables Monetary, instant, debit label Gross contractual amounts receivable for acquired receivables IFRS 3.B64 h (ii) Disclosure
ifrs-full GrossContractualAmountsReceivableForAcquiredReceivables Monetary, instant, debit documentation The gross contractual amounts receivable for receivables acquired in business combinations. [Refer: Total for all business combinations [member]] IFRS 3.B64 h (ii) Disclosure
ifrs-full GrossFinancialAssetsSetOffAgainstFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements (Monetary), instant, debit label Gross financial assets set off against financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements IFRS 7.13C b Disclosure
ifrs-full GrossFinancialAssetsSetOffAgainstFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements (Monetary), instant, debit negatedLabel Gross financial assets set off against financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements IFRS 7.13C b Disclosure
ifrs-full GrossFinancialAssetsSetOffAgainstFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements (Monetary), instant, debit documentation The amount of financial assets set off against financial liabilities when an entity: (a) currently has a legally enforceable right to set off the recognised amounts; and (b) intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously. [Refer: Financial assets; Financial liabilities] IFRS 7.13C b Disclosure
ifrs-full GrossFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements Monetary, instant, debit label Gross financial assets subject to offsetting, enforceable master netting arrangements or similar agreements IFRS 7.13C a Disclosure
ifrs-full GrossFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements Monetary, instant, debit documentation The gross amount of recognised financial assets that are subject either to offsetting or to an enforceable master netting arrangement or similar agreement. [Refer: Financial assets] IFRS 7.13C a Disclosure
ifrs-full GrossFinancialLiabilitiesSetOffAgainstFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements (Monetary), instant, credit label Gross financial liabilities set off against financial assets subject to offsetting, enforceable master netting arrangements or similar agreements IFRS 7.13C b Disclosure
ifrs-full GrossFinancialLiabilitiesSetOffAgainstFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements (Monetary), instant, credit negatedLabel Gross financial liabilities set off against financial assets subject to offsetting, enforceable master netting arrangements or similar agreements IFRS 7.13C b Disclosure
ifrs-full GrossFinancialLiabilitiesSetOffAgainstFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements (Monetary), instant, credit documentation The amount of financial liabilities set off against financial assets when an entity: (a) currently has a legally enforceable right to set off the recognised amounts; and (b) intends either to settle on a net basis or to realise the asset and settle the liability simultaneously. [Refer: Financial assets; Financial liabilities] IFRS 7.13C b Disclosure
ifrs-full GrossFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements Monetary, instant, credit label Gross financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements IFRS 7.13C a Disclosure
ifrs-full GrossFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements Monetary, instant, credit documentation The gross amount of recognised financial liabilities that are subject either to offsetting or to an enforceable master netting arrangement or similar agreement. [Refer: Financial liabilities] IFRS 7.13C a Disclosure
ifrs-full GrossLeaseLiabilities Monetary, instant, credit label Gross lease liabilities IFRS 16.58 Disclosure, IFRS 7.B11D a Example
ifrs-full GrossLeaseLiabilities Monetary, instant, credit documentation The amount of contractual undiscounted cash flows in relation to lease liabilities before deducting finance charges. [Refer: Lease liabilities] IFRS 16.58 Disclosure, IFRS 7.B11D a Example
ifrs-full GrossLoanCommitments Monetary, instant, credit label Gross loan commitments IFRS 7.B11D e Example
ifrs-full GrossLoanCommitments Monetary, instant, credit documentation The amount of contractual undiscounted cash flows for gross commitments to receive a loan. IFRS 7.B11D e Example
ifrs-full GrossProfit Monetary, duration, credit label Gross profit IAS 1.103 Example
ifrs-full GrossProfit Monetary, duration, credit netLabel Gross profit IAS 1.103 Example
ifrs-full GrossProfit Monetary, duration, credit documentation The amount of revenue less cost of sales. [Refer: Cost of sales; Revenue] IAS 1.103 Example
ifrs-full GSMLicencesMember Member label GSM licences [member] IAS 38.119 Common practice
ifrs-full GSMLicencesMember Member documentation This member stands for Global System for Mobile Communications licenses. [Refer: Licences and franchises] IAS 38.119 Common practice
ifrs-full GuaranteesMember Member label Guarantees [member] IFRS 7.B33 Example
ifrs-full GuaranteesMember Member documentation This member stands for formal promises, often in writing, in which one party assumes responsibility for another’s debts or responsibilities, or in which the party provides assurance that certain conditions will be fulfilled. IFRS 7.B33 Example
ifrs-full HedgedItemAssets Monetary, instant, debit label Hedged item, assets IFRS 7.24B a (i) Disclosure
ifrs-full HedgedItemAssets Monetary, instant, debit documentation The amount of a hedged item, recognised as an asset. [Refer: Hedged items [domain]] IFRS 7.24B a (i) Disclosure
ifrs-full HedgedItemLiabilities Monetary, instant, credit label Hedged item, liabilities IFRS 7.24B a (i) Disclosure
ifrs-full HedgedItemLiabilities Monetary, instant, credit documentation The amount of a hedged item, recognised as a liability. [Refer: Hedged items [domain]] IFRS 7.24B a (i) Disclosure
ifrs-full HedgedItemsAxis Axis label Hedged items [axis] IFRS 7.24B Disclosure
ifrs-full HedgedItemsAxis Axis 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 7.24B Disclosure
ifrs-full HedgedItemsDomain Domain [default] label Hedged items [domain] IFRS 7.24B Disclosure
ifrs-full HedgedItemsDomain Domain [default] documentation This member stands for hedged items. A hedged item can be a recognised asset or liability, an unrecognised firm commitment, a forecast transaction or a net investment in a foreign operation. The hedged item can be: (a) a single item; or (b) a group of items (subject to paragraphs 6.6.1–6.6.6 and B6.6.1–B6.6.16 of IFRS 9). A hedged item can also be a component of such an item or group of items (see paragraphs 6.3.7 and B6.3.7–B6.3.25 of IFRS 9). This member also represents the standard value for the “Hedged items” axis if no other member is used. IFRS 7.24B Disclosure
ifrs-full HedgeFundInvestmentsMember Member label Hedge fund investments [member] IFRS 13.94 Example, IFRS 13.IE60 Example
ifrs-full HedgeFundInvestmentsMember Member documentation This member stands for investments in hedge funds. IFRS 13.94 Example, IFRS 13.IE60 Example
ifrs-full HedgesOfNetInvestmentInForeignOperationsMember Member label Hedges of net investment in foreign operations [member] IAS 39.86 c Disclosure, IFRS 7.24A Disclosure, IFRS 7.24B Disclosure, IFRS 7.24C Disclosure
ifrs-full HedgesOfNetInvestmentInForeignOperationsMember Member documentation This member stands for hedges of the entity’s monetary items that are receivable from or payable to a foreign operation, for which settlement is neither planned nor likely to occur in the foreseeable future. A foreign operation is an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity. IAS 39.86 c Disclosure, IFRS 7.24A Disclosure, IFRS 7.24B Disclosure, IFRS 7.24C Disclosure
ifrs-full HedgesOfNetInvestmentsInForeignOperationsAbstract label Hedges of net investment in foreign operations [abstract]
ifrs-full HedgingGainsLossesForHedgeOfGroupOfItemsWithOffsettingRiskPositions Monetary, duration, credit label Hedging gains (losses) for hedge of group of items with offsetting risk positions IFRS 7.24C b (vi) Disclosure, IFRS 9.6.6.4 Disclosure
ifrs-full HedgingGainsLossesForHedgeOfGroupOfItemsWithOffsettingRiskPositions Monetary, duration, credit documentation The hedging gains (losses) for hedge of group of items with offsetting risk positions. IFRS 7.24C b (vi) Disclosure, IFRS 9.6.6.4 Disclosure
ifrs-full HedgingInstrumentAssets Monetary, instant, debit label Hedging instrument, assets IFRS 7.24A a Disclosure
ifrs-full HedgingInstrumentAssets Monetary, instant, debit documentation The amount of a hedging instrument, recognised as an asset. [Refer: Hedging instruments [domain]] IFRS 7.24A a Disclosure
ifrs-full HedgingInstrumentLiabilities Monetary, instant, credit label Hedging instrument, liabilities IFRS 7.24A a Disclosure
ifrs-full HedgingInstrumentLiabilities Monetary, instant, credit documentation The amount of a hedging instrument, recognised as a liability. [Refer: Hedging instruments [domain]] IFRS 7.24A a Disclosure
ifrs-full HedgingInstrumentsAxis Axis label Hedging instruments [axis] IFRS 7.23A Disclosure, IFRS 7.24A Disclosure
ifrs-full HedgingInstrumentsAxis Axis 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 7.23A Disclosure, IFRS 7.24A Disclosure
ifrs-full HedgingInstrumentsDomain Domain [default] label Hedging instruments [domain] IFRS 7.23A Disclosure, IFRS 7.24A Disclosure
ifrs-full HedgingInstrumentsDomain Domain [default] documentation This member stands for hedging instruments. A hedging instrument can be a designated: (a) derivative measured at fair value through profit or loss, except for some written options (see paragraph B6.2.4 of IFRS 9); (b) non-derivative financial asset or non-derivative financial liability measured at fair value through profit or loss, unless it is a financial liability designated as at fair value through profit or loss for which the amount of its change in fair value that is attributable to changes in the credit risk of that liability is presented in other comprehensive income in accordance with paragraph 5.7.7 of IFRS 9. For a hedge of foreign currency risk, the foreign currency risk component of a non-derivative financial asset or a non-derivative financial liability may be designated as a hedging instrument provided that it is not an investment in an equity instrument for which an entity has elected to present changes in fair value in other comprehensive income in accordance with paragraph 5.7.5 of IFRS 9. This member also represents the standard value for the “Hedging instruments” axis if no other member is used. IFRS 7.23A Disclosure, IFRS 7.24A Disclosure
ifrs-full HeldtomaturityInvestments Monetary, instant, debit label Held-to-maturity investments Expired 2023-01-01 IFRS 7.8 b Disclosure
ifrs-full HeldtomaturityInvestments Monetary, instant, debit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.8 b Disclosure
ifrs-full HeldtomaturityInvestments Monetary, instant, debit documentation The amount of non-derivative financial assets with fixed or determinable payments and fixed maturity that an entity has the positive intention and ability to hold to maturity other than: (a) those that the entity upon initial recognition designates as at fair value through profit or loss; (b) those that the entity designates as available for sale; and (c) those that meet the definition of loans and receivables. An entity shall not classify any financial assets as held to maturity if the entity has, during the current financial year or during the two preceding financial years, sold or reclassified more than an insignificant amount of held-to-maturity investments before maturity (more than insignificant in relation to the total amount of held-to-maturity investments) other than sales or reclassifications that: (i) are so close to maturity or the financial asset’s call date (for example, less than three months before maturity) that changes in the market rate of interest would not have a significant effect on the financial asset’s fair value; (ii) occur after the entity has collected substantially all of the financial asset’s original principal through scheduled payments or prepayments; or (iii) are attributable to an isolated event that is beyond the entity’s control, is non-recurring and could not have been reasonably anticipated by the entity. [Refer: Derivative financial assets; Held-to-maturity investments; Prepayments] Expired 2023-01-01 IFRS 7.8 b Disclosure
ifrs-full HeldtomaturityInvestmentsCategoryMember Member label Held-to-maturity investments, category [member] Expired 2023-01-01 IFRS 7.8 b Disclosure
ifrs-full HeldtomaturityInvestmentsCategoryMember Member commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.8 b Disclosure
ifrs-full HeldtomaturityInvestmentsCategoryMember Member documentation This member stands for the held-to-maturity investments category of financial assets. [Refer: Held-to-maturity investments] Expired 2023-01-01 IFRS 7.8 b Disclosure
ifrs-full HistoricalVolatilityForSharesMeasurementInputMember Member label Historical volatility for shares, measurement input [member] IFRS 13.B36 b Example
ifrs-full HistoricalVolatilityForSharesMeasurementInputMember Member documentation This member stands for the historical volatility for shares used as a measurement input. IFRS 13.B36 b Example
esef_all https://www.esma.europa.eu/xbrl/role/all/esef_role-000000 role label [000000] Tags that must be applied if corresponding information is present in a report
esef_all https://www.esma.europa.eu/xbrl/role/all/ias_1_role-110000 role label [110000] General information about financial statements
esef_all https://www.esma.europa.eu/xbrl/role/all/ias_1_role-210000 role label [210000] Statement of financial position, current/non-current
esef_all https://www.esma.europa.eu/xbrl/role/all/ias_1_role-220000 role label [220000] Statement of financial position, order of liquidity
esef_all https://www.esma.europa.eu/xbrl/role/all/ias_1_role-310000 role label [310000] Statement of comprehensive income, profit or loss, by function of expense
esef_all https://www.esma.europa.eu/xbrl/role/all/ias_1_role-320000 role label [320000] Statement of comprehensive income, profit or loss, by nature of expense
esef_all https://www.esma.europa.eu/xbrl/role/all/ias_1_role-410000 role label [410000] Statement of comprehensive income, OCI components presented net of tax
esef_all https://www.esma.europa.eu/xbrl/role/all/ias_1_role-420000 role label [420000] Statement of comprehensive income, OCI components presented before tax
esef_all https://www.esma.europa.eu/xbrl/role/all/ias_1_role-610000 role label [610000] Statement of changes in equity
esef_all https://www.esma.europa.eu/xbrl/role/all/ias_1_role-800100 role label [800100] Subclassifications of assets, liabilities and equities
esef_all https://www.esma.europa.eu/xbrl/role/all/ias_1_role-800200 role label [800200] Analysis of income and expense
esef_all https://www.esma.europa.eu/xbrl/role/all/ias_1_role-800400 role label [800400] Statement of changes in equity, additional disclosures
esef_all https://www.esma.europa.eu/xbrl/role/all/ias_1_role-800500 role label [800500] List of notes
esef_all https://www.esma.europa.eu/xbrl/role/all/ias_1_role-800600 role label [800600] List of accounting policies
esef_all https://www.esma.europa.eu/xbrl/role/all/ias_1_role-800610 role label [800610] List of material accounting policy information
esef_all https://www.esma.europa.eu/xbrl/role/all/ias_1_role-810000 role label [810000] Notes – Corporate information and statement of IFRS compliance
esef_all https://www.esma.europa.eu/xbrl/role/all/ias_1_role-861000 role label [861000] Notes – Analysis of other comprehensive income by item
esef_all https://www.esma.europa.eu/xbrl/role/all/ias_1_role-861200 role label [861200] Notes – Share capital, reserves and other equity interest
esef_all https://www.esma.europa.eu/xbrl/role/all/ias_1_role-880000 role label [880000] Notes – Additional information
esef_all https://www.esma.europa.eu/xbrl/role/all/ias_10_role-815000 role label [815000] Notes – Events after reporting period
esef_all https://www.esma.europa.eu/xbrl/role/all/ias_12_role-835110 role label [835110] Notes – Income taxes
esef_all https://www.esma.europa.eu/xbrl/role/all/ias_16_role-822100 role label [822100] Notes – Property, plant and equipment
esef_all https://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480 role label [834480] Notes – Employee benefits
esef_all https://www.esma.europa.eu/xbrl/role/all/ias_2_role-826380 role label [826380] Notes – Inventories
esef_all https://www.esma.europa.eu/xbrl/role/all/ias_20_role-831400 role label [831400] Notes – Government grants
esef_all https://www.esma.europa.eu/xbrl/role/all/ias_21_role-842000 role label [842000] Notes – Effects of changes in foreign exchange rates
esef_all https://www.esma.europa.eu/xbrl/role/all/ias_23_role-836200 role label [836200] Notes – Borrowing costs
esef_all https://www.esma.europa.eu/xbrl/role/all/ias_24_role-818000 role label [818000] Notes – Related party
esef_all https://www.esma.europa.eu/xbrl/role/all/ias_26_role-710000 role label [710000] Statement of changes in net assets available for benefits
esef_all https://www.esma.europa.eu/xbrl/role/all/ias_27_role-825480 role label [825480] Notes – Separate financial statements
esef_all https://www.esma.europa.eu/xbrl/role/all/ias_29_role-816000 role label [816000] Notes – Hyperinflationary reporting
esef_all https://www.esma.europa.eu/xbrl/role/all/ias_33_role-838000 role label [838000] Notes – Earnings per share
esef_all https://www.esma.europa.eu/xbrl/role/all/ias_34_role-813000 role label [813000] Notes – Interim financial reporting
esef_all https://www.esma.europa.eu/xbrl/role/all/ias_36_role-832410 role label [832410] Notes –Impairment of assets
esef_all https://www.esma.europa.eu/xbrl/role/all/ias_37_role-827570 role label [827570] Notes – Other provisions, contingent liabilities and contingent assets
esef_all https://www.esma.europa.eu/xbrl/role/all/ias_38_role-823180 role label [823180] Notes – Intangible assets
esef_all https://www.esma.europa.eu/xbrl/role/all/ias_40_role-825100 role label [825100] Notes – Investment property
esef_all https://www.esma.europa.eu/xbrl/role/all/ias_41_role-824180 role label [824180] Notes – Agriculture
esef_all https://www.esma.europa.eu/xbrl/role/all/ias_7_role-510000 role label [510000] Statement of cash flows, direct method
esef_all https://www.esma.europa.eu/xbrl/role/all/ias_7_role-520000 role label [520000] Statement of cash flows, indirect method
esef_all https://www.esma.europa.eu/xbrl/role/all/ias_7_role-800300 role label [800300] Statement of cash flows, additional disclosures
esef_all https://www.esma.europa.eu/xbrl/role/all/ias_7_role-851100 role label [851100] Notes – Cash flow statement
esef_all https://www.esma.europa.eu/xbrl/role/all/ias_8_role-811000 role label [811000] Notes – Accounting policies, changes in accounting estimates and errors
esef_all https://www.esma.europa.eu/xbrl/role/all/ifric_2_role-868500 role label [868500] Notes – Members’ shares in co-operative entities and similar instruments
esef_all https://www.esma.europa.eu/xbrl/role/all/ifric_5_role-868200 role label [868200] Notes – Rights to interests arising from decommissioning, restoration and environmental rehabilitation funds
esef_all https://www.esma.europa.eu/xbrl/role/all/ifrs_1_role-819100 role label [819100] Notes – First time adoption
esef_all https://www.esma.europa.eu/xbrl/role/all/ifrs_12_role-825700 role label [825700] Notes – Interests in other entities
esef_all https://www.esma.europa.eu/xbrl/role/all/ifrs_13_role-823000 role label [823000] Notes – Fair value measurement
esef_all https://www.esma.europa.eu/xbrl/role/all/ifrs_14_role-824500 role label [824500] Notes – Regulatory deferral accounts
esef_all https://www.esma.europa.eu/xbrl/role/all/ifrs_15_role-831150 role label [831150] Notes – Revenue from contracts with customers
esef_all https://www.esma.europa.eu/xbrl/role/all/ifrs_16_role-832610 role label [832610] Notes – Leases
esef_all https://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600 role label [836600] Notes – Insurance contracts (IFRS 17)
esef_all https://www.esma.europa.eu/xbrl/role/all/ifrs_2_role-834120 role label [834120] Notes – Share-based payment arrangements
esef_all https://www.esma.europa.eu/xbrl/role/all/ifrs_3_role-817000 role label [817000] Notes – Business combinations
esef_all https://www.esma.europa.eu/xbrl/role/all/ifrs_4_role-836500 role label [836500] Notes – Insurance contracts
esef_all https://www.esma.europa.eu/xbrl/role/all/ifrs_5_role-825900 role label [825900] Notes – Non-current asset held for sale and discontinued operations
esef_all https://www.esma.europa.eu/xbrl/role/all/ifrs_6_role-822200 role label [822200] Notes – Exploration for and evaluation of mineral resources
esef_all https://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390 role label [822390] Notes – Financial instruments
esef_all https://www.esma.europa.eu/xbrl/role/all/ifrs_8_role-871100 role label [871100] Notes – Operating segments
esef_all https://www.esma.europa.eu/xbrl/role/all/ifrs_axi_role role label Axis aggregation validations
esef_all https://www.esma.europa.eu/xbrl/role/all/ifrs_axi_periodAdj_role role label Period adjusted Axis aggregation validations
esef_all https://www.esma.europa.eu/xbrl/role/all/ifrs_cro_role role label Cross period validations
esef_all https://www.esma.europa.eu/xbrl/role/all/ifrs_eps_role role label Earnings per share validations
esef_all https://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-901000 role label [901000] Axis – Retrospective application and retrospective restatement
esef_all https://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-901100 role label [901100] Axis – Departure from requirement of IFRS
esef_all https://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-901500 role label [901500] Axis – Creation date
esef_all https://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-903000 role label [903000] Axis – Continuing and discontinued operations
esef_all https://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-904000 role label [904000] Axis – Assets and liabilities classified as held for sale
esef_all https://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-913000 role label [913000] Axis –Consolidated and separate financial statements
esef_all https://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-914000 role label [914000] Axis – Currency in which information is displayed
esef_all https://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-915000 role label [915000] Axis – Cumulative effect at date of initial application
esef_all https://www.esma.europa.eu/xbrl/role/all/sic_29_role-832900 role label [832900] Notes – Service concession arrangements
esef_cor https://www.esma.europa.eu/xbrl/role/cor/esef_con_role role label Context validations
esef_cor https://www.esma.europa.eu/xbrl/role/cor/esef_fac_role role label Fact and footnotes validations
esef_cor https://www.esma.europa.eu/xbrl/role/cor/esef_man_role role label Mandatory mark-up validations
esef_cor https://www.esma.europa.eu/xbrl/role/cor/esef_role-999999 role label [999999] Line items not dimensionally qualified
esef_cor https://www.esma.europa.eu/xbrl/role/cor/ifrs_axi_periodAdj_role role label Period adjusted Axis aggregation validations
esef_cor https://www.esma.europa.eu/xbrl/role/cor/ifrs_equ_role role label Fact equivalence validations
esef_cor https://www.esma.europa.eu/xbrl/role/cor/ifrs_neg1_role role label Negative fact validations 1
esef_cor https://www.esma.europa.eu/xbrl/role/cor/ifrs_neg2_role role label Negative fact validations 2
esef_cor https://www.esma.europa.eu/xbrl/role/cor/ifrs_per_role role label Percentage warnings
esef_cor https://www.esma.europa.eu/xbrl/role/cor/ifrs_pos_role role label Positive fact validations
esef_cor https://www.esma.europa.eu/xbrl/role/cor/ifrs_tech_role role label Technical validations
esef_cor https://www.esma.europa.eu/xbrl/role/cor/ifrs-dim_role-990000 role label [990000] Axis – Defaults
esma_technical http://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsScenario role label Prevents default use of line items (i.e. when not explicitly allowed) for scenario
esma_technical http://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsSegment role label Prevents default use of line items (i.e. when not explicitly allowed) for segment
ifrs-full IdentifiableAssetsAcquiredLiabilitiesAssumed Monetary, instant, debit label Identifiable assets acquired (liabilities assumed) IFRS 3.B64 i Example, IFRS 3.IE72 Example
ifrs-full IdentifiableAssetsAcquiredLiabilitiesAssumed Monetary, instant, debit netLabel Net identifiable assets acquired (liabilities assumed) IFRS 3.B64 i Example, IFRS 3.IE72 Example
ifrs-full IdentifiableAssetsAcquiredLiabilitiesAssumed Monetary, instant, debit documentation The amount recognised as of the acquisition date for net identifiable assets acquired or liabilities assumed in a business combination. [Refer: Total for all business combinations [member]] IFRS 3.B64 i Example, IFRS 3.IE72 Example
ifrs-full IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate Monetary, instant, debit label Identifiable intangible assets recognised as of acquisition date IFRS 3.B64 i Example, IFRS 3.IE72 Example
ifrs-full IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate Monetary, instant, debit documentation The amount recognised as of the acquisition date for identifiable intangible assets acquired in a business combination. [Refer: Intangible assets other than goodwill; Total for all business combinations [member]] IFRS 3.B64 i Example, IFRS 3.IE72 Example
ifrs-full IdentificationOfUnadjustedComparativeInformation Text label Identification of unadjusted comparative information IAS 16.80A Disclosure, IAS 27.18I Disclosure, IAS 38.130I Disclosure, IFRS 10.C6B Disclosure, IFRS 11.C13B Disclosure, IFRS 17.C27 Disclosure
ifrs-full IdentificationOfUnadjustedComparativeInformation Text documentation The identification of unadjusted comparative information in the financial statements. IAS 16.80A Disclosure, IAS 27.18I Disclosure, IAS 38.130I Disclosure, IFRS 10.C6B Disclosure, IFRS 11.C13B Disclosure, IFRS 17.C27 Disclosure
ifrs-full IdentityOfPriceIndex Text label Description of identity of price index IAS 29.39 c Disclosure
ifrs-full IdentityOfPriceIndex Text documentation The description of the identity of the general price index used to restate financial statement information of an entity whose functional currency is the currency of a hyperinflationary economy. IAS 29.39 c Disclosure
ifrs-full IFRS17Member Member label IFRS 17 [member] Expiry date 2025-01-01 IFRS 17.C1 Disclosure, IFRS 17.C3 Common practice
ifrs-full IFRS17Member Member documentation This member stands for IFRS 17 Insurance Contracts. Expiry date 2025-01-01 IFRS 17.C1 Disclosure, IFRS 17.C3 Common practice
ifrs-full IFRS9Member Member label IFRS 9 [member] IFRS 17.C28D Common practice, IFRS 9.7.2.12 Common practice, IFRS 9.7.2.13 Common practice, IFRS 9.7.2.15 Common practice, IFRS 9.7.2.33 Common practice, IFRS 9.7.2.40 Common practice, IFRS 9.7.2.46 Common practice, IFRS 9.7.2.7 Common practice
ifrs-full IFRS9Member Member documentation This member stands for IFRS 9 Financial Instruments. IFRS 17.C28D Common practice, IFRS 9.7.2.12 Common practice, IFRS 9.7.2.13 Common practice, IFRS 9.7.2.15 Common practice, IFRS 9.7.2.33 Common practice, IFRS 9.7.2.40 Common practice, IFRS 9.7.2.46 Common practice, IFRS 9.7.2.7 Common practice
ifrs-full IFRSsMember Member [default] label IFRSs [member] IFRS 1.24 Disclosure
ifrs-full IFRSsMember Member [default] documentation This member stands for Standards and Interpretations issued by the International Accounting Standards Board (IASB), which comprise (a) International Financial Reporting Standards; (b) International Accounting Standards; (c) IFRIC Interpretations; and (d) SIC Interpretations. It also represents the standard value for the “Financial effect of transition from previous GAAP to IFRSs” axis if no other member is used. IFRS 1.24 Disclosure
ifrs-full ImmatureBiologicalAssetsMember Member label Immature biological assets [member] IAS 41.43 Example
ifrs-full ImmatureBiologicalAssetsMember Member documentation This member stands for immature biological assets. Immature biological assets are those that have not attained harvestable specifications (for consumable biological assets) or are not able to sustain regular harvests (for bearer biological assets). [Refer: Biological assets] IAS 41.43 Example
ifrs-full ImpactOfInitialApplicationOfNewIFRSIsNotKnownOrReasonablyEstimable True/False label Impact of initial application of new IFRS is not known or reasonably estimable IAS 8.31 e (ii) Example
ifrs-full ImpactOfInitialApplicationOfNewIFRSIsNotKnownOrReasonablyEstimable True/False 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. IAS 8.31 e (ii) Example
ifrs-full ImpactOfInitialApplicationOfNewIFRSIsNotKnownOrReasonablyEstimable True/False documentation Indicates (true false) whether the impact of the initial application of a new IFRS is not known or reasonably estimable. IAS 8.31 e (ii) Example
ifrs-full ImpairmentLoss Monetary, duration, debit label Impairment loss IAS 36.130 b Disclosure, IAS 36.130 d (ii) Disclosure
ifrs-full ImpairmentLoss Monetary, duration, debit documentation The amount recognised as a reduction of the carrying amount of an asset or cash-generating unit to its recoverable amount. [Refer: Carrying amount [member]] IAS 36.130 b Disclosure, IAS 36.130 d (ii) Disclosure
ifrs-full ImpairmentLossAssetsRecognisedFromCostsIncurredToObtainOrFulfilContractsWithCustomers Monetary, duration, debit label Impairment loss, assets recognised from costs incurred to obtain or fulfil contracts with customers IFRS 15.128 b Disclosure
ifrs-full ImpairmentLossAssetsRecognisedFromCostsIncurredToObtainOrFulfilContractsWithCustomers Monetary, duration, debit documentation The amount of impairment loss 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; Impairment loss] IFRS 15.128 b Disclosure
ifrs-full ImpairmentLossImpairmentGainAndReversalOfImpairmentLossDeterminedInAccordanceWithIFRS9 (Monetary), duration, debit label Impairment loss (impairment gain and reversal of impairment loss) determined in accordance with IFRS 9 IAS 1.82 ba Disclosure
ifrs-full ImpairmentLossImpairmentGainAndReversalOfImpairmentLossDeterminedInAccordanceWithIFRS9 (Monetary), duration, debit negatedLabel Impairment gain and reversal of impairment loss (impairment loss) determined in accordance with IFRS 9 IAS 1.82 ba Disclosure
ifrs-full ImpairmentLossImpairmentGainAndReversalOfImpairmentLossDeterminedInAccordanceWithIFRS9 (Monetary), duration, debit documentation The amount of impairment loss, impairment gain or reversal of impairment loss that is recognised in profit or loss in accordance with paragraph 5.5.8 of IFRS 9 and that arises from applying the impairment requirements in Section 5.5 of IFRS 9. IAS 1.82 ba Disclosure
ifrs-full ImpairmentLossOnFinancialAssets Monetary, duration, debit label Impairment loss on financial assets Expired 2023-01-01 IFRS 7.20 e Disclosure
ifrs-full ImpairmentLossOnFinancialAssets Monetary, duration, debit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.20 e Disclosure
ifrs-full ImpairmentLossOnFinancialAssets Monetary, duration, debit documentation The amount of impairment loss on financial assets. [Refer: Financial assets; Impairment loss] Expired 2023-01-01 IFRS 7.20 e Disclosure
ifrs-full ImpairmentLossOnReceivablesOrContractAssetsArisingFromContractsWithCustomers Monetary, duration, debit label Impairment loss on receivables or contract assets arising from contracts with customers IFRS 15.113 b Disclosure
ifrs-full ImpairmentLossOnReceivablesOrContractAssetsArisingFromContractsWithCustomers Monetary, duration, debit documentation The amount of impairment loss on receivables or contract assets arising from contracts with customers. [Refer: Contract assets; Impairment loss; Receivables from contracts with customers] IFRS 15.113 b Disclosure
ifrs-full ImpairmentLossRecognisedInOtherComprehensiveIncome Monetary, duration, debit label Impairment loss recognised in other comprehensive income IAS 36.126 c Disclosure, IAS 36.129 a Disclosure
ifrs-full ImpairmentLossRecognisedInOtherComprehensiveIncome Monetary, duration, debit documentation The amount of impairment loss recognised in other comprehensive income. Impairment loss on a revalued asset is recognised in other comprehensive income to the extent that the impairment loss does not exceed the amount in the revaluation surplus for that same asset. [Refer: Impairment loss; Revaluation surplus; Other comprehensive income] IAS 36.126 c Disclosure, IAS 36.129 a Disclosure
ifrs-full ImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsOtherThanGoodwill (Monetary), duration label Impairment loss recognised in other comprehensive income, intangible assets other than goodwill IAS 38.118 e (iii) Disclosure
ifrs-full ImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsOtherThanGoodwill (Monetary), duration negatedLabel Impairment loss recognised in other comprehensive income, intangible assets other than goodwill IAS 38.118 e (iii) Disclosure
ifrs-full ImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsOtherThanGoodwill (Monetary), duration 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]] IAS 38.118 e (iii) Disclosure
ifrs-full ImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsOtherThanGoodwill (Monetary), duration documentation The amount of impairment loss recognised in other comprehensive income for intangible assets other than goodwill. [Refer: Impairment loss recognised in other comprehensive income; Intangible assets other than goodwill] IAS 38.118 e (iii) Disclosure
ifrs-full ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment (Monetary), duration label Impairment loss recognised in other comprehensive income, property, plant and equipment IAS 16.73 e (iv) Disclosure
ifrs-full ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment (Monetary), duration negatedLabel Impairment loss recognised in other comprehensive income, property, plant and equipment IAS 16.73 e (iv) Disclosure
ifrs-full ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment (Monetary), duration 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]] IAS 16.73 e (iv) Disclosure
ifrs-full ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment (Monetary), duration documentation The amount of impairment loss recognised in other comprehensive income for property, plant and equipment. [Refer: Impairment loss recognised in other comprehensive income; Property, plant and equipment] IAS 16.73 e (iv) Disclosure
ifrs-full ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipmentIncludingRightofuseAssets (Monetary), duration label Impairment loss recognised in other comprehensive income, property, plant and equipment including right-of-use assets IAS 16.73 e Common practice
ifrs-full ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipmentIncludingRightofuseAssets (Monetary), duration negatedLabel Impairment loss recognised in other comprehensive income, property, plant and equipment including right-of-use assets IAS 16.73 e Common practice
ifrs-full ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipmentIncludingRightofuseAssets (Monetary), duration 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]] IAS 16.73 e Common practice
ifrs-full ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipmentIncludingRightofuseAssets (Monetary), duration documentation The amount of impairment loss recognised in other comprehensive income for property, plant and equipment including right-of-use assets. [Refer: Impairment loss recognised in other comprehensive income; Property, plant and equipment including right-of-use assets] IAS 16.73 e Common practice
ifrs-full ImpairmentLossRecognisedInOtherComprehensiveIncomeRightofuseAssets (Monetary), duration label Impairment loss recognised in other comprehensive income, right-of-use assets IAS 16.73 e Common practice
ifrs-full ImpairmentLossRecognisedInOtherComprehensiveIncomeRightofuseAssets (Monetary), duration negatedLabel Impairment loss recognised in other comprehensive income, right-of-use assets IAS 16.73 e Common practice
ifrs-full ImpairmentLossRecognisedInOtherComprehensiveIncomeRightofuseAssets (Monetary), duration documentation The amount of impairment loss recognised in other comprehensive income for right-of-use assets. [Refer: Impairment loss recognised in other comprehensive income; Right-of-use assets] IAS 16.73 e Common practice
ifrs-full ImpairmentLossRecognisedInProfitOrLoss Monetary, duration, debit label Impairment loss recognised in profit or loss IAS 36.126 a Disclosure, IAS 36.129 a Disclosure
ifrs-full ImpairmentLossRecognisedInProfitOrLoss Monetary, duration, debit documentation The amount of impairment loss recognised in profit or loss. [Refer: Impairment loss; Profit (loss)] IAS 36.126 a Disclosure, IAS 36.129 a Disclosure
ifrs-full ImpairmentLossRecognisedInProfitOrLossBiologicalAssets (Monetary), duration label Impairment loss recognised in profit or loss, biological assets IAS 41.55 a Disclosure
ifrs-full ImpairmentLossRecognisedInProfitOrLossBiologicalAssets (Monetary), duration negatedLabel Impairment loss recognised in profit or loss, biological assets IAS 41.55 a Disclosure
ifrs-full ImpairmentLossRecognisedInProfitOrLossBiologicalAssets (Monetary), duration 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]] IAS 41.55 a Disclosure
ifrs-full ImpairmentLossRecognisedInProfitOrLossBiologicalAssets (Monetary), duration documentation The amount of impairment loss recognised in profit or loss for biological assets. [Refer: Impairment loss recognised in profit or loss; Biological assets] IAS 41.55 a Disclosure
ifrs-full ImpairmentLossRecognisedInProfitOrLossGoodwill (Monetary), duration label Impairment loss recognised in profit or loss, goodwill IFRS 3.B67 d (v) Disclosure
ifrs-full ImpairmentLossRecognisedInProfitOrLossGoodwill (Monetary), duration negatedLabel Impairment loss recognised in profit or loss, goodwill IFRS 3.B67 d (v) Disclosure
ifrs-full ImpairmentLossRecognisedInProfitOrLossGoodwill (Monetary), duration 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]] IFRS 3.B67 d (v) Disclosure
ifrs-full ImpairmentLossRecognisedInProfitOrLossGoodwill (Monetary), duration documentation The amount of impairment loss recognised in profit or loss for goodwill. [Refer: Impairment loss recognised in profit or loss; Goodwill] IFRS 3.B67 d (v) Disclosure
ifrs-full ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill (Monetary), duration label Impairment loss recognised in profit or loss, intangible assets and goodwill IAS 38.118 e (iv) Common practice
ifrs-full ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill (Monetary), duration negatedLabel Impairment loss recognised in profit or loss, intangible assets and goodwill IAS 38.118 e (iv) Common practice
ifrs-full ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill (Monetary), duration 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]] IAS 38.118 e (iv) Common practice
ifrs-full ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill (Monetary), duration documentation The amount of impairment loss recognised in profit or loss for intangible assets and goodwill. [Refer: Impairment loss recognised in profit or loss; Intangible assets and goodwill] IAS 38.118 e (iv) Common practice
ifrs-full ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill (Monetary), duration label Impairment loss recognised in profit or loss, intangible assets other than goodwill IAS 38.118 e (iv) Disclosure
ifrs-full ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill (Monetary), duration negatedLabel Impairment loss recognised in profit or loss, intangible assets other than goodwill IAS 38.118 e (iv) Disclosure
ifrs-full ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill (Monetary), duration 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]] IAS 38.118 e (iv) Disclosure
ifrs-full ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill (Monetary), duration documentation The amount of impairment loss recognised in profit or loss for intangible assets other than goodwill. [Refer: Impairment loss recognised in profit or loss; Intangible assets other than goodwill] IAS 38.118 e (iv) Disclosure
ifrs-full ImpairmentLossRecognisedInProfitOrLossInvestmentProperty (Monetary), duration label Impairment loss recognised in profit or loss, investment property IAS 40.76 g Disclosure, IAS 40.79 d (v) Disclosure
ifrs-full ImpairmentLossRecognisedInProfitOrLossInvestmentProperty (Monetary), duration negatedLabel Impairment loss recognised in profit or loss, investment property IAS 40.76 g Disclosure, IAS 40.79 d (v) Disclosure
ifrs-full ImpairmentLossRecognisedInProfitOrLossInvestmentProperty (Monetary), duration 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]] IAS 40.76 g Disclosure, IAS 40.79 d (v) Disclosure
ifrs-full ImpairmentLossRecognisedInProfitOrLossInvestmentProperty (Monetary), duration documentation The amount of impairment loss recognised in profit or loss for investment property. [Refer: Impairment loss recognised in profit or loss; Investment property] IAS 40.76 g Disclosure, IAS 40.79 d (v) Disclosure
ifrs-full ImpairmentLossRecognisedInProfitOrLossLoansAndAdvances Monetary, duration label Impairment loss recognised in profit or loss, loans and advances IAS 1.85 Common practice
ifrs-full ImpairmentLossRecognisedInProfitOrLossLoansAndAdvances Monetary, duration 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]] IAS 1.85 Common practice
ifrs-full ImpairmentLossRecognisedInProfitOrLossLoansAndAdvances Monetary, duration documentation The amount of impairment loss recognised in profit or loss for loans and advances. [Refer: Impairment loss recognised in profit or loss] IAS 1.85 Common practice
ifrs-full ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment Monetary, duration label Impairment loss recognised in profit or loss, property, plant and equipment IAS 16.73 e (v) Disclosure, IAS 1.98 a Disclosure
ifrs-full ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment Monetary, duration negatedLabel Impairment loss recognised in profit or loss, property, plant and equipment IAS 16.73 e (v) Disclosure, IAS 1.98 a Disclosure
ifrs-full ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment Monetary, duration 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]] IAS 16.73 e (v) Disclosure, IAS 1.98 a Disclosure
ifrs-full ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment Monetary, duration documentation The amount of impairment loss recognised in profit or loss for property, plant and equipment. [Refer: Impairment loss recognised in profit or loss; Property, plant and equipment] IAS 16.73 e (v) Disclosure, IAS 1.98 a Disclosure
ifrs-full ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipmentIncludingRightofuseAssets (Monetary), duration label Impairment loss recognised in profit or loss, property, plant and equipment including right-of-use assets IAS 16.73 e Common practice
ifrs-full ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipmentIncludingRightofuseAssets (Monetary), duration negatedLabel Impairment loss recognised in profit or loss, property, plant and equipment including right-of-use assets IAS 16.73 e Common practice
ifrs-full ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipmentIncludingRightofuseAssets (Monetary), duration 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]] IAS 16.73 e Common practice
ifrs-full ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipmentIncludingRightofuseAssets (Monetary), duration documentation The amount of impairment loss recognised in profit or loss for property, plant and equipment including right-of-use assets. [Refer: Impairment loss recognised in profit or loss; Property, plant and equipment including right-of-use assets] IAS 16.73 e Common practice
ifrs-full ImpairmentLossRecognisedInProfitOrLossRightofuseAssets (Monetary), duration label Impairment loss recognised in profit or loss, right-of-use assets IAS 16.73 e Common practice
ifrs-full ImpairmentLossRecognisedInProfitOrLossRightofuseAssets (Monetary), duration negatedLabel Impairment loss recognised in profit or loss, right-of-use assets IAS 16.73 e Common practice
ifrs-full ImpairmentLossRecognisedInProfitOrLossRightofuseAssets (Monetary), duration documentation The amount of impairment loss recognised in profit or loss for right-of-use assets. [Refer: Impairment loss recognised in profit or loss; Right-of-use assets] IAS 16.73 e Common practice
ifrs-full ImpairmentLossRecognisedInProfitOrLossTradeReceivables Monetary, duration, debit label Impairment loss recognised in profit or loss, trade receivables IAS 1.112 c Common practice
ifrs-full ImpairmentLossRecognisedInProfitOrLossTradeReceivables Monetary, duration, debit documentation The amount of impairment loss recognised in profit or loss for trade receivables. [Refer: Impairment loss recognised in profit or loss; Trade receivables] IAS 1.112 c Common practice
ifrs-full ImpairmentLossReversalOfImpairmentLossOnTradeReceivablesAbstract label Impairment loss (reversal of impairment loss) on trade receivables [abstract]
ifrs-full ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss (Monetary), duration, debit label Impairment loss (reversal of impairment loss) recognised in profit or loss IAS 1.99 Disclosure
ifrs-full ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss (Monetary), duration, debit negatedLabel Reversal of impairment loss (impairment loss) recognised in profit or loss IAS 1.99 Disclosure
ifrs-full ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss (Monetary), duration, debit documentation The amount of impairment loss or reversal of impairment loss recognised in profit or loss. [Refer: Impairment loss recognised in profit or loss; Reversal of impairment loss recognised in profit or loss] IAS 1.99 Disclosure
ifrs-full ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances Monetary, duration, debit label Impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances IAS 1.85 Common practice
ifrs-full ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances Monetary, duration, debit netLabel Net impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances IAS 1.85 Common practice
ifrs-full ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances Monetary, duration, debit documentation The amount of impairment loss or reversal of impairment loss recognised in profit or loss for loans and advances. [Refer: Impairment loss recognised in profit or loss; Reversal of impairment loss recognised in profit or loss] IAS 1.85 Common practice
ifrs-full ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvancesAbstract label Impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances [abstract]
ifrs-full ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivables Monetary, duration, debit label Impairment loss (reversal of impairment loss) recognised in profit or loss, trade receivables IAS 1.112 c Common practice
ifrs-full ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivables Monetary, duration, debit netLabel Net impairment loss (reversal of impairment loss) recognised in profit or loss, trade receivables IAS 1.112 c Common practice
ifrs-full ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivables Monetary, duration, debit documentation The amount of impairment loss or reversal of impairment loss recognised in profit or loss for trade receivables. [Refer: Impairment loss recognised in profit or loss; Reversal of impairment loss recognised in profit or loss; Trade receivables] IAS 1.112 c Common practice
ifrs-full ImpairmentOfFinancialAssetsAxis Axis label Impairment of financial assets [axis] Expired 2023-01-01 IFRS 7.37 Disclosure
ifrs-full ImpairmentOfFinancialAssetsAxis Axis commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.37 Disclosure
ifrs-full ImpairmentOfFinancialAssetsAxis Axis 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. Expired 2023-01-01 IFRS 7.37 Disclosure
ifrs-full ImpairmentOfFinancialAssetsDomain Domain [default] label Impairment of financial assets [domain] Expired 2023-01-01 IFRS 7.37 Disclosure
ifrs-full ImpairmentOfFinancialAssetsDomain Domain [default] commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.37 Disclosure
ifrs-full ImpairmentOfFinancialAssetsDomain Domain [default] documentation This member stands for the standard value for the “Impairment of financial assets” axis if no other member is used. Expired 2023-01-01 IFRS 7.37 Disclosure
ifrs-full ImpairmentRequirementsHaveBeenAppliedInClassificationOverlay True/False label Impairment requirements have been applied in classification overlay IFRS 17.C28E a Disclosure
ifrs-full ImpairmentRequirementsHaveBeenAppliedInClassificationOverlay True/False 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. IFRS 17.C28E a Disclosure
ifrs-full ImpairmentRequirementsHaveBeenAppliedInClassificationOverlay True/False documentation Indicates (true false) whether the impairment requirements in Section 5.5 of IFRS 9 Financial Instruments have been applied in classification overlay. IFRS 17.C28E a Disclosure
ifrs-full ImplicationsOfSurplusOrDeficitOnMultiemployerPlanForEntity Text label Description of implications of surplus or deficit on multi-employer or state plan for entity IAS 19.148 d (iv) Disclosure
ifrs-full ImplicationsOfSurplusOrDeficitOnMultiemployerPlanForEntity Text documentation The description of the implications for the entity of a surplus or deficit in a multi-employer or state plan that may affect the amount of future contributions. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]] IAS 19.148 d (iv) Disclosure
ifrs-full InAccordanceWithIFRS9Member Member label In accordance with IFRS 9 [member] IAS 27.16 c Disclosure, IAS 27.17 c Disclosure
ifrs-full InAccordanceWithIFRS9Member Member documentation This member stands for investments in subsidiaries, joint ventures, and associates accounted for in accordance with IFRS 9 in the separate financial statements. IAS 27.16 c Disclosure, IAS 27.17 c Disclosure
ifrs-full IncomeApproachMember Member label Income approach [member] IAS 36.130 f (ii) Disclosure, IAS 36.134 e Disclosure, IFRS 13.62 Example, IFRS 13.93 d Disclosure
ifrs-full IncomeApproachMember Member documentation This member stands for valuation techniques that convert future amounts (for example, cash flows or income and expenses) to a single current (i.e. discounted) amount. The fair value measurement is determined on the basis of the value indicated by current market expectations about those future amounts. IAS 36.130 f (ii) Disclosure, IAS 36.134 e Disclosure, IFRS 13.62 Example, IFRS 13.93 d Disclosure
ifrs-full IncomeArisingFromExplorationForAndEvaluationOfMineralResources Monetary, duration, credit label Income arising from exploration for and evaluation of mineral resources IFRS 6.24 b Disclosure
ifrs-full IncomeArisingFromExplorationForAndEvaluationOfMineralResources Monetary, duration, credit documentation The amount of income 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 6.24 b Disclosure
ifrs-full IncomeCapitalisationMember Member label Income capitalisation [member] IFRS 13.93 d Common practice
ifrs-full IncomeCapitalisationMember Member documentation This member stands for a valuation technique consistent with the income approach. Capitalising is a process applied to an amount representing some measure of economic income in order to convert that economic income amount to an estimate of present value. IFRS 13.93 d Common practice
ifrs-full IncomeExpenseGainsOrLossesOfFinancialInstrumentsAbstract label Income, expense, gains or losses of financial instruments [abstract]
ifrs-full IncomeExpensesFromReinsuranceContractsHeldOtherThanFinanceIncomeExpenses Monetary, duration, credit label Income (expenses) from reinsurance contracts held, other than finance income (expenses) IAS 1.82 ac Disclosure, IFRS 17.86 Disclosure
ifrs-full IncomeExpensesFromReinsuranceContractsHeldOtherThanFinanceIncomeExpenses Monetary, duration, credit netLabel Net income (expenses) from reinsurance contracts held, other than finance income (expenses) IAS 1.82 ac Disclosure, IFRS 17.86 Disclosure
ifrs-full IncomeExpensesFromReinsuranceContractsHeldOtherThanFinanceIncomeExpenses Monetary, duration, credit documentation The amount of income (expenses) from a group of reinsurance contracts held, other than finance income (expenses). [Refer: Reinsurance contracts held [member]] IAS 1.82 ac Disclosure, IFRS 17.86 Disclosure
ifrs-full IncomeExpensesFromReinsuranceContractsHeldOtherThanFinanceIncomeExpensesAbstract label Income (expenses) from reinsurance contracts held, other than finance income (expenses) [abstract]
ifrs-full IncomeFromAmountsRecoveredFromReinsurer Monetary, duration, credit label Income from amounts recovered from reinsurer IFRS 17.86 Disclosure
ifrs-full IncomeFromAmountsRecoveredFromReinsurer Monetary, duration, credit documentation The amount of income from the amounts recovered from the reinsurer. [Refer: Reinsurance contracts held [member]] IFRS 17.86 Disclosure
ifrs-full IncomeFromContinuingInvolvementInDerecognisedFinancialAssets Monetary, duration, credit label Income from continuing involvement in derecognised financial assets IFRS 7.42G b Disclosure
ifrs-full IncomeFromContinuingInvolvementInDerecognisedFinancialAssets Monetary, duration, credit documentation The amount of income recognised from the entity’s continuing involvement in derecognised financial assets (for example, fair value changes in derivative instruments). [Refer: Financial assets; Derivatives [member]] IFRS 7.42G b Disclosure
ifrs-full IncomeFromContinuingInvolvementInDerecognisedFinancialAssetsCumulativelyRecognised Monetary, instant, credit label Income from continuing involvement in derecognised financial assets cumulatively recognised IFRS 7.42G b Disclosure
ifrs-full IncomeFromContinuingInvolvementInDerecognisedFinancialAssetsCumulativelyRecognised Monetary, instant, credit documentation The cumulative amount of income recognised from the entity’s continuing involvement in derecognised financial assets (for example, fair value changes in derivative instruments). [Refer: Income from continuing involvement in derecognised financial assets; Derivatives [member]] IFRS 7.42G b Disclosure
ifrs-full IncomeFromContinuingOperationsAttributableToOwnersOfParent Monetary, duration, credit label Income from continuing operations attributable to owners of parent IFRS 5.33 d Disclosure
ifrs-full IncomeFromContinuingOperationsAttributableToOwnersOfParent Monetary, duration, credit documentation The amount of income from continuing operations attributable to owners of the parent. [Refer: Continuing operations, unless line item indicates otherwise [member]] IFRS 5.33 d Disclosure
ifrs-full IncomeFromDiscontinuedOperationsAttributableToOwnersOfParent Monetary, duration, credit label Income from discontinued operations attributable to owners of parent IFRS 5.33 d Disclosure
ifrs-full IncomeFromDiscontinuedOperationsAttributableToOwnersOfParent Monetary, duration, credit documentation The amount of income from discontinued operations attributable to owners of the parent. [Refer: Discontinued operations [member]] IFRS 5.33 d Disclosure
ifrs-full IncomeFromFinesAndPenalties Monetary, duration, credit label Income from fines and penalties IAS 1.112 c Common practice
ifrs-full IncomeFromFinesAndPenalties Monetary, duration, credit documentation The amount of income arising from fines and penalties. IAS 1.112 c Common practice
ifrs-full IncomeFromGovernmentGrantsRelatedToAgriculturalActivity Monetary, duration, credit label Income from government grants related to agricultural activity IAS 41.57 a Common practice
ifrs-full IncomeFromGovernmentGrantsRelatedToAgriculturalActivity Monetary, duration, credit documentation The amount of income from government grants related to agricultural activities. [Refer: Government grants] IAS 41.57 a Common practice
ifrs-full IncomeFromReimbursementsUnderInsurancePolicies Monetary, duration, credit label Income from reimbursements under insurance policies IAS 1.112 c Common practice
ifrs-full IncomeFromReimbursementsUnderInsurancePolicies Monetary, duration, credit documentation The amount of income recognised from the reimbursement of a claim as a result of the occurrence of an insured event covered by an insurance contract. IAS 1.112 c Common practice
ifrs-full IncomeFromStructuredEntities Monetary, duration, credit label Income from structured entities IFRS 12.27 b Disclosure
ifrs-full IncomeFromStructuredEntities Monetary, duration, credit documentation The amount of income from structured entities including recurring and non-recurring fees, interest, dividends, gains or losses on the remeasurement or derecognition of interests in structured entities and gains or losses from the transfer of assets and liabilities to the structured entity. [Refer: Total for all unconsolidated structured entities [member]] IFRS 12.27 b Disclosure
ifrs-full IncomeFromSubleasingRightofuseAssets Monetary, duration, credit label Income from subleasing right-of-use assets IFRS 16.53 f Disclosure
ifrs-full IncomeFromSubleasingRightofuseAssets Monetary, duration, credit documentation The amount of income from subleasing right-of-use assets. Sublease is a transaction for which an underlying asset is re-leased by a lessee (“intermediate lessor”) to a third party, and the lease (“head lease”) between the head lessor and lessee remains in effect. [Refer: Right-of-use assets] IFRS 16.53 f Disclosure
ifrs-full IncomeOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome Monetary, duration, credit label Income on financial assets reclassified out of available-for-sale financial assets recognised in profit or loss Expired 2023-01-01 IFRS 7.12A e Disclosure
ifrs-full IncomeOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome Monetary, duration, credit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.12A e Disclosure
ifrs-full IncomeOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome Monetary, duration, credit documentation The amount of income recognised in profit or loss on financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income] Expired 2023-01-01 IFRS 7.12A e Disclosure
ifrs-full IncomeOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss Monetary, duration, credit label Income on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss Expired 2023-01-01 IFRS 7.12A e Disclosure
ifrs-full IncomeOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss Monetary, duration, credit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.12A e Disclosure
ifrs-full IncomeOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss Monetary, duration, credit documentation The amount of income recognised in profit or loss on financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss] Expired 2023-01-01 IFRS 7.12A e Disclosure
ifrs-full IncomeRelatingToVariableLeasePaymentsForOperatingLeasesThatDoNotDependOnIndexOrRate Monetary, duration, credit label Income relating to variable lease payments for operating leases that do not depend on index or rate IFRS 16.90 b Disclosure
ifrs-full IncomeRelatingToVariableLeasePaymentsForOperatingLeasesThatDoNotDependOnIndexOrRate Monetary, duration, credit documentation The amount of income relating to variable lease payments for operating leases that do not depend on an index or a rate. Variable lease payments are the portion of payments made by a lessee to a lessor for the right to use an underlying asset during the lease term that varies because of changes in facts or circumstances occurring after the commencement date, other than the passage of time. IFRS 16.90 b Disclosure
ifrs-full IncomeRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfNetInvestmentInFinanceLease Monetary, duration, credit label Income relating to variable lease payments not included in measurement of net investment in finance lease IFRS 16.90 a (iii) Disclosure
ifrs-full IncomeRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfNetInvestmentInFinanceLease Monetary, duration, credit documentation The amount of income relating to variable lease payments not included in the measurement of the net investment in the finance lease. Variable lease payments are the portion of payments made by a lessee to a lessor for the right to use an underlying asset during the lease term that varies because of changes in facts or circumstances occurring after the commencement date, other than the passage of time. [Refer: Net investment in finance lease] IFRS 16.90 a (iii) Disclosure
ifrs-full IncomeStatementAbstract label Profit or loss [abstract]
ifrs-full IncomeTaxConsequencesOfDividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueNotRecognisedAsLiability Monetary, duration label Income tax consequences of dividends proposed or declared before financial statements authorised for issue not recognised as liability IAS 12.81 i Disclosure
ifrs-full IncomeTaxConsequencesOfDividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueNotRecognisedAsLiability Monetary, duration documentation The amount of income tax consequences of dividends to shareholders of the entity that were proposed or declared after the reporting period but before the financial statements were authorised for issue, and are not recognised as a liability in the financial statements. IAS 12.81 i Disclosure
ifrs-full IncomeTaxesPaidClassifiedAsOperatingActivities Monetary, duration, credit label Income taxes paid, classified as operating activities IAS 7.35 Common practice
ifrs-full IncomeTaxesPaidClassifiedAsOperatingActivities Monetary, duration, credit documentation The cash outflow for income taxes paid, classified as operating activities. IAS 7.35 Common practice
ifrs-full IncomeTaxesPaidRefund Monetary, duration, credit label Income taxes paid (refund) IAS 7.35 Disclosure
ifrs-full IncomeTaxesPaidRefund Monetary, duration, credit totalLabel Total income taxes paid (refund) IAS 7.35 Disclosure
ifrs-full IncomeTaxesPaidRefund Monetary, duration, credit documentation The cash flows from income taxes paid or refunded. IAS 7.35 Disclosure
ifrs-full IncomeTaxesPaidRefundAbstract label Income taxes paid (refund) [abstract]
ifrs-full IncomeTaxesPaidRefundClassifiedAsFinancingActivities (Monetary), duration, credit label Income taxes paid (refund), classified as financing activities IAS 7.14 f Example, IAS 7.35 Disclosure
ifrs-full IncomeTaxesPaidRefundClassifiedAsFinancingActivities (Monetary), duration, credit negatedTerseLabel Income taxes refund (paid) IAS 7.14 f Example, IAS 7.35 Disclosure
ifrs-full IncomeTaxesPaidRefundClassifiedAsFinancingActivities (Monetary), duration, credit documentation The cash flows from income taxes paid or refunded, classified as financing activities. [Refer: Income taxes paid (refund)] IAS 7.14 f Example, IAS 7.35 Disclosure
ifrs-full IncomeTaxesPaidRefundClassifiedAsInvestingActivities (Monetary), duration, credit label Income taxes paid (refund), classified as investing activities IAS 7.14 f Example, IAS 7.35 Disclosure
ifrs-full IncomeTaxesPaidRefundClassifiedAsInvestingActivities (Monetary), duration, credit negatedTerseLabel Income taxes refund (paid) IAS 7.14 f Example, IAS 7.35 Disclosure
ifrs-full IncomeTaxesPaidRefundClassifiedAsInvestingActivities (Monetary), duration, credit documentation The cash flows from income taxes paid or refunded, classified as investing activities. [Refer: Income taxes paid (refund)] IAS 7.14 f Example, IAS 7.35 Disclosure
ifrs-full IncomeTaxesPaidRefundClassifiedAsOperatingActivities (Monetary), duration, credit label Income taxes paid (refund), classified as operating activities IAS 7.14 f Example, IAS 7.35 Disclosure
ifrs-full IncomeTaxesPaidRefundClassifiedAsOperatingActivities (Monetary), duration, credit negatedTerseLabel Income taxes refund (paid) IAS 7.14 f Example, IAS 7.35 Disclosure
ifrs-full IncomeTaxesPaidRefundClassifiedAsOperatingActivities (Monetary), duration, credit documentation The cash flows from income taxes paid or refunded, classified as operating activities. [Refer: Income taxes paid (refund)] IAS 7.14 f Example, IAS 7.35 Disclosure
ifrs-full IncomeTaxesRefundClassifiedAsOperatingActivities Monetary, duration, debit label Income taxes refund, classified as operating activities IAS 7.35 Common practice
ifrs-full IncomeTaxesRefundClassifiedAsOperatingActivities Monetary, duration, debit documentation The cash inflow from income taxes refunded, classified as operating activities. IAS 7.35 Common practice
ifrs-full IncomeTaxExpenseContinuingOperations (Monetary), duration, debit label Tax expense (income) IAS 12.79 Disclosure, IAS 12.81 c (ii) Disclosure, IAS 12.81 c (i) Disclosure, IAS 1.82 d Disclosure, IAS 26.35 b (viii) Disclosure, IFRS 12.B13 g Disclosure, IFRS 8.23 h Disclosure
ifrs-full IncomeTaxExpenseContinuingOperations (Monetary), duration, debit negatedTerseLabel Tax income (expense) IAS 12.79 Disclosure, IAS 12.81 c (ii) Disclosure, IAS 12.81 c (i) Disclosure, IAS 1.82 d Disclosure, IAS 26.35 b (viii) Disclosure, IFRS 12.B13 g Disclosure, IFRS 8.23 h Disclosure
ifrs-full IncomeTaxExpenseContinuingOperations (Monetary), duration, debit totalLabel Total tax expense (income) IAS 12.79 Disclosure, IAS 12.81 c (ii) Disclosure, IAS 12.81 c (i) Disclosure, IAS 1.82 d Disclosure, IAS 26.35 b (viii) Disclosure, IFRS 12.B13 g Disclosure, IFRS 8.23 h Disclosure
ifrs-full IncomeTaxExpenseContinuingOperations (Monetary), duration, debit documentation The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)] IAS 12.79 Disclosure, IAS 12.81 c (ii) Disclosure, IAS 12.81 c (i) Disclosure, IAS 1.82 d Disclosure, IAS 26.35 b (viii) Disclosure, IFRS 12.B13 g Disclosure, IFRS 8.23 h Disclosure
ifrs-full IncomeTaxRelatingToAvailableforsaleFinancialAssetsOfOtherComprehensiveIncome (Monetary), duration, debit label Income tax relating to available-for-sale financial assets included in other comprehensive income Expired 2023-01-01 IAS 12.81 ab Disclosure, Expired 2023-01-01 IAS 1.90 Disclosure
ifrs-full IncomeTaxRelatingToAvailableforsaleFinancialAssetsOfOtherComprehensiveIncome (Monetary), duration, debit negatedLabel Income tax relating to available-for-sale financial assets included in other comprehensive income Expired 2023-01-01 IAS 12.81 ab Disclosure, Expired 2023-01-01 IAS 1.90 Disclosure
ifrs-full IncomeTaxRelatingToAvailableforsaleFinancialAssetsOfOtherComprehensiveIncome (Monetary), duration, debit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IAS 12.81 ab Disclosure, Expired 2023-01-01 IAS 1.90 Disclosure
ifrs-full IncomeTaxRelatingToAvailableforsaleFinancialAssetsOfOtherComprehensiveIncome (Monetary), duration, debit documentation The amount of income tax relating to amounts recognised in other comprehensive income in relation to available-for-sale financial assets. [Refer: Financial assets available-for-sale; Other comprehensive income] Expired 2023-01-01 IAS 12.81 ab Disclosure, Expired 2023-01-01 IAS 1.90 Disclosure
ifrs-full IncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome (Monetary), duration, debit label Income tax relating to cash flow hedges included in other comprehensive income IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
ifrs-full IncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome (Monetary), duration, debit negatedLabel Income tax relating to cash flow hedges included in other comprehensive income IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
ifrs-full IncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome (Monetary), duration, debit documentation The amount of income tax relating to amounts recognised in other comprehensive income in relation to cash flow hedges. [Refer: Cash flow hedges [member]; Other comprehensive income] IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
ifrs-full IncomeTaxRelatingToChangeInValueOfForeignCurrencyBasisSpreadsOfOtherComprehensiveIncome (Monetary), duration, debit label Income tax relating to change in value of foreign currency basis spreads included in other comprehensive income IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
ifrs-full IncomeTaxRelatingToChangeInValueOfForeignCurrencyBasisSpreadsOfOtherComprehensiveIncome (Monetary), duration, debit negatedLabel Income tax relating to change in value of foreign currency basis spreads included in other comprehensive income IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
ifrs-full IncomeTaxRelatingToChangeInValueOfForeignCurrencyBasisSpreadsOfOtherComprehensiveIncome (Monetary), duration, debit documentation The amount of income tax relating to amounts recognised in other comprehensive income in relation to change in value of foreign currency basis spreads. [Refer: Reserve of change in value of foreign currency basis spreads; Other comprehensive income] IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
ifrs-full IncomeTaxRelatingToChangeInValueOfForwardElementsOfForwardContractsOfOtherComprehensiveIncome (Monetary), duration, debit label Income tax relating to change in value of forward elements of forward contracts included in other comprehensive income IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
ifrs-full IncomeTaxRelatingToChangeInValueOfForwardElementsOfForwardContractsOfOtherComprehensiveIncome (Monetary), duration, debit negatedLabel Income tax relating to change in value of forward elements of forward contracts included in other comprehensive income IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
ifrs-full IncomeTaxRelatingToChangeInValueOfForwardElementsOfForwardContractsOfOtherComprehensiveIncome (Monetary), duration, debit documentation The amount of income tax relating to amounts recognised in other comprehensive income in relation to change in value of forward elements of forward contracts. [Refer: Reserve of change in value of forward elements of forward contracts; Other comprehensive income] IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
ifrs-full IncomeTaxRelatingToChangeInValueOfTimeValueOfOptionsOfOtherComprehensiveIncome (Monetary), duration, debit label Income tax relating to change in value of time value of options included in other comprehensive income IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
ifrs-full IncomeTaxRelatingToChangeInValueOfTimeValueOfOptionsOfOtherComprehensiveIncome (Monetary), duration, debit negatedLabel Income tax relating to change in value of time value of options included in other comprehensive income IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
ifrs-full IncomeTaxRelatingToChangeInValueOfTimeValueOfOptionsOfOtherComprehensiveIncome (Monetary), duration, debit documentation The amount of income tax relating to amounts recognised in other comprehensive income in relation to change in value of time value of options. [Refer: Reserve of change in value of time value of options; Other comprehensive income] IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
ifrs-full IncomeTaxRelatingToChangesInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityOfOtherComprehensiveIncome (Monetary), duration, debit label Income tax relating to changes in fair value of financial liability attributable to change in credit risk of liability included in other comprehensive income IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
ifrs-full IncomeTaxRelatingToChangesInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityOfOtherComprehensiveIncome (Monetary), duration, debit negatedLabel Income tax relating to changes in fair value of financial liability attributable to change in credit risk of liability included in other comprehensive income IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
ifrs-full IncomeTaxRelatingToChangesInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityOfOtherComprehensiveIncome (Monetary), duration, debit documentation The amount of income tax relating to amounts recognised in other comprehensive income in relation to changes in the fair value of financial liabilities attributable to a change in the credit risk of those liabilities. [Refer: Credit risk [member]; Other comprehensive income] IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
ifrs-full IncomeTaxRelatingToChangesInRevaluationSurplusOfOtherComprehensiveIncome (Monetary), duration, debit label Income tax relating to changes in revaluation surplus of property, plant and equipment, right-of-use assets and intangible assets included in other comprehensive income IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
ifrs-full IncomeTaxRelatingToChangesInRevaluationSurplusOfOtherComprehensiveIncome (Monetary), duration, debit negatedLabel Income tax relating to changes in revaluation surplus of property, plant and equipment, right-of-use assets and intangible assets included in other comprehensive income IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
ifrs-full IncomeTaxRelatingToChangesInRevaluationSurplusOfOtherComprehensiveIncome (Monetary), duration, debit documentation The amount of income tax relating to amounts recognised in other comprehensive income in relation to changes in a revaluation surplus of property, plant and equipment, right-of-use assets and intangible assets. [Refer: Revaluation surplus; Other comprehensive income] IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
ifrs-full IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome Monetary, duration label Income tax relating to components of other comprehensive income IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
ifrs-full IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome Monetary, duration totalLabel Aggregated income tax relating to components of other comprehensive income IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
ifrs-full IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome Monetary, duration documentation The amount of income tax relating to amounts recognised in other comprehensive income. [Refer: Other comprehensive income] IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
ifrs-full IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeAbstract label Income tax relating to components of other comprehensive income [abstract]
ifrs-full IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss (Monetary), duration, debit label Income tax relating to components of other comprehensive income that will be reclassified to profit or loss IAS 1.91 Disclosure
ifrs-full IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss (Monetary), duration, debit negatedTotalLabel Aggregated income tax relating to components of other comprehensive income that will be reclassified to profit or loss IAS 1.91 Disclosure
ifrs-full IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss (Monetary), duration, debit documentation The amount of income tax relating to amounts recognised in other comprehensive income that will be reclassified to profit or loss. [Refer: Income tax relating to components of other comprehensive income] IAS 1.91 Disclosure
ifrs-full IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossAbstract label Income tax relating to components of other comprehensive income that will be reclassified to profit or loss [abstract]
ifrs-full IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss (Monetary), duration, debit label Income tax relating to components of other comprehensive income that will not be reclassified to profit or loss IAS 1.91 Disclosure
ifrs-full IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss (Monetary), duration, debit negatedTotalLabel Aggregated income tax relating to components of other comprehensive income that will not be reclassified to profit or loss IAS 1.91 Disclosure
ifrs-full IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss (Monetary), duration, debit documentation The amount of income tax relating to amounts recognised in other comprehensive income that will not be reclassified to profit or loss. [Refer: Income tax relating to components of other comprehensive income] IAS 1.91 Disclosure
ifrs-full IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossAbstract label Income tax relating to components of other comprehensive income that will not be reclassified to profit or loss [abstract]
ifrs-full IncomeTaxRelatingToExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperationsIncludedInOtherComprehensiveIncome Monetary, duration, debit label Income tax relating to exchange differences on translation of foreign operations and hedges of net investments in foreign operations included in other comprehensive income IAS 12.81 ab Common practice, IAS 1.90 Common practice
ifrs-full IncomeTaxRelatingToExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperationsIncludedInOtherComprehensiveIncome Monetary, duration, debit totalLabel Total income tax relating to exchange differences on translation of foreign operations and hedges of net investments in foreign operations included in other comprehensive income IAS 12.81 ab Common practice, IAS 1.90 Common practice
ifrs-full IncomeTaxRelatingToExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperationsIncludedInOtherComprehensiveIncome Monetary, duration, debit documentation The amount of income tax relating to amounts recognised in other comprehensive income in relation to hedges of net investments in foreign operations. [Refer: Other comprehensive income; Hedges of net investment in foreign operations [member]] IAS 12.81 ab Common practice, IAS 1.90 Common practice
ifrs-full IncomeTaxRelatingToExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperationsIncludedInOtherComprehensiveIncomeAbstract label Income tax relating to exchange differences on translation of foreign operations and hedges of net investments in foreign operations included in other comprehensive income [abstract]
ifrs-full IncomeTaxRelatingToExchangeDifferencesOnTranslationOfOtherComprehensiveIncome (Monetary), duration, debit label Income tax relating to exchange differences on translation of foreign operations included in other comprehensive income IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
ifrs-full IncomeTaxRelatingToExchangeDifferencesOnTranslationOfOtherComprehensiveIncome (Monetary), duration, debit negatedLabel Income tax relating to exchange differences on translation of foreign operations included in other comprehensive income IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
ifrs-full IncomeTaxRelatingToExchangeDifferencesOnTranslationOfOtherComprehensiveIncome (Monetary), duration, debit documentation The amount of income tax relating to amounts recognised in other comprehensive income in relation to exchange differences on the translation of financial statements of foreign operations. [Refer: Other comprehensive income; Reserve of exchange differences on translation] IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
ifrs-full IncomeTaxRelatingToExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperationsIncludedInOtherComprehensiveIncome (Monetary), duration, debit label Income tax relating to exchange differences on translation other than translation of foreign operations included in other comprehensive income IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
ifrs-full IncomeTaxRelatingToExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperationsIncludedInOtherComprehensiveIncome (Monetary), duration, debit negatedLabel Income tax relating to exchange differences on translation other than translation of foreign operations included in other comprehensive income IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
ifrs-full IncomeTaxRelatingToExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperationsIncludedInOtherComprehensiveIncome (Monetary), duration, debit documentation The amount of income tax relating to amounts recognised in other comprehensive income in relation to exchange differences on translation of the financial statements of a parent company or a stand-alone entity to a different presentation currency. [Refer: Other comprehensive income; Reserve of exchange differences on translation] IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
ifrs-full IncomeTaxRelatingToFinanceIncomeExpensesFromReinsuranceContractsHeldOfOtherComprehensiveIncome (Monetary), duration, debit label Income tax relating to finance income (expenses) from reinsurance contracts held included in other comprehensive income IAS 12.81 ab Disclosure, IAS 1.90 Disclosure, IFRS 17.82 Disclosure, IFRS 17.90 Disclosure
ifrs-full IncomeTaxRelatingToFinanceIncomeExpensesFromReinsuranceContractsHeldOfOtherComprehensiveIncome (Monetary), duration, debit negatedLabel Income tax relating to finance income (expenses) from reinsurance contracts held included in other comprehensive income IAS 12.81 ab Disclosure, IAS 1.90 Disclosure, IFRS 17.82 Disclosure, IFRS 17.90 Disclosure
ifrs-full IncomeTaxRelatingToFinanceIncomeExpensesFromReinsuranceContractsHeldOfOtherComprehensiveIncome (Monetary), duration, debit documentation The amount of income tax relating to amounts recognised in other comprehensive income in relation to finance income (expenses) from reinsurance contracts held. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]] IAS 12.81 ab Disclosure, IAS 1.90 Disclosure, IFRS 17.82 Disclosure, IFRS 17.90 Disclosure
ifrs-full IncomeTaxRelatingToFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome (Monetary), duration, debit label Income tax relating to financial assets measured at fair value through other comprehensive income included in other comprehensive income IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
ifrs-full IncomeTaxRelatingToFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome (Monetary), duration, debit negatedLabel Income tax relating to financial assets measured at fair value through other comprehensive income included in other comprehensive income IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
ifrs-full IncomeTaxRelatingToFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome (Monetary), duration, debit commentaryGuidance Do NOT use this element for income tax included in other comprehensive income relating to equity instruments designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9. Instead, use element “Income tax relating to investments in equity instruments included in other comprehensive income”. IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
ifrs-full IncomeTaxRelatingToFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome (Monetary), duration, debit documentation The amount of income tax relating to amounts recognised in other comprehensive income in relation to financial assets measured at fair value through other comprehensive income applying paragraph 4.1.2A of IFRS 9. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income] IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
ifrs-full IncomeTaxRelatingToHedgesOfInvestmentsInEquityInstrumentsOfOtherComprehensiveIncome (Monetary), duration, debit label Income tax relating to hedges of investments in equity instruments included in other comprehensive income IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
ifrs-full IncomeTaxRelatingToHedgesOfInvestmentsInEquityInstrumentsOfOtherComprehensiveIncome (Monetary), duration, debit negatedLabel Income tax relating to hedges of investments in equity instruments included in other comprehensive income IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
ifrs-full IncomeTaxRelatingToHedgesOfInvestmentsInEquityInstrumentsOfOtherComprehensiveIncome (Monetary), duration, debit documentation The amount of income tax relating to amounts recognised in other comprehensive income in relation to hedges of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income; Reserve of gains and losses on hedging instruments that hedge investments in equity instruments] IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
ifrs-full IncomeTaxRelatingToHedgesOfNetInvestmentsInForeignOperationsOfOtherComprehensiveIncome (Monetary), duration, debit label Income tax relating to hedges of net investments in foreign operations included in other comprehensive income IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
ifrs-full IncomeTaxRelatingToHedgesOfNetInvestmentsInForeignOperationsOfOtherComprehensiveIncome (Monetary), duration, debit negatedLabel Income tax relating to hedges of net investments in foreign operations included in other comprehensive income IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
ifrs-full IncomeTaxRelatingToHedgesOfNetInvestmentsInForeignOperationsOfOtherComprehensiveIncome (Monetary), duration, debit documentation The amount of income tax relating to amounts recognised in other comprehensive income in relation to hedges of net investments in foreign operations. [Refer: Other comprehensive income] IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
ifrs-full IncomeTaxRelatingToInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss (Monetary), duration, debit label Income tax relating to insurance finance income (expenses) from insurance contracts issued included in other comprehensive income that will be reclassified to profit or loss IAS 12.81 ab Disclosure, IAS 1.90 Disclosure, IFRS 17.90 Disclosure
ifrs-full IncomeTaxRelatingToInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss (Monetary), duration, debit negatedLabel Income tax relating to insurance finance income (expenses) from insurance contracts issued included in other comprehensive income that will be reclassified to profit or loss IAS 12.81 ab Disclosure, IAS 1.90 Disclosure, IFRS 17.90 Disclosure
ifrs-full IncomeTaxRelatingToInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss (Monetary), duration, debit documentation The amount of income tax relating to amounts recognised in other comprehensive income in relation to insurance finance income (expenses) from insurance contracts issued that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]] IAS 12.81 ab Disclosure, IAS 1.90 Disclosure, IFRS 17.90 Disclosure
ifrs-full IncomeTaxRelatingToInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss (Monetary), duration, debit label Income tax relating to insurance finance income (expenses) from insurance contracts issued included in other comprehensive income that will not be reclassified to profit or loss IAS 12.81 ab Disclosure, IAS 1.90 Disclosure, IFRS 17.90 Disclosure
ifrs-full IncomeTaxRelatingToInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss (Monetary), duration, debit negatedLabel Income tax relating to insurance finance income (expenses) from insurance contracts issued included in other comprehensive income that will not be reclassified to profit or loss IAS 12.81 ab Disclosure, IAS 1.90 Disclosure, IFRS 17.90 Disclosure
ifrs-full IncomeTaxRelatingToInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss (Monetary), duration, debit documentation The amount of income tax relating to amounts recognised in other comprehensive income in relation to insurance finance income (expenses) from insurance contracts issued that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]] IAS 12.81 ab Disclosure, IAS 1.90 Disclosure, IFRS 17.90 Disclosure
ifrs-full IncomeTaxRelatingToInvestmentsInEquityInstrumentsOfOtherComprehensiveIncome (Monetary), duration, debit label Income tax relating to investments in equity instruments included in other comprehensive income IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
ifrs-full IncomeTaxRelatingToInvestmentsInEquityInstrumentsOfOtherComprehensiveIncome (Monetary), duration, debit negatedLabel Income tax relating to investments in equity instruments included in other comprehensive income IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
ifrs-full IncomeTaxRelatingToInvestmentsInEquityInstrumentsOfOtherComprehensiveIncome (Monetary), duration, debit documentation The amount of income tax relating to amounts recognised in other comprehensive income in relation to investments in equity instruments that the entity has designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9. [Refer: Other comprehensive income; Reserve of gains and losses from investments in equity instruments] IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
ifrs-full IncomeTaxRelatingToNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLoss Monetary, duration, debit label Income tax relating to net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss IFRS 14.22 b Disclosure
ifrs-full IncomeTaxRelatingToNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLoss Monetary, duration, debit documentation The amount of income tax relating to amounts recognised in other comprehensive income in relation to the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss. [Refer: Regulatory deferral account balances [domain]; Other comprehensive income] IFRS 14.22 b Disclosure
ifrs-full IncomeTaxRelatingToNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillNotBeReclassifiedToProfitOrLoss Monetary, duration, debit label Income tax relating to net movement in regulatory deferral account balances related to items that will not be reclassified to profit or loss IFRS 14.22 a Disclosure
ifrs-full IncomeTaxRelatingToNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillNotBeReclassifiedToProfitOrLoss Monetary, duration, debit documentation The amount of income tax relating to amounts recognised in other comprehensive income in relation to the net movement in regulatory deferral account balances that is related to items that will not be reclassified to profit or loss. [Refer: Regulatory deferral account balances [domain]; Other comprehensive income] IFRS 14.22 a Disclosure
ifrs-full IncomeTaxRelatingToOtherComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss Monetary, duration, debit label Income tax relating to other components of other comprehensive income that will be reclassified to profit or loss IAS 1.85 Common practice
ifrs-full IncomeTaxRelatingToOtherComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss Monetary, duration, debit documentation The amount of income tax relating to other individually immaterial components of other comprehensive income that will be reclassified to profit or loss. [Refer: Other comprehensive income] IAS 1.85 Common practice
ifrs-full IncomeTaxRelatingToOtherComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss Monetary, duration, debit label Income tax relating to other components of other comprehensive income that will not be reclassified to profit or loss IAS 1.85 Common practice
ifrs-full IncomeTaxRelatingToOtherComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss Monetary, duration, debit documentation The amount of income tax relating to other individually immaterial components of other comprehensive income that will not be reclassified to profit or loss. [Refer: Other comprehensive income] IAS 1.85 Common practice
ifrs-full IncomeTaxRelatingToRemeasurementsOfDefinedBenefitPlansOfOtherComprehensiveIncome (Monetary), duration, debit label Income tax relating to remeasurements of defined benefit plans included in other comprehensive income IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
ifrs-full IncomeTaxRelatingToRemeasurementsOfDefinedBenefitPlansOfOtherComprehensiveIncome (Monetary), duration, debit negatedLabel Income tax relating to remeasurements of defined benefit plans included in other comprehensive income IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
ifrs-full IncomeTaxRelatingToRemeasurementsOfDefinedBenefitPlansOfOtherComprehensiveIncome (Monetary), duration, debit documentation The amount of income tax relating to amounts recognised in other comprehensive income in relation to remeasurements of defined benefit plans. [Refer: Other comprehensive income; Reserve of remeasurements of defined benefit plans; Defined benefit plans [domain]] IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
ifrs-full IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod Monetary, duration, debit label Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method IAS 1.90 Disclosure
ifrs-full IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod Monetary, duration, debit totalLabel Aggregated income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method IAS 1.90 Disclosure
ifrs-full IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod Monetary, duration, debit documentation The amount of income tax relating to an entity’s share of other comprehensive income of associates and joint ventures accounted for using the equity method. [Refer: Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax] IAS 1.90 Disclosure
ifrs-full IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodAbstract label Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method [abstract]
ifrs-full IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLoss (Monetary), duration, debit label Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss IAS 1.91 Disclosure
ifrs-full IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLoss (Monetary), duration, debit negatedLabel Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss IAS 1.91 Disclosure
ifrs-full IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLoss (Monetary), duration, debit documentation The amount of income tax relating to an entity’s share of other comprehensive income of associates and joint ventures accounted for using the equity method that will be reclassified to profit or loss. [Refer: Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax] IAS 1.91 Disclosure
ifrs-full IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLoss (Monetary), duration, debit label Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss IAS 1.91 Disclosure
ifrs-full IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLoss (Monetary), duration, debit negatedLabel Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss IAS 1.91 Disclosure
ifrs-full IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLoss (Monetary), duration, debit documentation The amount of income tax relating to an entity’s share of other comprehensive income of associates and joint ventures accounted for using the equity method that will not be reclassified to profit or loss. [Refer: Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax] IAS 1.91 Disclosure
ifrs-full IncreaseDecreaseDueToApplicationOfIFRS15Member Member label IFRS 15 [member] IFRS 15.C8 a Disclosure
ifrs-full IncreaseDecreaseDueToApplicationOfIFRS15Member Member documentation This member stands for IFRS 15 Revenue with Contracts with Customers. IFRS 15.C8 a Disclosure
ifrs-full IncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMember Member label Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member] IAS 1.106 b Disclosure, IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure, IAS 8.49 b (i) Disclosure
ifrs-full IncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMember Member documentation This member stands for the financial effect of changes in accounting policy and corrections of prior period errors. IAS 1.106 b Disclosure, IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure, IAS 8.49 b (i) Disclosure
ifrs-full IncreaseDecreaseDueToChangesInAccountingPolicyRequiredByIFRSsCumulativeEffectAtDateOfInitialApplicationMember Member label Increase (decrease) due to changes in accounting policy required by IFRSs, cumulative effect at date of initial application [member] IAS 1.106 Common practice
ifrs-full IncreaseDecreaseDueToChangesInAccountingPolicyRequiredByIFRSsCumulativeEffectAtDateOfInitialApplicationMember Member documentation This member stands for the financial effect of changes in accounting policy for cumulative effect adjustment in the financial statements at the date of initial application of a new or amended IFRS Standard. [Refer: IFRSs [member]] IAS 1.106 Common practice
ifrs-full IncreaseDecreaseDueToChangesInAccountingPolicyRequiredByIFRSsMember Member label Increase (decrease) due to changes in accounting policy required by IFRSs [member] IAS 8.28 f (i) Disclosure, IAS 8.28 g Disclosure
ifrs-full IncreaseDecreaseDueToChangesInAccountingPolicyRequiredByIFRSsMember Member documentation This member stands for the financial effect of changes in accounting policy required by IFRSs. [Refer: IFRSs [member]] IAS 8.28 f (i) Disclosure, IAS 8.28 g Disclosure
ifrs-full IncreaseDecreaseDueToDepartureFromRequirementOfIFRSMember Member label Increase (decrease) due to departure from requirement of IFRS [member] IAS 1.20 d Disclosure
ifrs-full IncreaseDecreaseDueToDepartureFromRequirementOfIFRSMember Member documentation This member stands for the financial effect of a departure from a requirement in an IFRS. [Refer: IFRSs [member]] IAS 1.20 d Disclosure
ifrs-full IncreaseDecreaseDueToVoluntaryChangesInAccountingPolicyMember Member label Increase (decrease) due to voluntary changes in accounting policy [member] IAS 8.29 c (i) Disclosure, IAS 8.29 d Disclosure
ifrs-full IncreaseDecreaseDueToVoluntaryChangesInAccountingPolicyMember Member documentation This member stands for the financial effect of voluntary changes in accounting policy. IAS 8.29 c (i) Disclosure, IAS 8.29 d Disclosure
ifrs-full IncreaseDecreaseInAccountingEstimate Monetary, duration label Increase (decrease) in accounting estimate IAS 8.39 Disclosure
ifrs-full IncreaseDecreaseInAccountingEstimate Monetary, duration documentation The increase (decrease) in an accounting estimate that has an effect in the current period or is expected to have an effect in future periods. IAS 8.39 Disclosure
ifrs-full IncreaseDecreaseInAccumulatedDeferredTaxRecognisedInOtherComprehensiveIncomeDueToChangeInTaxRate Monetary, duration, debit label Increase (decrease) in accumulated deferred tax recognised in other comprehensive income due to change in tax rate IAS 1.85 Common practice
ifrs-full IncreaseDecreaseInAccumulatedDeferredTaxRecognisedInOtherComprehensiveIncomeDueToChangeInTaxRate Monetary, duration, debit documentation The increase (decrease) in accumulated deferred tax recognised in other comprehensive income due to change in the tax rate. [Refer: Other comprehensive income] IAS 1.85 Common practice
ifrs-full IncreaseDecreaseInAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised Monetary, duration label Increase (decrease) in aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss IFRS 7.28 b Example
ifrs-full IncreaseDecreaseInAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised Monetary, duration totalLabel Total increase (decrease) in aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss IFRS 7.28 b Example
ifrs-full IncreaseDecreaseInAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised Monetary, duration documentation The increase (decrease) in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss] IFRS 7.28 b Example
ifrs-full IncreaseDecreaseInAllowanceAccountForCreditLossesOfFinancialAssets Monetary, duration, credit label Increase (decrease) in allowance account for credit losses of financial assets Expired 2023-01-01 IFRS 7.16 Disclosure
ifrs-full IncreaseDecreaseInAllowanceAccountForCreditLossesOfFinancialAssets Monetary, duration, credit totalLabel Total increase (decrease) in allowance account for credit losses of financial assets Expired 2023-01-01 IFRS 7.16 Disclosure
ifrs-full IncreaseDecreaseInAllowanceAccountForCreditLossesOfFinancialAssets Monetary, duration, credit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.16 Disclosure
ifrs-full IncreaseDecreaseInAllowanceAccountForCreditLossesOfFinancialAssets Monetary, duration, credit documentation The increase (decrease) in the allowance account used to record the impairment of financial assets due to credit losses. [Refer: Financial assets; Allowance account for credit losses of financial assets] Expired 2023-01-01 IFRS 7.16 Disclosure
ifrs-full IncreaseDecreaseInAssetsForInsuranceAcquisitionCashFlows Monetary, duration, debit label Increase (decrease) in assets for insurance acquisition cash flows IFRS 17.105A Disclosure
ifrs-full IncreaseDecreaseInAssetsForInsuranceAcquisitionCashFlows Monetary, duration, debit totalLabel Total increase (decrease) in assets for insurance acquisition cash flows IFRS 17.105A Disclosure
ifrs-full IncreaseDecreaseInAssetsForInsuranceAcquisitionCashFlows Monetary, duration, debit documentation The increase (decrease) in assets for insurance acquisition cash flows. [Refer: Assets; Insurance contracts [domain]; Assets for insurance acquisition cash flows] IFRS 17.105A Disclosure
ifrs-full IncreaseDecreaseInCashAndCashEquivalents Monetary, duration, debit label Increase (decrease) in cash and cash equivalents after effect of exchange rate changes IAS 7.45 Disclosure
ifrs-full IncreaseDecreaseInCashAndCashEquivalents Monetary, duration, debit netLabel Net increase (decrease) in cash and cash equivalents after effect of exchange rate changes IAS 7.45 Disclosure
ifrs-full IncreaseDecreaseInCashAndCashEquivalents Monetary, duration, debit documentation The increase (decrease) in cash and cash equivalents after the effect of exchange rate changes on cash and cash equivalents held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents] IAS 7.45 Disclosure
ifrs-full IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges Monetary, duration, debit label Increase (decrease) in cash and cash equivalents before effect of exchange rate changes IAS 7.45 Disclosure
ifrs-full IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges Monetary, duration, debit netLabel Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes IAS 7.45 Disclosure
ifrs-full IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges Monetary, duration, debit documentation The increase (decrease) in cash and cash equivalents before the effect of exchange rate changes on cash and cash equivalents held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents] IAS 7.45 Disclosure
ifrs-full IncreaseDecreaseInCashAndCashEquivalentsDiscontinuedOperations Monetary, duration, debit label Increase (decrease) in cash and cash equivalents, discontinued operations IFRS 5.33 c Common practice
ifrs-full IncreaseDecreaseInCashAndCashEquivalentsDiscontinuedOperations Monetary, duration, debit documentation The increase (decrease) in cash and cash equivalents from discontinued operations. [Refer: Cash and cash equivalents; Discontinued operations [member]] IFRS 5.33 c Common practice
ifrs-full IncreaseDecreaseInContingentConsiderationAssetLiability Monetary, duration, debit label Increase (decrease) in contingent consideration asset (liability) IFRS 3.B67 b (i) Disclosure
ifrs-full IncreaseDecreaseInContingentConsiderationAssetLiability Monetary, duration, debit documentation The increase (decrease) in a contingent consideration asset (liability) relating to a business combination. IFRS 3.B67 b (i) Disclosure
ifrs-full IncreaseDecreaseInContingentLiabilitiesRecognisedInBusinessCombination Monetary, duration, credit label Increase (decrease) in contingent liabilities recognised in business combination IFRS 3.B67 c Disclosure
ifrs-full IncreaseDecreaseInContingentLiabilitiesRecognisedInBusinessCombination Monetary, duration, credit totalLabel Total increase (decrease) in contingent liabilities recognised in business combination IFRS 3.B67 c Disclosure
ifrs-full IncreaseDecreaseInContingentLiabilitiesRecognisedInBusinessCombination Monetary, duration, credit documentation The increase (decrease) in contingent liabilities recognised in a business combination. [Refer: Contingent liabilities recognised in business combination; Total for all business combinations [member]; Classes of contingent liabilities [domain]] IFRS 3.B67 c Disclosure
ifrs-full IncreaseDecreaseInCreditDerivativeFairValue Monetary, duration, debit label Increase (decrease) in credit derivative, fair value IFRS 7.24G a Disclosure
ifrs-full IncreaseDecreaseInCreditDerivativeFairValue Monetary, duration, debit totalLabel Total increase (decrease) in credit derivative, fair value IFRS 7.24G a Disclosure
ifrs-full IncreaseDecreaseInCreditDerivativeFairValue Monetary, duration, debit documentation The increase (decrease) in the fair value of a credit derivative. [Refer: Credit derivative, fair value] IFRS 7.24G a Disclosure
ifrs-full IncreaseDecreaseInCreditDerivativeNominalAmount Monetary, duration label Increase (decrease) in credit derivative, nominal amount IFRS 7.24G a Disclosure
ifrs-full IncreaseDecreaseInCreditDerivativeNominalAmount Monetary, duration totalLabel Total increase (decrease) in credit derivative, nominal amount IFRS 7.24G a Disclosure
ifrs-full IncreaseDecreaseInCreditDerivativeNominalAmount Monetary, duration commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. IFRS 7.24G a Disclosure
ifrs-full IncreaseDecreaseInCreditDerivativeNominalAmount Monetary, duration documentation The increase (decrease) in the nominal amount of a credit derivative. [Refer: Credit derivative, nominal amount] IFRS 7.24G a Disclosure
ifrs-full IncreaseDecreaseInCurrentTaxExpenseIncomeDueToRateRegulation Monetary, duration, debit label Increase (decrease) in current tax expense (income) due to rate regulation IFRS 14.34 Disclosure
ifrs-full IncreaseDecreaseInCurrentTaxExpenseIncomeDueToRateRegulation Monetary, duration, debit documentation The increase (decrease) in current tax expense (income) due to rate regulation. Rate regulation is a framework for establishing the prices that can be charged to customers for goods or services and that framework is subject to oversight and/or approval by a rate regulator. [Refer: Current tax expense (income)] IFRS 14.34 Disclosure
ifrs-full IncreaseDecreaseInDeferredTaxExpenseIncomeDueToRateRegulation Monetary, duration, debit label Increase (decrease) in deferred tax expense (income) due to rate regulation IFRS 14.34 Disclosure
ifrs-full IncreaseDecreaseInDeferredTaxExpenseIncomeDueToRateRegulation Monetary, duration, debit documentation The increase (decrease) in deferred tax expense (income) due to rate regulation. Rate regulation is a framework for establishing the prices that can be charged to customers for goods or services and that framework is subject to oversight and/or approval by a rate regulator. [Refer: Deferred tax expense (income)] IFRS 14.34 Disclosure
ifrs-full IncreaseDecreaseInDeferredTaxLiabilityAsset Monetary, duration, credit label Increase (decrease) in deferred tax liability (asset) IAS 12.81 Common practice
ifrs-full IncreaseDecreaseInDeferredTaxLiabilityAsset Monetary, duration, credit totalLabel Total increase (decrease) in deferred tax liability (asset) IAS 12.81 Common practice
ifrs-full IncreaseDecreaseInDeferredTaxLiabilityAsset Monetary, duration, credit documentation The increase (decrease) in a deferred tax liability (asset). [Refer: Deferred tax liability (asset)] IAS 12.81 Common practice
ifrs-full IncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleDecreaseInActuarialAssumption Monetary, instant, credit label Increase (decrease) in defined benefit obligation due to reasonably possible decrease in actuarial assumption IAS 19.145 a Disclosure
ifrs-full IncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleDecreaseInActuarialAssumption Monetary, instant, credit documentation The increase (decrease) in a defined benefit obligation that would have been caused by a decrease in a significant actuarial assumption that was reasonably possible at the end of the reporting period. [Refer: Actuarial assumptions [domain]] IAS 19.145 a Disclosure
ifrs-full IncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleIncreaseInActuarialAssumption Monetary, instant, credit label Increase (decrease) in defined benefit obligation due to reasonably possible increase in actuarial assumption IAS 19.145 a Disclosure
ifrs-full IncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleIncreaseInActuarialAssumption Monetary, instant, credit documentation The increase (decrease) in a defined benefit obligation that would have been caused by an increase in a significant actuarial assumption that was reasonably possible at the end of the reporting period. [Refer: Actuarial assumptions [domain]] IAS 19.145 a Disclosure
ifrs-full IncreaseDecreaseInDividendsPayableThroughChangeInFairValueOfNoncashAssetsHeldForDistributionToOwners Monetary, duration, credit label Increase (decrease) in dividends payable through change in fair value of non-cash assets held for distribution to owners IFRIC 17.16 b Disclosure
ifrs-full IncreaseDecreaseInDividendsPayableThroughChangeInFairValueOfNoncashAssetsHeldForDistributionToOwners Monetary, duration, credit documentation The increase (decrease) in dividends payable through a change in the fair value of non-cash assets held for distribution to owners. IFRIC 17.16 b Disclosure
ifrs-full IncreaseDecreaseInEquityDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17 Monetary, instant, credit label Increase (decrease) in equity due to reasonably possible decrease in risk variable that arises from contracts within scope of IFRS 17 IFRS 17.128 a (i) Disclosure, IFRS 17.128 a (ii) Disclosure
ifrs-full IncreaseDecreaseInEquityDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17 Monetary, instant, credit documentation The increase (decrease) in equity that would have been caused by a reasonably possible decrease in the risk variable that arises from contracts within the scope of IFRS 17. IFRS 17.128 a (i) Disclosure, IFRS 17.128 a (ii) Disclosure
ifrs-full IncreaseDecreaseInEquityDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeld Monetary, instant, credit label Increase (decrease) in equity due to reasonably possible decrease in risk variable that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts held IFRS 17.128 a (i) Disclosure
ifrs-full IncreaseDecreaseInEquityDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeld Monetary, instant, credit documentation The increase (decrease) in equity, before mitigation by reinsurance contracts held, that would have been caused by a reasonably possible decrease in the risk variable that arises from contracts within the scope of IFRS 17. IFRS 17.128 a (i) Disclosure
ifrs-full IncreaseDecreaseInEquityDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17 Monetary, instant, credit label Increase (decrease) in equity due to reasonably possible increase in risk variable that arises from contracts within scope of IFRS 17 IFRS 17.128 a (ii) Disclosure, IFRS 17.128 a (i) Disclosure
ifrs-full IncreaseDecreaseInEquityDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17 Monetary, instant, credit documentation The increase (decrease) in equity that would have been caused by a reasonably possible increase in the risk variable that arises from contracts within the scope of IFRS 17. IFRS 17.128 a (ii) Disclosure, IFRS 17.128 a (i) Disclosure
ifrs-full IncreaseDecreaseInEquityDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeld Monetary, instant, credit label Increase (decrease) in equity due to reasonably possible increase in risk variable that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts held IFRS 17.128 a (i) Disclosure
ifrs-full IncreaseDecreaseInEquityDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeld Monetary, instant, credit documentation The increase (decrease) in equity, before mitigation by reinsurance contracts held, that would have been caused by a reasonably possible increase in the risk variable that arises from contracts within the scope of IFRS 17. IFRS 17.128 a (i) Disclosure
ifrs-full IncreaseDecreaseInExistingLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination Monetary, duration, credit label Increase in existing liabilities, contingent liabilities recognised in business combination IFRS 3.B67 c Disclosure
ifrs-full IncreaseDecreaseInExistingLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination Monetary, duration, credit documentation The increase in existing contingent liabilities recognised in a business combination. [Refer: Contingent liabilities recognised in business combination; Total for all business combinations [member]] IFRS 3.B67 c Disclosure
ifrs-full IncreaseDecreaseInExistingProvisionsOtherProvisions Monetary, duration, credit label Increase in existing provisions, other provisions IAS 37.84 b Disclosure
ifrs-full IncreaseDecreaseInExistingProvisionsOtherProvisions Monetary, duration, credit documentation The increase in existing other provisions. [Refer: Other provisions] IAS 37.84 b Disclosure
ifrs-full IncreaseDecreaseInExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts Monetary, duration, credit label Increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts IFRS 7.35H Disclosure, IFRS 7.35I Disclosure
ifrs-full IncreaseDecreaseInExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts Monetary, duration, credit totalLabel Total increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts IFRS 7.35H Disclosure, IFRS 7.35I Disclosure
ifrs-full IncreaseDecreaseInExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts Monetary, duration, credit documentation The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts] IFRS 7.35H Disclosure, IFRS 7.35I Disclosure
ifrs-full IncreaseDecreaseInExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsAbstract label Increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts [abstract]
ifrs-full IncreaseDecreaseInFairValueMeasurementAssets Monetary, duration, debit label Increase (decrease) in fair value measurement, assets IFRS 13.93 e Disclosure
ifrs-full IncreaseDecreaseInFairValueMeasurementAssets Monetary, duration, debit totalLabel Total increase (decrease) in fair value measurement, assets IFRS 13.93 e Disclosure
ifrs-full IncreaseDecreaseInFairValueMeasurementAssets Monetary, duration, debit documentation The increase (decrease) in the fair value measurement of assets. [Refer: At fair value [member]] IFRS 13.93 e Disclosure
ifrs-full IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputAssets Monetary, duration, debit label Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, assets IFRS 13.93 h (ii) Disclosure
ifrs-full IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputAssets Monetary, duration, debit documentation The amount of increase (decrease) in the fair value measurement of assets due to a reasonably possible decrease in an unobservable input. IFRS 13.93 h (ii) Disclosure
ifrs-full IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputEntitysOwnEquityInstruments Monetary, duration, credit label Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, entity's own equity instruments IFRS 13.93 h (ii) Disclosure
ifrs-full IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputEntitysOwnEquityInstruments Monetary, duration, credit documentation The amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments due to a reasonably possible decrease in an unobservable input. IFRS 13.93 h (ii) Disclosure
ifrs-full IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputLiabilities Monetary, duration, credit label Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, liabilities IFRS 13.93 h (ii) Disclosure
ifrs-full IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputLiabilities Monetary, duration, credit documentation The amount of increase (decrease) in the fair value measurement of liabilities due to a reasonably possible decrease in an unobservable input. IFRS 13.93 h (ii) Disclosure
ifrs-full IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxAssets Monetary, duration label Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, after tax, assets IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxAssets Monetary, duration documentation The amount of increase (decrease) in the fair value measurement of assets, recognised in other comprehensive income after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)] IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstruments Monetary, duration label Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, after tax, entity’s own equity instruments IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstruments Monetary, duration documentation The amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)] IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxLiabilities Monetary, duration label Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, after tax, liabilities IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxLiabilities Monetary, duration documentation The amount of increase (decrease) in the fair value measurement of liabilities, recognised in other comprehensive income after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)] IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxAssets Monetary, duration label Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, before tax, assets IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxAssets Monetary, duration documentation The amount of increase (decrease) in the fair value measurement of assets, recognised in other comprehensive income before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)] IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstruments Monetary, duration label Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, before tax, entity’s own equity instruments IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstruments Monetary, duration documentation The amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)] IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilities Monetary, duration label Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, before tax, liabilities IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilities Monetary, duration documentation The amount of increase (decrease) in the fair value measurement of liabilities, recognised in other comprehensive income before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)] IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxAssets Monetary, duration label Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, after tax, assets IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxAssets Monetary, duration documentation The amount of increase (decrease) in the fair value measurement of assets, recognised in profit or loss after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)] IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstruments Monetary, duration label Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, after tax, entity’s own equity instruments IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstruments Monetary, duration documentation The amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)] IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxLiabilities Monetary, duration label Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, after tax, liabilities IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxLiabilities Monetary, duration documentation The amount of increase (decrease) in the fair value measurement of liabilities, recognised in profit or loss after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)] IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxAssets Monetary, duration label Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, before tax, assets IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxAssets Monetary, duration documentation The amount of increase (decrease) in the fair value measurement of assets, recognised in profit or loss before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)] IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstruments Monetary, duration label Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, before tax, entity’s own equity instruments IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstruments Monetary, duration documentation The amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)] IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxLiabilities Monetary, duration label Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, before tax, liabilities IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxLiabilities Monetary, duration documentation The amount of increase (decrease) in the fair value measurement of liabilities, recognised in profit or loss before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)] IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputAssets Monetary, duration, debit label Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, assets IFRS 13.93 h (ii) Disclosure
ifrs-full IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputAssets Monetary, duration, debit documentation The amount of increase (decrease) in the fair value measurement of assets due to a reasonably possible increase in an unobservable input. IFRS 13.93 h (ii) Disclosure
ifrs-full IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputEntitysOwnEquityInstruments Monetary, duration, credit label Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, entity’s own equity instruments IFRS 13.93 h (ii) Disclosure
ifrs-full IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputEntitysOwnEquityInstruments Monetary, duration, credit documentation The amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments due to a reasonably possible increase in an unobservable input. IFRS 13.93 h (ii) Disclosure
ifrs-full IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputLiabilities Monetary, duration, credit label Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, liabilities IFRS 13.93 h (ii) Disclosure
ifrs-full IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputLiabilities Monetary, duration, credit documentation The amount of increase (decrease) in the fair value measurement of liabilities due to a reasonably possible increase in an unobservable input. IFRS 13.93 h (ii) Disclosure
ifrs-full IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxAssets Monetary, duration label Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, after tax, assets IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxAssets Monetary, duration documentation The amount of increase (decrease) in the fair value measurement of assets, recognised in other comprehensive income after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)] IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstruments Monetary, duration label Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, after tax, entity’s own equity instruments IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstruments Monetary, duration documentation The amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)] IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxLiabilities Monetary, duration label Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, after tax, liabilities IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxLiabilities Monetary, duration documentation The amount of increase (decrease) in the fair value measurement of liabilities, recognised in other comprehensive income after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)] IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxAssets Monetary, duration label Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, before tax, assets IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxAssets Monetary, duration documentation The amount of increase (decrease) in the fair value measurement of assets, recognised in other comprehensive income before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)] IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstruments Monetary, duration label Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, before tax, entity’s own equity instruments IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstruments Monetary, duration documentation The amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)] IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilities Monetary, duration label Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, before tax, liabilities IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilities Monetary, duration documentation The amount of increase (decrease) in the fair value measurement of liabilities, recognised in other comprehensive income before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)] IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxAssets Monetary, duration label Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, after tax, assets IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxAssets Monetary, duration documentation The amount of increase (decrease) in the fair value measurement of assets, recognised in profit or loss after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)] IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstruments Monetary, duration label Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, after tax, entity’s own equity instruments IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstruments Monetary, duration documentation The amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)] IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxLiabilities Monetary, duration label Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, after tax, liabilities IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxLiabilities Monetary, duration documentation The amount of increase (decrease) in the fair value measurement of liabilities, recognised in profit or loss after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)] IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxAssets Monetary, duration label Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, before tax, assets IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxAssets Monetary, duration documentation The amount of increase (decrease) in the fair value measurement of assets, recognised in profit or loss before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)] IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstruments Monetary, duration label Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, before tax, entity’s own equity instruments IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstruments Monetary, duration documentation The amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)] IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxLiabilities Monetary, duration label Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, before tax, liabilities IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxLiabilities Monetary, duration documentation The amount of increase (decrease) in the fair value measurement of liabilities, recognised in profit or loss before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)] IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseDecreaseInFairValueMeasurementEntitysOwnEquityInstruments Monetary, duration, credit label Increase (decrease) in fair value measurement, entity’s own equity instruments IFRS 13.93 e Disclosure
ifrs-full IncreaseDecreaseInFairValueMeasurementEntitysOwnEquityInstruments Monetary, duration, credit totalLabel Total increase (decrease) in fair value measurement, entity’s own equity instruments IFRS 13.93 e Disclosure
ifrs-full IncreaseDecreaseInFairValueMeasurementEntitysOwnEquityInstruments Monetary, duration, credit documentation The increase (decrease) in the fair value measurement of the entity’s own equity instruments. [Refer: At fair value [member]; Classes of entity’s own equity instruments [domain]] IFRS 13.93 e Disclosure
ifrs-full IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichInputsAreChangedIndividuallyAssetsAbstract label Increase (decrease) in fair value measurement for sensitivity analyses in which inputs are changed individually, assets [abstract]
ifrs-full IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichInputsAreChangedIndividuallyEntitysOwnEquityInstrumentsAbstract label Increase (decrease) in fair value measurement for sensitivity analyses in which inputs are changed individually, entity’s own equity instruments [abstract]
ifrs-full IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichInputsAreChangedIndividuallyLiabilitiesAbstract label Increase (decrease) in fair value measurement for sensitivity analyses in which inputs are changed individually, liabilities [abstract]
ifrs-full IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyAssetsAbstract label Increase (decrease) in fair value measurement for sensitivity analyses in which multiple inputs are changed simultaneously, assets [abstract]
ifrs-full IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyEntitysOwnEquityInstrumentsAbstract label Increase (decrease) in fair value measurement for sensitivity analyses in which multiple inputs are changed simultaneously, entity’s own equity instruments [abstract]
ifrs-full IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyLiabilitiesAbstract label Increase (decrease) in fair value measurement for sensitivity analyses in which multiple inputs are changed simultaneously, liabilities [abstract]
ifrs-full IncreaseDecreaseInFairValueMeasurementLiabilities Monetary, duration, credit label Increase (decrease) in fair value measurement, liabilities IFRS 13.93 e Disclosure
ifrs-full IncreaseDecreaseInFairValueMeasurementLiabilities Monetary, duration, credit totalLabel Total increase (decrease) in fair value measurement, liabilities IFRS 13.93 e Disclosure
ifrs-full IncreaseDecreaseInFairValueMeasurementLiabilities Monetary, duration, credit documentation The increase (decrease) in the fair value measurement of liabilities. [Refer: At fair value [member]] IFRS 13.93 e Disclosure
ifrs-full IncreaseDecreaseInFinancialAssets Monetary, duration, debit label Increase (decrease) in financial assets IFRS 7.35H Disclosure, IFRS 7.35I Disclosure
ifrs-full IncreaseDecreaseInFinancialAssets Monetary, duration, debit totalLabel Total increase (decrease) in financial assets IFRS 7.35H Disclosure, IFRS 7.35I Disclosure
ifrs-full IncreaseDecreaseInFinancialAssets Monetary, duration, debit documentation The increase (decrease) in financial assets. [Refer: Financial assets] IFRS 7.35H Disclosure, IFRS 7.35I Disclosure
ifrs-full IncreaseDecreaseInFinancialAssetsAbstract label Increase (decrease) in financial assets [abstract]
ifrs-full IncreaseDecreaseInFinancialAssetsArisingFromChangeInMeasurementAttributeFirstApplicationOfIFRS9 Monetary, instant, debit label Increase (decrease) in financial assets arising from change in measurement attribute, initial application of IFRS 9 IFRS 7.42L b Disclosure
ifrs-full IncreaseDecreaseInFinancialAssetsArisingFromChangeInMeasurementAttributeFirstApplicationOfIFRS9 Monetary, instant, debit documentation The increase (decrease) in financial assets arising from a change in measurement attribute on the entity’s transition to IFRS 9. [Refer: Financial assets] IFRS 7.42L b Disclosure
ifrs-full IncreaseDecreaseInFinancialAssetsOnBasisOfMeasurementCategoryFirstApplicationOfIFRS9 Monetary, instant, debit label Increase (decrease) in financial assets on basis of measurement category, initial application of IFRS 9 IFRS 7.42L a Disclosure
ifrs-full IncreaseDecreaseInFinancialAssetsOnBasisOfMeasurementCategoryFirstApplicationOfIFRS9 Monetary, instant, debit documentation The increase (decrease) in financial assets on the basis of their measurement categories in accordance with IAS 39 (i.e. not resulting from a change in the measurement attribute on transition to IFRS 9). [Refer: Financial assets] IFRS 7.42L a Disclosure
ifrs-full IncreaseDecreaseInFinancialLiabilitiesArisingFromChangeInMeasurementAttributeFirstApplicationOfIFRS9 Monetary, instant, credit label Increase (decrease) in financial liabilities arising from change in measurement attribute, initial application of IFRS 9 IFRS 7.42L b Disclosure
ifrs-full IncreaseDecreaseInFinancialLiabilitiesArisingFromChangeInMeasurementAttributeFirstApplicationOfIFRS9 Monetary, instant, credit documentation The increase (decrease) in financial liabilities arising from a change in the measurement attribute on the entity’s transition to IFRS 9. [Refer: Financial liabilities] IFRS 7.42L b Disclosure
ifrs-full IncreaseDecreaseInFinancialLiabilitiesOnBasisOfMeasurementCategoryFirstApplicationOfIFRS9 Monetary, instant, credit label Increase (decrease) in financial liabilities on basis of measurement category, initial application of IFRS 9 IFRS 7.42L a Disclosure
ifrs-full IncreaseDecreaseInFinancialLiabilitiesOnBasisOfMeasurementCategoryFirstApplicationOfIFRS9 Monetary, instant, credit documentation The increase (decrease) in financial liabilities on the basis of their measurement categories in accordance with IAS 39 (i.e. not resulting from a change in the measurement attribute on transition to IFRS 9). [Refer: Financial liabilities] IFRS 7.42L a Disclosure
ifrs-full IncreaseDecreaseInInsuranceContractsLiabilityAsset Monetary, duration, credit label Increase (decrease) in insurance contracts liability (asset) IFRS 17.99 Common practice
ifrs-full IncreaseDecreaseInInsuranceContractsLiabilityAsset Monetary, duration, credit totalLabel Total increase (decrease) in insurance contracts liability (asset) IFRS 17.99 Common practice
ifrs-full IncreaseDecreaseInInsuranceContractsLiabilityAsset Monetary, duration, credit documentation The increase (decrease) in insurance contracts liability (asset). [Refer: Insurance contracts liability (asset)] IFRS 17.99 Common practice
ifrs-full IncreaseDecreaseInIntangibleAssetsAndGoodwill Monetary, duration, debit label Increase (decrease) in intangible assets and goodwill IAS 38.118 e Common practice
ifrs-full IncreaseDecreaseInIntangibleAssetsAndGoodwill Monetary, duration, debit totalLabel Total increase (decrease) in intangible assets and goodwill IAS 38.118 e Common practice
ifrs-full IncreaseDecreaseInIntangibleAssetsAndGoodwill Monetary, duration, debit documentation The increase (decrease) in intangible assets and goodwill. [Refer: Intangible assets and goodwill] IAS 38.118 e Common practice
ifrs-full IncreaseDecreaseInLiabilitiesArisingFromFinancingActivities Monetary, duration, credit label Increase (decrease) in liabilities arising from financing activities IAS 7.44B Disclosure
ifrs-full IncreaseDecreaseInLiabilitiesArisingFromFinancingActivities Monetary, duration, credit totalLabel Total increase (decrease) in liabilities arising from financing activities IAS 7.44B Disclosure
ifrs-full IncreaseDecreaseInLiabilitiesArisingFromFinancingActivities Monetary, duration, credit documentation The increase (decrease) in liabilities arising from financing activities. [Refer: Liabilities arising from financing activities] IAS 7.44B Disclosure
ifrs-full IncreaseDecreaseInNetAssetsAvailableForBenefits Monetary, duration, credit label Increase (decrease) in net assets available for benefits IAS 26.35 b Disclosure
ifrs-full IncreaseDecreaseInNetAssetsAvailableForBenefits Monetary, duration, credit totalLabel Total increase (decrease) in net assets available for benefits IAS 26.35 b Disclosure
ifrs-full IncreaseDecreaseInNetAssetsAvailableForBenefits Monetary, duration, credit documentation The increase (decrease) in net assets available for benefits. Net assets available for benefits are assets of a retirement benefit plan less liabilities other than the actuarial present value of promised retirement benefits. IAS 26.35 b Disclosure
ifrs-full IncreaseDecreaseInNetDefinedBenefitLiabilityAsset Monetary, duration, credit label Increase (decrease) in net defined benefit liability (asset) IAS 19.141 Disclosure
ifrs-full IncreaseDecreaseInNetDefinedBenefitLiabilityAsset Monetary, duration, credit totalLabel Total increase (decrease) in net defined benefit liability (asset) IAS 19.141 Disclosure
ifrs-full IncreaseDecreaseInNetDefinedBenefitLiabilityAsset Monetary, duration, credit documentation The increase (decrease) in the net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)] IAS 19.141 Disclosure
ifrs-full IncreaseDecreaseInNetDefinedBenefitLiabilityAssetResultingFromAdministrationCostsNotReflectedInReturnOnPlanAssets Monetary, duration, credit label Increase (decrease) in net defined benefit liability (asset) resulting from administration costs not reflected in return on plan assets IAS 19.141 Common practice
ifrs-full IncreaseDecreaseInNetDefinedBenefitLiabilityAssetResultingFromAdministrationCostsNotReflectedInReturnOnPlanAssets Monetary, duration, credit documentation The increase (decrease) in the net defined benefit liability (asset) resulting from administration costs in the current period, that are not reflected in return on plan assets. [Refer: Administrative expenses; Net defined benefit liability (asset)] [Contrast: Administration costs not reflected in return on plan assets, defined benefit plans; Decrease (increase) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income or expense] IAS 19.141 Common practice
ifrs-full IncreaseDecreaseInNetDefinedBenefitLiabilityAssetResultingFromExpenseIncomeInProfitOrLoss Monetary, duration, credit label Increase (decrease) in net defined benefit liability (asset) resulting from expense (income) in profit or loss IAS 19.141 Common practice
ifrs-full IncreaseDecreaseInNetDefinedBenefitLiabilityAssetResultingFromExpenseIncomeInProfitOrLoss Monetary, duration, credit totalLabel Total increase (decrease) in net defined benefit liability (asset) resulting from expense (income) in profit or loss IAS 19.141 Common practice
ifrs-full IncreaseDecreaseInNetDefinedBenefitLiabilityAssetResultingFromExpenseIncomeInProfitOrLoss Monetary, duration, credit documentation The increase (decrease) in the net defined benefit liability (asset) resulting from expense (income) included in profit or loss. [Refer: Net defined benefit liability (asset); Profit (loss)] [Contrast: Post-employment benefit expense in profit or loss, defined benefit plans] IAS 19.141 Common practice
ifrs-full IncreaseDecreaseInNetDefinedBenefitLiabilityAssetResultingFromMiscellaneousOtherChanges Monetary, duration, credit label Increase (decrease) in net defined benefit liability (asset) resulting from miscellaneous other changes IAS 19.141 Common practice
ifrs-full IncreaseDecreaseInNetDefinedBenefitLiabilityAssetResultingFromMiscellaneousOtherChanges Monetary, duration, credit totalLabel Total increase (decrease) in net defined benefit liability (asset) resulting from miscellaneous other changes IAS 19.141 Common practice
ifrs-full IncreaseDecreaseInNetDefinedBenefitLiabilityAssetResultingFromMiscellaneousOtherChanges Monetary, duration, credit documentation The increase (decrease) in the net defined benefit liability (asset) resulting from miscellaneous other changes. [Refer: Net defined benefit liability (asset); Increase (decrease) in net defined benefit liability (asset) resulting from expense (income) in profit or loss; Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income] IAS 19.141 Common practice
ifrs-full IncreaseDecreaseInNetInvestmentInFinanceLease Monetary, duration, debit label Increase (decrease) in net investment in finance lease IFRS 16.93 Disclosure
ifrs-full IncreaseDecreaseInNetInvestmentInFinanceLease Monetary, duration, debit documentation The increase (decrease) in the net investment in finance lease. [Refer: Net investment in finance lease] IFRS 16.93 Disclosure
ifrs-full IncreaseDecreaseInNumberOfOrdinarySharesIssued Shares label Increase (decrease) in number of ordinary shares issued IAS 1.112 c Common practice
ifrs-full IncreaseDecreaseInNumberOfOrdinarySharesIssued Shares documentation The increase (decrease) in the number of ordinary shares issued. [Refer: Ordinary shares [member]] IAS 1.112 c Common practice
ifrs-full IncreaseDecreaseInNumberOfSharesOutstanding Shares label Increase (decrease) in number of shares outstanding IAS 1.79 a (iv) Disclosure
ifrs-full IncreaseDecreaseInNumberOfSharesOutstanding Shares totalLabel Total increase (decrease) in number of shares outstanding IAS 1.79 a (iv) Disclosure
ifrs-full IncreaseDecreaseInNumberOfSharesOutstanding Shares documentation The increase (decrease) in the number of shares outstanding. [Refer: Number of shares outstanding] IAS 1.79 a (iv) Disclosure
ifrs-full IncreaseDecreaseInProfitLossDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17 Monetary, duration, credit label Increase (decrease) in profit (loss) due to reasonably possible decrease in risk variable that arises from contracts within scope of IFRS 17 IFRS 17.128 a (i) Disclosure, IFRS 17.128 a (ii) Disclosure
ifrs-full IncreaseDecreaseInProfitLossDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17 Monetary, duration, credit documentation The increase (decrease) in profit (loss) that would have been caused by a reasonably possible decrease in the risk variable that arises from contracts within the scope of IFRS 17. IFRS 17.128 a (i) Disclosure, IFRS 17.128 a (ii) Disclosure
ifrs-full IncreaseDecreaseInProfitLossDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeld Monetary, duration, credit label Increase (decrease) in profit (loss) due to reasonably possible decrease in risk variable that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts held IFRS 17.128 a (i) Disclosure
ifrs-full IncreaseDecreaseInProfitLossDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeld Monetary, duration, credit documentation The increase (decrease) in profit (loss), before mitigation by reinsurance contracts held, that would have been caused by a reasonably possible decrease in the risk variable that arises from contracts within the scope of IFRS 17. IFRS 17.128 a (i) Disclosure
ifrs-full IncreaseDecreaseInProfitLossDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17 Monetary, duration, credit label Increase (decrease) in profit (loss) due to reasonably possible increase in risk variable that arises from contracts within scope of IFRS 17 IFRS 17.128 a (ii) Disclosure, IFRS 17.128 a (i) Disclosure
ifrs-full IncreaseDecreaseInProfitLossDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17 Monetary, duration, credit documentation The increase (decrease) in profit (loss) that would have been caused by a reasonably possible increase in the risk variable that arises from contracts within the scope of IFRS 17. IFRS 17.128 a (ii) Disclosure, IFRS 17.128 a (i) Disclosure
ifrs-full IncreaseDecreaseInProfitLossDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeld Monetary, duration, credit label Increase (decrease) in profit (loss) due to reasonably possible increase in risk variable that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts held IFRS 17.128 a (i) Disclosure
ifrs-full IncreaseDecreaseInProfitLossDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeld Monetary, duration, credit documentation The increase (decrease) in profit (loss), before mitigation by reinsurance contracts held, that would have been caused by a reasonably possible increase in the risk variable that arises from contracts within the scope of IFRS 17. IFRS 17.128 a (i) Disclosure
ifrs-full IncreaseDecreaseInPropertyPlantAndEquipmentIncludingRightofuseAssets Monetary, duration, debit label Increase (decrease) in property, plant and equipment including right-of-use assets IAS 16.73 e Common practice
ifrs-full IncreaseDecreaseInPropertyPlantAndEquipmentIncludingRightofuseAssets Monetary, duration, debit totalLabel Total increase (decrease) in property, plant and equipment including right-of-use assets IAS 16.73 e Common practice
ifrs-full IncreaseDecreaseInPropertyPlantAndEquipmentIncludingRightofuseAssets Monetary, duration, debit documentation The increase (decrease) in property, plant and equipment including right-of-use assets. [Refer: Property, plant and equipment including right-of-use assets] IAS 16.73 e Common practice
ifrs-full IncreaseDecreaseInRegulatoryDeferralAccountCreditBalances Monetary, duration, credit label Increase (decrease) in regulatory deferral account credit balances IFRS 14.33 a Disclosure
ifrs-full IncreaseDecreaseInRegulatoryDeferralAccountCreditBalances Monetary, duration, credit totalLabel Total increase (decrease) in regulatory deferral account credit balances IFRS 14.33 a Disclosure
ifrs-full IncreaseDecreaseInRegulatoryDeferralAccountCreditBalances Monetary, duration, credit documentation The increase (decrease) in regulatory deferral account credit balances. [Refer: Regulatory deferral account credit balances] IFRS 14.33 a Disclosure
ifrs-full IncreaseDecreaseInRegulatoryDeferralAccountDebitBalances Monetary, duration, debit label Increase (decrease) in regulatory deferral account debit balances IFRS 14.33 a Disclosure
ifrs-full IncreaseDecreaseInRegulatoryDeferralAccountDebitBalances Monetary, duration, debit totalLabel Total increase (decrease) in regulatory deferral account debit balances IFRS 14.33 a Disclosure
ifrs-full IncreaseDecreaseInRegulatoryDeferralAccountDebitBalances Monetary, duration, debit documentation The increase (decrease) in regulatory deferral account debit balances. [Refer: Regulatory deferral account debit balances] IFRS 14.33 a Disclosure
ifrs-full IncreaseDecreaseInReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenApplied Monetary, duration, credit label Increase (decrease) in reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied IFRS 17.116 Common practice
ifrs-full IncreaseDecreaseInReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenApplied Monetary, duration, credit documentation The increase (decrease) in the reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied. [Refer: Reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied] IFRS 17.116 Common practice
ifrs-full IncreaseDecreaseInRightofuseAssets Monetary, duration, debit label Increase (decrease) in right-of-use assets IAS 16.73 e Common practice
ifrs-full IncreaseDecreaseInRightofuseAssets Monetary, duration, debit totalLabel Total increase (decrease) in right-of-use assets IAS 16.73 e Common practice
ifrs-full IncreaseDecreaseInRightofuseAssets Monetary, duration, debit documentation The increase (decrease) in right-of-use assets. [Refer: Right-of-use assets] IAS 16.73 e Common practice
ifrs-full IncreaseDecreaseInWorkingCapital Monetary, duration, credit label Increase (decrease) in working capital IAS 7.20 Common practice
ifrs-full IncreaseDecreaseInWorkingCapital Monetary, duration, credit documentation The increase (decrease) in working capital. IAS 7.20 Common practice
ifrs-full IncreaseDecreaseThroughAcquisitionOfSubsidiary Monetary, duration, credit label Increase (decrease) through acquisition of subsidiary, equity IAS 1.106 d Common practice
ifrs-full IncreaseDecreaseThroughAcquisitionOfSubsidiary Monetary, duration, credit documentation The increase (decrease) in equity resulting from the acquisition of subsidiaries. [Refer: Total for all subsidiaries [member]] IAS 1.106 d Common practice
ifrs-full IncreaseDecreaseThroughAdditionalItemsNecessaryToUnderstandChangeInsuranceContractsLiabilityAsset Monetary, duration, credit label Increase (decrease) through additional items necessary to understand change, insurance contracts liability (asset) IFRS 17.105 d Disclosure
ifrs-full IncreaseDecreaseThroughAdditionalItemsNecessaryToUnderstandChangeInsuranceContractsLiabilityAsset Monetary, duration, credit documentation The increase (decrease) in insurance contracts liability (asset) resulting from additional items that may be necessary to understand the change in the net carrying amount of the insurance contracts. [Refer: Insurance contracts liability (asset)] IFRS 17.105 d Disclosure
ifrs-full IncreaseDecreaseThroughAdjustmentsArisingFromPassageOfTimeAllowanceAccountForCreditLossesOfFinancialAssets Monetary, duration, credit label Increase (decrease) through adjustments arising from passage of time, allowance account for credit losses of financial assets Expired 2023-01-01 IFRS 7.16 Common practice
ifrs-full IncreaseDecreaseThroughAdjustmentsArisingFromPassageOfTimeAllowanceAccountForCreditLossesOfFinancialAssets Monetary, duration, credit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.16 Common practice
ifrs-full IncreaseDecreaseThroughAdjustmentsArisingFromPassageOfTimeAllowanceAccountForCreditLossesOfFinancialAssets Monetary, duration, credit documentation The increase (decrease) in the allowance account for credit losses of financial assets resulting from adjustments arising from the passage of time. [Refer: Allowance account for credit losses of financial assets] Expired 2023-01-01 IFRS 7.16 Common practice
ifrs-full IncreaseDecreaseThroughAmortisationOfInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAsset Monetary, duration, credit label Increase (decrease) through amortisation of insurance acquisition cash flows, insurance contracts liability (asset) IFRS 17.103 b (ii) Disclosure
ifrs-full IncreaseDecreaseThroughAmortisationOfInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAsset Monetary, duration, credit documentation The increase (decrease) in insurance contracts liability (asset) resulting from amortisation of insurance acquisition cash flows. [Refer: Insurance contracts liability (asset); Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)] IFRS 17.103 b (ii) Disclosure
ifrs-full IncreaseDecreaseThroughAmountsRecognisedInProfitOrLossAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised Monetary, duration label Increase (decrease) through amounts recognised in profit or loss, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss IFRS 7.28 b Example, IFRS 7.IG14 Example
ifrs-full IncreaseDecreaseThroughAmountsRecognisedInProfitOrLossAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised Monetary, duration documentation The increase (decrease) in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss resulting from amounts recognised in profit or loss. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss; Classes of financial instruments [domain]] IFRS 7.28 b Example, IFRS 7.IG14 Example
ifrs-full IncreaseDecreaseThroughAppropriationOfRetainedEarnings Monetary, duration, credit label Increase (decrease) through appropriation of retained earnings, equity IAS 1.106 d Common practice
ifrs-full IncreaseDecreaseThroughAppropriationOfRetainedEarnings Monetary, duration, credit documentation The increase (decrease) in equity resulting from the appropriation of retained earnings. [Refer: Retained earnings] IAS 1.106 d Common practice
ifrs-full IncreaseDecreaseThroughBalancesRecognisedInCurrentPeriodInStatementOfFinancialPositionRegulatoryDeferralAccountCreditBalances Monetary, duration, credit label Increase (decrease) through balances recognised in current period in statement of financial position, regulatory deferral account credit balances IFRS 14.33 a (i) Example
ifrs-full IncreaseDecreaseThroughBalancesRecognisedInCurrentPeriodInStatementOfFinancialPositionRegulatoryDeferralAccountCreditBalances Monetary, duration, credit documentation The increase (decrease) in regulatory deferral account credit balances resulting from balances recognised in the current period in the statement of financial position. [Refer: Regulatory deferral account credit balances] IFRS 14.33 a (i) Example
ifrs-full IncreaseDecreaseThroughBalancesRecognisedInCurrentPeriodInStatementOfFinancialPositionRegulatoryDeferralAccountDebitBalances Monetary, duration, debit label Increase (decrease) through balances recognised in current period in statement of financial position, regulatory deferral account debit balances IFRS 14.33 a (i) Example
ifrs-full IncreaseDecreaseThroughBalancesRecognisedInCurrentPeriodInStatementOfFinancialPositionRegulatoryDeferralAccountDebitBalances Monetary, duration, debit documentation The increase (decrease) in regulatory deferral account debit balances resulting from balances recognised in the current period in the statement of financial position. [Refer: Regulatory deferral account debit balances] IFRS 14.33 a (i) Example
ifrs-full IncreaseDecreaseThroughBusinessCombinationsAndDisposalsNetDefinedBenefitLiabilityAsset Monetary, duration, credit label Increase (decrease) in net defined benefit liability (asset) resulting from business combinations and disposals IAS 19.141 h Disclosure
ifrs-full IncreaseDecreaseThroughBusinessCombinationsAndDisposalsNetDefinedBenefitLiabilityAsset Monetary, duration, credit commentaryGuidance Increases in the present value of defined benefit obligation or net defined benefit liability resulting from business combinations should be tagged with a positive value; decreases resulting from business disposals should be tagged with a negative value. Increases in the fair value of plan assets resulting from business combinations represent a decrease in net defined benefit liability (equivalent to an increase in net defined benefit asset) and should be tagged with a negative value; decreases in the fair value of plan assets resulting from business disposals represent an increase in the net defined benefit liability and should be tagged with a positive value. IAS 19.141 h Disclosure
ifrs-full IncreaseDecreaseThroughBusinessCombinationsAndDisposalsNetDefinedBenefitLiabilityAsset Monetary, duration, credit documentation The increase (decrease) in the net defined benefit liability (asset) resulting from business combinations and disposals. [Refer: Total for all business combinations [member]; Net defined benefit liability (asset)] IAS 19.141 h Disclosure
ifrs-full IncreaseDecreaseThroughBusinessCombinationsAndDisposalsReimbursementRights Monetary, duration, debit label Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from resulting from business combinations and disposals IAS 19.141 h Disclosure
ifrs-full IncreaseDecreaseThroughBusinessCombinationsAndDisposalsReimbursementRights Monetary, duration, debit documentation The increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from the effects of business combinations and disposals. [Refer: Total for all business combinations [member]; Reimbursement rights related to defined benefit obligation, at fair value] IAS 19.141 h Disclosure
ifrs-full IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset Monetary, duration, credit label Increase (decrease) through business combinations, deferred tax liability (asset) IAS 12.81 Common practice
ifrs-full IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset Monetary, duration, credit documentation The increase (decrease) in deferred tax liability (asset) resulting from business combinations. [Refer: Deferred tax liability (asset)] IAS 12.81 Common practice
ifrs-full IncreaseDecreaseThroughCashFlowsInsuranceContractsLiabilityAsset Monetary, duration, credit label Increase (decrease) through cash flows, insurance contracts liability (asset) IFRS 17.105 a Disclosure
ifrs-full IncreaseDecreaseThroughCashFlowsInsuranceContractsLiabilityAsset Monetary, duration, credit totalLabel Total increase (decrease) through cash flows, insurance contracts liability (asset) IFRS 17.105 a Disclosure
ifrs-full IncreaseDecreaseThroughCashFlowsInsuranceContractsLiabilityAsset Monetary, duration, credit documentation The increase (decrease) in insurance contracts liability (asset) resulting from cash flows. [Refer: Insurance contracts liability (asset)] IFRS 17.105 a Disclosure
ifrs-full IncreaseDecreaseThroughCashFlowsInsuranceContractsLiabilityAssetAbstract label Increase (decrease) through cash flows, insurance contracts liability (asset) [abstract]
ifrs-full IncreaseDecreaseThroughChangeInDiscountRateContingentLiabilitiesRecognisedInBusinessCombination Monetary, duration, credit label Increase (decrease) through change in discount rate, contingent liabilities recognised in business combination IFRS 3.B67 c Disclosure
ifrs-full IncreaseDecreaseThroughChangeInDiscountRateContingentLiabilitiesRecognisedInBusinessCombination Monetary, duration, credit documentation The increase (decrease) in contingent liabilities recognised in a business combination due to changes in the discount rate. [Refer: Contingent liabilities recognised in business combination; Total for all business combinations [member]] IFRS 3.B67 c Disclosure
ifrs-full IncreaseDecreaseThroughChangeInDiscountRateOtherProvisions Monetary, duration, credit label Increase (decrease) through change in discount rate, other provisions IAS 37.84 e Disclosure
ifrs-full IncreaseDecreaseThroughChangeInDiscountRateOtherProvisions Monetary, duration, credit documentation The increase (decrease) in other provisions resulting from a change in discount rate. [Refer: Other provisions] IAS 37.84 e Disclosure
ifrs-full IncreaseDecreaseThroughChangeInEquityOfSubsidiaries Monetary, duration, credit label Increase (decrease) through change in equity of subsidiaries, equity IAS 1.106 d Common practice
ifrs-full IncreaseDecreaseThroughChangeInEquityOfSubsidiaries Monetary, duration, credit documentation The increase (decrease) in the entity’s equity resulting from the change in the equity of subsidiaries. [Refer: Total for all subsidiaries [member]] IAS 1.106 d Common practice
ifrs-full IncreaseDecreaseThroughChangeInRiskAdjustmentForNonfinancialRiskThatDoesNotRelateToFutureOrPastServiceInsuranceContractsLiabilityAsset Monetary, duration, credit label Increase (decrease) through change in risk adjustment for non-financial risk that does not relate to future or past service, insurance contracts liability (asset) IFRS 17.104 b (ii) Disclosure
ifrs-full IncreaseDecreaseThroughChangeInRiskAdjustmentForNonfinancialRiskThatDoesNotRelateToFutureOrPastServiceInsuranceContractsLiabilityAsset Monetary, duration, credit documentation The increase (decrease) in insurance contracts liability (asset) resulting from the change in the risk adjustment for non-financial risk that does not relate to future service or past service. [Refer: Insurance contracts liability (asset); Risk adjustment for non-financial risk [member]] IFRS 17.104 b (ii) Disclosure
ifrs-full IncreaseDecreaseThroughChangesInDiscountRatesRegulatoryDeferralAccountCreditBalances Monetary, duration, credit label Increase (decrease) through changes in discount rates, regulatory deferral account credit balances IFRS 14.33 a (iii) Example
ifrs-full IncreaseDecreaseThroughChangesInDiscountRatesRegulatoryDeferralAccountCreditBalances Monetary, duration, credit documentation The increase (decrease) in regulatory deferral account credit balances resulting from changes in discount rates. [Refer: Regulatory deferral account credit balances] IFRS 14.33 a (iii) Example
ifrs-full IncreaseDecreaseThroughChangesInDiscountRatesRegulatoryDeferralAccountDebitBalances Monetary, duration, debit label Increase (decrease) through changes in discount rates, regulatory deferral account debit balances IFRS 14.33 a (iii) Example
ifrs-full IncreaseDecreaseThroughChangesInDiscountRatesRegulatoryDeferralAccountDebitBalances Monetary, duration, debit documentation The increase (decrease) in regulatory deferral account debit balances resulting from changes in discount rates. [Refer: Regulatory deferral account debit balances] IFRS 14.33 a (iii) Example
ifrs-full IncreaseDecreaseThroughChangesInEstimatesThatAdjustContractualServiceMarginInsuranceContractsLiabilityAsset Monetary, duration, credit label Increase (decrease) through changes in estimates that adjust contractual service margin, insurance contracts liability (asset) IFRS 17.104 a (i) Disclosure
ifrs-full IncreaseDecreaseThroughChangesInEstimatesThatAdjustContractualServiceMarginInsuranceContractsLiabilityAsset Monetary, duration, credit documentation The increase (decrease) in insurance contracts liability (asset) resulting from changes in estimates that adjust the contractual service margin. [Refer: Insurance contracts liability (asset); Contractual service margin [member]] IFRS 17.104 a (i) Disclosure
ifrs-full IncreaseDecreaseThroughChangesInEstimatesThatDoNotAdjustContractualServiceMarginInsuranceContractsLiabilityAsset Monetary, duration, credit label Increase (decrease) through changes in estimates that do not adjust contractual service margin, insurance contracts liability (asset) IFRS 17.104 a (ii) Disclosure
ifrs-full IncreaseDecreaseThroughChangesInEstimatesThatDoNotAdjustContractualServiceMarginInsuranceContractsLiabilityAsset Monetary, duration, credit documentation The increase (decrease) in insurance contracts liability (asset) resulting from changes in estimates that do not adjust the contractual service margin. [Refer: Insurance contracts liability (asset); Contractual service margin [member]] IFRS 17.104 a (ii) Disclosure
ifrs-full IncreaseDecreaseThroughChangesInFairValuesLiabilitiesArisingFromFinancingActivities Monetary, duration, credit label Increase (decrease) through changes in fair values, liabilities arising from financing activities IAS 7.44B d Disclosure
ifrs-full IncreaseDecreaseThroughChangesInFairValuesLiabilitiesArisingFromFinancingActivities Monetary, duration, credit documentation The increase (decrease) in liabilities arising from financing activities resulting from changes in fair values. [Refer: Liabilities arising from financing activities] IAS 7.44B d Disclosure
ifrs-full IncreaseDecreaseThroughChangesInForeignExchangeRatesNetDefinedBenefitLiabilityAsset Monetary, duration, credit label Increase (decrease) in net defined benefit liability (asset) resulting from changes in foreign exchange rates, net defined benefit liability (asset) IAS 19.141 e Disclosure
ifrs-full IncreaseDecreaseThroughChangesInForeignExchangeRatesNetDefinedBenefitLiabilityAsset Monetary, duration, credit commentaryGuidance Increases in the present value of defined benefit obligation or net defined benefit liability resulting from changes in foreign exchange rates should be tagged with a positive value; decreases should be tagged with a negative value. Increases in the fair value of plan assets resulting from changes in foreign exchange rates represent a decrease in the net defined benefit liability (equivalent to an increase in a net defined benefit asset) and should be tagged with a negative value; decreases in the fair value of plan assets represent an increase in the net defined benefit liability and should be tagged with a positive value. IAS 19.141 e Disclosure
ifrs-full IncreaseDecreaseThroughChangesInForeignExchangeRatesNetDefinedBenefitLiabilityAsset Monetary, duration, credit documentation The increase (decrease) in the net defined benefit liability (asset) resulting from changes in foreign exchange rates. [Refer: Net defined benefit liability (asset)] IAS 19.141 e Disclosure
ifrs-full IncreaseDecreaseThroughChangesInForeignExchangeRatesRegulatoryDeferralAccountCreditBalances Monetary, duration, credit label Increase (decrease) through changes in foreign exchange rates, regulatory deferral account credit balances IFRS 14.33 a (iii) Example
ifrs-full IncreaseDecreaseThroughChangesInForeignExchangeRatesRegulatoryDeferralAccountCreditBalances Monetary, duration, credit documentation The increase (decrease) in regulatory deferral account credit balances resulting from changes in foreign exchange rates. [Refer: Regulatory deferral account credit balances] IFRS 14.33 a (iii) Example
ifrs-full IncreaseDecreaseThroughChangesInForeignExchangeRatesRegulatoryDeferralAccountDebitBalances Monetary, duration, debit label Increase (decrease) through changes in foreign exchange rates, regulatory deferral account debit balances IFRS 14.33 a (iii) Example
ifrs-full IncreaseDecreaseThroughChangesInForeignExchangeRatesRegulatoryDeferralAccountDebitBalances Monetary, duration, debit documentation The increase (decrease) in regulatory deferral account debit balances resulting from changes in foreign exchange rates. [Refer: Regulatory deferral account debit balances] IFRS 14.33 a (iii) Example
ifrs-full IncreaseDecreaseThroughChangesInModelsOrRiskParametersExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts Monetary, duration, credit label Increase (decrease) through changes in models or risk parameters, exposure to credit risk on loan commitments and financial guarantee contracts IFRS 7.35H Example, IFRS 7.IG20B Example
ifrs-full IncreaseDecreaseThroughChangesInModelsOrRiskParametersExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts Monetary, duration, credit documentation The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from changes in models or risk parameters. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts] IFRS 7.35H Example, IFRS 7.IG20B Example
ifrs-full IncreaseDecreaseThroughChangesInModelsOrRiskParametersFinancialAssets Monetary, duration, debit label Increase (decrease) through changes in models or risk parameters, financial assets IFRS 7.35H Example, IFRS 7.IG20B Example
ifrs-full IncreaseDecreaseThroughChangesInModelsOrRiskParametersFinancialAssets Monetary, duration, debit documentation The increase (decrease) in financial assets resulting from changes in models or risk parameters. [Refer: Financial assets] IFRS 7.35H Example, IFRS 7.IG20B Example
ifrs-full IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl Monetary, duration, credit label Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity IAS 1.106 d (iii) Disclosure
ifrs-full IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl Monetary, duration, credit documentation The increase (decrease) in equity through changes in ownership interests in subsidiaries that do not result in loss of control. [Refer: Total for all subsidiaries [member]] IAS 1.106 d (iii) Disclosure
ifrs-full IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControlEquityAttributableToOwnersOfParent Monetary, duration, credit label Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity attributable to owners of parent IFRS 12.18 Disclosure
ifrs-full IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControlEquityAttributableToOwnersOfParent Monetary, duration, credit documentation The increase (decrease) in equity attributable to owners of the parent through changes in ownership interests in subsidiaries that do not result in loss of control. [Refer: Total for all subsidiaries [member]; Equity attributable to owners of parent] IFRS 12.18 Disclosure
ifrs-full IncreaseDecreaseThroughChangesThatRelateToCurrentServiceInsuranceContractsLiabilityAsset Monetary, duration, credit label Increase (decrease) through changes that relate to current service, insurance contracts liability (asset) IFRS 17.104 b Disclosure
ifrs-full IncreaseDecreaseThroughChangesThatRelateToCurrentServiceInsuranceContractsLiabilityAsset Monetary, duration, credit totalLabel Total increase (decrease) through changes that relate to current service, insurance contracts liability (asset) IFRS 17.104 b Disclosure
ifrs-full IncreaseDecreaseThroughChangesThatRelateToCurrentServiceInsuranceContractsLiabilityAsset Monetary, duration, credit documentation The increase (decrease) in insurance contracts liability (asset) resulting from changes that relate to current service. [Refer: Insurance contracts liability (asset)] IFRS 17.104 b Disclosure
ifrs-full IncreaseDecreaseThroughChangesThatRelateToCurrentServiceInsuranceContractsLiabilityAssetAbstract label Increase (decrease) through changes that relate to current service, insurance contracts liability (asset) [abstract]
ifrs-full IncreaseDecreaseThroughChangesThatRelateToFutureServiceInsuranceContractsLiabilityAsset Monetary, duration, credit label Increase (decrease) through changes that relate to future service, insurance contracts liability (asset) IFRS 17.103 b (iv) Disclosure, IFRS 17.104 a Disclosure
ifrs-full IncreaseDecreaseThroughChangesThatRelateToFutureServiceInsuranceContractsLiabilityAsset Monetary, duration, credit totalLabel Total increase (decrease) through changes that relate to future service, insurance contracts liability (asset) IFRS 17.103 b (iv) Disclosure, IFRS 17.104 a Disclosure
ifrs-full IncreaseDecreaseThroughChangesThatRelateToFutureServiceInsuranceContractsLiabilityAsset Monetary, duration, credit documentation The increase (decrease) in insurance contracts liability (asset) resulting from changes that relate to future service. [Refer: Insurance contracts liability (asset)] IFRS 17.103 b (iv) Disclosure, IFRS 17.104 a Disclosure
ifrs-full IncreaseDecreaseThroughChangesThatRelateToFutureServiceInsuranceContractsLiabilityAssetAbstract label Increase (decrease) through changes that relate to future service, insurance contracts liability (asset) [abstract]
ifrs-full IncreaseDecreaseThroughChangesThatRelateToPastServiceInsuranceContractsLiabilityAsset Monetary, duration, credit label Increase (decrease) through changes that relate to past service, insurance contracts liability (asset) IFRS 17.103 b (iii) Disclosure, IFRS 17.104 c Disclosure
ifrs-full IncreaseDecreaseThroughChangesThatRelateToPastServiceInsuranceContractsLiabilityAsset Monetary, duration, credit documentation The increase (decrease) in insurance contracts liability (asset) resulting from changes that relate to past service, i.e. changes in fulfilment cash flows relating to incurred claims. [Refer: Insurance contracts liability (asset)] IFRS 17.103 b (iii) Disclosure, IFRS 17.104 c Disclosure
ifrs-full IncreaseDecreaseThroughConversionOfConvertibleInstruments Monetary, duration, credit label Increase (decrease) through conversion of convertible instruments, equity IAS 1.106 d Common practice
ifrs-full IncreaseDecreaseThroughConversionOfConvertibleInstruments Monetary, duration, credit documentation The increase (decrease) in equity resulting from the conversion of convertible instruments. IAS 1.106 d Common practice
ifrs-full IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInEstimateOfTransactionPriceContractAssets Monetary, duration, debit label Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in estimate of transaction price, contract assets IFRS 15.118 b Example
ifrs-full IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInEstimateOfTransactionPriceContractAssets Monetary, duration, debit documentation The increase (decrease) in contract assets resulting from cumulative catch-up adjustments to revenue arising from a change in an estimate of the transaction price. The transaction price is the amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third parties (for example, some sales taxes). [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract assets] IFRS 15.118 b Example
ifrs-full IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInEstimateOfTransactionPriceContractLiabilities Monetary, duration, credit label Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in estimate of transaction price, contract liabilities IFRS 15.118 b Example
ifrs-full IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInEstimateOfTransactionPriceContractLiabilities Monetary, duration, credit documentation The increase (decrease) in contract liabilities resulting from cumulative catch-up adjustments to revenue arising from a change in an estimate of the transaction price. The transaction price is the amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third parties (for example, some sales taxes). [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract liabilities] IFRS 15.118 b Example
ifrs-full IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInMeasureOfProgressContractAssets Monetary, duration, debit label Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in measure of progress, contract assets IFRS 15.118 b Example
ifrs-full IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInMeasureOfProgressContractAssets Monetary, duration, debit documentation The increase (decrease) in contract assets resulting from cumulative catch-up adjustments to revenue arising from a change in the measure of progress. [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract assets] IFRS 15.118 b Example
ifrs-full IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInMeasureOfProgressContractLiabilities Monetary, duration, credit label Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in measure of progress, contract liabilities IFRS 15.118 b Example
ifrs-full IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInMeasureOfProgressContractLiabilities Monetary, duration, credit documentation The increase (decrease) in contract liabilities resulting from cumulative catch-up adjustments to revenue arising from a change in the measure of progress. [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract liabilities] IFRS 15.118 b Example
ifrs-full IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromContractModificationContractAssets Monetary, duration, debit label Increase (decrease) through cumulative catch-up adjustments to revenue arising from contract modification, contract assets IFRS 15.118 b Example
ifrs-full IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromContractModificationContractAssets Monetary, duration, debit documentation The increase (decrease) in contract assets resulting from cumulative catch-up adjustments to revenue arising from a contract modification. A contract modification is a change in the scope or price (or both) of a contract that is approved by the parties to the contract. [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract assets] IFRS 15.118 b Example
ifrs-full IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromContractModificationContractLiabilities Monetary, duration, credit label Increase (decrease) through cumulative catch-up adjustments to revenue arising from contract modification, contract liabilities IFRS 15.118 b Example
ifrs-full IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromContractModificationContractLiabilities Monetary, duration, credit documentation The increase (decrease) in contract liabilities resulting from cumulative catch-up adjustments to revenue arising from a contract modification. A contract modification is a change in the scope or price (or both) of a contract that is approved by the parties to the contract. [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract liabilities] IFRS 15.118 b Example
ifrs-full IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueContractAssets Monetary, duration, debit label Increase (decrease) through cumulative catch-up adjustments to revenue, contract assets IFRS 15.118 b Example
ifrs-full IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueContractAssets Monetary, duration, debit documentation The increase (decrease) in contract assets resulting from cumulative catch-up adjustments to revenue. [Refer: Contract assets; Revenue from contracts with customers] IFRS 15.118 b Example
ifrs-full IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueContractLiabilities Monetary, duration, credit label Increase (decrease) through cumulative catch-up adjustments to revenue, contract liabilities IFRS 15.118 b Example
ifrs-full IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueContractLiabilities Monetary, duration, credit documentation The increase (decrease) in contract liabilities resulting from cumulative catch-up adjustments to revenue. [Refer: Contract liabilities; Revenue from contracts with customers] IFRS 15.118 b Example
ifrs-full IncreaseDecreaseThroughDisposalOfSubsidiary Monetary, duration, credit label Increase (decrease) through disposal of subsidiary, equity IAS 1.106 d Common practice
ifrs-full IncreaseDecreaseThroughDisposalOfSubsidiary Monetary, duration, credit documentation The increase (decrease) in equity resulting from the disposal of subsidiaries. [Refer: Total for all subsidiaries [member]] IAS 1.106 d Common practice
ifrs-full IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities Monetary, duration, credit label Increase (decrease) through effect of changes in foreign exchange rates, liabilities arising from financing activities IAS 7.44B c Disclosure
ifrs-full IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities Monetary, duration, credit documentation The increase (decrease) in liabilities arising from financing activities resulting from the effect of changes in foreign exchange rates. [Refer: Liabilities arising from financing activities] IAS 7.44B c Disclosure
ifrs-full IncreaseDecreaseThroughEffectOfChangesInRiskOfNonperformanceByIssuerOfReinsuranceContractsHeldInsuranceContractsLiabilityAsset Monetary, duration, credit label Increase (decrease) through effect of changes in risk of non-performance by issuer of reinsurance contracts held, insurance contracts liability (asset) IFRS 17.105 b Disclosure
ifrs-full IncreaseDecreaseThroughEffectOfChangesInRiskOfNonperformanceByIssuerOfReinsuranceContractsHeldInsuranceContractsLiabilityAsset Monetary, duration, credit documentation The increase (decrease) in insurance contracts liability (asset) resulting from the effect of changes in the risk of non-performance by the issuer of reinsurance contracts held. [Refer: Insurance contracts liability (asset); Reinsurance contracts held [member]] IFRS 17.105 b Disclosure
ifrs-full IncreaseDecreaseThroughEffectsOfContractsAcquiredInPeriodInsuranceContractsLiabilityAsset Monetary, duration, credit label Increase (decrease) through effects of contracts acquired in period, insurance contracts liability (asset) IFRS 17.108 a Disclosure
ifrs-full IncreaseDecreaseThroughEffectsOfContractsAcquiredInPeriodInsuranceContractsLiabilityAsset Monetary, duration, credit documentation The increase (decrease) in insurance contracts liability (asset) resulting from the effects of contracts acquired from other entities in transfers of insurance contracts or business combinations in the period. [Refer: Insurance contracts liability (asset)] IFRS 17.108 a Disclosure
ifrs-full IncreaseDecreaseThroughEffectsOfContractsInitiallyRecognisedInPeriodInsuranceContractsLiabilityAsset Monetary, duration, credit label Increase (decrease) through effects of contracts initially recognised in period, insurance contracts liability (asset) IFRS 17.104 a (iii) Disclosure, IFRS 17.107 Disclosure
ifrs-full IncreaseDecreaseThroughEffectsOfContractsInitiallyRecognisedInPeriodInsuranceContractsLiabilityAsset Monetary, duration, credit documentation The increase (decrease) in insurance contracts liability (asset) resulting from the effects of contracts initially recognised in the period. [Refer: Insurance contracts liability (asset)] IFRS 17.104 a (iii) Disclosure, IFRS 17.107 Disclosure
ifrs-full IncreaseDecreaseThroughEffectsOfGroupsOfOnerousContractsInitiallyRecognisedInPeriodInsuranceContractsLiabilityAsset Monetary, duration, credit label Increase (decrease) through effects of groups of onerous contracts initially recognised in period, insurance contracts liability (asset) IFRS 17.108 b Disclosure
ifrs-full IncreaseDecreaseThroughEffectsOfGroupsOfOnerousContractsInitiallyRecognisedInPeriodInsuranceContractsLiabilityAsset Monetary, duration, credit documentation The increase (decrease) in insurance contracts liability (asset) resulting from the effects of groups of onerous contracts initially recognised in the period. An insurance contract is onerous at the date of initial recognition if the fulfilment cash flows allocated to the contract, any previously recognised acquisition cash flows and any cash flows arising from the contract at the date of initial recognition in total are a net outflow. [Refer: Insurance contracts liability (asset)] IFRS 17.108 b Disclosure
ifrs-full IncreaseDecreaseThroughExerciseOfOptions Monetary, duration, credit label Increase (decrease) through exercise of options, equity IAS 1.106 d Common practice
ifrs-full IncreaseDecreaseThroughExerciseOfOptions Monetary, duration, credit documentation The increase (decrease) in equity resulting from the exercise of options. IAS 1.106 d Common practice
ifrs-full IncreaseDecreaseThroughExerciseOfWarrantsEquity Monetary, duration, credit label Increase (decrease) through exercise of warrants, equity IAS 1.106 d Common practice
ifrs-full IncreaseDecreaseThroughExerciseOfWarrantsEquity Monetary, duration, credit documentation The increase (decrease) in equity resulting from the exercise of warrants. IAS 1.106 d Common practice
ifrs-full IncreaseDecreaseThroughExperienceAdjustmentsInsuranceContractsLiabilityAsset Monetary, duration, credit label Increase (decrease) through experience adjustments, insurance contracts liability (asset) IFRS 17.104 b (iii) Disclosure
ifrs-full IncreaseDecreaseThroughExperienceAdjustmentsInsuranceContractsLiabilityAsset Monetary, duration, credit documentation The increase (decrease) in insurance contracts liability (asset) resulting from experience adjustments, excluding amounts related to the risk adjustment for non-financial risk included in paragraph 104(b)(ii) of IFRS 17. Experience adjustment is a difference between: (a) for premium receipts (and any related cash flows such as insurance acquisition cash flows and insurance premium taxes) – the estimate at the beginning of the period of the amounts expected in the period and the actual cash flows in the period; or (b) for insurance service expenses (excluding insurance acquisition expenses) – the estimate at the beginning of the period of the amounts expected to be incurred in the period and the actual amounts incurred in the period. [Refer: Insurance contracts liability (asset)] IFRS 17.104 b (iii) Disclosure
ifrs-full IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities Monetary, duration, credit label Increase (decrease) through financing cash flows, liabilities arising from financing activities IAS 7.44B a Disclosure
ifrs-full IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities Monetary, duration, credit documentation The increase (decrease) in liabilities arising from financing activities resulting from financing cash flows. [Refer: Cash flows from (used in) financing activities; Liabilities arising from financing activities] IAS 7.44B a Disclosure
ifrs-full IncreaseDecreaseThroughForeignExchangeAndOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts Monetary, duration, credit label Increase (decrease) through foreign exchange and other movements, exposure to credit risk on loan commitments and financial guarantee contracts IFRS 7.35H Example, IFRS 7.IG20B Example
ifrs-full IncreaseDecreaseThroughForeignExchangeAndOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts Monetary, duration, credit totalLabel Total increase (decrease) through foreign exchange and other movements, exposure to credit risk on loan commitments and financial guarantee contracts IFRS 7.35H Example, IFRS 7.IG20B Example
ifrs-full IncreaseDecreaseThroughForeignExchangeAndOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts Monetary, duration, credit documentation The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from foreign exchange and other movements. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts] IFRS 7.35H Example, IFRS 7.IG20B Example
ifrs-full IncreaseDecreaseThroughForeignExchangeAndOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsAbstract label Increase (decrease) through foreign exchange and other movements, exposure to credit risk on loan commitments and financial guarantee contracts [abstract]
ifrs-full IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets Monetary, duration, debit label Increase (decrease) through foreign exchange and other movements, financial assets IFRS 7.35H Example, IFRS 7.IG20B Example
ifrs-full IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets Monetary, duration, debit totalLabel Total increase (decrease) through foreign exchange and other movements, financial assets IFRS 7.35H Example, IFRS 7.IG20B Example
ifrs-full IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets Monetary, duration, debit documentation The increase (decrease) in financial assets resulting from foreign exchange and other movements. [Refer: Financial assets] IFRS 7.35H Example, IFRS 7.IG20B Example
ifrs-full IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssetsAbstract label Increase (decrease) through foreign exchange and other movements, financial assets [abstract]
ifrs-full IncreaseDecreaseThroughForeignExchangeExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts Monetary, duration, credit label Increase (decrease) through foreign exchange, exposure to credit risk on loan commitments and financial guarantee contracts IFRS 7.35H Example, IFRS 7.IG20B Example
ifrs-full IncreaseDecreaseThroughForeignExchangeExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts Monetary, duration, credit documentation The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from foreign exchange. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts] IFRS 7.35H Example, IFRS 7.IG20B Example
ifrs-full IncreaseDecreaseThroughForeignExchangeFinancialAssets Monetary, duration, debit label Increase (decrease) through foreign exchange, financial assets IFRS 7.35H Example, IFRS 7.IG20B Example
ifrs-full IncreaseDecreaseThroughForeignExchangeFinancialAssets Monetary, duration, debit documentation The increase (decrease) in financial assets resulting from foreign exchange. [Refer: Financial assets] IFRS 7.35H Example, IFRS 7.IG20B Example
ifrs-full IncreaseDecreaseThroughGainsLossesInPeriodReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenApplied Monetary, duration, credit label Increase (decrease) through gains (losses) in period, reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied IFRS 17.116 Example
ifrs-full IncreaseDecreaseThroughGainsLossesInPeriodReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenApplied Monetary, duration, credit documentation The increase (decrease) in the reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied resulting from gains (losses) in the period. [Refer: Reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied] IFRS 17.116 Example
ifrs-full IncreaseDecreaseThroughIncurredClaimsAndOtherIncurredInsuranceServiceExpensesInsuranceContractsLiabilityAsset Monetary, duration, credit label Increase (decrease) through incurred claims and other incurred insurance service expenses, insurance contracts liability (asset) IFRS 17.103 b (i) Disclosure
ifrs-full IncreaseDecreaseThroughIncurredClaimsAndOtherIncurredInsuranceServiceExpensesInsuranceContractsLiabilityAsset Monetary, duration, credit documentation The increase (decrease) in insurance contracts liability (asset) resulting from incurred claims and other incurred insurance service expenses. [Refer: Insurance contracts liability (asset)] IFRS 17.103 b (i) Disclosure
ifrs-full IncreaseDecreaseThroughIncurredClaimsPaidAndOtherInsuranceServiceExpensesPaidForInsuranceContractsIssuedExcludingInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAsset Monetary, duration, credit label Increase (decrease) through incurred claims paid and other insurance service expenses paid for insurance contracts issued excluding insurance acquisition cash flows, insurance contracts liability (asset) IFRS 17.105 a (iii) Disclosure
ifrs-full IncreaseDecreaseThroughIncurredClaimsPaidAndOtherInsuranceServiceExpensesPaidForInsuranceContractsIssuedExcludingInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAsset Monetary, duration, credit documentation The increase (decrease) in insurance contracts liability (asset) resulting from incurred claims paid and other insurance service expenses paid for insurance contracts issued, excluding insurance acquisition cash flows. [Refer: Insurance contracts liability (asset); Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)] IFRS 17.105 a (iii) Disclosure
ifrs-full IncreaseDecreaseThroughIncurredClaimsRecoveredAndOtherInsuranceServiceExpensesRecoveredUnderReinsuranceContractsHeldInsuranceContractsLiabilityAsset Monetary, duration, credit label Increase (decrease) through incurred claims recovered and other insurance service expenses recovered under reinsurance contracts held, insurance contracts liability (asset) IFRS 17.105 a (iii) Disclosure
ifrs-full IncreaseDecreaseThroughIncurredClaimsRecoveredAndOtherInsuranceServiceExpensesRecoveredUnderReinsuranceContractsHeldInsuranceContractsLiabilityAsset Monetary, duration, credit documentation The increase (decrease) in insurance contracts liability (asset) resulting from incurred claims recovered and other insurance service expenses recovered under reinsurance contracts held. [Refer: Insurance contracts liability (asset); Reinsurance contracts held [member]] IFRS 17.105 a (iii) Disclosure
ifrs-full IncreaseDecreaseThroughInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAsset Monetary, duration, credit label Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset) IFRS 17.105 a (ii) Disclosure
ifrs-full IncreaseDecreaseThroughInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAsset Monetary, duration, credit documentation The increase (decrease) in insurance contracts liability (asset) resulting from insurance acquisition cash flows. Insurance acquisition cash flows are cash flows arising from the costs of selling, underwriting and starting a group of insurance contracts (issued or expected to be issued) that are directly attributable to the portfolio of insurance contracts to which the group belongs. Such cash flows include cash flows that are not directly attributable to individual contracts or groups of insurance contracts within the portfolio. [Refer: Insurance contracts liability (asset)] IFRS 17.105 a (ii) Disclosure
ifrs-full IncreaseDecreaseThroughInsuranceFinanceIncomeOrExpensesInsuranceContractsLiabilityAsset Monetary, duration, credit label Increase (decrease) through insurance finance income or expenses, insurance contracts liability (asset) IFRS 17.105 c Disclosure
ifrs-full IncreaseDecreaseThroughInsuranceFinanceIncomeOrExpensesInsuranceContractsLiabilityAsset Monetary, duration, credit documentation The increase (decrease) in insurance contracts liability (asset) resulting from insurance finance income or expenses. [Refer: Insurance contracts liability (asset); Insurance finance income (expenses)] IFRS 17.105 c Disclosure
ifrs-full IncreaseDecreaseThroughInsuranceRevenueInsuranceContractsLiabilityAsset Monetary, duration, credit label Increase (decrease) through insurance revenue, insurance contracts liability (asset) IFRS 17.103 a Disclosure
ifrs-full IncreaseDecreaseThroughInsuranceRevenueInsuranceContractsLiabilityAsset Monetary, duration, credit totalLabel Total increase (decrease) through insurance revenue, insurance contracts liability (asset) IFRS 17.103 a Disclosure
ifrs-full IncreaseDecreaseThroughInsuranceRevenueInsuranceContractsLiabilityAsset Monetary, duration, credit documentation The increase (decrease) in insurance contracts liability (asset) resulting from insurance revenue. [Refer: Insurance contracts liability (asset); Insurance revenue] IFRS 17.103 a Disclosure
ifrs-full IncreaseDecreaseThroughInsuranceRevenueInsuranceContractsLiabilityAssetAbstract label Increase (decrease) through insurance revenue, insurance contracts liability (asset) [abstract]
ifrs-full IncreaseDecreaseThroughInsuranceRevenueNotRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachOrFairValueApproachHasBeenAppliedInsuranceContractsLiabilityAsset Monetary, duration, credit label Increase (decrease) through insurance revenue not related to contracts that existed at transition date to which modified retrospective approach or fair value approach has been applied, insurance contracts liability (asset) IFRS 17.114 c Disclosure
ifrs-full IncreaseDecreaseThroughInsuranceRevenueNotRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachOrFairValueApproachHasBeenAppliedInsuranceContractsLiabilityAsset Monetary, duration, credit documentation The increase (decrease) in insurance contracts liability (asset) resulting from insurance revenue not related to contracts that existed at the transition date to which the modified retrospective approach (as described in paragraphs C6-C19A of IFRS 17) or the fair value approach (as described in paragraphs C20-C24B of IFRS 17) has been applied. [Refer: Insurance contracts liability (asset); Insurance revenue] IFRS 17.114 c Disclosure
ifrs-full IncreaseDecreaseThroughInsuranceRevenueRelatedToContractsThatExistedAtTransitionDateToWhichFairValueApproachHasBeenAppliedInsuranceContractsLiabilityAsset Monetary, duration, credit label Increase (decrease) through insurance revenue related to contracts that existed at transition date to which fair value approach has been applied, insurance contracts liability (asset) IFRS 17.114 b Disclosure
ifrs-full IncreaseDecreaseThroughInsuranceRevenueRelatedToContractsThatExistedAtTransitionDateToWhichFairValueApproachHasBeenAppliedInsuranceContractsLiabilityAsset Monetary, duration, credit documentation The increase (decrease) in insurance contracts liability (asset) resulting from insurance revenue related to contracts that existed at the transition date to which the fair value approach (as described in paragraphs C20-C24B of IFRS 17) has been applied. [Refer: Insurance contracts liability (asset); Insurance revenue] IFRS 17.114 b Disclosure
ifrs-full IncreaseDecreaseThroughInsuranceRevenueRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachHasBeenAppliedInsuranceContractsLiabilityAsset Monetary, duration, credit label Increase (decrease) through insurance revenue related to contracts that existed at transition date to which modified retrospective approach has been applied, insurance contracts liability (asset) IFRS 17.114 a Disclosure
ifrs-full IncreaseDecreaseThroughInsuranceRevenueRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachHasBeenAppliedInsuranceContractsLiabilityAsset Monetary, duration, credit documentation The increase (decrease) in insurance contracts liability (asset) resulting from insurance revenue related to contracts that existed at the transition date to which the modified retrospective approach (as described in paragraphs C6-C19A of IFRS 17) has been applied. [Refer: Insurance contracts liability (asset); Insurance revenue] IFRS 17.114 a Disclosure
ifrs-full IncreaseDecreaseThroughInsuranceServiceExpensesInsuranceContractsLiabilityAsset Monetary, duration, credit label Increase (decrease) through insurance service expenses, insurance contracts liability (asset) IFRS 17.103 b Disclosure
ifrs-full IncreaseDecreaseThroughInsuranceServiceExpensesInsuranceContractsLiabilityAsset Monetary, duration, credit totalLabel Total increase (decrease) through insurance service expenses, insurance contracts liability (asset) IFRS 17.103 b Disclosure
ifrs-full IncreaseDecreaseThroughInsuranceServiceExpensesInsuranceContractsLiabilityAsset Monetary, duration, credit documentation The increase (decrease) in insurance contracts liability (asset) resulting from insurance service expenses. [Refer: Insurance contracts liability (asset)] IFRS 17.103 b Disclosure
ifrs-full IncreaseDecreaseThroughInsuranceServiceExpensesInsuranceContractsLiabilityAssetAbstract label Increase (decrease) through insurance service expenses, insurance contracts liability (asset) [abstract]
ifrs-full IncreaseDecreaseThroughInsuranceServiceResultForReconciliationByComponentsInsuranceContractsLiabilityAssetAbstract label Increase (decrease) through insurance service result for reconciliation by components, insurance contracts liability (asset) [abstract]
ifrs-full IncreaseDecreaseThroughInsuranceServiceResultForReconciliationByRemainingCoverageAndIncurredClaimsInsuranceContractsLiabilityAssetAbstract label Increase (decrease) through insurance service result for reconciliation by remaining coverage and incurred claims, insurance contracts liability (asset) [abstract]
ifrs-full IncreaseDecreaseThroughInsuranceServiceResultInsuranceContractsLiabilityAsset Monetary, duration, credit label Increase (decrease) through insurance service result, insurance contracts liability (asset) IFRS 17.103 Disclosure, IFRS 17.104 Disclosure
ifrs-full IncreaseDecreaseThroughInsuranceServiceResultInsuranceContractsLiabilityAsset Monetary, duration, credit totalLabel Total increase (decrease) through insurance service result, insurance contracts liability (asset) IFRS 17.103 Disclosure, IFRS 17.104 Disclosure
ifrs-full IncreaseDecreaseThroughInsuranceServiceResultInsuranceContractsLiabilityAsset Monetary, duration, credit documentation The increase (decrease) in insurance contracts liability (asset) resulting from insurance service result. [Refer: Insurance contracts liability (asset); Insurance service result] IFRS 17.103 Disclosure, IFRS 17.104 Disclosure
ifrs-full IncreaseDecreaseThroughInvestmentComponentsExcludedFromInsuranceRevenueAndInsuranceServiceExpensesInsuranceContractsLiabilityAsset Monetary, duration, credit label Increase (decrease) through investment components excluded from insurance revenue and insurance service expenses, insurance contracts liability (asset) IFRS 17.103 c Disclosure
ifrs-full IncreaseDecreaseThroughInvestmentComponentsExcludedFromInsuranceRevenueAndInsuranceServiceExpensesInsuranceContractsLiabilityAsset Monetary, duration, credit documentation The increase (decrease) in insurance contracts liability (asset) resulting from investment components excluded from insurance revenue and insurance service expenses (combined with refunds of premiums unless refunds of premiums are presented as part of the cash flows in the period described in paragraph 105(a)(i) of IFRS 17). [Refer: Description of approach used to determine investment components; Insurance contracts liability (asset)] IFRS 17.103 c Disclosure
ifrs-full IncreaseDecreaseThroughLossOfControlOfSubsidiaryDeferredTaxLiabilityAsset Monetary, duration, credit label Increase (decrease) through loss of control of subsidiary, deferred tax liability (asset) IAS 12.81 Common practice
ifrs-full IncreaseDecreaseThroughLossOfControlOfSubsidiaryDeferredTaxLiabilityAsset Monetary, duration, credit documentation The decrease in deferred tax liability (asset) resulting from the loss of control of a subsidiary. [Refer: Deferred tax liability (asset)] IAS 12.81 Common practice
ifrs-full IncreaseDecreaseThroughModificationOfContractualCashFlowsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts Monetary, duration, credit label Increase (decrease) through modification of contractual cash flows, exposure to credit risk on loan commitments and financial guarantee contracts IFRS 7.35I b Example
ifrs-full IncreaseDecreaseThroughModificationOfContractualCashFlowsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts Monetary, duration, credit documentation The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from the modification of contractual cash flows. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts] IFRS 7.35I b Example
ifrs-full IncreaseDecreaseThroughModificationOfContractualCashFlowsFinancialAssets Monetary, duration, debit label Increase (decrease) through modification of contractual cash flows, financial assets IFRS 7.35I b Example
ifrs-full IncreaseDecreaseThroughModificationOfContractualCashFlowsFinancialAssets Monetary, duration, debit documentation The increase (decrease) in financial assets resulting from the modification of contractual cash flows. [Refer: Financial assets] IFRS 7.35I b Example
ifrs-full IncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssets Monetary, duration, credit label Increase (decrease) through net exchange differences, allowance account for credit losses of financial assets Expired 2023-01-01 IFRS 7.16 Common practice
ifrs-full IncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssets Monetary, duration, credit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.16 Common practice
ifrs-full IncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssets Monetary, duration, credit documentation The increase (decrease) in an allowance account for credit losses of financial assets resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Allowance account for credit losses of financial assets] Expired 2023-01-01 IFRS 7.16 Common practice
ifrs-full IncreaseDecreaseThroughNetExchangeDifferencesBiologicalAssets Monetary, duration, debit label Increase (decrease) through net exchange differences, biological assets IAS 41.50 f Disclosure
ifrs-full IncreaseDecreaseThroughNetExchangeDifferencesBiologicalAssets Monetary, duration, debit documentation The increase (decrease) in biological assets resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Biological assets] IAS 41.50 f Disclosure
ifrs-full IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAsset Monetary, duration, credit label Increase (decrease) through net exchange differences, deferred tax liability (asset) IAS 12.81 Common practice
ifrs-full IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAsset Monetary, duration, credit documentation The increase (decrease) in deferred tax liability (asset) resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Deferred tax liability (asset)] IAS 12.81 Common practice
ifrs-full IncreaseDecreaseThroughNetExchangeDifferencesGoodwill Monetary, duration, debit label Increase (decrease) through net exchange differences, goodwill IFRS 3.B67 d (vi) Disclosure
ifrs-full IncreaseDecreaseThroughNetExchangeDifferencesGoodwill Monetary, duration, debit documentation The increase (decrease) in goodwill resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Goodwill] IFRS 3.B67 d (vi) Disclosure
ifrs-full IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill Monetary, duration, debit label Increase (decrease) through net exchange differences, intangible assets and goodwill IAS 38.118 e (vii) Common practice
ifrs-full IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill Monetary, duration, debit documentation The increase (decrease) in intangible assets and goodwill resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Intangible assets and goodwill] IAS 38.118 e (vii) Common practice
ifrs-full IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill Monetary, duration, debit label Increase (decrease) through net exchange differences, intangible assets other than goodwill IAS 38.118 e (vii) Disclosure
ifrs-full IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill Monetary, duration, debit documentation The increase (decrease) in intangible assets other than goodwill resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Intangible assets other than goodwill] IAS 38.118 e (vii) Disclosure
ifrs-full IncreaseDecreaseThroughNetExchangeDifferencesInvestmentProperty Monetary, duration, debit label Increase (decrease) through net exchange differences, investment property IAS 40.76 e Disclosure, IAS 40.79 d (vi) Disclosure
ifrs-full IncreaseDecreaseThroughNetExchangeDifferencesInvestmentProperty Monetary, duration, debit documentation The increase (decrease) in investment property resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Investment property] IAS 40.76 e Disclosure, IAS 40.79 d (vi) Disclosure
ifrs-full IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions Monetary, duration, credit label Increase (decrease) through net exchange differences, other provisions IAS 37.84 Common practice
ifrs-full IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions Monetary, duration, credit documentation The increase (decrease) in other provisions resulting from foreign currency exchange rate changes on provisions measured in a currency different from the entity’s presentation currency. [Refer: Other provisions] IAS 37.84 Common practice
ifrs-full IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment Monetary, duration, debit label Increase (decrease) through net exchange differences, property, plant and equipment IAS 16.73 e (viii) Disclosure
ifrs-full IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment Monetary, duration, debit documentation The increase (decrease) in property, plant and equipment resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Property, plant and equipment] IAS 16.73 e (viii) Disclosure
ifrs-full IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets Monetary, duration, debit label Increase (decrease) through net exchange differences, property, plant and equipment including right-of-use assets IAS 16.73 e Common practice
ifrs-full IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets Monetary, duration, debit documentation The increase (decrease) in property, plant and equipment including right-of-use assets resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Property, plant and equipment including right-of-use assets] IAS 16.73 e Common practice
ifrs-full IncreaseDecreaseThroughNetExchangeDifferencesReimbursementRightsAtFairValue Monetary, duration, debit label Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from net exchange differences IAS 19.141 e Disclosure
ifrs-full IncreaseDecreaseThroughNetExchangeDifferencesReimbursementRightsAtFairValue Monetary, duration, debit documentation The increase (decrease) in the fair value of reimbursement rights related to defined benefit obligation, resulting from foreign currency exchange rate changes on plans measured in a currency that is different from the entity’s presentation currency. [Refer: At fair value [member]; Reimbursement rights related to defined benefit obligation, at fair value] IAS 19.141 e Disclosure
ifrs-full IncreaseDecreaseThroughNetExchangeDifferencesRightofuseAssets Monetary, duration, debit label Increase (decrease) through net exchange differences, right-of-use assets IAS 16.73 e Common practice
ifrs-full IncreaseDecreaseThroughNetExchangeDifferencesRightofuseAssets Monetary, duration, debit documentation The increase (decrease) in right-of-use assets resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Right-of-use assets] IAS 16.73 e Common practice
ifrs-full IncreaseDecreaseThroughNewTransactionsAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised Monetary, duration label Increase (decrease) through new transactions, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss IFRS 7.28 b Example, IFRS 7.IG14 Example
ifrs-full IncreaseDecreaseThroughNewTransactionsAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised Monetary, duration documentation The increase (decrease) in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss resulting from new transactions. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss; Classes of financial instruments [domain]] IFRS 7.28 b Example, IFRS 7.IG14 Example
ifrs-full IncreaseDecreaseThroughObtainingOrLosingControlOfSubsidiariesOrOtherBusinessesLiabilitiesArisingFromFinancingActivities Monetary, duration, credit label Increase (decrease) through obtaining or losing control of subsidiaries or other businesses, liabilities arising from financing activities IAS 7.44B b Disclosure
ifrs-full IncreaseDecreaseThroughObtainingOrLosingControlOfSubsidiariesOrOtherBusinessesLiabilitiesArisingFromFinancingActivities Monetary, duration, credit documentation The increase (decrease) in liabilities arising from financing activities resulting from obtaining or losing control of subsidiaries or other businesses. [Refer: Liabilities arising from financing activities; Total for all subsidiaries [member]] IAS 7.44B b Disclosure
ifrs-full IncreaseDecreaseThroughOtherChangesAllowanceAccountForCreditLossesOfFinancialAssets Monetary, duration, credit label Increase (decrease) through other changes, allowance account for credit losses of financial assets Expired 2023-01-01 IFRS 7.16 Common practice
ifrs-full IncreaseDecreaseThroughOtherChangesAllowanceAccountForCreditLossesOfFinancialAssets Monetary, duration, credit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.16 Common practice
ifrs-full IncreaseDecreaseThroughOtherChangesAllowanceAccountForCreditLossesOfFinancialAssets Monetary, duration, credit documentation The increase (decrease) in allowance account for credit losses of financial assets resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Allowance account for credit losses of financial assets] Expired 2023-01-01 IFRS 7.16 Common practice
ifrs-full IncreaseDecreaseThroughOtherChangesIntangibleAssetsAndGoodwill Monetary, duration, debit label Increase (decrease) through other changes, intangible assets and goodwill IAS 38.118 e (viii) Common practice
ifrs-full IncreaseDecreaseThroughOtherChangesIntangibleAssetsAndGoodwill Monetary, duration, debit documentation The increase (decrease) in intangible assets and goodwill resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets and goodwill] IAS 38.118 e (viii) Common practice
ifrs-full IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill Monetary, duration, debit label Increase (decrease) through other changes, intangible assets other than goodwill IAS 38.118 e (viii) Disclosure
ifrs-full IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill Monetary, duration, debit documentation The increase (decrease) in intangible assets other than goodwill resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill] IAS 38.118 e (viii) Disclosure
ifrs-full IncreaseDecreaseThroughOtherChangesInvestmentProperty Monetary, duration, debit label Increase (decrease) through other changes, investment property IAS 40.76 g Disclosure, IAS 40.79 d (viii) Disclosure
ifrs-full IncreaseDecreaseThroughOtherChangesInvestmentProperty Monetary, duration, debit documentation The increase (decrease) in investment property resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Investment property] IAS 40.76 g Disclosure, IAS 40.79 d (viii) Disclosure
ifrs-full IncreaseDecreaseThroughOtherChangesLiabilitiesArisingFromFinancingActivities Monetary, duration, credit label Increase (decrease) through other changes, liabilities arising from financing activities IAS 7.44B e Disclosure
ifrs-full IncreaseDecreaseThroughOtherChangesLiabilitiesArisingFromFinancingActivities Monetary, duration, credit documentation The increase (decrease) in liabilities arising from financing activities resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Liabilities arising from financing activities] IAS 7.44B e Disclosure
ifrs-full IncreaseDecreaseThroughOtherChangesNetDefinedBenefitLiabilityAsset Monetary, duration, credit label Increase (decrease) in net defined benefit liability (asset) resulting from other changes IAS 19.141 Common practice
ifrs-full IncreaseDecreaseThroughOtherChangesNetDefinedBenefitLiabilityAsset Monetary, duration, credit documentation The increase (decrease) in the net defined benefit liability (asset) resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Net defined benefit liability (asset)] IAS 19.141 Common practice
ifrs-full IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment Monetary, duration, debit label Increase (decrease) through other changes, property, plant and equipment IAS 16.73 e (ix) Disclosure
ifrs-full IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment Monetary, duration, debit documentation The increase (decrease) in property, plant and equipment resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment] IAS 16.73 e (ix) Disclosure
ifrs-full IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipmentIncludingRightofuseAssets Monetary, duration, debit label Increase (decrease) through other changes, property, plant and equipment including right-of-use assets IAS 16.73 e Common practice
ifrs-full IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipmentIncludingRightofuseAssets Monetary, duration, debit documentation The increase (decrease) in property, plant and equipment including right-of-use assets resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment including right-of-use assets] IAS 16.73 e Common practice
ifrs-full IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountCreditBalances Monetary, duration, credit label Increase (decrease) through other changes, regulatory deferral account credit balances IFRS 14.33 a (iii) Example
ifrs-full IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountCreditBalances Monetary, duration, credit totalLabel Total increase (decrease) through other changes, regulatory deferral account credit balances IFRS 14.33 a (iii) Example
ifrs-full IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountCreditBalances Monetary, duration, credit documentation The increase (decrease) in regulatory deferral account credit balances resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Regulatory deferral account credit balances] IFRS 14.33 a (iii) Example
ifrs-full IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountCreditBalancesAbstract label Increase (decrease) through other changes, regulatory deferral account credit balances [abstract]
ifrs-full IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountDebitBalances Monetary, duration, debit label Increase (decrease) through other changes, regulatory deferral account debit balances IFRS 14.33 a (iii) Example
ifrs-full IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountDebitBalances Monetary, duration, debit totalLabel Total increase (decrease) through other changes, regulatory deferral account debit balances IFRS 14.33 a (iii) Example
ifrs-full IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountDebitBalances Monetary, duration, debit documentation The increase (decrease) in regulatory deferral account debit balances resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Regulatory deferral account debit balances] IFRS 14.33 a (iii) Example
ifrs-full IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountDebitBalancesAbstract label Increase (decrease) through other changes, regulatory deferral account debit balances [abstract]
ifrs-full IncreaseDecreaseThroughOtherChangesRightofuseAssets Monetary, duration, debit label Increase (decrease) through other changes, right-of-use assets IAS 16.73 e Common practice
ifrs-full IncreaseDecreaseThroughOtherChangesRightofuseAssets Monetary, duration, debit documentation The increase (decrease) in right-of-use assets resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Right-of-use assets] IAS 16.73 e Common practice
ifrs-full IncreaseDecreaseThroughOtherContributionsByOwners Monetary, duration, credit label Increase through other contributions by owners, equity IAS 1.106 d (iii) Disclosure
ifrs-full IncreaseDecreaseThroughOtherContributionsByOwners Monetary, duration, credit documentation The increase in equity through other contributions by owners that the entity does not separately disclose in the same statement or note. IAS 1.106 d (iii) Disclosure
ifrs-full IncreaseDecreaseThroughOtherDistributionsToOwners (Monetary), duration, debit label Decrease through other distributions to owners, equity IAS 1.106 d (iii) Disclosure
ifrs-full IncreaseDecreaseThroughOtherDistributionsToOwners (Monetary), duration, debit negatedLabel Decrease through other distributions to owners, equity IAS 1.106 d (iii) Disclosure
ifrs-full IncreaseDecreaseThroughOtherDistributionsToOwners (Monetary), duration, debit documentation The decrease in equity through distributions to owners that the entity does not separately disclose in the same statement or note. IAS 1.106 d (iii) Disclosure
ifrs-full IncreaseDecreaseThroughOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts Monetary, duration, credit label Increase (decrease) through other movements, exposure to credit risk on loan commitments and financial guarantee contracts IFRS 7.35H Example, IFRS 7.35I Example, IFRS 7.IG20B Example
ifrs-full IncreaseDecreaseThroughOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts Monetary, duration, credit documentation The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from other movements. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts] IFRS 7.35H Example, IFRS 7.35I Example, IFRS 7.IG20B Example
ifrs-full IncreaseDecreaseThroughOtherMovementsFinancialAssets Monetary, duration, debit label Increase (decrease) through other movements, financial assets IFRS 7.35H Example, IFRS 7.35I Example, IFRS 7.IG20B Example
ifrs-full IncreaseDecreaseThroughOtherMovementsFinancialAssets Monetary, duration, debit documentation The increase (decrease) in financial assets resulting from other movements. [Refer: Financial assets] IFRS 7.35H Example, IFRS 7.35I Example, IFRS 7.IG20B Example
ifrs-full IncreaseDecreaseThroughPremiumsPaidForReinsuranceContractsHeldInsuranceContractsLiabilityAsset Monetary, duration, credit label Increase (decrease) through premiums paid for reinsurance contracts held, insurance contracts liability (asset) IFRS 17.105 a (i) Disclosure
ifrs-full IncreaseDecreaseThroughPremiumsPaidForReinsuranceContractsHeldInsuranceContractsLiabilityAsset Monetary, duration, credit documentation The increase (decrease) in insurance contracts liability (asset) resulting from premiums paid for reinsurance contracts held. [Refer: Insurance contracts liability (asset); Reinsurance contracts held [member]] IFRS 17.105 a (i) Disclosure
ifrs-full IncreaseDecreaseThroughPremiumsReceivedForInsuranceContractsIssuedInsuranceContractsLiabilityAsset Monetary, duration, credit label Increase (decrease) through premiums received for insurance contracts issued, insurance contracts liability (asset) IFRS 17.105 a (i) Disclosure
ifrs-full IncreaseDecreaseThroughPremiumsReceivedForInsuranceContractsIssuedInsuranceContractsLiabilityAsset Monetary, duration, credit documentation The increase (decrease) in insurance contracts liability (asset) resulting from premiums received for insurance contracts issued. [Refer: Insurance contracts liability (asset)] IFRS 17.105 a (i) Disclosure
ifrs-full IncreaseDecreaseThroughReclassificationAdjustmentsInPeriodReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenApplied Monetary, duration, credit label Increase (decrease) through reclassification adjustments in period, reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied IFRS 17.116 Example
ifrs-full IncreaseDecreaseThroughReclassificationAdjustmentsInPeriodReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenApplied Monetary, duration, credit documentation The increase (decrease) in the reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied resulting from reclassification adjustments in the period. [Refer: Reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied] IFRS 17.116 Example
ifrs-full IncreaseDecreaseThroughRecognitionOfContractualServiceMarginInProfitOrLossToReflectTransferOfServicesInsuranceContractsLiabilityAsset Monetary, duration, credit label Increase (decrease) through recognition of contractual service margin in profit or loss to reflect transfer of services, insurance contracts liability (asset) IFRS 17.104 b (i) Disclosure
ifrs-full IncreaseDecreaseThroughRecognitionOfContractualServiceMarginInProfitOrLossToReflectTransferOfServicesInsuranceContractsLiabilityAsset Monetary, duration, credit documentation The increase (decrease) in insurance contracts liability (asset) resulting from recognition of the contractual service margin in profit or loss to reflect the transfer of services. [Refer: Insurance contracts liability (asset); Contractual service margin [member]] IFRS 17.104 b (i) Disclosure
ifrs-full IncreaseDecreaseThroughSharebasedPaymentTransactions Monetary, duration, credit label Increase (decrease) through share-based payment transactions, equity IAS 1.106 d (iii) Disclosure
ifrs-full IncreaseDecreaseThroughSharebasedPaymentTransactions Monetary, duration, credit documentation The increase (decrease) in equity resulting from share-based payment transactions. [Refer: Equity] IAS 1.106 d (iii) Disclosure
ifrs-full IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions Monetary, duration, credit label Increase through adjustments arising from passage of time, other provisions IAS 37.84 e Disclosure
ifrs-full IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions Monetary, duration, credit documentation The increase in other provisions through adjustments arising from the passage of time. [Refer: Other provisions] IAS 37.84 e Disclosure
ifrs-full IncreaseDecreaseThroughTransactionsWithOwners Monetary, duration, credit label Increase (decrease) through transactions with owners, equity IAS 1.106 d Common practice
ifrs-full IncreaseDecreaseThroughTransactionsWithOwners Monetary, duration, credit documentation The increase (decrease) in equity resulting from transactions with owners. IAS 1.106 d Common practice
ifrs-full IncreaseDecreaseThroughTransferBetweenRevaluationReserveAndRetainedEarnings Monetary, duration, credit label Increase (decrease) through transfer between revaluation surplus and retained earnings, equity IAS 1.106 d Common practice
ifrs-full IncreaseDecreaseThroughTransferBetweenRevaluationReserveAndRetainedEarnings Monetary, duration, credit documentation The increase (decrease) in equity resulting from transfers between a revaluation surplus and retained earnings. [Refer: Retained earnings; Revaluation surplus] IAS 1.106 d Common practice
ifrs-full IncreaseDecreaseThroughTransfersAndOtherChangesBiologicalAssets Monetary, duration, debit label Increase (decrease) through other changes, biological assets IAS 41.50 g Disclosure
ifrs-full IncreaseDecreaseThroughTransfersAndOtherChangesBiologicalAssets Monetary, duration, debit documentation The increase (decrease) in biological assets resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Biological assets] IAS 41.50 g Disclosure
ifrs-full IncreaseDecreaseThroughTransfersAndOtherChangesEquity Monetary, duration, credit label Increase (decrease) through other changes, equity IAS 1.106 d Disclosure
ifrs-full IncreaseDecreaseThroughTransfersAndOtherChangesEquity Monetary, duration, credit documentation The increase (decrease) in equity resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Equity] IAS 1.106 d Disclosure
ifrs-full IncreaseDecreaseThroughTransfersAndOtherChangesGoodwill Monetary, duration, debit label Increase (decrease) through other changes, goodwill IFRS 3.B67 d (vii) Disclosure
ifrs-full IncreaseDecreaseThroughTransfersAndOtherChangesGoodwill Monetary, duration, debit documentation The increase (decrease) in goodwill resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Goodwill] IFRS 3.B67 d (vii) Disclosure
ifrs-full IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsAndGoodwill Monetary, duration, debit label Increase (decrease) through transfers and other changes, intangible assets and goodwill IAS 38.118 e Common practice
ifrs-full IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsAndGoodwill Monetary, duration, debit totalLabel Total increase (decrease) through transfers and other changes, intangible assets and goodwill IAS 38.118 e Common practice
ifrs-full IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsAndGoodwill Monetary, duration, debit documentation The increase (decrease) in intangible assets and goodwill resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets and goodwill] IAS 38.118 e Common practice
ifrs-full IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsAndGoodwillAbstract label Increase (decrease) through transfers and other changes, intangible assets and goodwill [abstract]
ifrs-full IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsOtherThanGoodwill Monetary, duration, debit label Increase (decrease) through transfers and other changes, intangible assets other than goodwill IAS 38.118 e Common practice
ifrs-full IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsOtherThanGoodwill Monetary, duration, debit totalLabel Total increase (decrease) through transfers and other changes, intangible assets other than goodwill IAS 38.118 e Common practice
ifrs-full IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsOtherThanGoodwill Monetary, duration, debit documentation The increase (decrease) in intangible assets other than goodwill resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill] IAS 38.118 e Common practice
ifrs-full IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsOtherThanGoodwillAbstract label Increase (decrease) through transfers and other changes, intangible assets other than goodwill [abstract]
ifrs-full IncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisions Monetary, duration, credit label Increase (decrease) through transfers and other changes, other provisions IAS 37.84 Common practice
ifrs-full IncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisions Monetary, duration, credit documentation The increase (decrease) in other provisions resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Other provisions] IAS 37.84 Common practice
ifrs-full IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment Monetary, duration, debit label Increase (decrease) through transfers and other changes, property, plant and equipment IAS 16.73 e Common practice
ifrs-full IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment Monetary, duration, debit totalLabel Total increase (decrease) through transfers and other changes, property, plant and equipment IAS 16.73 e Common practice
ifrs-full IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment Monetary, duration, debit documentation The increase (decrease) in property, plant and equipment resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment] IAS 16.73 e Common practice
ifrs-full IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipmentAbstract label Increase (decrease) through transfers and other changes, property, plant and equipment [abstract]
ifrs-full IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipmentIncludingRightofuseAssets Monetary, duration, debit label Increase (decrease) through transfers and other changes, property, plant and equipment including right-of-use assets IAS 16.73 e Common practice
ifrs-full IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipmentIncludingRightofuseAssets Monetary, duration, debit totalLabel Total increase (decrease) through transfers and other changes, property, plant and equipment including right-of-use assets IAS 16.73 e Common practice
ifrs-full IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipmentIncludingRightofuseAssets Monetary, duration, debit documentation The increase (decrease) in property, plant and equipment including right-of-use assets resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment including right-of-use assets] IAS 16.73 e Common practice
ifrs-full IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract label Increase (decrease) through transfers and other changes, property, plant and equipment, including right-of-use assets [abstract]
ifrs-full IncreaseDecreaseThroughTransfersAndOtherChangesRightofuseAssets Monetary, duration, debit label Increase (decrease) through transfers and other changes, right-of-use assets IAS 16.73 e Common practice
ifrs-full IncreaseDecreaseThroughTransfersAndOtherChangesRightofuseAssets Monetary, duration, debit totalLabel Total increase (decrease) through transfers and other changes, right-of-use assets IAS 16.73 e Common practice
ifrs-full IncreaseDecreaseThroughTransfersAndOtherChangesRightofuseAssets Monetary, duration, debit documentation The increase (decrease) in right-of-use assets resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Right-of-use assets] IAS 16.73 e Common practice
ifrs-full IncreaseDecreaseThroughTransfersAndOtherChangesRightofuseAssetsAbstract label Increase (decrease) through transfers and other changes, right-of-use assets [abstract]
ifrs-full IncreaseDecreaseThroughTransfersExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts Monetary, duration, credit label Increase (decrease) through transfers, exposure to credit risk on loan commitments and financial guarantee contracts IFRS 7.35H Example, IFRS 7.35I d Example, IFRS 7.IG20B Example
ifrs-full IncreaseDecreaseThroughTransfersExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts Monetary, duration, credit documentation The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from transfers. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts] IFRS 7.35H Example, IFRS 7.35I d Example, IFRS 7.IG20B Example
ifrs-full IncreaseDecreaseThroughTransfersFinancialAssets Monetary, duration, debit label Increase (decrease) through transfers, financial assets IFRS 7.35H Example, IFRS 7.35I d Example, IFRS 7.IG20B Example
ifrs-full IncreaseDecreaseThroughTransfersFinancialAssets Monetary, duration, debit documentation The increase (decrease) in financial assets resulting from transfers. [Refer: Financial assets] IFRS 7.35H Example, IFRS 7.35I d Example, IFRS 7.IG20B Example
ifrs-full IncreaseDecreaseThroughTransfersFromConstructionInProgressPropertyPlantAndEquipment Monetary, duration, debit label Increase (decrease) through transfers from construction in progress, property, plant and equipment IAS 16.73 e Common practice
ifrs-full IncreaseDecreaseThroughTransfersFromConstructionInProgressPropertyPlantAndEquipment Monetary, duration, debit documentation The increase (decrease) in property, plant and equipment resulting from transfers from construction in progress. [Refer: Property, plant and equipment; Construction in progress] IAS 16.73 e Common practice
ifrs-full IncreaseDecreaseThroughTransfersFromConstructionInProgressPropertyPlantAndEquipmentIncludingRightofuseAssets Monetary, duration, debit label Increase (decrease) through transfers from construction in progress, property, plant and equipment including right-of-use assets IAS 16.73 e Common practice
ifrs-full IncreaseDecreaseThroughTransfersFromConstructionInProgressPropertyPlantAndEquipmentIncludingRightofuseAssets Monetary, duration, debit documentation The increase (decrease) in property, plant and equipment including right-of-use assets resulting from transfers from construction in progress. [Refer: Property, plant and equipment including right-of-use assets; Construction in progress] IAS 16.73 e Common practice
ifrs-full IncreaseDecreaseThroughTransfersFromToInvestmentPropertyPropertyPlantAndEquipment Monetary, duration, debit label Increase (decrease) through transfers from (to) investment property, property, plant and equipment IAS 16.73 e Common practice
ifrs-full IncreaseDecreaseThroughTransfersFromToInvestmentPropertyPropertyPlantAndEquipment Monetary, duration, debit documentation The increase (decrease) in property, plant and equipment resulting from transfers from (to) investment property. [Refer: Property, plant and equipment; Investment property] IAS 16.73 e Common practice
ifrs-full IncreaseDecreaseThroughTransfersFromToInvestmentPropertyPropertyPlantAndEquipmentIncludingRightofuseAssets Monetary, duration, debit label Increase (decrease) through transfers from (to) investment property, property, plant and equipment including right-of-use assets IAS 16.73 e Common practice
ifrs-full IncreaseDecreaseThroughTransfersFromToInvestmentPropertyPropertyPlantAndEquipmentIncludingRightofuseAssets Monetary, duration, debit documentation The increase (decrease) in property, plant and equipment including right-of-use assets resulting from transfers from (to) investment property. [Refer: Property, plant and equipment including right-of-use assets; Investment property] IAS 16.73 e Common practice
ifrs-full IncreaseDecreaseThroughTransfersIntangibleAssetsAndGoodwill Monetary, duration, debit label Increase (decrease) through transfers, intangible assets and goodwill IAS 38.118 e Common practice
ifrs-full IncreaseDecreaseThroughTransfersIntangibleAssetsAndGoodwill Monetary, duration, debit documentation The increase (decrease) in intangible assets and goodwill resulting from transfers. [Refer: Intangible assets and goodwill] IAS 38.118 e Common practice
ifrs-full IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill Monetary, duration, debit label Increase (decrease) through transfers, intangible assets other than goodwill IAS 38.118 e Common practice
ifrs-full IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill Monetary, duration, debit documentation The increase (decrease) in intangible assets other than goodwill resulting from transfers. [Refer: Intangible assets other than goodwill] IAS 38.118 e Common practice
ifrs-full IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment Monetary, duration, debit label Increase (decrease) through transfers, property, plant and equipment IAS 16.73 e Common practice
ifrs-full IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment Monetary, duration, debit documentation The increase (decrease) in property, plant and equipment resulting from transfers. [Refer: Property, plant and equipment] IAS 16.73 e Common practice
ifrs-full IncreaseDecreaseThroughTransfersPropertyPlantAndEquipmentIncludingRightofuseAssets Monetary, duration, debit label Increase (decrease) through transfers, property, plant and equipment including right-of-use assets IAS 16.73 e Common practice
ifrs-full IncreaseDecreaseThroughTransfersPropertyPlantAndEquipmentIncludingRightofuseAssets Monetary, duration, debit documentation The increase (decrease) in property, plant and equipment including right-of-use assets resulting from transfers. [Refer: Property, plant and equipment including right-of-use assets] IAS 16.73 e Common practice
ifrs-full IncreaseDecreaseThroughTransfersRightofuseAssets Monetary, duration, debit label Increase (decrease) through transfers, right-of-use assets IAS 16.73 e Common practice
ifrs-full IncreaseDecreaseThroughTransfersRightofuseAssets Monetary, duration, debit documentation The increase (decrease) in right-of-use assets resulting from transfers. [Refer: Right-of-use assets] IAS 16.73 e Common practice
ifrs-full IncreaseDecreaseThroughTransfersToDisposalGroupsRegulatoryDeferralAccountCreditBalances Monetary, duration, credit label Increase (decrease) through transfers to disposal groups, regulatory deferral account credit balances IFRS 14.33 a (iii) Example, IFRS 14.IE5 Example
ifrs-full IncreaseDecreaseThroughTransfersToDisposalGroupsRegulatoryDeferralAccountCreditBalances Monetary, duration, credit documentation The increase (decrease) in regulatory deferral account credit balances resulting from transfers to disposal groups. [Refer: Disposal groups classified as held for sale [member]; Regulatory deferral account credit balances] IFRS 14.33 a (iii) Example, IFRS 14.IE5 Example
ifrs-full IncreaseDecreaseThroughTransfersToDisposalGroupsRegulatoryDeferralAccountDebitBalances Monetary, duration, debit label Increase (decrease) through transfers to disposal groups, regulatory deferral account debit balances IFRS 14.33 a (iii) Example, IFRS 14.IE5 Example
ifrs-full IncreaseDecreaseThroughTransfersToDisposalGroupsRegulatoryDeferralAccountDebitBalances Monetary, duration, debit documentation The increase (decrease) in regulatory deferral account debit balances resulting from transfers to disposal groups. [Refer: Disposal groups classified as held for sale [member]; Regulatory deferral account debit balances] IFRS 14.33 a (iii) Example, IFRS 14.IE5 Example
ifrs-full IncreaseDecreaseThroughTransferToStatutoryReserve Monetary, duration, credit label Increase (decrease) through transfer to statutory reserve, equity IAS 1.106 d Common practice
ifrs-full IncreaseDecreaseThroughTransferToStatutoryReserve Monetary, duration, credit documentation The increase (decrease) in equity resulting from transfers to a statutory reserve. [Refer: Statutory reserve] IAS 1.106 d Common practice
ifrs-full IncreaseDecreaseThroughTreasuryShareTransactions Monetary, duration, credit label Increase (decrease) through treasury share transactions, equity IAS 1.106 d Disclosure
ifrs-full IncreaseDecreaseThroughTreasuryShareTransactions Monetary, duration, credit documentation The increase (decrease) in equity resulting from treasury share transactions. [Refer: Equity; Treasury shares] IAS 1.106 d Disclosure
ifrs-full IncreaseDecreaseToProfitLossToReflectDilutiveEffectResultingFromAssumedConversionOfPotentialOrdinaryShares Monetary, duration, credit label Increase (decrease) to profit (loss) to reflect dilutive effect resulting from assumed conversion of potential ordinary shares IAS 33.70 a Disclosure
ifrs-full IncreaseDecreaseToProfitLossToReflectDilutiveEffectResultingFromAssumedConversionOfPotentialOrdinaryShares Monetary, duration, credit documentation The increase (decrease) to profit (loss) to reflect the dilutive effect from assumed conversion of all potential ordinary shares. IAS 33.70 a Disclosure
ifrs-full IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsAssets Monetary, duration, debit label Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, assets IFRS 13.93 h (ii) Disclosure
ifrs-full IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsAssets Monetary, duration, debit documentation The amount of increase in the fair value measurement of assets due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. IFRS 13.93 h (ii) Disclosure
ifrs-full IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsEntitysOwnEquityInstruments Monetary, duration, credit label Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, entity’s own equity instruments IFRS 13.93 h (ii) Disclosure
ifrs-full IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsEntitysOwnEquityInstruments Monetary, duration, credit documentation The amount of increase in the fair value measurement of the entity’s own equity instruments due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. IFRS 13.93 h (ii) Disclosure
ifrs-full IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsLiabilities Monetary, duration, credit label Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, liabilities IFRS 13.93 h (ii) Disclosure
ifrs-full IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsLiabilities Monetary, duration, credit documentation The amount of increase in the fair value measurement of liabilities due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. IFRS 13.93 h (ii) Disclosure
ifrs-full IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxAssets Monetary, duration label Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, assets IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxAssets Monetary, duration documentation The amount of increase in the fair value measurement of assets, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstruments Monetary, duration label Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, entity’s own equity instruments IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstruments Monetary, duration documentation The amount of increase in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxLiabilities Monetary, duration label Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, liabilities IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxLiabilities Monetary, duration documentation The amount of increase in the fair value measurement of liabilities, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxAssets Monetary, duration label Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, assets IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxAssets Monetary, duration documentation The amount of increase in the fair value measurement of assets, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstruments Monetary, duration label Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, entity’s own equity instruments IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstruments Monetary, duration documentation The amount of increase in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilities Monetary, duration label Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, liabilities IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilities Monetary, duration documentation The amount of increase in the fair value measurement of liabilities, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxAssets Monetary, duration label Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, assets IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxAssets Monetary, duration documentation The amount of increase in the fair value measurement of assets, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstruments Monetary, duration label Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, entity’s own equity instruments IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstruments Monetary, duration documentation The amount of increase in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxLiabilities Monetary, duration label Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, liabilities IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxLiabilities Monetary, duration documentation The amount of increase in the fair value measurement of liabilities, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxAssets Monetary, duration label Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, assets IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxAssets Monetary, duration documentation The amount of increase in the fair value measurement of assets, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstruments Monetary, duration label Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, entity’s own equity instruments IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstruments Monetary, duration documentation The amount of increase in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxLiabilities Monetary, duration label Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, liabilities IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxLiabilities Monetary, duration documentation The amount of increase in the fair value measurement of liabilities, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] IFRS 13.93 h (ii) Common practice
ifrs-full IncreaseThroughAdjustmentsArisingFromPassageOfTimeContingentLiabilitiesRecognisedInBusinessCombination Monetary, duration, credit label Increase through adjustments arising from passage of time, contingent liabilities recognised in business combination IFRS 3.B67 c Disclosure
ifrs-full IncreaseThroughAdjustmentsArisingFromPassageOfTimeContingentLiabilitiesRecognisedInBusinessCombination Monetary, duration, credit documentation The increase in contingent liabilities recognised in a business combination through adjustments arising from the passage of time. [Refer: Contingent liabilities recognised in business combination; Total for all business combinations [member]] IFRS 3.B67 c Disclosure
ifrs-full IncreaseThroughBusinessCombinationsContractAssets Monetary, duration, debit label Increase through business combinations, contract assets IFRS 15.118 a Example
ifrs-full IncreaseThroughBusinessCombinationsContractAssets Monetary, duration, debit documentation The increase in contract assets resulting from business combinations. [Refer: Total for all business combinations [member]; Contract assets] IFRS 15.118 a Example
ifrs-full IncreaseThroughBusinessCombinationsContractLiabilities Monetary, duration, credit label Increase through business combinations, contract liabilities IFRS 15.118 a Example
ifrs-full IncreaseThroughBusinessCombinationsContractLiabilities Monetary, duration, credit documentation The increase in contract liabilities resulting from business combinations. [Refer: Total for all business combinations [member]; Contract liabilities] IFRS 15.118 a Example
ifrs-full IncreaseThroughItemsAcquiredInBusinessCombinationRegulatoryDeferralAccountDebitBalances Monetary, duration, debit label Increase through items acquired in business combination, regulatory deferral account debit balances IFRS 14.33 a (iii) Example
ifrs-full IncreaseThroughItemsAcquiredInBusinessCombinationRegulatoryDeferralAccountDebitBalances Monetary, duration, debit documentation The increase in regulatory deferral account debit balances resulting from items acquired in a business combination. [Refer: Total for all business combinations [member]; Regulatory deferral account debit balances] IFRS 14.33 a (iii) Example
ifrs-full IncreaseThroughItemsAssumedInBusinessCombinationRegulatoryDeferralAccountCreditBalances Monetary, duration, credit label Increase through items assumed in business combination, regulatory deferral account credit balances IFRS 14.33 a (iii) Example
ifrs-full IncreaseThroughItemsAssumedInBusinessCombinationRegulatoryDeferralAccountCreditBalances Monetary, duration, credit documentation The increase in regulatory deferral account credit balances resulting from items assumed in a business combination. [Refer: Total for all business combinations [member]; Regulatory deferral account credit balances] IFRS 14.33 a (iii) Example
ifrs-full IncreaseThroughNewLeasesLiabilitiesArisingFromFinancingActivities Monetary, duration, credit label Increase through new leases, liabilities arising from financing activities IAS 7 – A Statement of cash flows for an entity other than a financial institution Example, IAS 7.44B Example
ifrs-full IncreaseThroughNewLeasesLiabilitiesArisingFromFinancingActivities Monetary, duration, credit documentation The increase in liabilities arising from financing activities resulting from new leases. [Refer: Liabilities arising from financing activities] IAS 7 – A Statement of cash flows for an entity other than a financial institution Example, IAS 7.44B Example
ifrs-full IncreaseThroughOriginationOrPurchaseExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts Monetary, duration, credit label Increase through origination or purchase, exposure to credit risk on loan commitments and financial guarantee contracts IFRS 7.35H Example, IFRS 7.35I a Example, IFRS 7.IG20B Example
ifrs-full IncreaseThroughOriginationOrPurchaseExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts Monetary, duration, credit documentation The increase in exposure to credit risk on loan commitments and financial guarantee contracts resulting from origination or purchase. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts] IFRS 7.35H Example, IFRS 7.35I a Example, IFRS 7.IG20B Example
ifrs-full IncreaseThroughOriginationOrPurchaseFinancialAssets Monetary, duration, debit label Increase through origination or purchase, financial assets IFRS 7.35H Example, IFRS 7.35I a Example, IFRS 7.IG20B Example
ifrs-full IncreaseThroughOriginationOrPurchaseFinancialAssets Monetary, duration, debit documentation The increase in financial assets resulting from origination or purchase. [Refer: Financial assets] IFRS 7.35H Example, IFRS 7.35I a Example, IFRS 7.IG20B Example
ifrs-full IncreaseThroughReversalsOfImpairmentLossesAssetsForInsuranceAcquisitionCashFlows Monetary, duration, debit label Increase through reversals of impairment losses, assets for insurance acquisition cash flows IFRS 17.105B Disclosure
ifrs-full IncreaseThroughReversalsOfImpairmentLossesAssetsForInsuranceAcquisitionCashFlows Monetary, duration, debit documentation The increase in assets for insurance acquisition cash flows resulting from reversals of impairment losses recognised in the period. [Refer: Insurance contracts [domain]; Assets for insurance acquisition cash flows] IFRS 17.105B Disclosure
ifrs-full IncrementalFairValueGrantedModifiedSharebasedPaymentArrangements Monetary, duration label Incremental fair value granted, modified share-based payment arrangements IFRS 2.47 c (ii) Disclosure
ifrs-full IncrementalFairValueGrantedModifiedSharebasedPaymentArrangements Monetary, duration 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]] IFRS 2.47 c (ii) Disclosure
ifrs-full IncrementalFairValueGrantedModifiedSharebasedPaymentArrangements Monetary, duration documentation The difference, for modified share-based payment arrangements, between the fair value of the modified equity instrument and that of the original equity instrument, both estimated as at the date of the modification. [Refer: Types of share-based payment arrangements [domain]] IFRS 2.47 c (ii) Disclosure
ifrs-full IndemnificationAssetsRecognisedAsOfAcquisitionDate Monetary, instant, debit label Indemnification assets recognised as of acquisition date IFRS 3.B64 g (i) Disclosure
ifrs-full IndemnificationAssetsRecognisedAsOfAcquisitionDate Monetary, instant, debit documentation The amount recognised as of the acquisition date for indemnification assets acquired in a business combination. [Refer: Total for all business combinations [member]] IFRS 3.B64 g (i) Disclosure
ifrs-full IndependentValuerWasInvolvedInRevaluationPropertyPlantAndEquipment True/False label Independent valuer was involved in revaluation, property, plant and equipment IAS 16.77 b Disclosure
ifrs-full IndependentValuerWasInvolvedInRevaluationPropertyPlantAndEquipment True/False 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. IAS 16.77 b Disclosure
ifrs-full IndependentValuerWasInvolvedInRevaluationPropertyPlantAndEquipment True/False documentation Indicates (true false) whether an independent valuer was involved for items of property, plant and equipment stated at revalued amounts. IAS 16.77 b Disclosure
ifrs-full IndependentValuerWasInvolvedInRevaluationRightofuseAssets True/False label Independent valuer was involved in revaluation, right-of-use assets IFRS 16.57 Disclosure
ifrs-full IndependentValuerWasInvolvedInRevaluationRightofuseAssets True/False 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. IFRS 16.57 Disclosure
ifrs-full IndependentValuerWasInvolvedInRevaluationRightofuseAssets True/False documentation Indicates (true false) whether an independent valuer was involved for right-of-use assets stated at revalued amounts. IFRS 16.57 Disclosure
ifrs-full IndicationOfHowFrequentlyHedgingRelationshipsAreDiscontinuedAndRestarted Text label Indication of how frequently hedging relationships are discontinued and restarted IFRS 7.23C b (iii) Disclosure
ifrs-full IndicationOfHowFrequentlyHedgingRelationshipsAreDiscontinuedAndRestarted Text documentation The description of an indication of how frequently the hedging relationships are discontinued and restarted. IFRS 7.23C b (iii) Disclosure
ifrs-full IndicationOfOtherFormsOfGovernmentAssistanceWithDirectBenefitsForEntity Text label Indication of other forms of government assistance with direct benefits for entity IAS 20.39 b Disclosure
ifrs-full IndicationOfOtherFormsOfGovernmentAssistanceWithDirectBenefitsForEntity Text documentation The description of an indication of forms of government assistance from which the entity has directly benefited, other than government grants recognised in the financial statements. [Refer: Government grants] IAS 20.39 b Disclosure
ifrs-full IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilities Text label Indication of uncertainties of amount or timing of outflows, contingent liabilities IAS 37.86 b Disclosure
ifrs-full IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilities Text documentation The description of an indication of the uncertainties relating to the amount or timing of any outflow of economic benefits for contingent liabilities. [Refer: Classes of contingent liabilities [domain]] IAS 37.86 b Disclosure
ifrs-full IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilitiesInBusinessCombination Text label Indication of uncertainties of amount or timing of outflows, contingent liabilities in business combination IFRS 3.B64 j (i) Disclosure, IFRS 3.B64 j Disclosure, IFRS 3.B67 c Disclosure
ifrs-full IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilitiesInBusinessCombination Text documentation The description of an indication of the uncertainties relating to the amount or timing of any outflow of economic benefits for contingent liabilities recognised in a business combination. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]] IFRS 3.B64 j (i) Disclosure, IFRS 3.B64 j Disclosure, IFRS 3.B67 c Disclosure
ifrs-full IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsOtherProvisions Text label Indication of uncertainties of amount or timing of outflows, other provisions IAS 37.85 b Disclosure
ifrs-full IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsOtherProvisions Text documentation The description of an indication of the uncertainties relating to the amount or timing of outflows of economic benefits for other provisions. [Refer: Other provisions] IAS 37.85 b Disclosure
ifrs-full IndividualAssetsOrCashgeneratingUnitsAxis Axis label Individual assets or cash-generating units [axis] IAS 36.130 Disclosure
ifrs-full IndividualAssetsOrCashgeneratingUnitsAxis Axis 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. IAS 36.130 Disclosure
ifrs-full IndividualAssetsOrCashgeneratingUnitsDomain Domain [default] label Individual assets or cash-generating units [domain] IAS 36.130 Disclosure
ifrs-full IndividualAssetsOrCashgeneratingUnitsDomain Domain [default] documentation This member stands for the standard value for the “Individual assets or cash-generating units” axis if no other member is used. IAS 36.130 Disclosure
ifrs-full IndividualAssetsOrCashgeneratingUnitsMember Member label Total for all individual assets or cash-generating units [member] IAS 36.130 Disclosure
ifrs-full IndividualAssetsOrCashgeneratingUnitsMember Member documentation This member stands for individual assets or cash-generating units. [Refer: Total for all cash-generating units [member]] IAS 36.130 Disclosure
ifrs-full IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis Axis label Cash-generating units [axis] IAS 36.134 Disclosure
ifrs-full IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis Axis 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. IAS 36.134 Disclosure
ifrs-full IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesDomain Domain [default] label Cash-generating units [domain] IAS 36.134 Disclosure, IAS 36.135 Disclosure
ifrs-full IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesDomain Domain [default] documentation This member stands for the standard value for the “Cash-generating units” axis if no other member is used. IAS 36.134 Disclosure, IAS 36.135 Disclosure
ifrs-full IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesMember Member label Total for all cash-generating units [member] IAS 36.134 Disclosure
ifrs-full IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesMember Member documentation This member stands for the smallest identifiable group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. IAS 36.134 Disclosure
ifrs-full IndividuallyInsignificantCounterpartiesMember Member label Individually insignificant counterparties [member] IFRS 7.B52 Disclosure
ifrs-full IndividuallyInsignificantCounterpartiesMember Member documentation This member stands for individually insignificant parties to the transaction other than the entity. IFRS 7.B52 Disclosure
ifrs-full InflowsOfCashFromInvestingActivities Monetary, duration, debit label Inflows of cash from investing activities IAS 7.16 Common practice
ifrs-full InflowsOfCashFromInvestingActivities Monetary, duration, debit documentation The cash inflow from investing activities. IAS 7.16 Common practice
ifrs-full InformationAboutCollateralHeldAsSecurityAndOtherCreditEnhancementsForCreditimpairedFinancialAssetsExplanatory Text block label Information about collateral held as security and other credit enhancements for credit-impaired financial assets [text block] IFRS 7.35K c Disclosure
ifrs-full InformationAboutCollateralHeldAsSecurityAndOtherCreditEnhancementsForCreditimpairedFinancialAssetsExplanatory Text block documentation The disclosure of information about the collateral held as security and other credit enhancements (for example, quantification of the extent to which collateral and other credit enhancements mitigate credit risk) for financial assets that are credit-impaired at the reporting date. IFRS 7.35K c Disclosure
ifrs-full InformationAboutConsequencesOfNoncomplianceWithExternallyImposedCapitalRequirements Text label Information about consequences of non-compliance with externally imposed capital requirements IAS 1.135 e Disclosure
ifrs-full InformationAboutConsequencesOfNoncomplianceWithExternallyImposedCapitalRequirements Text documentation Information about the consequences of non-compliance with externally imposed capital requirements. [Refer: Capital requirements [domain]] IAS 1.135 e Disclosure
ifrs-full InformationAboutContingentAssetsThatDisclosureIsNotPracticable Text label Information about contingent assets that disclosure is not practicable IAS 37.91 Disclosure
ifrs-full InformationAboutContingentAssetsThatDisclosureIsNotPracticable Text documentation Information about the fact that the disclosure of information related to possible assets that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within control of the entity is not practicable. IAS 37.91 Disclosure
ifrs-full InformationAboutContingentLiabilitiesThatDisclosureIsNotPracticable Text label Information about contingent liabilities that disclosure is not practicable IAS 37.91 Disclosure
ifrs-full InformationAboutContingentLiabilitiesThatDisclosureIsNotPracticable Text documentation Information about the fact that the disclosure of information related to contingent liabilities is not practicable. [Refer: Classes of contingent liabilities [domain]] IAS 37.91 Disclosure
ifrs-full InformationAboutCreditQualityOfNeitherPastDueNorImpairedFinancialAssets Text block label Information about credit quality of neither past due nor impaired financial assets [text block] Expired 2023-01-01 IFRS 7.36 c Disclosure
ifrs-full InformationAboutCreditQualityOfNeitherPastDueNorImpairedFinancialAssets Text block commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.36 c Disclosure
ifrs-full InformationAboutCreditQualityOfNeitherPastDueNorImpairedFinancialAssets Text block documentation The disclosure of information about the credit quality of financial assets that are neither past due (a counterparty has failed to make a payment when contractually due) nor impaired. [Refer: Financial assets] Expired 2023-01-01 IFRS 7.36 c Disclosure
ifrs-full InformationAboutCreditQualityOfReinsuranceContractsHeldThatAreAssets Text label Information about credit quality of reinsurance contracts held that are assets IFRS 17.131 b Disclosure
ifrs-full InformationAboutCreditQualityOfReinsuranceContractsHeldThatAreAssets Text documentation Information about the credit quality of reinsurance contracts held by the entity that are assets. [Refer: Reinsurance contracts held [member]] IFRS 17.131 b Disclosure
ifrs-full InformationAboutEffectOfRegulatoryFrameworksInWhichEntityOperates Text label Information about effect of regulatory frameworks in which entity operates IFRS 17.126 Disclosure
ifrs-full InformationAboutEffectOfRegulatoryFrameworksInWhichEntityOperates Text documentation Information about the effect of the regulatory frameworks in which the entity operates. IFRS 17.126 Disclosure
ifrs-full InformationAboutEntitysDefinitionsOfDefault Text label Information about entity’s definitions of default IFRS 7.35F b Disclosure
ifrs-full InformationAboutEntitysDefinitionsOfDefault Text documentation Information about an entity’s definitions of default, including the reasons for selecting those definitions. IFRS 7.35F b Disclosure
ifrs-full InformationAboutExposureArisingFromLeasesNotYetCommencedToWhichLesseeIsCommitted Text label Information about exposure arising from leases not yet commenced to which lessee is committed IFRS 16.59 b (iv) Example
ifrs-full InformationAboutExposureArisingFromLeasesNotYetCommencedToWhichLesseeIsCommitted Text documentation Information about the lessee’s exposure arising from leases not yet commenced to which the lessee is committed. IFRS 16.59 b (iv) Example
ifrs-full InformationAboutGroupsOrPortfoliosOfFinancialInstrumentsWithParticularFeaturesThatCouldAffectLargePortionOfThatGroup Text label Information about groups or portfolios of financial instruments with particular features that could affect large portion of that group IFRS 7.B8H Disclosure
ifrs-full InformationAboutGroupsOrPortfoliosOfFinancialInstrumentsWithParticularFeaturesThatCouldAffectLargePortionOfThatGroup Text documentation Information about groups or portfolios of financial instruments with particular features that could affect a large portion of that group, such as concentration to particular risks. IFRS 7.B8H Disclosure
ifrs-full InformationAboutHowDesignatedRiskComponentRelatesToHedgedItemInItsEntiretyExplanatory Text block label Information about how designated risk component relates to hedged item in its entirety [text block] IFRS 7.22C b Disclosure
ifrs-full InformationAboutHowDesignatedRiskComponentRelatesToHedgedItemInItsEntiretyExplanatory Text block documentation The disclosure of information about how the designated risk component relates to the hedged item in its entirety. [Refer: Hedged items [domain]] IFRS 7.22C b Disclosure
ifrs-full InformationAboutHowEntityDeterminedRiskComponentDesignatedAsHedgedItemExplanatory Text block label Information about how entity determined risk component designated as hedged item [text block] IFRS 7.22C a Disclosure
ifrs-full InformationAboutHowEntityDeterminedRiskComponentDesignatedAsHedgedItemExplanatory Text block documentation The disclosure of information about how the entity determined the risk component designated as the hedged item (including a description of the nature of the relationship between the risk component and the item as a whole). [Refer: Hedged items [domain]] IFRS 7.22C a Disclosure
ifrs-full InformationAboutHowExpectedCashOutflowOnRedemptionOrRepurchaseWasDetermined Text label Information about how expected cash outflow on redemption or repurchase was determined IAS 1.136A d Disclosure
ifrs-full InformationAboutHowExpectedCashOutflowOnRedemptionOrRepurchaseWasDetermined Text documentation Information about how the expected cash outflow on redemption or repurchase of puttable financial instruments classified as equity was determined. [Refer: Expected cash outflow on redemption or repurchase of puttable financial instruments] IAS 1.136A d Disclosure
ifrs-full InformationAboutHowExpectedVolatilityWasDeterminedShareOptionsGranted Text label Information about how expected volatility was determined, share options granted IFRS 2.47 a (ii) Disclosure
ifrs-full InformationAboutHowExpectedVolatilityWasDeterminedShareOptionsGranted Text documentation Information about how the expected volatility used for pricing share options granted was determined, including an explanation of the extent to which expected volatility was based on historical volatility. IFRS 2.47 a (ii) Disclosure
ifrs-full InformationAboutHowFairValueWasMeasuredShareOptionsGranted Text label Information about how fair value was measured, share options granted IFRS 2.47 a Disclosure
ifrs-full InformationAboutHowFairValueWasMeasuredShareOptionsGranted Text documentation Information on how the fair value of share options granted was measured. IFRS 2.47 a Disclosure
ifrs-full InformationAboutHowFairWasDeterminedIfNotOnBasisOfObservableMarketOtherEquityInstrumentsGranted Text label Information about how fair was determined if not on basis of observable market, other equity instruments granted IFRS 2.47 b (i) Disclosure
ifrs-full InformationAboutHowFairWasDeterminedIfNotOnBasisOfObservableMarketOtherEquityInstrumentsGranted Text documentation Information about how the fair value was determined for other equity instruments granted (i.e. other than share options) if it was not measured on the basis of an observable market price. IFRS 2.47 b (i) Disclosure
ifrs-full InformationAboutHowLessorManagesRiskAssociatedWithRightsItRetainsInUnderlyingAssets Text label Information about how lessor manages risk associated with rights it retains in underlying assets IFRS 16.92 b Disclosure
ifrs-full InformationAboutHowLessorManagesRiskAssociatedWithRightsItRetainsInUnderlyingAssets Text documentation Information about how the lessor manages the risk associated with the rights it retains in underlying assets. IFRS 16.92 b Disclosure
ifrs-full InformationAboutHowMaximumExposureToLossFromInterestsInStructuredEntitiesIsDetermined Text label Information about how maximum exposure to loss from interests in structured entities is determined IFRS 12.29 c Disclosure
ifrs-full InformationAboutHowMaximumExposureToLossFromInterestsInStructuredEntitiesIsDetermined Text documentation Information about how the amount that best represents the entity’s maximum exposure to loss from its interests in structured entities is determined. [Refer: Maximum exposure to loss from interests in structured entities] IFRS 12.29 c Disclosure
ifrs-full InformationAboutHowMaximumExposureToLossIsDetermined Text label Information about how maximum exposure to loss from continuing involvement is determined IFRS 7.42E c Disclosure
ifrs-full InformationAboutHowMaximumExposureToLossIsDetermined Text documentation Information about how the amount of the entity’s maximum exposure to loss from its continuing involvement in derecognised financial assets is determined. [Refer: Maximum exposure to loss from continuing involvement; Financial assets] IFRS 7.42E c Disclosure
ifrs-full InformationAboutLesseesExposureArisingFromExtensionOptionsAndTerminationOptions Text label Information about lessee’s exposure arising from extension options and termination options IFRS 16.59 b (ii) Example
ifrs-full InformationAboutLesseesExposureArisingFromExtensionOptionsAndTerminationOptions Text documentation Information about the lessee’s exposure arising from extension options and termination options. IFRS 16.59 b (ii) Example
ifrs-full InformationAboutLesseesExposureArisingFromResidualValueGuarantees Text label Information about lessee’s exposure arising from residual value guarantees IFRS 16.59 b (iii) Example
ifrs-full InformationAboutLesseesExposureArisingFromResidualValueGuarantees Text documentation Information about the lessee’s exposure arising from residual value guarantees. Residual value guarantee is a guarantee made to a lessor by a party unrelated to the lessor that the value (or part of the value) of an underlying asset at the end of a lease will be at least a specified amount. IFRS 16.59 b (iii) Example
ifrs-full InformationAboutLesseesExposureArisingFromVariableLeasePayments Text label Information about lessee’s exposure arising from variable lease payments IFRS 16.59 b (i) Example
ifrs-full InformationAboutLesseesExposureArisingFromVariableLeasePayments Text documentation Information about the lessee’s exposure arising from variable lease payments. Variable lease payments are the portion of payments made by a lessee to a lessor for the right to use an underlying asset during the lease term that varies because of changes in facts or circumstances occurring after the commencement date, other than the passage of time. IFRS 16.59 b (i) Example
ifrs-full InformationAboutMajorCustomers Text label Information about major customers IFRS 8.34 Disclosure
ifrs-full InformationAboutMajorCustomers Text documentation Information about the entity’s major customers and the extent of the entity’s reliance on them. IFRS 8.34 Disclosure
ifrs-full InformationAboutMarketForFinancialInstruments Text label Information about market for financial instruments Expired 2023-01-01 IFRS 7.30 c Disclosure
ifrs-full InformationAboutMarketForFinancialInstruments Text commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.30 c Disclosure
ifrs-full InformationAboutMarketForFinancialInstruments Text documentation Information about the market for financial instruments for which disclosures of fair value are not required. [Refer: Classes of financial instruments [domain]] Expired 2023-01-01 IFRS 7.30 c Disclosure
ifrs-full InformationAboutNatureOfLesseesLeasingActivities Text label Information about nature of lessee’s leasing activities IFRS 16.59 a Example
ifrs-full InformationAboutNatureOfLesseesLeasingActivities Text documentation Information about the nature of the lessee’s leasing activities. IFRS 16.59 a Example
ifrs-full InformationAboutNatureOfLessorsLeasingActivities Text label Information about nature of lessor’s leasing activities IFRS 16.92 a Disclosure
ifrs-full InformationAboutNatureOfLessorsLeasingActivities Text documentation Information about the nature of the lessor’s leasing activities. IFRS 16.92 a Disclosure
ifrs-full InformationAboutObjectivesPoliciesAndProcessesForManagingEntitysObligationToRepurchaseOrRedeemPuttableFinancialInstruments Text label Information about objectives, policies and processes for managing entity’s obligation to repurchase or redeem puttable financial instruments IAS 1.136A b Disclosure
ifrs-full InformationAboutObjectivesPoliciesAndProcessesForManagingEntitysObligationToRepurchaseOrRedeemPuttableFinancialInstruments Text documentation Information about the entity’s objectives, policies, and processes for managing its obligation to repurchase or redeem puttable financial instruments classified as equity instruments when required to do so by the instrument holders, including any changes from the previous period. [Refer: Classes of financial instruments [domain]] IAS 1.136A b Disclosure
ifrs-full InformationAboutPotentialExposureToFutureCashOutflowsNotReflectedInMeasurementOfLeaseLiability Text label Information about potential exposure to future cash outflows not reflected in measurement of lease liability IFRS 16.59 b Example
ifrs-full InformationAboutPotentialExposureToFutureCashOutflowsNotReflectedInMeasurementOfLeaseLiability Text documentation Information about the lessee’s potential exposure to future cash outflows that are not reflected in the measurement of the lease liability. [Refer: Lease liabilities] IFRS 16.59 b Example
ifrs-full InformationAboutRelationshipBetweenDisclosureOfDisaggregatedRevenueFromContractsWithCustomersAndRevenueInformationForReportableSegmentsExplanatory Text block label Information about relationship between disclosure of disaggregated revenue from contracts with customers and revenue information for reportable segments [text block] IFRS 15.115 Disclosure
ifrs-full InformationAboutRelationshipBetweenDisclosureOfDisaggregatedRevenueFromContractsWithCustomersAndRevenueInformationForReportableSegmentsExplanatory Text block documentation The disclosure of information about the relationship between the disclosure of disaggregated revenue from contracts with customers and revenue information for reportable segments. [Refer: Reportable segments [member]; Revenue from contracts with customers] IFRS 15.115 Disclosure
ifrs-full InformationAboutRestrictionsOrCovenantsImposedByLeasesOnLessee Text label Information about restrictions or covenants imposed by leases on lessee IFRS 16.59 c Example
ifrs-full InformationAboutRestrictionsOrCovenantsImposedByLeasesOnLessee Text documentation Information about the restrictions or covenants imposed by leases on the lessee. IFRS 16.59 c Example
ifrs-full InformationAboutRiskManagementStrategyForRightsThatLessorRetainsInUnderlyingAssets Text label Information about risk management strategy for rights that lessor retains in underlying assets IFRS 16.92 b Disclosure
ifrs-full InformationAboutRiskManagementStrategyForRightsThatLessorRetainsInUnderlyingAssets Text documentation Information about the risk management strategy for the rights that the lessor retains in underlying assets, including any means by which the lessor reduces that risk. IFRS 16.92 b Disclosure
ifrs-full InformationAboutSaleAndLeasebackTransactions Text label Information about sale and leaseback transactions IFRS 16.59 d Example
ifrs-full InformationAboutSaleAndLeasebackTransactions Text documentation Information about the sale and leaseback transactions. IFRS 16.59 d Example
ifrs-full InformationAboutSignificantJudgementsAndAssumptionsMadeInDeterminingThatEntityIsInvestmentEntity Text label Information about significant judgements and assumptions made in determining that entity is investment entity IFRS 12.9A Disclosure
ifrs-full InformationAboutSignificantJudgementsAndAssumptionsMadeInDeterminingThatEntityIsInvestmentEntity Text documentation Information about significant judgements and assumptions made in determining that the entity is an investment entity. [Refer: Disclosure of investment entities [text block]] IFRS 12.9A Disclosure
ifrs-full InformationAboutUltimateRiskManagementStrategyInRelationToHedgingRelationshipsThatEntityFrequentlyResets Text label Information about ultimate risk management strategy in relation to hedging relationships that entity frequently resets IFRS 7.23C b (i) Disclosure
ifrs-full InformationAboutUltimateRiskManagementStrategyInRelationToHedgingRelationshipsThatEntityFrequentlyResets Text documentation Information about the ultimate risk management strategy in relation to hedging relationships that the entity frequently resets. IFRS 7.23C b (i) Disclosure
ifrs-full InformationAboutWhetherAndHowEntityIntendsToDisposeOfFinancialInstruments Text label Information about whether and how entity intends to dispose of financial instruments Expired 2023-01-01 IFRS 7.30 d Disclosure
ifrs-full InformationAboutWhetherAndHowEntityIntendsToDisposeOfFinancialInstruments Text commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.30 d Disclosure
ifrs-full InformationAboutWhetherAndHowEntityIntendsToDisposeOfFinancialInstruments Text documentation Information about whether and how the entity intends to dispose of financial instruments for which disclosures of fair value are not required. [Refer: Classes of financial instruments [domain]] Expired 2023-01-01 IFRS 7.30 d Disclosure
ifrs-full InformationHowFairValueWasMeasuredOtherEquityInstrumentsGranted Text label Information how fair value was measured, other equity instruments granted IFRS 2.47 b Disclosure
ifrs-full InformationHowFairValueWasMeasuredOtherEquityInstrumentsGranted Text documentation Information about how the weighted average fair value at the measurement date of other equity instruments granted (i.e. other than share options) was measured. IFRS 2.47 b Disclosure
ifrs-full InformationOnEntitysWriteoffPolicy Text label Information on entity’s write-off policy IFRS 7.35F e Disclosure
ifrs-full InformationOnEntitysWriteoffPolicy Text documentation Information on an entity’s write-off policy, including the indicators that there is no reasonable expectation of recovery and information about the policy for financial assets that are written-off but are still subject to enforcement activity. IFRS 7.35F e Disclosure
ifrs-full InformationOnHowEntityAppliedClassificationRequirementsInIFRS9ToFinancialAssetsWhoseClassificationHasChangedAsResultOfApplyingIFRS9 Text label Information on how entity applied classification requirements in IFRS 9 to financial assets whose classification has changed as result of applying IFRS 9 IFRS 7.42J a Disclosure
ifrs-full InformationOnHowEntityAppliedClassificationRequirementsInIFRS9ToFinancialAssetsWhoseClassificationHasChangedAsResultOfApplyingIFRS9 Text documentation Information on how the entity applied classification requirements in IFRS 9 to financial assets whose classification has changed as a result of applying IFRS 9. IFRS 7.42J a Disclosure
ifrs-full InformationOnHowEntityDeterminedThatFinancialAssetsAreCreditimpairedFinancialAssets Text label Information on how entity determined that financial assets are credit-impaired financial assets IFRS 7.35F d Disclosure
ifrs-full InformationOnHowEntityDeterminedThatFinancialAssetsAreCreditimpairedFinancialAssets Text documentation Information on how an entity determined that financial assets are credit-impaired financial assets. IFRS 7.35F d Disclosure
ifrs-full InformationOnHowEntityDeterminedWhetherCreditRiskOfFinancialInstrumentsHasIncreasedSignificantlySinceInitialRecognition Text label Information on how entity determined whether credit risk of financial instruments has increased significantly since initial recognition IFRS 7.35F a Disclosure
ifrs-full InformationOnHowEntityDeterminedWhetherCreditRiskOfFinancialInstrumentsHasIncreasedSignificantlySinceInitialRecognition Text documentation Information on how an entity determined whether the credit risk of financial instruments has increased significantly since initial recognition, including if and how: (a) financial instruments are considered to have low credit risk; and (b) the presumption that there have been significant increases in credit risk since initial recognition when financial assets are more than 30 days past due, has been rebutted. [Refer: Credit risk [member]] IFRS 7.35F a Disclosure
ifrs-full InformationOnHowEntityRedesignatedFinancialAssetsWhoseClassificationHasChangedOnInitiallyApplyingIFRS17 Text label Information on how entity redesignated financial assets whose classification has changed on initially applying IFRS 17 IFRS 17.C33 a Disclosure
ifrs-full InformationOnHowEntityRedesignatedFinancialAssetsWhoseClassificationHasChangedOnInitiallyApplyingIFRS17 Text documentation Information on how the entity redesignated financial assets whose classification has changed on initially applying IFRS 17. IFRS 17.C33 a Disclosure
ifrs-full InformationOnHowIncrementalFairValueGrantedWasMeasuredModifiedSharebasedPaymentArrangements Text label Information on how incremental fair value granted was measured, modified share-based payment arrangements IFRS 2.47 c (iii) Disclosure
ifrs-full InformationOnHowIncrementalFairValueGrantedWasMeasuredModifiedSharebasedPaymentArrangements Text documentation Information about how the incremental fair value granted was measured for modified share-based payment arrangements. [Refer: Incremental fair value granted, modified share-based payment arrangements; Types of share-based payment arrangements [domain]] IFRS 2.47 c (iii) Disclosure
ifrs-full InformationOnHowInstrumentsWereGroupedIfExpectedCreditLossesWereMeasuredOnCollectiveBasis Text label Information on how instruments were grouped if expected credit losses were measured on collective basis IFRS 7.35F c Disclosure
ifrs-full InformationOnHowInstrumentsWereGroupedIfExpectedCreditLossesWereMeasuredOnCollectiveBasis Text documentation Information on how the instruments were grouped if expected credit losses were measured on a collective basis. IFRS 7.35F c Disclosure
ifrs-full InformationOnHowRequirementsForModificationOfContractualCashFlowsOfFinancialAssetsHaveBeenApplied Text label Information on how requirements for modification of contractual cash flows of financial assets have been applied IFRS 7.35F f Disclosure
ifrs-full InformationOnHowRequirementsForModificationOfContractualCashFlowsOfFinancialAssetsHaveBeenApplied Text documentation Information on how the requirements for the modification of contractual cash flows of financial assets have been applied, including how an entity: (a) determines whether the credit risk on a financial asset that has been modified while the loss allowance was measured at an amount equal to lifetime expected credit losses, has improved to the extent that the loss allowance reverts to being measured at an amount equal to 12-month expected credit losses; and (b) monitors the extent to which the loss allowance on financial assets meeting the criteria in (a) is subsequently remeasured at an amount equal to lifetime expected credit losses. IFRS 7.35F f Disclosure
ifrs-full InformationOnRevenuesAndProfitOrLossIsImpracticableToDiscloseBusinessCombinations True/False label Information on revenues and profit or loss is impracticable to disclose, business combinations IFRS 3.B64 q Disclosure
ifrs-full InformationOnRevenuesAndProfitOrLossIsImpracticableToDiscloseBusinessCombinations True/False 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. IFRS 3.B64 q Disclosure
ifrs-full InformationOnRevenuesAndProfitOrLossIsImpracticableToDiscloseBusinessCombinations True/False documentation Indicates (true false) whether the disclosure of information on revenues and profit (loss) of the acquiree since the acquisition date and the combined entity as though the acquisition date for all business combinations that occurred had been as of the beginning of the reporting period is impracticable. IFRS 3.B64 q Disclosure
ifrs-full InformationWhetherAndHowExpectedDividendsWereIncorporatedIntoMeasurementOfFairValueOtherEquityInstrumentsGranted Text label Information whether and how expected dividends were incorporated into measurement of fair value, other equity instruments granted IFRS 2.47 b (ii) Disclosure
ifrs-full InformationWhetherAndHowExpectedDividendsWereIncorporatedIntoMeasurementOfFairValueOtherEquityInstrumentsGranted Text documentation Information about whether and how expected dividends were incorporated into measurement of fair value for other equity instruments granted (i.e. other than share options). IFRS 2.47 b (ii) Disclosure
ifrs-full InformationWhetherAndHowOtherFeaturesWereIncorporatedIntoMeasurementOfFairValueOtherEquityInstrumentsGranted Text label Information whether and how other features were incorporated into measurement of fair value, other equity instruments granted IFRS 2.47 b (iii) Disclosure
ifrs-full InformationWhetherAndHowOtherFeaturesWereIncorporatedIntoMeasurementOfFairValueOtherEquityInstrumentsGranted Text documentation Information about whether and how other features of other equity instruments granted (i.e. other than share options) were incorporated into the measurement of fair value of these equity instruments. IFRS 2.47 b (iii) Disclosure
ifrs-full InformationWhetherAndHowOtherFeaturesWereIncorporatedIntoMeasurementOfFairValueShareOptionsGranted Text label Information whether and how other features were incorporated into measurement of fair value, share options granted IFRS 2.47 a (iii) Disclosure
ifrs-full InformationWhetherAndHowOtherFeaturesWereIncorporatedIntoMeasurementOfFairValueShareOptionsGranted Text documentation Information about whether and how other features of option grant (such as a market condition) were incorporated into the measurement of the fair value of options granted. IFRS 2.47 a (iii) Disclosure
ifrs-full InformationWhetherEntityCompliedWithAnyExternallyImposedCapitalRequirements Text label Information whether entity complied with any externally imposed capital requirements IAS 1.135 d Disclosure
ifrs-full InformationWhetherEntityCompliedWithAnyExternallyImposedCapitalRequirements Text documentation Information about whether the entity complied with externally imposed capital requirements to which it is subject. [Refer: Capital requirements [domain]] IAS 1.135 d Disclosure
ifrs-full InformationWhetherRecoverableAmountOfAssetIsFairValueLessCostsToSellOrValueInUse Text label Information whether recoverable amount of asset is fair value less costs of disposal or value in use IAS 36.130 e Disclosure
ifrs-full InformationWhetherRecoverableAmountOfAssetIsFairValueLessCostsToSellOrValueInUse Text documentation Information about whether the recoverable amount of an asset (cash-generating unit) is its fair value less costs of disposal or its value in use. [Refer: Total for all cash-generating units [member]] IAS 36.130 e Disclosure
ifrs-full InitiallyAppliedIFRSsAxis Axis label Initially applied IFRSs [axis] IAS 8.28 Disclosure
ifrs-full InitiallyAppliedIFRSsAxis Axis 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. IAS 8.28 Disclosure
ifrs-full InitiallyAppliedIFRSsDomain Domain [default] label Initially applied IFRSs [domain] IAS 8.28 Disclosure
ifrs-full InitiallyAppliedIFRSsDomain Domain [default] documentation This member stands for IFRSs that have been initially applied by the entity. It also represents the standard value for the “Initially applied IFRSs” axis if no other member is used. [Refer: IFRSs [member]] IAS 8.28 Disclosure
ifrs-full InputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17Axis Axis label Inputs to methods used to measure contracts within scope of IFRS 17 [axis] IFRS 17.117 a Disclosure
ifrs-full InputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17Axis Axis 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 17.117 a Disclosure
ifrs-full InputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17Domain Domain [default] label Inputs to methods used to measure contracts within scope of IFRS 17 [domain] IFRS 17.117 a Disclosure
ifrs-full InputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17Domain Domain [default] documentation This member stands for the inputs to the methods used to measure contracts within the scope of IFRS 17. It also represents the standard value for the “Inputs to methods used to measure contracts within scope of IFRS 17” axis if no other member is used. IFRS 17.117 a Disclosure
ifrs-full InputToMethodUsedToMeasureContractsWithinScopeOfIFRS17 Decimal, instant label Input to method used to measure contracts within scope of IFRS 17 IFRS 17.117 a Disclosure
ifrs-full InputToMethodUsedToMeasureContractsWithinScopeOfIFRS17 Decimal, instant documentation The value of an input to a method used to measure contracts within the scope of IFRS 17. IFRS 17.117 a Disclosure
ifrs-full InsuranceContractsAxis Axis label Insurance contracts [axis] IFRS 17.100 c Disclosure, IFRS 17.101 Disclosure, IFRS 17.106 Disclosure, IFRS 17.107 Disclosure, IFRS 17.109 Disclosure
ifrs-full InsuranceContractsAxis Axis 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 17.100 c Disclosure, IFRS 17.101 Disclosure, IFRS 17.106 Disclosure, IFRS 17.107 Disclosure, IFRS 17.109 Disclosure
ifrs-full InsuranceContractsByComponentsAxis Axis label Insurance contracts by components [axis] IFRS 17.100 c Disclosure, IFRS 17.101 Disclosure, IFRS 17.107 Disclosure
ifrs-full InsuranceContractsByComponentsAxis Axis 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 17.100 c Disclosure, IFRS 17.101 Disclosure, IFRS 17.107 Disclosure
ifrs-full InsuranceContractsByComponentsDomain Domain [default] label Insurance contracts by components [domain] IFRS 17.100 c Disclosure, IFRS 17.101 Disclosure, IFRS 17.107 Disclosure
ifrs-full InsuranceContractsByComponentsDomain Domain [default] documentation This member stands for all insurance contracts when disaggregated by components, i.e. the estimates of the present value of the future cash flows, the risk adjustment for non-financial risk and the contractual service margin. This member also represents the standard value for the “Insurance contracts by components” axis if no other member is used. [Refer: Insurance contracts [domain]] IFRS 17.100 c Disclosure, IFRS 17.101 Disclosure, IFRS 17.107 Disclosure
ifrs-full InsuranceContractsByRemainingCoverageAndIncurredClaimsAxis Axis label Insurance contracts by remaining coverage and incurred claims [axis] IFRS 17.100 Disclosure
ifrs-full InsuranceContractsByRemainingCoverageAndIncurredClaimsAxis Axis 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 17.100 Disclosure
ifrs-full InsuranceContractsByRemainingCoverageAndIncurredClaimsDomain Domain [default] label Insurance contracts by remaining coverage and incurred claims [domain] IFRS 17.100 Disclosure
ifrs-full InsuranceContractsByRemainingCoverageAndIncurredClaimsDomain Domain [default] documentation This member stands for all insurance contracts when disaggregated by remaining coverage and incurred claims. This member also represents the standard value for the “Insurance contracts by remaining coverage and incurred claims” axis if no other member is used. [Refer: Insurance contracts [domain]] IFRS 17.100 Disclosure
ifrs-full InsuranceContractsDomain Domain [default] label Insurance contracts [domain] IFRS 17.100 c Disclosure, IFRS 17.101 Disclosure, IFRS 17.106 Disclosure, IFRS 17.107 Disclosure, IFRS 17.109 Disclosure
ifrs-full InsuranceContractsDomain Domain [default] documentation This member stands for contracts under which one party (the issuer) accepts significant insurance risk from another party (the policyholder) by agreeing to compensate the policyholder if a specified uncertain future event (the insured event) adversely affects the policyholder. All references in IFRS 17 to insurance contracts also apply to: (a) reinsurance contracts held, except: (i) for references to insurance contracts issued; and (ii) as described in paragraphs 60–70A of IFRS 17; (b) investment contracts with discretionary participation features provided the entity also issues insurance contracts, except for the reference to insurance contracts in paragraph 3(c) of IFRS 17 and as described in paragraph 71 of IFRS 17. An investment contract with discretionary participation features is a financial instrument that provides a particular investor with the contractual right to receive, as a supplement to an amount not subject to the discretion of the issuer, additional amounts: (a) that are expected to be a significant portion of the total contractual benefits; (b) the timing or amount of which are contractually at the discretion of the issuer; and (c) that are contractually based on: (i) the returns on a specified pool of contracts or a specified type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or (iii) the profit or loss of the entity or fund that issues the contract. This member also represents the standard value for the “Insurance contracts” axis if no other member is used. IFRS 17.100 c Disclosure, IFRS 17.101 Disclosure, IFRS 17.106 Disclosure, IFRS 17.107 Disclosure, IFRS 17.109 Disclosure
ifrs-full InsuranceContractsIssuedMember Member label Insurance contracts issued [member] IFRS 17.107 Disclosure, IFRS 17.109 Disclosure, IFRS 17.131 a Disclosure, IFRS 17.132 b Disclosure, IFRS 17.98 Disclosure
ifrs-full InsuranceContractsIssuedMember Member documentation This member stands for insurance contracts issued. [Refer: Insurance contracts [domain]] IFRS 17.107 Disclosure, IFRS 17.109 Disclosure, IFRS 17.131 a Disclosure, IFRS 17.132 b Disclosure, IFRS 17.98 Disclosure
ifrs-full InsuranceContractsIssuedThatAreAssets Monetary, instant, debit label Insurance contracts issued that are assets IAS 1.54 da Disclosure, IFRS 17.78 a Disclosure
ifrs-full InsuranceContractsIssuedThatAreAssets Monetary, instant, debit documentation The amount of insurance contracts issued that are assets. [Refer: Assets; Insurance contracts issued [member]] IAS 1.54 da Disclosure, IFRS 17.78 a Disclosure
ifrs-full InsuranceContractsIssuedThatAreLiabilities Monetary, instant, credit label Insurance contracts issued that are liabilities IAS 1.54 ma Disclosure, IFRS 17.78 b Disclosure
ifrs-full InsuranceContractsIssuedThatAreLiabilities Monetary, instant, credit documentation The amount of insurance contracts issued that are liabilities. [Refer: Liabilities; Insurance contracts issued [member]] IAS 1.54 ma Disclosure, IFRS 17.78 b Disclosure
ifrs-full InsuranceContractsLiabilityAsset Monetary, instant, credit label Insurance contracts liability (asset) IFRS 17.99 b Disclosure
ifrs-full InsuranceContractsLiabilityAsset Monetary, instant, credit periodEndLabel Insurance contracts liability (asset) at end of period IFRS 17.99 b Disclosure
ifrs-full InsuranceContractsLiabilityAsset Monetary, instant, credit periodStartLabel Insurance contracts liability (asset) at beginning of period IFRS 17.99 b Disclosure
ifrs-full InsuranceContractsLiabilityAsset Monetary, instant, credit documentation The amount of insurance contracts liability (asset). [Refer: Assets; Liabilities; Insurance contracts [domain]] IFRS 17.99 b Disclosure
ifrs-full InsuranceContractsLiabilityAssetAtDateOfChangeContractsWithDirectParticipationFeaturesForWhichEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncome Monetary, instant, credit label Insurance contracts liability (asset) at date of change, contracts with direct participation features for which entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income IFRS 17.113 c Disclosure
ifrs-full InsuranceContractsLiabilityAssetAtDateOfChangeContractsWithDirectParticipationFeaturesForWhichEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncome Monetary, instant, credit documentation The amount of the insurance contracts liability (asset) at the date of the change of the basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features to which the change applied. [Refer: Insurance contracts liability (asset)] IFRS 17.113 c Disclosure
ifrs-full InsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMember Member label Insurance contracts other than those to which premium allocation approach has been applied [member] IFRS 17.101 Disclosure, IFRS 17.106 Disclosure, IFRS 17.107 Disclosure, IFRS 17.109 Disclosure
ifrs-full InsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMember Member documentation This member stands for insurance contracts other than those to which the premium allocation approach has been applied. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts. IFRS 17.101 Disclosure, IFRS 17.106 Disclosure, IFRS 17.107 Disclosure, IFRS 17.109 Disclosure
ifrs-full InsuranceContractsThatAreAssets Monetary, instant, debit label Insurance contracts that are assets IFRS 17.99 b Disclosure
ifrs-full InsuranceContractsThatAreAssets Monetary, instant, debit periodEndLabel Insurance contracts that are assets at end of period IFRS 17.99 b Disclosure
ifrs-full InsuranceContractsThatAreAssets Monetary, instant, debit periodStartLabel Insurance contracts that are assets at beginning of period IFRS 17.99 b Disclosure
ifrs-full InsuranceContractsThatAreAssets Monetary, instant, debit documentation The amount of insurance contracts that are assets. [Refer: Assets; Insurance contracts [domain]] IFRS 17.99 b Disclosure
ifrs-full InsuranceContractsThatAreLiabilities Monetary, instant, credit label Insurance contracts that are liabilities IFRS 17.99 b Disclosure
ifrs-full InsuranceContractsThatAreLiabilities Monetary, instant, credit periodEndLabel Insurance contracts that are liabilities at end of period IFRS 17.99 b Disclosure
ifrs-full InsuranceContractsThatAreLiabilities Monetary, instant, credit periodStartLabel Insurance contracts that are liabilities at beginning of period IFRS 17.99 b Disclosure
ifrs-full InsuranceContractsThatAreLiabilities Monetary, instant, credit documentation The amount of insurance contracts that are liabilities. [Refer: Liabilities; Insurance contracts [domain]] IFRS 17.99 b Disclosure
ifrs-full InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember Member label Insurance contracts to which premium allocation approach has been applied [member] IFRS 17.100 c Disclosure
ifrs-full InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember Member documentation This member stands for insurance contracts to which the premium allocation approach has been applied. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts. IFRS 17.100 c Disclosure
ifrs-full InsuranceExpense Monetary, duration, debit label Insurance expense IAS 1.112 c Common practice
ifrs-full InsuranceExpense Monetary, duration, debit documentation The amount of expense arising from purchased insurance. IAS 1.112 c Common practice
ifrs-full InsuranceFinanceIncomeExpenses Monetary, duration, credit label Insurance finance income (expenses) IFRS 17.110 Disclosure
ifrs-full InsuranceFinanceIncomeExpenses Monetary, duration, credit documentation The amount that comprises the change in the carrying amount of the group of insurance contracts arising from: (a) the effect of the time value of money and changes in the time value of money; and (b) the effect of financial risk and changes in financial risk; but (c) excluding any such changes for groups of insurance contracts with direct participation features that would adjust the contractual service margin but do not do so when applying paragraphs 45(b)(ii), 45(b)(iii), 45(c)(ii) or 45(c)(iii) of IFRS 17. IFRS 17.110 Disclosure
ifrs-full InsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossAbstract label Insurance finance income (expenses) from insurance contracts issued excluded from profit or loss [abstract]
ifrs-full InsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossBeforeTax Monetary, duration, credit label Insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss, before tax IAS 1.91 b Disclosure, IFRS 17.80 b Disclosure, IFRS 17.90 Disclosure
ifrs-full InsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossBeforeTax Monetary, duration, credit documentation The amount of insurance finance income (expenses) from insurance contracts issued that is excluded from profit or loss and recognised in other comprehensive income that will be reclassified subsequently to profit or loss, before tax, before reclassification adjustments. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]] IAS 1.91 b Disclosure, IFRS 17.80 b Disclosure, IFRS 17.90 Disclosure
ifrs-full InsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossNetOfTax Monetary, duration, credit label Insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss, net of tax IAS 1.91 a Disclosure, IFRS 17.80 b Disclosure, IFRS 17.90 Disclosure
ifrs-full InsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossNetOfTax Monetary, duration, credit documentation The amount of insurance finance income (expenses) from insurance contracts issued that is excluded from profit or loss and recognised in other comprehensive income that will be reclassified subsequently to profit or loss, net of tax, before reclassification adjustments. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]] IAS 1.91 a Disclosure, IFRS 17.80 b Disclosure, IFRS 17.90 Disclosure
ifrs-full InsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedRecognisedInProfitOrLoss Monetary, duration, credit label Insurance finance income (expenses) from insurance contracts issued recognised in profit or loss IAS 1.82 bb Disclosure, IFRS 17.80 b Disclosure
ifrs-full InsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedRecognisedInProfitOrLoss Monetary, duration, credit documentation The amount of insurance finance income (expenses) from insurance contracts issued that is recognised in profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]] IAS 1.82 bb Disclosure, IFRS 17.80 b Disclosure
ifrs-full InsuranceRevenue Monetary, duration, credit label Insurance revenue IAS 1.82 a (ii) Disclosure, IFRS 17.106 Disclosure, IFRS 17.80 a Disclosure
ifrs-full InsuranceRevenue Monetary, duration, credit totalLabel Total insurance revenue IAS 1.82 a (ii) Disclosure, IFRS 17.106 Disclosure, IFRS 17.80 a Disclosure
ifrs-full InsuranceRevenue Monetary, duration, credit documentation The amount of revenue arising from the groups of insurance contracts issued. Insurance revenue shall depict the provision of services arising from the group of insurance contracts at an amount that reflects the consideration to which the entity expects to be entitled in exchange for those services. [Refer: Insurance contracts issued [member]; Revenue] IAS 1.82 a (ii) Disclosure, IFRS 17.106 Disclosure, IFRS 17.80 a Disclosure
ifrs-full InsuranceRevenueAbstract label Insurance revenue [abstract]
ifrs-full InsuranceRevenueAllocationOfPortionOfPremiumsThatRelateToRecoveryOfInsuranceAcquisitionCashFlows Monetary, duration, credit label Insurance revenue, allocation of portion of premiums that relate to recovery of insurance acquisition cash flows IFRS 17.106 b Disclosure
ifrs-full InsuranceRevenueAllocationOfPortionOfPremiumsThatRelateToRecoveryOfInsuranceAcquisitionCashFlows Monetary, duration, credit documentation The amount of insurance revenue recognised in the period related to the allocation of the portion of the premiums that relate to the recovery of insurance acquisition cash flows. [Refer: Insurance revenue; Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)] IFRS 17.106 b Disclosure
ifrs-full InsuranceRevenueAmountsRelatingToChangesInLiabilityForRemainingCoverage Monetary, duration, credit label Insurance revenue, amounts relating to changes in liability for remaining coverage IFRS 17.106 a Disclosure
ifrs-full InsuranceRevenueAmountsRelatingToChangesInLiabilityForRemainingCoverage Monetary, duration, credit totalLabel Total insurance revenue, amounts relating to changes in liability for remaining coverage IFRS 17.106 a Disclosure
ifrs-full InsuranceRevenueAmountsRelatingToChangesInLiabilityForRemainingCoverage Monetary, duration, credit documentation The amount of insurance revenue recognised in the period related to the changes in the liability for remaining coverage. [Refer: Insurance revenue; Net liabilities or assets for remaining coverage excluding loss component [member]] IFRS 17.106 a Disclosure
ifrs-full InsuranceRevenueAmountsRelatingToChangesInLiabilityForRemainingCoverageAbstract label Insurance revenue, amounts relating to changes in liability for remaining coverage [abstract]
ifrs-full InsuranceRevenueChangeInRiskAdjustmentForNonfinancialRisk Monetary, duration, credit label Insurance revenue, change in risk adjustment for non-financial risk IFRS 17.106 a (ii) Disclosure
ifrs-full InsuranceRevenueChangeInRiskAdjustmentForNonfinancialRisk Monetary, duration, credit documentation The amount of insurance revenue recognised in the period related to the change in the risk adjustment for non-financial risk, as specified in paragraph B124(b) of IFRS 17. [Refer: Insurance revenue; Risk adjustment for non-financial risk [member]] IFRS 17.106 a (ii) Disclosure
ifrs-full InsuranceRevenueContractualServiceMarginRecognisedInProfitOrLossBecauseOfTransferOfServices Monetary, duration, credit label Insurance revenue, contractual service margin recognised in profit or loss because of transfer of insurance contract services IFRS 17.106 a (iii) Disclosure
ifrs-full InsuranceRevenueContractualServiceMarginRecognisedInProfitOrLossBecauseOfTransferOfServices Monetary, duration, credit documentation The amount of insurance revenue recognised in the period related to the contractual service margin recognised in profit or loss because of the transfer of insurance contract services in the period, as specified in paragraph B124(c) of IFRS 17. [Refer: Insurance revenue; Contractual service margin [member]] IFRS 17.106 a (iii) Disclosure
ifrs-full InsuranceRevenueInsuranceServiceExpensesIncurredDuringPeriodMeasuredAtAmountsExpectedAtBeginningOfPeriod Monetary, duration, credit label Insurance revenue, insurance service expenses incurred during period measured at amounts expected at beginning of period IFRS 17.106 a (i) Disclosure
ifrs-full InsuranceRevenueInsuranceServiceExpensesIncurredDuringPeriodMeasuredAtAmountsExpectedAtBeginningOfPeriod Monetary, duration, credit documentation The amount of insurance revenue recognised in the period related to the insurance service expenses incurred during the period measured at the amounts expected at the beginning of the period, as specified in paragraph B124(a) of IFRS 17. [Refer: Insurance revenue; Insurance service expenses from insurance contracts issued] IFRS 17.106 a (i) Disclosure
ifrs-full InsuranceRevenueOtherAmounts Monetary, duration, credit label Insurance revenue, other amounts IFRS 17.106 a (iv) Disclosure
ifrs-full InsuranceRevenueOtherAmounts Monetary, duration, credit documentation The amount of insurance revenue recognised in the period related to other amounts, if any, for example experience adjustments for premium receipts other than those that relate to future service, as specified in paragraph B124(d) of IFRS 17. [Refer: Insurance revenue] IFRS 17.106 a (iv) Disclosure
ifrs-full InsuranceRiskMember Member label Insurance risk [member] IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a (i) Disclosure
ifrs-full InsuranceRiskMember Member documentation This member stands for risk, other than financial risk, transferred from the holder of a contract to the issuer. [Refer: Financial risk [member]] IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a (i) Disclosure
ifrs-full InsuranceServiceExpensesFromInsuranceContractsIssued (Monetary), duration, debit label Insurance service expenses from insurance contracts issued IAS 1.82 ab Disclosure, IFRS 17.80 a Disclosure
ifrs-full InsuranceServiceExpensesFromInsuranceContractsIssued (Monetary), duration, debit negatedLabel Insurance service expenses from insurance contracts issued IAS 1.82 ab Disclosure, IFRS 17.80 a Disclosure
ifrs-full InsuranceServiceExpensesFromInsuranceContractsIssued (Monetary), duration, debit documentation The amount of expenses arising from a group of insurance contracts issued, comprising incurred claims (excluding repayments of investment components), other incurred insurance service expenses, amortisation of insurance acquisition cash flows, changes that relate to past service and changes that relate to future service. [Refer: Insurance contracts issued [member]] IAS 1.82 ab Disclosure, IFRS 17.80 a Disclosure
ifrs-full InsuranceServiceResult Monetary, duration, credit label Insurance service result IFRS 17.80 a Disclosure
ifrs-full InsuranceServiceResult Monetary, duration, credit totalLabel Total insurance service result IFRS 17.80 a Disclosure
ifrs-full InsuranceServiceResult Monetary, duration, credit documentation The amount comprising insurance revenue and insurance service expenses. [Refer: Insurance revenue; Insurance service expenses from insurance contracts issued; Income (expenses) from reinsurance contracts held, other than finance income (expenses)] IFRS 17.80 a Disclosure
ifrs-full InsuranceServiceResultAbstract label Insurance service result [abstract]
ifrs-full IntangibleAssetFairValueUsedAsDeemedCost Monetary, instant, debit label Intangible asset fair value used as deemed cost IFRS 1.30 Disclosure
ifrs-full IntangibleAssetFairValueUsedAsDeemedCost Monetary, instant, debit documentation The amount of intangible assets for which fair value was used as their deemed cost in the opening IFRS statement of financial position. [Refer: Intangible assets other than goodwill] IFRS 1.30 Disclosure
ifrs-full IntangibleAssetsAcquiredByWayOfGovernmentGrant Monetary, instant, debit label Intangible assets acquired by way of government grant IAS 38.122 c (ii) Disclosure
ifrs-full IntangibleAssetsAcquiredByWayOfGovernmentGrant Monetary, instant, debit documentation The amount of intangible assets acquired through government grants. [Refer: Government grants; Intangible assets other than goodwill] IAS 38.122 c (ii) Disclosure
ifrs-full IntangibleAssetsAcquiredByWayOfGovernmentGrantAtFairValue Monetary, instant, debit label Intangible assets acquired by way of government grant, fair value initially recognised IAS 38.122 c (i) Disclosure
ifrs-full IntangibleAssetsAcquiredByWayOfGovernmentGrantAtFairValue Monetary, instant, debit documentation The initial fair value of intangible assets acquired through government grants. [Refer: At fair value [member]; Government grants; Intangible assets other than goodwill] IAS 38.122 c (i) Disclosure
ifrs-full IntangibleAssetsAndGoodwill Monetary, instant, debit label Intangible assets and goodwill IAS 1.55 Common practice
ifrs-full IntangibleAssetsAndGoodwill Monetary, instant, debit periodEndLabel Intangible assets and goodwill at end of period IAS 1.55 Common practice
ifrs-full IntangibleAssetsAndGoodwill Monetary, instant, debit periodStartLabel Intangible assets and goodwill at beginning of period IAS 1.55 Common practice
ifrs-full IntangibleAssetsAndGoodwill Monetary, instant, debit totalLabel Total intangible assets and goodwill IAS 1.55 Common practice
ifrs-full IntangibleAssetsAndGoodwill Monetary, instant, debit documentation The amount of intangible assets and goodwill held by the entity. [Refer: Goodwill; Intangible assets other than goodwill] IAS 1.55 Common practice
ifrs-full IntangibleAssetsAndGoodwillAbstract label Intangible assets and goodwill [abstract]
ifrs-full IntangibleAssetsMaterialToEntity Monetary, instant, debit label Intangible assets material to entity IAS 38.122 b Disclosure
ifrs-full IntangibleAssetsMaterialToEntity Monetary, instant, debit documentation The amount of intangible assets that are material to the entity’s financial statements. [Refer: Intangible assets other than goodwill] IAS 38.122 b Disclosure
ifrs-full IntangibleAssetsMaterialToEntityAxis Axis label Intangible assets material to entity [axis] IAS 38.122 b Disclosure
ifrs-full IntangibleAssetsMaterialToEntityAxis Axis 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. IAS 38.122 b Disclosure
ifrs-full IntangibleAssetsMaterialToEntityDomain Domain [default] label Intangible assets material to entity [domain] IAS 38.122 b Disclosure
ifrs-full IntangibleAssetsMaterialToEntityDomain Domain [default] documentation This member stands for intangible assets material to the entity. It also represents the standard value for the “Intangible assets material to entity” axis if no other member is used. [Refer: Intangible assets material to entity] IAS 38.122 b Disclosure
ifrs-full IntangibleAssetsOtherThanGoodwill Monetary, instant, debit label Intangible assets other than goodwill IAS 1.54 c Disclosure, IAS 38.118 e Disclosure
ifrs-full IntangibleAssetsOtherThanGoodwill Monetary, instant, debit periodEndLabel Intangible assets other than goodwill at end of period IAS 1.54 c Disclosure, IAS 38.118 e Disclosure
ifrs-full IntangibleAssetsOtherThanGoodwill Monetary, instant, debit periodStartLabel Intangible assets other than goodwill at beginning of period IAS 1.54 c Disclosure, IAS 38.118 e Disclosure
ifrs-full IntangibleAssetsOtherThanGoodwill Monetary, instant, debit totalLabel Total intangible assets other than goodwill IAS 1.54 c Disclosure, IAS 38.118 e Disclosure
ifrs-full IntangibleAssetsOtherThanGoodwill Monetary, instant, debit documentation The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill] IAS 1.54 c Disclosure, IAS 38.118 e Disclosure
ifrs-full IntangibleAssetsOtherThanGoodwillAbstract label Intangible assets other than goodwill [abstract]
ifrs-full IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets Monetary, instant, debit label Intangible assets other than goodwill, revalued assets, at cost IAS 38.124 a (iii) Disclosure
ifrs-full IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets Monetary, instant, debit documentation The amount of intangible assets other than goodwill that would have been recognised had the revalued intangible assets been measured using the cost model after recognition. [Refer: Intangible assets other than goodwill] IAS 38.124 a (iii) Disclosure
ifrs-full IntangibleAssetsOtherThanGoodwillCarryingAmountOfRevaluedAssets Monetary, instant, debit label Intangible assets other than goodwill, revalued assets IAS 38.124 a (ii) Disclosure
ifrs-full IntangibleAssetsOtherThanGoodwillCarryingAmountOfRevaluedAssets Monetary, instant, debit documentation The amount of intangible assets other than goodwill that are accounted for at revalued amounts. [Refer: Intangible assets other than goodwill] IAS 38.124 a (ii) Disclosure
ifrs-full IntangibleAssetsOtherThanGoodwillMember Member label Intangible assets other than goodwill [member] IAS 36.127 Example, IFRS 16.53 Example
ifrs-full IntangibleAssetsOtherThanGoodwillMember Member documentation This member stands for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill] IAS 36.127 Example, IFRS 16.53 Example
ifrs-full IntangibleAssetsOtherThanGoodwillRevaluationSurplus Monetary, instant, credit label Intangible assets other than goodwill, revaluation surplus IAS 38.124 b Disclosure
ifrs-full IntangibleAssetsOtherThanGoodwillRevaluationSurplus Monetary, instant, credit documentation The amount of revaluation surplus that relates to intangible assets other than goodwill. [Refer: Intangible assets other than goodwill; Revaluation surplus] IAS 38.124 b Disclosure
ifrs-full IntangibleAssetsPledgedAsSecurityForLiabilities Monetary, instant, debit label Intangible assets pledged as security for liabilities IAS 38.122 d Disclosure
ifrs-full IntangibleAssetsPledgedAsSecurityForLiabilities Monetary, instant, debit documentation The amount of intangible assets pledged as security for liabilities. [Refer: Intangible assets other than goodwill] IAS 38.122 d Disclosure
ifrs-full IntangibleAssetsUnderDevelopment Monetary, instant, debit label Intangible assets under development IAS 38.119 g Example
ifrs-full IntangibleAssetsUnderDevelopment Monetary, instant, debit documentation The amount of intangible assets representing such assets under development. [Refer: Intangible assets other than goodwill] IAS 38.119 g Example
ifrs-full IntangibleAssetsUnderDevelopmentMember Member label Intangible assets under development [member] IAS 38.119 g Example
ifrs-full IntangibleAssetsUnderDevelopmentMember Member documentation This member stands for a class of intangible assets representing such assets under development. [Refer: Intangible assets other than goodwill] IAS 38.119 g Example
ifrs-full IntangibleAssetsWhoseTitleIsRestricted Monetary, instant, debit label Intangible assets whose title is restricted IAS 38.122 d Disclosure
ifrs-full IntangibleAssetsWhoseTitleIsRestricted Monetary, instant, debit documentation The amount of intangible assets whose title is restricted. [Refer: Intangible assets other than goodwill] IAS 38.122 d Disclosure
ifrs-full IntangibleAssetsWithIndefiniteUsefulLife Monetary, instant, debit label Intangible assets with indefinite useful life IAS 36.134 b Disclosure, IAS 36.135 b Disclosure, IAS 38.122 a Disclosure
ifrs-full IntangibleAssetsWithIndefiniteUsefulLife Monetary, instant, debit documentation The amount of intangible assets assessed as having an indefinite useful life. [Refer: Intangible assets other than goodwill] IAS 36.134 b Disclosure, IAS 36.135 b Disclosure, IAS 38.122 a Disclosure
ifrs-full IntangibleAssetsWithIndefiniteUsefulLifeAxis Axis label Intangible assets with indefinite useful life [axis] IAS 38.122 a Disclosure
ifrs-full IntangibleAssetsWithIndefiniteUsefulLifeAxis Axis 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. IAS 38.122 a Disclosure
ifrs-full IntangibleAssetsWithIndefiniteUsefulLifeDomain Domain [default] label Intangible assets with indefinite useful life [domain] IAS 38.122 a Disclosure
ifrs-full IntangibleAssetsWithIndefiniteUsefulLifeDomain Domain [default] documentation This member stands for intangible assets with an indefinite useful life. It also represents the standard value for the “Intangible assets with indefinite useful life” axis if no other member is used. [Refer: Intangible assets with indefinite useful life] IAS 38.122 a Disclosure
ifrs-full IntangibleExplorationAndEvaluationAssets Monetary, instant, debit label Intangible exploration and evaluation assets IAS 38.119 Common practice, IFRS 6.25 Disclosure
ifrs-full IntangibleExplorationAndEvaluationAssets Monetary, instant, debit documentation The amount of exploration and evaluation assets recognised as intangible assets in accordance with the entity’s accounting policy. [Refer: Exploration and evaluation assets [member]] IAS 38.119 Common practice, IFRS 6.25 Disclosure
ifrs-full IntangibleExplorationAndEvaluationAssetsMember Member label Intangible exploration and evaluation assets [member] IFRS 6.25 Disclosure
ifrs-full IntangibleExplorationAndEvaluationAssetsMember Member documentation This member stands for a class of intangible assets representing intangible exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]] IFRS 6.25 Disclosure
ifrs-full InterestCostsAbstract label Interest costs [abstract]
ifrs-full InterestCostsCapitalised Monetary, duration label Interest costs capitalised IAS 1.112 c Common practice
ifrs-full InterestCostsCapitalised Monetary, duration 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]] IAS 1.112 c Common practice
ifrs-full InterestCostsCapitalised Monetary, duration documentation The amount of interest 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. IAS 1.112 c Common practice
ifrs-full InterestCostsIncurred Monetary, duration label Interest costs incurred IAS 1.112 c Common practice
ifrs-full InterestCostsIncurred Monetary, duration totalLabel Total interest costs incurred IAS 1.112 c Common practice
ifrs-full InterestCostsIncurred Monetary, duration 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]] IAS 1.112 c Common practice
ifrs-full InterestCostsIncurred Monetary, duration documentation The amount of interest costs that an entity incurs. IAS 1.112 c Common practice
ifrs-full InterestExpense Monetary, duration, debit label Interest expense IFRS 12.B13 f Disclosure, IFRS 8.23 d Disclosure, IFRS 8.28 e Disclosure
ifrs-full InterestExpense Monetary, duration, debit documentation The amount of expense arising from interest. IFRS 12.B13 f Disclosure, IFRS 8.23 d Disclosure, IFRS 8.28 e Disclosure
ifrs-full InterestExpenseDefinedBenefitPlans Monetary, duration, debit label Interest expense, defined benefit plans IAS 19.135 b Common practice
ifrs-full InterestExpenseDefinedBenefitPlans Monetary, duration, debit documentation The amount of interest expense arising from defined benefit plans. [Refer: Interest expense; Post-employment benefit expense in profit or loss, defined benefit plans] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)] IAS 19.135 b Common practice
ifrs-full InterestExpenseForFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss Monetary, duration, debit label Interest expense for financial liabilities not at fair value through profit or loss IFRS 7.20 b Disclosure
ifrs-full InterestExpenseForFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss Monetary, duration, debit documentation The amount of interest expense for financial liabilities that are not at fair value through profit or loss. [Refer: At fair value [member]; Interest expense; Financial liabilities] IFRS 7.20 b Disclosure
ifrs-full InterestExpenseIncomeDefinedBenefitPlans Monetary, duration, debit label Interest expense (income), defined benefit plans IAS 19.135 b Common practice
ifrs-full InterestExpenseIncomeDefinedBenefitPlans Monetary, duration, debit netLabel Net interest expense (income), defined benefit plans IAS 19.135 b Common practice
ifrs-full InterestExpenseIncomeDefinedBenefitPlans Monetary, duration, debit documentation The amount of interest expense (income) arising from defined benefit plans. [Refer: Interest income (expense); Post-employment benefit expense in profit or loss, defined benefit plans] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)] IAS 19.135 b Common practice
ifrs-full InterestExpenseIncomeDefinedBenefitPlansAbstract label Interest expense (income), defined benefit plans [abstract]
ifrs-full InterestExpenseIncomeNetDefinedBenefitLiabilityAsset Monetary, duration, credit label Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income) IAS 19.141 b Disclosure
ifrs-full InterestExpenseIncomeNetDefinedBenefitLiabilityAsset Monetary, duration, credit commentaryGuidance Interest expense on the defined benefit obligation represents an increase in net defined benefit liability and should be tagged with a positive value. Interest income on the plan assets represents a decrease in net defined benefit liability (equivalent to an increase in a net defined benefit asset) and should be tagged with a negative value. Interest on the effect of the asset ceiling represents an increase in net defined benefit liability and should be tagged with a positive value. IAS 19.141 b Disclosure
ifrs-full InterestExpenseIncomeNetDefinedBenefitLiabilityAsset Monetary, duration, credit documentation The increase (decrease) in the net defined benefit liability (asset) resulting from the passage of time. [Refer: Interest expense; Net defined benefit liability (asset)] IAS 19.141 b Disclosure
ifrs-full InterestExpenseOnBankLoansAndOverdrafts Monetary, duration, debit label Interest expense on bank loans and overdrafts IAS 1.112 c Common practice
ifrs-full InterestExpenseOnBankLoansAndOverdrafts Monetary, duration, debit documentation The amount of interest expense on bank loans and overdrafts. [Refer: Interest expense; Bank overdrafts] IAS 1.112 c Common practice
ifrs-full InterestExpenseOnBonds Monetary, duration, debit label Interest expense on bonds IAS 1.112 c Common practice
ifrs-full InterestExpenseOnBonds Monetary, duration, debit documentation The amount of interest expense on bonds issued. [Refer: Interest expense; Bonds issued] IAS 1.112 c Common practice
ifrs-full InterestExpenseOnBorrowings Monetary, duration, debit label Interest expense on borrowings IAS 1.112 c Common practice
ifrs-full InterestExpenseOnBorrowings Monetary, duration, debit documentation The amount of interest expense on borrowings. [Refer: Interest expense; Borrowings] IAS 1.112 c Common practice
ifrs-full InterestExpenseOnDebtInstrumentsIssued Monetary, duration, debit label Interest expense on debt instruments issued IAS 1.112 c Common practice
ifrs-full InterestExpenseOnDebtInstrumentsIssued Monetary, duration, debit documentation The amount of interest expense on debt instruments issued. [Refer: Interest expense; Debt instruments issued] IAS 1.112 c Common practice
ifrs-full InterestExpenseOnDepositsFromBanks Monetary, duration, debit label Interest expense on deposits from banks IAS 1.112 c Common practice
ifrs-full InterestExpenseOnDepositsFromBanks Monetary, duration, debit documentation The amount of interest expense on deposits from banks. [Refer: Interest expense; Deposits from banks] IAS 1.112 c Common practice
ifrs-full InterestExpenseOnDepositsFromCustomers Monetary, duration, debit label Interest expense on deposits from customers IAS 1.112 c Common practice
ifrs-full InterestExpenseOnDepositsFromCustomers Monetary, duration, debit documentation The amount of interest expense on deposits from customers. [Refer: Interest expense; Deposits from customers] IAS 1.112 c Common practice
ifrs-full InterestExpenseOnFinancialLiabilitiesDesignatedAtFairValueThroughProfitOrLoss Monetary, duration, debit label Interest expense on financial liabilities designated at fair value through profit or loss IAS 1.112 c Common practice
ifrs-full InterestExpenseOnFinancialLiabilitiesDesignatedAtFairValueThroughProfitOrLoss Monetary, duration, debit documentation The amount of interest expense on financial liabilities designated at fair value through profit or loss. [Refer: Interest expense; Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently] IAS 1.112 c Common practice
ifrs-full InterestExpenseOnFinancialLiabilitiesHeldForTrading Monetary, duration, debit label Interest expense on financial liabilities held for trading IAS 1.112 c Common practice
ifrs-full InterestExpenseOnFinancialLiabilitiesHeldForTrading Monetary, duration, debit documentation The amount of interest expense on financial liabilities held for trading. [Refer: Interest expense; Financial liabilities at fair value through profit or loss that meet definition of held for trading] IAS 1.112 c Common practice
ifrs-full InterestExpenseOnLeaseLiabilities Monetary, duration, debit label Interest expense on lease liabilities IFRS 16.53 b Disclosure
ifrs-full InterestExpenseOnLeaseLiabilities Monetary, duration, debit documentation The amount of interest expense on lease liabilities. [Refer: Lease liabilities] IFRS 16.53 b Disclosure
ifrs-full InterestExpenseOnLiabilitiesDueToCentralBanks Monetary, duration, debit label Interest expense on liabilities due to central banks IAS 1.112 c Common practice
ifrs-full InterestExpenseOnLiabilitiesDueToCentralBanks Monetary, duration, debit documentation The amount of interest expense on liabilities due to central banks. [Refer: Interest expense; Liabilities due to central banks] IAS 1.112 c Common practice
ifrs-full InterestExpenseOnOtherFinancialLiabilities Monetary, duration, debit label Interest expense on other financial liabilities IAS 1.112 c Common practice
ifrs-full InterestExpenseOnOtherFinancialLiabilities Monetary, duration, debit documentation The amount of interest expense on other financial liabilities. [Refer: Interest expense; Other financial liabilities] IAS 1.112 c Common practice
ifrs-full InterestExpenseOnRepurchaseAgreementsAndCashCollateralOnSecuritiesLent Monetary, duration, debit label Interest expense on repurchase agreements and cash collateral on securities lent IAS 1.112 c Common practice
ifrs-full InterestExpenseOnRepurchaseAgreementsAndCashCollateralOnSecuritiesLent Monetary, duration, debit documentation The amount of interest expense on repurchase agreements and cash collateral on securities lent. [Refer: Interest expense; Repurchase agreements and cash collateral on securities lent] IAS 1.112 c Common practice
ifrs-full InterestIncomeAndInterestExpenseForFinancialAssetsOrFinancialLiabilitiesNotAtFairValueThroughProfitOrLossAbstract label Interest income and interest expense for financial assets or financial liabilities not at fair value through profit or loss [abstract]
ifrs-full InterestIncomeDefinedBenefitPlans (Monetary), duration, credit label Interest income, defined benefit plans IAS 19.135 b Common practice
ifrs-full InterestIncomeDefinedBenefitPlans (Monetary), duration, credit negatedLabel Interest income, defined benefit plans IAS 19.135 b Common practice
ifrs-full InterestIncomeDefinedBenefitPlans (Monetary), duration, credit documentation The amount of interest income arising from defined benefit plans. [Refer: Interest income; Post-employment benefit expense in profit or loss, defined benefit plans] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)] IAS 19.135 b Common practice
ifrs-full InterestIncomeExpenseRecognisedForAssetsReclassifiedIntoMeasuredAtAmortisedCost Monetary, duration, credit label Interest revenue recognised for assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category IFRS 7.12C b Disclosure
ifrs-full InterestIncomeExpenseRecognisedForAssetsReclassifiedIntoMeasuredAtAmortisedCost Monetary, duration, credit documentation The amount of revenue arising from interest recognised for assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category. [Refer: Interest income (expense); Financial assets at amortised cost] IFRS 7.12C b Disclosure
ifrs-full InterestIncomeExpenseRecognisedForFinancialAssetsReclassifiedIntoMeasuredAtAmortisedCostFirstApplicationOfIFRS9 Monetary, duration, credit label Interest revenue (expense) recognised for financial assets reclassified out of fair value through profit or loss category, initial application of IFRS 9 IFRS 7.42N b Disclosure
ifrs-full InterestIncomeExpenseRecognisedForFinancialAssetsReclassifiedIntoMeasuredAtAmortisedCostFirstApplicationOfIFRS9 Monetary, duration, credit documentation The amount of interest revenue (expense) recognised for financial assets that have been reclassified out of fair value through profit or loss category as a result of the transition to IFRS 9. [Refer: Financial assets] IFRS 7.42N b Disclosure
ifrs-full InterestIncomeExpenseRecognisedForFinancialLiabilitiesReclassifiedIntoMeasuredAtAmortisedCostFirstApplicationOfIFRS9 Monetary, duration, credit label Interest revenue (expense) recognised for financial liabilities reclassified out of fair value through profit or loss category, initial application of IFRS 9 IFRS 7.42N b Disclosure
ifrs-full InterestIncomeExpenseRecognisedForFinancialLiabilitiesReclassifiedIntoMeasuredAtAmortisedCostFirstApplicationOfIFRS9 Monetary, duration, credit documentation The amount of interest revenue (expense) recognised for financial liabilities that have been reclassified out of fair value through profit or loss category as a result of the transition to IFRS 9. [Refer: Financial liabilities] IFRS 7.42N b Disclosure
ifrs-full InterestIncomeForFinancialAssetsMeasuredAtAmortisedCost Monetary, duration, credit label Interest revenue for financial assets measured at amortised cost IFRS 7.20 b Disclosure
ifrs-full InterestIncomeForFinancialAssetsMeasuredAtAmortisedCost Monetary, duration, credit documentation The amount of revenue arising from interest for financial assets that are measured at amortised cost. [Refer: Interest income; Financial assets at amortised cost] IFRS 7.20 b Disclosure
ifrs-full InterestIncomeForFinancialAssetsNotAtFairValueThroughProfitOrLoss Monetary, duration, credit label Interest income for financial assets not at fair value through profit or loss Expired 2023-01-01 IFRS 7.20 b Disclosure
ifrs-full InterestIncomeForFinancialAssetsNotAtFairValueThroughProfitOrLoss Monetary, duration, credit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.20 b Disclosure
ifrs-full InterestIncomeForFinancialAssetsNotAtFairValueThroughProfitOrLoss Monetary, duration, credit documentation The amount of income arising from interest for financial assets that are not at fair value through profit or loss. [Refer: Interest income] Expired 2023-01-01 IFRS 7.20 b Disclosure
ifrs-full InterestIncomeOnAvailableforsaleFinancialAssets Monetary, duration, credit label Interest income on available-for-sale financial assets Expired 2023-01-01 IAS 1.112 c Common practice
ifrs-full InterestIncomeOnAvailableforsaleFinancialAssets Monetary, duration, credit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IAS 1.112 c Common practice
ifrs-full InterestIncomeOnAvailableforsaleFinancialAssets Monetary, duration, credit documentation The amount of interest income on available-for-sale financial assets. [Refer: Interest income; Financial assets available-for-sale] Expired 2023-01-01 IAS 1.112 c Common practice
ifrs-full InterestIncomeOnCashAndBankBalancesAtCentralBanks Monetary, duration, credit label Interest income on cash and bank balances at central banks IAS 1.112 c Common practice
ifrs-full InterestIncomeOnCashAndBankBalancesAtCentralBanks Monetary, duration, credit documentation The amount of interest income on cash and bank balances at central banks. [Refer: Interest income; Cash and bank balances at central banks] IAS 1.112 c Common practice
ifrs-full InterestIncomeOnCashAndCashEquivalents Monetary, duration, credit label Interest income on cash and cash equivalents IAS 1.112 c Common practice
ifrs-full InterestIncomeOnCashAndCashEquivalents Monetary, duration, credit documentation The amount of interest income on cash and cash equivalents. [Refer: Interest income; Cash and cash equivalents] IAS 1.112 c Common practice
ifrs-full InterestIncomeOnDebtInstrumentsHeld Monetary, duration, credit label Interest income on debt instruments held IAS 1.112 c Common practice
ifrs-full InterestIncomeOnDebtInstrumentsHeld Monetary, duration, credit documentation The amount of interest income on debt instruments held. [Refer: Interest income; Debt instruments held] IAS 1.112 c Common practice
ifrs-full InterestIncomeOnDeposits Monetary, duration, credit label Interest income on deposits IAS 1.112 c Common practice
ifrs-full InterestIncomeOnDeposits Monetary, duration, credit documentation The amount of interest income on deposits. [Refer: Interest income] IAS 1.112 c Common practice
ifrs-full InterestIncomeOnFinancialAssetsDesignatedAtFairValueThroughProfitOrLoss Monetary, duration, credit label Interest income on financial assets designated at fair value through profit or loss IAS 1.112 c Common practice
ifrs-full InterestIncomeOnFinancialAssetsDesignatedAtFairValueThroughProfitOrLoss Monetary, duration, credit documentation The amount of interest income on financial assets designated at fair value through profit or loss. [Refer: Interest income; Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently] IAS 1.112 c Common practice
ifrs-full InterestIncomeOnFinancialAssetsHeldForTrading Monetary, duration, credit label Interest income on financial assets held for trading IAS 1.112 c Common practice
ifrs-full InterestIncomeOnFinancialAssetsHeldForTrading Monetary, duration, credit documentation The amount of interest income on financial assets held for trading. [Refer: Interest income; Financial assets at fair value through profit or loss, classified as held for trading] IAS 1.112 c Common practice
ifrs-full InterestIncomeOnHeldtomaturityInvestments Monetary, duration, credit label Interest income on held-to-maturity investments Expired 2023-01-01 IAS 1.112 c Common practice
ifrs-full InterestIncomeOnHeldtomaturityInvestments Monetary, duration, credit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IAS 1.112 c Common practice
ifrs-full InterestIncomeOnHeldtomaturityInvestments Monetary, duration, credit documentation The amount of interest income on held-to-maturity investments. [Refer: Interest income; Held-to-maturity investments] Expired 2023-01-01 IAS 1.112 c Common practice
ifrs-full InterestIncomeOnImpairedFinancialAssetsAccrued Monetary, duration, credit label Interest income on impaired financial assets accrued Expired 2023-01-01 IFRS 7.20 d Disclosure
ifrs-full InterestIncomeOnImpairedFinancialAssetsAccrued Monetary, duration, credit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.20 d Disclosure
ifrs-full InterestIncomeOnImpairedFinancialAssetsAccrued Monetary, duration, credit documentation The amount of income arising from interest on impaired financial assets accrued after impairment using the rate of interest used to discount the future cash flows for the purpose of measuring the impairment loss. [Refer: Interest income] Expired 2023-01-01 IFRS 7.20 d Disclosure
ifrs-full InterestIncomeOnImpairedFinancialAssetsAccruedAbstract label Interest income on impaired financial assets accrued [abstract]
ifrs-full InterestIncomeOnLoansAndAdvancesToBanks Monetary, duration, credit label Interest income on loans and advances to banks IAS 1.112 c Common practice
ifrs-full InterestIncomeOnLoansAndAdvancesToBanks Monetary, duration, credit documentation The amount of interest income on loans and advances to banks. [Refer: Interest income; Loans and advances to banks] IAS 1.112 c Common practice
ifrs-full InterestIncomeOnLoansAndAdvancesToCustomers Monetary, duration, credit label Interest income on loans and advances to customers IAS 1.112 c Common practice
ifrs-full InterestIncomeOnLoansAndAdvancesToCustomers Monetary, duration, credit documentation The amount of interest income on loans and advances to customers. [Refer: Interest income; Loans and advances to customers] IAS 1.112 c Common practice
ifrs-full InterestIncomeOnLoansAndReceivables Monetary, duration, credit label Interest income on loans and receivables Expired 2023-01-01 IAS 1.112 c Common practice
ifrs-full InterestIncomeOnLoansAndReceivables Monetary, duration, credit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IAS 1.112 c Common practice
ifrs-full InterestIncomeOnLoansAndReceivables Monetary, duration, credit documentation The amount of interest income on loans and receivables. [Refer: Interest income; Loans and receivables] Expired 2023-01-01 IAS 1.112 c Common practice
ifrs-full InterestIncomeOnOtherFinancialAssets Monetary, duration, credit label Interest income on other financial assets IAS 1.112 c Common practice
ifrs-full InterestIncomeOnOtherFinancialAssets Monetary, duration, credit documentation The amount of interest income on other financial assets. [Refer: Interest income; Other financial assets] IAS 1.112 c Common practice
ifrs-full InterestIncomeOnReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowed Monetary, duration, credit label Interest income on reverse repurchase agreements and cash collateral on securities borrowed IAS 1.112 c Common practice
ifrs-full InterestIncomeOnReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowed Monetary, duration, credit documentation The amount of interest income on reverse repurchase agreements and cash collateral on securities borrowed. [Refer: Interest income; Reverse repurchase agreements and cash collateral on securities borrowed] IAS 1.112 c Common practice
ifrs-full InterestIncomeReimbursementRights Monetary, duration, debit label Increase in reimbursement rights related to defined benefit obligation, resulting from interest income IAS 19.141 b Disclosure
ifrs-full InterestIncomeReimbursementRights Monetary, duration, debit documentation The increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from income arising from interest on reimbursement rights. [Refer: Interest income; Reimbursement rights related to defined benefit obligation, at fair value] IAS 19.141 b Disclosure
ifrs-full InterestPaidClassifiedAsFinancingActivities (Monetary), duration, credit label Interest paid, classified as financing activities IAS 7.31 Disclosure
ifrs-full InterestPaidClassifiedAsFinancingActivities (Monetary), duration, credit negatedTerseLabel Interest paid IAS 7.31 Disclosure
ifrs-full InterestPaidClassifiedAsFinancingActivities (Monetary), duration, credit documentation The cash outflow for interest paid, classified as financing activities. IAS 7.31 Disclosure
ifrs-full InterestPaidClassifiedAsInvestingActivities (Monetary), duration, credit label Interest paid, classified as investing activities IAS 7.31 Disclosure
ifrs-full InterestPaidClassifiedAsInvestingActivities (Monetary), duration, credit negatedTerseLabel Interest paid IAS 7.31 Disclosure
ifrs-full InterestPaidClassifiedAsInvestingActivities (Monetary), duration, credit documentation The cash outflow for interest paid, classified as investing activities. IAS 7.31 Disclosure
ifrs-full InterestPaidClassifiedAsOperatingActivities (Monetary), duration, credit label Interest paid, classified as operating activities IAS 7.31 Disclosure
ifrs-full InterestPaidClassifiedAsOperatingActivities (Monetary), duration, credit negatedTerseLabel Interest paid IAS 7.31 Disclosure
ifrs-full InterestPaidClassifiedAsOperatingActivities (Monetary), duration, credit documentation The cash outflow for interest paid, classified as operating activities. IAS 7.31 Disclosure
ifrs-full InterestPaidOnDepositLiabilitiesClassifiedAsOperatingActivities Monetary, duration, credit label Interest paid on deposit liabilities, classified as operating activities IAS 7.31 Common practice
ifrs-full InterestPaidOnDepositLiabilitiesClassifiedAsOperatingActivities Monetary, duration, credit documentation The cash outflow for interest paid on deposit liabilities, classified as operating activities. IAS 7.31 Common practice
ifrs-full InterestPayable Monetary, instant, credit label Interest payable IAS 1.112 c Common practice
ifrs-full InterestPayable Monetary, instant, credit documentation The amount of interest recognised as a liability. IAS 1.112 c Common practice
ifrs-full InterestRateBenchmarksAxis Axis label Interest rate benchmarks [axis] IFRS 7.24J b Disclosure
ifrs-full InterestRateBenchmarksAxis Axis 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 7.24J b Disclosure
ifrs-full InterestRateBenchmarksDomain Domain [default] label Interest rate benchmarks [domain] IFRS 7.24J b Disclosure
ifrs-full InterestRateBenchmarksDomain Domain [default] documentation This member stands for all interest rate benchmarks. It also represents the standard value for the “Interest rate benchmarks” axis if no other member is used. IFRS 7.24J b Disclosure
ifrs-full InterestRateMeasurementInputMember Member label Interest rate, measurement input [member] IFRS 13.B36 a Example
ifrs-full InterestRateMeasurementInputMember Member documentation This member stands for an interest rate used as a measurement input. IFRS 13.B36 a Example
ifrs-full InterestRateRiskMember Member label Interest rate risk [member] IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 7 – Defined terms Disclosure
ifrs-full InterestRateRiskMember Member documentation This member stands for the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. [Refer: Classes of financial instruments [domain]] IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 7 – Defined terms Disclosure
ifrs-full InterestRateSwapContractMember Member label Interest rate swap contract [member] IAS 1.112 c Common practice
ifrs-full InterestRateSwapContractMember Member documentation This member stands for an interest rate swap contract. [Refer: Swap contract [member]] IAS 1.112 c Common practice
ifrs-full InterestReceivable Monetary, instant, debit label Interest receivable IAS 1.112 c Common practice
ifrs-full InterestReceivable Monetary, instant, debit documentation The amount of interest recognised as a receivable. IAS 1.112 c Common practice
ifrs-full InterestReceivedClassifiedAsInvestingActivities Monetary, duration, debit label Interest received, classified as investing activities IAS 7.31 Disclosure
ifrs-full InterestReceivedClassifiedAsInvestingActivities Monetary, duration, debit terseLabel Interest received IAS 7.31 Disclosure
ifrs-full InterestReceivedClassifiedAsInvestingActivities Monetary, duration, debit documentation The cash inflow from interest received, classified as investing activities. IAS 7.31 Disclosure
ifrs-full InterestReceivedClassifiedAsOperatingActivities Monetary, duration, debit label Interest received, classified as operating activities IAS 7.31 Disclosure
ifrs-full InterestReceivedClassifiedAsOperatingActivities Monetary, duration, debit terseLabel Interest received IAS 7.31 Disclosure
ifrs-full InterestReceivedClassifiedAsOperatingActivities Monetary, duration, debit documentation The cash inflow from interest received, classified as operating activities. IAS 7.31 Disclosure
ifrs-full InterestReceivedFromDebtInstrumentsHeldClassifiedAsOperatingActivities Monetary, duration, debit label Interest received from debt instruments held, classified as operating activities IAS 7.31 Common practice
ifrs-full InterestReceivedFromDebtInstrumentsHeldClassifiedAsOperatingActivities Monetary, duration, debit documentation The cash inflow from interest received from debt instruments held, classified as operating activities. IAS 7.31 Common practice
ifrs-full InterestReceivedFromLoansAndAdvancesClassifiedAsOperatingActivities Monetary, duration, debit label Interest received from loans and advances, classified as operating activities IAS 7.31 Common practice
ifrs-full InterestReceivedFromLoansAndAdvancesClassifiedAsOperatingActivities Monetary, duration, debit documentation The cash inflow from interest received from loans and advances, classified as operating activities. IAS 7.31 Common practice
ifrs-full InterestRevenueCalculatedUsingEffectiveInterestMethod Monetary, duration, credit label Interest revenue calculated using effective interest method IAS 1.82 a Disclosure, IAS 1.82 a (i) Disclosure
ifrs-full InterestRevenueCalculatedUsingEffectiveInterestMethod Monetary, duration, credit documentation The amount of interest revenue calculated using the effective interest method. Effective interest method is the method that is used in the calculation of the amortised cost of a financial asset or a financial liability and in the allocation and recognition of the interest revenue or interest expense in profit or loss over the relevant period. [Refer: Revenue] IAS 1.82 a Disclosure, IAS 1.82 a (i) Disclosure
ifrs-full InterestRevenueExpense Monetary, duration, credit label Interest income (expense) IAS 1.85 Common practice, IFRS 8.23 Disclosure, IFRS 8.28 e Disclosure
ifrs-full InterestRevenueExpense Monetary, duration, credit documentation The amount of income or expense arising from interest. [Refer: Interest expense; Interest income] IAS 1.85 Common practice, IFRS 8.23 Disclosure, IFRS 8.28 e Disclosure
ifrs-full InterestRevenueForFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome Monetary, duration, credit label Interest revenue for financial assets measured at fair value through other comprehensive income IFRS 7.20 b Disclosure
ifrs-full InterestRevenueForFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome Monetary, duration, credit documentation The amount of interest revenue arising on financial assets measured at fair value through other comprehensive income. [Refer: Revenue; Financial assets measured at fair value through other comprehensive income] IFRS 7.20 b Disclosure
ifrs-full InternalCreditGradesAxis Axis label Internal credit grades [axis] IFRS 7.35M Example, IFRS 7.IG20C Example
ifrs-full InternalCreditGradesAxis Axis 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 7.35M Example, IFRS 7.IG20C Example
ifrs-full InternalCreditGradesDomain Domain [default] label Internal credit grades [domain] IFRS 7.35M Example, IFRS 7.IG20C Example
ifrs-full InternalCreditGradesDomain Domain [default] documentation This member stands for the standard value for the “Internal credit grades” axis if no other member is used. IFRS 7.35M Example, IFRS 7.IG20C Example
ifrs-full InternalCreditGradesMember Member label Total for all internal credit grades [member] IFRS 7.35M Example, IFRS 7.IG20C Example
ifrs-full InternalCreditGradesMember Member documentation This member stands for credit grades that have been developed by the entity itself. IFRS 7.35M Example, IFRS 7.IG20C Example
ifrs-full InternallyGeneratedMember Member label Internally generated [member] IAS 38.118 Disclosure
ifrs-full InternallyGeneratedMember Member documentation This member stands for items that have been internally generated by the entity. IAS 38.118 Disclosure
ifrs-full IntrinsicValueOfLiabilitiesFromSharebasedPaymentTransactionsForWhichCounterpartysRightToCashOrOtherAssetsVested2011 Monetary, instant, credit label Intrinsic value of liabilities from share-based payment transactions for which counterparty’s right to cash or other assets vested IFRS 2.51 b (ii) Disclosure
ifrs-full IntrinsicValueOfLiabilitiesFromSharebasedPaymentTransactionsForWhichCounterpartysRightToCashOrOtherAssetsVested2011 Monetary, instant, credit documentation The intrinsic value of liabilities arising from share-based transactions for which the counterparty’s right to cash or other assets had vested by the end of the period (for example, vested share appreciation rights). The intrinsic value is the difference between the fair value of the shares to which the counterparty has the (conditional or unconditional) right to subscribe, or which it has the right to receive, and the price (if any) that the counterparty is (or will be) required to pay for those shares. Share-based payment transactions are transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services, for which the counterparty’s right to cash or other assets had vested by the end of the period (for example, vested share appreciation rights). IFRS 2.51 b (ii) Disclosure
ifrs-full Inventories Monetary, instant, debit label Current inventories IAS 1.54 g Disclosure, IAS 1.68 Example, IAS 2.36 b Disclosure
ifrs-full Inventories Monetary, instant, debit totalLabel Total current inventories IAS 1.54 g Disclosure, IAS 1.68 Example, IAS 2.36 b Disclosure
ifrs-full Inventories Monetary, instant, debit documentation The amount of current inventories. [Refer: Inventories] IAS 1.54 g Disclosure, IAS 1.68 Example, IAS 2.36 b Disclosure
ifrs-full InventoriesAtFairValueLessCostsToSell Monetary, instant, debit label Inventories, at fair value less costs to sell IAS 2.36 c Disclosure
ifrs-full InventoriesAtFairValueLessCostsToSell Monetary, instant, debit documentation The amount of inventories carried at fair value less costs to sell. [Refer: At fair value [member]] IAS 2.36 c Disclosure
ifrs-full InventoriesAtNetRealisableValue Monetary, instant, debit label Inventories, at net realisable value IAS 2.36 Common practice
ifrs-full InventoriesAtNetRealisableValue Monetary, instant, debit documentation The amount of inventories carried at net realisable value. [Refer: Inventories] IAS 2.36 Common practice
ifrs-full InventoriesPledgedAsSecurityForLiabilities Monetary, instant, debit label Inventories pledged as security for liabilities IAS 2.36 h Disclosure
ifrs-full InventoriesPledgedAsSecurityForLiabilities Monetary, instant, debit documentation The amount of inventories pledged as security for liabilities. [Refer: Inventories] IAS 2.36 h Disclosure
ifrs-full InventoriesTotal Monetary, instant, debit label Inventories IAS 1.54 g Disclosure
ifrs-full InventoriesTotal Monetary, instant, debit documentation The amount of assets: (a) held for sale in the ordinary course of business; (b) in the process of production for such sale; or (c) in the form of materials or supplies to be consumed in the production process or in the rendering of services. Inventories encompass goods purchased and held for resale including, for example, merchandise purchased by a retailer and held for resale, or land and other property held for resale. Inventories also encompass finished goods produced, or work in progress being produced, by the entity and include materials and supplies awaiting use in the production process. [Refer: Current finished goods; Current merchandise; Current work in progress; Land] IAS 1.54 g Disclosure
ifrs-full InventoryCostFormulaDomain Domain label Inventory cost formula [domain] IAS 2.36 a Disclosure
ifrs-full InventoryCostFormulaDomain Domain documentation This member stands for inventory cost formula. IAS 2.36 a Disclosure
ifrs-full InventoryCostFormulas Text label Description of inventory cost formulas IAS 2.36 a Disclosure
ifrs-full InventoryCostFormulas Text documentation The description of the cost formulas used to measure inventory. [Refer: Inventories] IAS 2.36 a Disclosure
ifrs-full InventoryCostFormulasCategorical Multiple choice label Inventory cost formulas, categorical IAS 2.36 a Disclosure
ifrs-full InventoryCostFormulasCategorical Multiple choice 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. IAS 2.36 a Disclosure
ifrs-full InventoryCostFormulasCategorical Multiple choice documentation Indicates which cost formulas are used to measure inventory. IAS 2.36 a Disclosure
ifrs-full InventoryRecognisedAsOfAcquisitionDate Monetary, instant, debit label Inventory recognised as of acquisition date IFRS 3.B64 i Example, IFRS 3.IE72 Example
ifrs-full InventoryRecognisedAsOfAcquisitionDate Monetary, instant, debit documentation The amount recognised as of the acquisition date for inventory acquired in a business combination. [Refer: Inventories; Total for all business combinations [member]] IFRS 3.B64 i Example, IFRS 3.IE72 Example
ifrs-full InventoryWritedown2011 Monetary, duration label Inventory write-down IAS 1.98 a Disclosure, IAS 2.36 e Disclosure
ifrs-full InventoryWritedown2011 Monetary, duration 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]] IAS 1.98 a Disclosure, IAS 2.36 e Disclosure
ifrs-full InventoryWritedown2011 Monetary, duration documentation The amount of expense recognised related to the write-down of inventories to net realisable value. [Refer: Inventories] IAS 1.98 a Disclosure, IAS 2.36 e Disclosure
ifrs-full InvestmentAccountedForUsingEquityMethod Monetary, instant, debit label Investments accounted for using equity method IAS 1.54 e Disclosure, IFRS 12.B16 Disclosure, IFRS 8.24 a Disclosure
ifrs-full InvestmentAccountedForUsingEquityMethod Monetary, instant, debit totalLabel Total investments accounted for using equity method IAS 1.54 e Disclosure, IFRS 12.B16 Disclosure, IFRS 8.24 a Disclosure
ifrs-full InvestmentAccountedForUsingEquityMethod Monetary, instant, debit documentation The amount of investments accounted for using the equity method. The equity method is a method of accounting whereby the investment is initially recognised at cost and adjusted thereafter for the post-acquisition change in the investor’s share of net assets of the investee. The investor’s profit or loss includes its share of the profit or loss of the investee. The investor’s other comprehensive income includes its share of the other comprehensive income of the investee. [Refer: At cost [member]] IAS 1.54 e Disclosure, IFRS 12.B16 Disclosure, IFRS 8.24 a Disclosure
ifrs-full InvestmentContractsLiabilities Monetary, instant, credit label Investment contracts liabilities IAS 1.55 Common practice
ifrs-full InvestmentContractsLiabilities Monetary, instant, credit documentation The amount of liabilities relating to investment contracts that fall within the scope of IAS 39 or IFRS 9. IAS 1.55 Common practice
ifrs-full InvestmentEntityIsRequiredToApplyExceptionFromConsolidation True/False label Investment entity is required to apply exception from consolidation IFRS 12.19A Disclosure
ifrs-full InvestmentEntityIsRequiredToApplyExceptionFromConsolidation True/False 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. IFRS 12.19A Disclosure
ifrs-full InvestmentEntityIsRequiredToApplyExceptionFromConsolidation True/False documentation Indicates (true false) whether the investment entity is required to apply an exception from consolidation. IFRS 12.19A Disclosure
ifrs-full InvestmentFundsAmountContributedToFairValueOfPlanAssets Monetary, instant, debit label Investment funds, amount contributed to fair value of plan assets IAS 19.142 f Example
ifrs-full InvestmentFundsAmountContributedToFairValueOfPlanAssets Monetary, instant, debit documentation The amount investment funds contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]; Investment funds [member]] IAS 19.142 f Example
ifrs-full InvestmentFundsMember Member label Investment funds [member] IFRS 12.B23 c Example
ifrs-full InvestmentFundsMember Member documentation This member stands for investment funds. IFRS 12.B23 c Example
ifrs-full InvestmentFundsPercentageContributedToFairValueOfPlanAssets Percent label Investment funds, percentage contributed to fair value of plan assets IAS 19.142 f Common practice
ifrs-full InvestmentFundsPercentageContributedToFairValueOfPlanAssets Percent documentation The percentage investment funds contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]; Investment funds [member]] [Contrast: Investment funds, amount contributed to fair value of plan assets] IAS 19.142 f Common practice
ifrs-full InvestmentInAssociateIsMeasuredUsingEquityMethodOrAtFairValue List label Investment in associate is measured using equity method or at fair value IFRS 12.21 b (i) Disclosure
ifrs-full InvestmentInAssociateIsMeasuredUsingEquityMethodOrAtFairValue List 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. IFRS 12.21 b (i) Disclosure
ifrs-full InvestmentInAssociateIsMeasuredUsingEquityMethodOrAtFairValue List documentation Indicates whether the investment in an associate is measured using the equity method or at fair value. IFRS 12.21 b (i) Disclosure
ifrs-full InvestmentIncome Monetary, duration, credit label Investment income IAS 1.85 Common practice, IAS 26.35 b (iii) Disclosure
ifrs-full InvestmentIncome Monetary, duration, credit documentation The amount of investment income, such as interest and dividends. IAS 1.85 Common practice, IAS 26.35 b (iii) Disclosure
ifrs-full InvestmentInJointVentureIsMeasuredUsingEquityMethodOrAtFairValue List label Investment in joint venture is measured using equity method or at fair value IFRS 12.21 b (i) Disclosure
ifrs-full InvestmentInJointVentureIsMeasuredUsingEquityMethodOrAtFairValue List 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. IFRS 12.21 b (i) Disclosure
ifrs-full InvestmentInJointVentureIsMeasuredUsingEquityMethodOrAtFairValue List documentation Indicates whether the investment in a joint venture is measured using the equity method or at fair value. IFRS 12.21 b (i) Disclosure
ifrs-full InvestmentProperty Monetary, instant, debit label Investment property IAS 1.54 b Disclosure, IAS 40.76 Disclosure, IAS 40.79 d Disclosure
ifrs-full InvestmentProperty Monetary, instant, debit periodEndLabel Investment property at end of period IAS 1.54 b Disclosure, IAS 40.76 Disclosure, IAS 40.79 d Disclosure
ifrs-full InvestmentProperty Monetary, instant, debit periodStartLabel Investment property at beginning of period IAS 1.54 b Disclosure, IAS 40.76 Disclosure, IAS 40.79 d Disclosure
ifrs-full InvestmentProperty Monetary, instant, debit totalLabel Total investment property IAS 1.54 b Disclosure, IAS 40.76 Disclosure, IAS 40.79 d Disclosure
ifrs-full InvestmentProperty Monetary, instant, debit documentation The amount of property (land or a building – or part of a building – or both) held (by the owner or by the lessee as a right-of-use asset) to earn rentals or for capital appreciation or both, rather than for: (a) use in the production or supply of goods or services or for administrative purposes; or (b) sale in the ordinary course of business. IAS 1.54 b Disclosure, IAS 40.76 Disclosure, IAS 40.79 d Disclosure
ifrs-full InvestmentPropertyAbstract label Investment property [abstract]
ifrs-full InvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModelAtTimeOfSale Monetary, instant, debit label Investment property carried at cost or in accordance with IFRS 16 within fair value model, at time of sale IAS 40.78 d (ii) Disclosure
ifrs-full InvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModelAtTimeOfSale Monetary, instant, debit documentation The amount at the time of the sale of investment property carried at cost or in accordance with IFRS 16 within fair value model. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property] IAS 40.78 d (ii) Disclosure
ifrs-full InvestmentPropertyCompleted Monetary, instant, debit label Investment property completed IAS 1.112 c Common practice
ifrs-full InvestmentPropertyCompleted Monetary, instant, debit documentation The amount of investment property whose construction or development is complete. [Refer: Investment property] IAS 1.112 c Common practice
ifrs-full InvestmentPropertyCompletedMember Member label Investment property completed [member] IAS 1.112 c Common practice
ifrs-full InvestmentPropertyCompletedMember Member documentation This member stands for completed investment property. [Refer: Investment property completed] IAS 1.112 c Common practice
ifrs-full InvestmentPropertyFairValueUsedAsDeemedCost Monetary, instant, debit label Investment property fair value used as deemed cost IFRS 1.30 Disclosure
ifrs-full InvestmentPropertyFairValueUsedAsDeemedCost Monetary, instant, debit documentation The amount of investment property, for which fair value was used as deemed cost in the opening IFRS statement of financial position. [Refer: Investment property] IFRS 1.30 Disclosure
ifrs-full InvestmentPropertyMember Member label Investment property [member] IFRS 13.94 Example, IFRS 13.IE60 Example
ifrs-full InvestmentPropertyMember Member documentation This member stands for investment property. [Refer: Investment property] IFRS 13.94 Example, IFRS 13.IE60 Example
ifrs-full InvestmentPropertyUnderConstructionOrDevelopment Monetary, instant, debit label Investment property under construction or development IAS 1.112 c Common practice
ifrs-full InvestmentPropertyUnderConstructionOrDevelopment Monetary, instant, debit documentation The amount of property that is being constructed or developed for future use as investment property. [Refer: Investment property] IAS 1.112 c Common practice
ifrs-full InvestmentPropertyUnderConstructionOrDevelopmentMember Member label Investment property under construction or development [member] IAS 1.112 c Common practice
ifrs-full InvestmentPropertyUnderConstructionOrDevelopmentMember Member documentation This member stands for investment property under construction or development. [Refer: Investment property under construction or development] IAS 1.112 c Common practice
ifrs-full InvestmentsAccountedForUsingEquityMethodAbstract label Investments accounted for using equity method [abstract]
ifrs-full InvestmentsAccountedForUsingEquityMethodMember Member label Investments accounted for using equity method [member] IAS 36.127 Common practice
ifrs-full InvestmentsAccountedForUsingEquityMethodMember Member documentation This member stands for investments accounted for using the equity method. [Refer: Investments accounted for using equity method] IAS 36.127 Common practice
ifrs-full InvestmentsForRiskOfPolicyholders Monetary, instant, debit label Investments for risk of policyholders IAS 1.55 Common practice
ifrs-full InvestmentsForRiskOfPolicyholders Monetary, instant, debit documentation The amount of investments against insurance liabilities where all risk is borne by the policyholders. IAS 1.55 Common practice
ifrs-full InvestmentsInAssociates Monetary, instant, debit label Investments in associates reported in separate financial statements IAS 27.10 Disclosure
ifrs-full InvestmentsInAssociates Monetary, instant, debit documentation The amount of investments in associates in an entity’s separate financial statements. [Refer: Total for all associates [member]] IAS 27.10 Disclosure
ifrs-full InvestmentsInAssociatesAccountedForUsingEquityMethod Monetary, instant, debit label Investments in associates accounted for using equity method IAS 1.55 Common practice
ifrs-full InvestmentsInAssociatesAccountedForUsingEquityMethod Monetary, instant, debit documentation The amount of investments in associates accounted for using the equity method. [Refer: Total for all associates [member]; Investments accounted for using equity method] IAS 1.55 Common practice
ifrs-full InvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeDomain Domain [default] label Investments in equity instruments designated at fair value through other comprehensive income [domain] IFRS 7.11A c Disclosure
ifrs-full InvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeDomain Domain [default] documentation This member stands for the standard value for the “Investments in equity instruments designated at fair value through other comprehensive income” axis if no other member is used. IFRS 7.11A c Disclosure
ifrs-full InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxis Axis label Investments in equity instruments designated at fair value through other comprehensive income [axis] IFRS 7.11A c Disclosure
ifrs-full InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxis Axis 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 7.11A c Disclosure
ifrs-full InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember Member label Investments in equity instruments designated at fair value through other comprehensive income [member] IFRS 7.8 h Disclosure
ifrs-full InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember Member documentation This member stands for investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: At fair value [member]; Other comprehensive income] IFRS 7.8 h Disclosure
ifrs-full InvestmentsInJointVentures Monetary, instant, debit label Investments in joint ventures reported in separate financial statements IAS 27.10 Disclosure
ifrs-full InvestmentsInJointVentures Monetary, instant, debit documentation The amount of investments in joint ventures in an entity’s separate financial statements. [Refer: Total for all joint ventures [member]] IAS 27.10 Disclosure
ifrs-full InvestmentsInJointVenturesAccountedForUsingEquityMethod Monetary, instant, debit label Investments in joint ventures accounted for using equity method IAS 1.55 Common practice
ifrs-full InvestmentsInJointVenturesAccountedForUsingEquityMethod Monetary, instant, debit documentation The amount of investments in joint ventures accounted for using the equity method. [Refer: Total for all joint ventures [member]; Investments accounted for using equity method] IAS 1.55 Common practice
ifrs-full InvestmentsInSubsidiaries Monetary, instant, debit label Investments in subsidiaries reported in separate financial statements IAS 27.10 Disclosure
ifrs-full InvestmentsInSubsidiaries Monetary, instant, debit documentation The amount of investments in subsidiaries in an entity’s separate financial statements. [Refer: Total for all subsidiaries [member]] IAS 27.10 Disclosure
ifrs-full InvestmentsInSubsidiariesJointVenturesAndAssociates Monetary, instant, debit label Investments in subsidiaries, joint ventures and associates reported in separate financial statements IAS 27.10 Disclosure
ifrs-full InvestmentsInSubsidiariesJointVenturesAndAssociates Monetary, instant, debit totalLabel Total investments in subsidiaries, joint ventures and associates reported in separate financial statements IAS 27.10 Disclosure
ifrs-full InvestmentsInSubsidiariesJointVenturesAndAssociates Monetary, instant, debit documentation The amount of investments in subsidiaries, joint ventures and associates in an entity’s separate financial statements. [Refer: Total for all associates [member]; Total for all joint ventures [member]; Total for all subsidiaries [member]; Investments in subsidiaries reported in separate financial statements] IAS 27.10 Disclosure
ifrs-full InvestmentsInSubsidiariesJointVenturesAndAssociatesAbstract label Investments in subsidiaries, joint ventures and associates reported in separate financial statements [abstract]
ifrs-full InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod Monetary, instant, debit label Investments other than investments accounted for using equity method IAS 1.55 Common practice
ifrs-full InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod Monetary, instant, debit documentation The amount of investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method] IAS 1.55 Common practice
ifrs-full IssueCostsNotRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination Monetary, duration, debit label Issue costs not recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination IFRS 3.B64 m Disclosure
ifrs-full IssueCostsNotRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination Monetary, duration, debit documentation The amount of issue costs not recognised as an expense for transactions recognised separately from the acquisition of assets and assumption of liabilities in a business combination. [Refer: Total for all business combinations [member]] IFRS 3.B64 m Disclosure
ifrs-full IssuedCapital Monetary, instant, credit label Issued capital IAS 1.78 e Example
ifrs-full IssuedCapital Monetary, instant, credit totalLabel Total issued capital IAS 1.78 e Example
ifrs-full IssuedCapital Monetary, instant, credit documentation The nominal value of capital issued. IAS 1.78 e Example
ifrs-full IssuedCapitalAbstract label Issued capital [abstract]
ifrs-full IssuedCapitalMember Member label Issued capital [member] IAS 1.106 Disclosure
ifrs-full IssuedCapitalMember Member documentation This member stands for a component of equity representing issued capital. IAS 1.106 Disclosure
ifrs-full IssuedCapitalOrdinaryShares Monetary, instant, credit label Issued capital, ordinary shares IAS 1.78 e Common practice
ifrs-full IssuedCapitalOrdinaryShares Monetary, instant, credit documentation The nominal value of capital arising from issuing ordinary shares. [Refer: Issued capital] IAS 1.78 e Common practice
ifrs-full IssuedCapitalPreferenceShares Monetary, instant, credit label Issued capital, preference shares IAS 1.78 e Common practice
ifrs-full IssuedCapitalPreferenceShares Monetary, instant, credit documentation The nominal value of capital arising from issuing preference shares. [Refer: Issued capital] IAS 1.78 e Common practice
ifrs-full IssueOfConvertibleInstruments Monetary, duration, credit label Issue of convertible instruments IAS 1.106 d Common practice
ifrs-full IssueOfConvertibleInstruments Monetary, duration, credit documentation The change in equity resulting from the issuing of convertible instruments. IAS 1.106 d Common practice
ifrs-full IssueOfEquity Monetary, duration, credit label Issue of equity IAS 1.106 d (iii) Disclosure
ifrs-full IssueOfEquity Monetary, duration, credit commentaryGuidance Use this element with the “Classes of share capital” axis and the “Components of equity” axis when an entity has multiple classes of share capital. For example, the use of both axes is required for a user of tagged financial statements to understand whether the reported amounts for preference shares only represent issued capital or alternatively also include a share premium amount. IAS 1.106 d (iii) Disclosure
ifrs-full IssueOfEquity Monetary, duration, credit documentation The increase in equity through the issue of equity instruments. IAS 1.106 d (iii) Disclosure
ifrs-full IssuesFairValueMeasurementAssets Monetary, duration, debit label Issues, fair value measurement, assets IFRS 13.93 e (iii) Disclosure
ifrs-full IssuesFairValueMeasurementAssets Monetary, duration, debit documentation The increase in the fair value measurement of assets resulting from issues of those assets. [Refer: At fair value [member]] IFRS 13.93 e (iii) Disclosure
ifrs-full IssuesFairValueMeasurementEntitysOwnEquityInstruments Monetary, duration, credit label Issues, fair value measurement, entity’s own equity instruments IFRS 13.93 e (iii) Disclosure
ifrs-full IssuesFairValueMeasurementEntitysOwnEquityInstruments Monetary, duration, credit documentation The increase in the fair value measurement of the entity’s own equity instruments resulting from issues of those equity instruments. [Refer: At fair value [member]; Classes of entity’s own equity instruments [domain]] IFRS 13.93 e (iii) Disclosure
ifrs-full IssuesFairValueMeasurementLiabilities Monetary, duration, credit label Issues, fair value measurement, liabilities IFRS 13.93 e (iii) Disclosure
ifrs-full IssuesFairValueMeasurementLiabilities Monetary, duration, credit documentation The increase in fair value measurement of liabilities resulting from issues of those liabilities. [Refer: At fair value [member]] IFRS 13.93 e (iii) Disclosure
ifrs-full ItemsForPresentationOfRegulatoryDeferralAccountsAbstract label Items for presentation of regulatory deferral accounts [abstract]
ifrs-full ItemsInCourseOfCollectionFromOtherBanks Monetary, instant, debit label Items in course of collection from other banks IAS 1.55 Common practice
ifrs-full ItemsInCourseOfCollectionFromOtherBanks Monetary, instant, debit documentation The amount of items that have been transmitted from other banks but not yet been received and processed by the entity. IAS 1.55 Common practice
ifrs-full ItemsInCourseOfTransmissionToOtherBanks Monetary, instant, credit label Items in course of transmission to other banks IAS 1.55 Common practice
ifrs-full ItemsInCourseOfTransmissionToOtherBanks Monetary, instant, credit documentation The amount of items that have been transmitted to but not yet received and processed by other banks. IAS 1.55 Common practice
ifrs-full ItemsOfContingentLiabilitiesAxis Axis label Items of contingent liabilities [axis] IFRS 3.B64 j Disclosure
ifrs-full ItemsOfContingentLiabilitiesAxis Axis 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 3.B64 j Disclosure
ifrs-full ItemsOfContingentLiabilitiesDomain Domain [default] label Items of contingent liabilities [domain] IFRS 3.B64 j Disclosure
ifrs-full ItemsOfContingentLiabilitiesDomain Domain [default] documentation This member stands for aggregated individual items of contingent liabilities. It also represents the standard value for the “Items of contingent liabilities” axis if no other member is used. [Refer: Classes of contingent liabilities [domain]] IFRS 3.B64 j Disclosure
ifrs-full JointControlMember Member label Joint control [member] IAS 24.26 a Disclosure
ifrs-full JointControlMember Member documentation This member stands for joint control. Joint control is the contractually agreed sharing of control of an arrangement, which exists only when decisions about the relevant activities require the unanimous consent of the parties sharing control. IAS 24.26 a Disclosure
ifrs-full JointControlOrSignificantInfluenceMember Member label Entities with joint control or significant influence over entity [member] IAS 24.19 b Disclosure
ifrs-full JointControlOrSignificantInfluenceMember Member documentation This member stands for entities that have joint control or significant influence over the entity. Joint control is a contractually agreed sharing of control of an arrangement, which exists only when decisions about the relevant activities require the unanimous consent of the parties sharing control. Significant influence is the power to participate in the financial and operating policy decisions of the investee, but not control or joint control of those policies. IAS 24.19 b Disclosure
ifrs-full JointOperationsAxis Axis label Joint operations [axis] IFRS 12.B4 c Disclosure
ifrs-full JointOperationsAxis Axis 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 12.B4 c Disclosure
ifrs-full JointOperationsDomain Domain [default] label Joint operations [domain] IFRS 12.B4 c Disclosure
ifrs-full JointOperationsDomain Domain [default] documentation This member stands for the standard value for the “Joint operations” axis if no other member is used. IFRS 12.B4 c Disclosure
ifrs-full JointOperationsMember Member label Total for all joint operations [member] IFRS 12.B4 c Disclosure
ifrs-full JointOperationsMember Member documentation This member stands for joint arrangements whereby the parties that have joint control of the arrangement have rights to the assets, and obligations for the liabilities, relating to the arrangement. IFRS 12.B4 c Disclosure
ifrs-full JointVenturesAxis Axis label Joint ventures [axis] IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 b Disclosure
ifrs-full JointVenturesAxis Axis 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. IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 b Disclosure
ifrs-full JointVenturesDomain Domain [default] label Joint ventures [domain] IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 b Disclosure
ifrs-full JointVenturesDomain Domain [default] documentation This member stands for the standard value for the “Joint ventures” axis if no other member is used. IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 b Disclosure
ifrs-full JointVenturesMember Member label Total for all joint ventures [member] IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 b Disclosure
ifrs-full JointVenturesMember Member documentation This member stands for joint arrangements whereby the parties that have joint control of the arrangement have rights to the net assets of the arrangement. IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 b Disclosure
ifrs-full JointVenturesWhereEntityIsVenturerMember Member label Joint ventures where entity is venturer [member] IAS 24.19 e Disclosure
ifrs-full JointVenturesWhereEntityIsVenturerMember Member documentation This member stands for joint ventures in which the entity is a joint venturer. A venturer is a party to a joint venture and has joint control over that joint venture. [Refer: Total for all joint ventures [member]] IAS 24.19 e Disclosure
ifrs-full KeyManagementPersonnelCompensation Monetary, duration, debit label Key management personnel compensation IAS 24.17 Disclosure
ifrs-full KeyManagementPersonnelCompensation Monetary, duration, debit documentation The amount of compensation to key management personnel. [Refer: Key management personnel of entity or parent [member]] IAS 24.17 Disclosure
ifrs-full KeyManagementPersonnelCompensationOtherLongtermBenefits Monetary, duration, debit label Key management personnel compensation, other long-term employee benefits IAS 24.17 c Disclosure
ifrs-full KeyManagementPersonnelCompensationOtherLongtermBenefits Monetary, duration, debit documentation The amount of compensation to key management personnel in the form of other long-term employee benefits. [Refer: Other long-term employee benefits; Key management personnel of entity or parent [member]] IAS 24.17 c Disclosure
ifrs-full KeyManagementPersonnelCompensationPostemploymentBenefits Monetary, duration, debit label Key management personnel compensation, post-employment benefits IAS 24.17 b Disclosure
ifrs-full KeyManagementPersonnelCompensationPostemploymentBenefits Monetary, duration, debit documentation The amount of compensation to key management personnel in the form of post-employment benefits. [Refer: Key management personnel of entity or parent [member]] IAS 24.17 b Disclosure
ifrs-full KeyManagementPersonnelCompensationSharebasedPayment Monetary, duration, debit label Key management personnel compensation, share-based payment IAS 24.17 e Disclosure
ifrs-full KeyManagementPersonnelCompensationSharebasedPayment Monetary, duration, debit documentation The amount of compensation to key management personnel in the form of share-based payments. [Refer: Key management personnel of entity or parent [member]] IAS 24.17 e Disclosure
ifrs-full KeyManagementPersonnelCompensationShorttermEmployeeBenefits Monetary, duration, debit label Key management personnel compensation, short-term employee benefits IAS 24.17 a Disclosure
ifrs-full KeyManagementPersonnelCompensationShorttermEmployeeBenefits Monetary, duration, debit documentation The amount of compensation to key management personnel in the form of short-term employee benefits. [Refer: Key management personnel of entity or parent [member]] IAS 24.17 a Disclosure
ifrs-full KeyManagementPersonnelCompensationTerminationBenefits Monetary, duration, debit label Key management personnel compensation, termination benefits IAS 24.17 d Disclosure
ifrs-full KeyManagementPersonnelCompensationTerminationBenefits Monetary, duration, debit documentation The amount of compensation to key management personnel in the form of termination benefits. [Refer: Termination benefits expense; Key management personnel of entity or parent [member]] IAS 24.17 d Disclosure
ifrs-full KeyManagementPersonnelOfEntityOrParentMember Member label Key management personnel of entity or parent [member] IAS 24.19 f Disclosure
ifrs-full KeyManagementPersonnelOfEntityOrParentMember Member documentation This member stands for those persons having authority and responsibility for planning, directing and controlling the activities of the entity, directly or indirectly, including any director (whether executive or otherwise) of that entity. IAS 24.19 f Disclosure
ifrs-full LackOfExchangeabilityMember Member label Lack of Exchangeability [member] Expiry date 2027-01-01 IAS 21.60L Disclosure
ifrs-full LackOfExchangeabilityMember Member documentation This member stands for Lack of Exchangeability (Amendments to IAS 21) issued in August 2023. Expiry date 2027-01-01 IAS 21.60L Disclosure
ifrs-full Land Monetary, instant, debit label Land IAS 16.37 a Example
ifrs-full Land Monetary, instant, debit documentation The amount of property, plant and equipment representing land held by the entity for use in operations. [Refer: Property, plant and equipment] IAS 16.37 a Example
ifrs-full LandAndBuildings Monetary, instant, debit label Land and buildings IAS 16.37 b Example
ifrs-full LandAndBuildings Monetary, instant, debit totalLabel Total land and buildings IAS 16.37 b Example
ifrs-full LandAndBuildings Monetary, instant, debit documentation The amount of property, plant and equipment representing land and depreciable buildings and similar structures for use in operations. [Refer: Buildings; Land; Property, plant and equipment] IAS 16.37 b Example
ifrs-full LandAndBuildingsAbstract label Land and buildings [abstract]
ifrs-full LandAndBuildingsMember Member label Land and buildings [member] IAS 16.37 b Example
ifrs-full LandAndBuildingsMember Member documentation This member stands for a class of property, plant and equipment representing land and depreciable buildings and similar structures for use in operations. [Refer: Buildings; Land; Property, plant and equipment] IAS 16.37 b Example
ifrs-full LandMember Member label Land [member] IAS 16.37 a Example
ifrs-full LandMember Member documentation This member stands for a class of property, plant and equipment representing land held by the entity for use in operations. [Refer: Property, plant and equipment] IAS 16.37 a Example
ifrs-full LaterThanFifteenYearsAndNotLaterThanTwentyYearsMember Member label Later than fifteen years and not later than twenty years [member] IFRS 7.B11 Example, IFRS 7.IG31A Example
ifrs-full LaterThanFifteenYearsAndNotLaterThanTwentyYearsMember Member documentation This member stands for a time band of later than fifteen years and not later than twenty years. IFRS 7.B11 Example, IFRS 7.IG31A Example
ifrs-full LaterThanFiveYearsAndNotLaterThanSevenYearsMember Member label Later than five years and not later than seven years [member] IFRS 7.B11 Example, IFRS 7.IG31A Example
ifrs-full LaterThanFiveYearsAndNotLaterThanSevenYearsMember Member documentation This member stands for a time band of later than five years and not later than seven years. IFRS 7.B11 Example, IFRS 7.IG31A Example
ifrs-full LaterThanFiveYearsAndNotLaterThanTenYearsMember Member label Later than five years and not later than ten years [member] IAS 1.112 c Common practice, IFRS 7.B11 Example, IFRS 7.IG31A Example
ifrs-full LaterThanFiveYearsAndNotLaterThanTenYearsMember Member documentation This member stands for a time band of later than five years and not later than ten years. IAS 1.112 c Common practice, IFRS 7.B11 Example, IFRS 7.IG31A Example
ifrs-full LaterThanFiveYearsMember Member label Later than five years [member] IFRS 16.94 Disclosure, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 7.B35 g Example, IFRS 7.IG31A Example
ifrs-full LaterThanFiveYearsMember Member documentation This member stands for a time band of later than five years. IFRS 16.94 Disclosure, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 7.B35 g Example, IFRS 7.IG31A Example
ifrs-full LaterThanFourMonthsMember Member label Later than four months [member] IAS 1.112 c Common practice
ifrs-full LaterThanFourMonthsMember Member documentation This member stands for a time band of later than four months. IAS 1.112 c Common practice
ifrs-full LaterThanFourYearsAndNotLaterThanFiveYearsMember Member label Later than four years and not later than five years [member] IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 7.IG31A Example
ifrs-full LaterThanFourYearsAndNotLaterThanFiveYearsMember Member documentation This member stands for a time band of later than four years and not later than five years. IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 7.IG31A Example
ifrs-full LaterThanOneMonthAndNotLaterThanSixMonthsMember Member label Later than one month and not later than six months [member] IFRS 7.B11 Example, IFRS 7.IG31A Example
ifrs-full LaterThanOneMonthAndNotLaterThanSixMonthsMember Member documentation This member stands for a time band of later than one month and not later than six months. IFRS 7.B11 Example, IFRS 7.IG31A Example
ifrs-full LaterThanOneMonthAndNotLaterThanThreeMonthsMember Member label Later than one month and not later than three months [member] IFRS 7.B11 b Example, IFRS 7.B35 b Example, IFRS 7.IG31A Example
ifrs-full LaterThanOneMonthAndNotLaterThanThreeMonthsMember Member documentation This member stands for a time band of later than one month and not later than three months. IFRS 7.B11 b Example, IFRS 7.B35 b Example, IFRS 7.IG31A Example
ifrs-full LaterThanOneMonthAndNotLaterThanTwoMonthsMember Member label Later than one month and not later than two months [member] IAS 1.112 c Common practice, IFRS 7.35N Example, IFRS 7.IG20D Example
ifrs-full LaterThanOneMonthAndNotLaterThanTwoMonthsMember Member documentation This member stands for a time band of later than one month and not later than two months. IAS 1.112 c Common practice, IFRS 7.35N Example, IFRS 7.IG20D Example
ifrs-full LaterThanOneYearAndNotLaterThanFiveYearsMember Member label Later than one year and not later than five years [member] IFRS 7.B11 d Example, IFRS 7.IG31A Example
ifrs-full LaterThanOneYearAndNotLaterThanFiveYearsMember Member documentation This member stands for a time band of later than one year and not later than five years. IFRS 7.B11 d Example, IFRS 7.IG31A Example
ifrs-full LaterThanOneYearAndNotLaterThanThreeYearsMember Member label Later than one year and not later than three years [member] IFRS 7.B11 Example, IFRS 7.B35 e Example, IFRS 7.IG31A Example
ifrs-full LaterThanOneYearAndNotLaterThanThreeYearsMember Member documentation This member stands for a time band of later than one year and not later than three years. IFRS 7.B11 Example, IFRS 7.B35 e Example, IFRS 7.IG31A Example
ifrs-full LaterThanOneYearAndNotLaterThanTwoYearsMember Member label Later than one year and not later than two years [member] IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 7.IG31A Example
ifrs-full LaterThanOneYearAndNotLaterThanTwoYearsMember Member documentation This member stands for a time band of later than one year and not later than two years. IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 7.IG31A Example
ifrs-full LaterThanOneYearMember Member label Later than one year [member] IAS 1.61 b Disclosure
ifrs-full LaterThanOneYearMember Member documentation This member stands for a time band of later than one year. IAS 1.61 b Disclosure
ifrs-full LaterThanSevenYearsAndNotLaterThanTenYearsMember Member label Later than seven years and not later than ten years [member] IFRS 7.B11 Example, IFRS 7.IG31A Example
ifrs-full LaterThanSevenYearsAndNotLaterThanTenYearsMember Member documentation This member stands for a time band of later than seven years and not later than ten years. IFRS 7.B11 Example, IFRS 7.IG31A Example
ifrs-full LaterThanSixMonthsAndNotLaterThanOneYearMember Member label Later than six months and not later than one year [member] IFRS 7.B11 Example, IFRS 7.B35 d Example, IFRS 7.IG31A Example
ifrs-full LaterThanSixMonthsAndNotLaterThanOneYearMember Member documentation This member stands for a time band of later than six months and not later than one year. IFRS 7.B11 Example, IFRS 7.B35 d Example, IFRS 7.IG31A Example
ifrs-full LaterThanSixMonthsMember Member label Later than six months [member] IAS 1.112 c Common practice
ifrs-full LaterThanSixMonthsMember Member documentation This member stands for a time band of later than six months. IAS 1.112 c Common practice
ifrs-full LaterThanTenYearsAndNotLaterThanFifteenYearsMember Member label Later than ten years and not later than fifteen years [member] IFRS 7.B11 Example, IFRS 7.IG31A Example
ifrs-full LaterThanTenYearsAndNotLaterThanFifteenYearsMember Member documentation This member stands for a time band of later than ten years and not later than fifteen years. IFRS 7.B11 Example, IFRS 7.IG31A Example
ifrs-full LaterThanTenYearsMember Member label Later than ten years [member] IAS 1.112 c Common practice, IFRS 7.B11 Example, IFRS 7.IG31A Example
ifrs-full LaterThanTenYearsMember Member documentation This member stands for a time band of later than ten years. IAS 1.112 c Common practice, IFRS 7.B11 Example, IFRS 7.IG31A Example
ifrs-full LaterThanThreeMonthsAndNotLaterThanFourMonthsMember Member label Later than three months and not later than four months [member] IAS 1.112 c Common practice
ifrs-full LaterThanThreeMonthsAndNotLaterThanFourMonthsMember Member documentation This member stands for a time band of later than three months and not later than four months. IAS 1.112 c Common practice
ifrs-full LaterThanThreeMonthsAndNotLaterThanOneYearMember Member label Later than three months and not later than one year [member] IFRS 7.B11 c Example
ifrs-full LaterThanThreeMonthsAndNotLaterThanOneYearMember Member documentation This member stands for a time band of later than three months and not later than one year. IFRS 7.B11 c Example
ifrs-full LaterThanThreeMonthsAndNotLaterThanSixMonthsMember Member label Later than three months and not later than six months [member] IFRS 7.B11 Example, IFRS 7.B35 c Example, IFRS 7.IG31A Example
ifrs-full LaterThanThreeMonthsAndNotLaterThanSixMonthsMember Member documentation This member stands for a time band of later than three months and not later than six months. IFRS 7.B11 Example, IFRS 7.B35 c Example, IFRS 7.IG31A Example
ifrs-full LaterThanThreeMonthsMember Member label Later than three months [member] IFRS 7.35N Example, IFRS 7.IG20D Example
ifrs-full LaterThanThreeMonthsMember Member documentation This member stands for a time band of later than three months. IFRS 7.35N Example, IFRS 7.IG20D Example
ifrs-full LaterThanThreeYearsAndNotLaterThanFiveYearsMember Member label Later than three years and not later than five years [member] IFRS 7.B11 Example, IFRS 7.B35 f Example, IFRS 7.IG31A Example
ifrs-full LaterThanThreeYearsAndNotLaterThanFiveYearsMember Member documentation This member stands for a time band of later than three years and not later than five years. IFRS 7.B11 Example, IFRS 7.B35 f Example, IFRS 7.IG31A Example
ifrs-full LaterThanThreeYearsAndNotLaterThanFourYearsMember Member label Later than three years and not later than four years [member] IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 7.IG31A Example
ifrs-full LaterThanThreeYearsAndNotLaterThanFourYearsMember Member documentation This member stands for a time band of later than three years and not later than four years. IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 7.IG31A Example
ifrs-full LaterThanThreeYearsMember Member label Later than three years [member] IFRS 7.B11 Example, IFRS 7.IG31A Example
ifrs-full LaterThanThreeYearsMember Member documentation This member stands for a time band of later than three years. IFRS 7.B11 Example, IFRS 7.IG31A Example
ifrs-full LaterThanTwentyYearsAndNotLaterThanTwentyfiveYearsMember Member label Later than twenty years and not later than twenty-five years [member] IFRS 7.B11 Example, IFRS 7.IG31A Example
ifrs-full LaterThanTwentyYearsAndNotLaterThanTwentyfiveYearsMember Member documentation This member stands for a time band of later than twenty years and not later than twenty-five years. IFRS 7.B11 Example, IFRS 7.IG31A Example
ifrs-full LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember Member label Later than two months and not later than three months [member] IAS 1.112 c Common practice, IFRS 7.35N Example, IFRS 7.IG20D Example
ifrs-full LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember Member documentation This member stands for a time band of later than two months and not later than three months. IAS 1.112 c Common practice, IFRS 7.35N Example, IFRS 7.IG20D Example
ifrs-full LaterThanTwoYearsAndNotLaterThanFiveYearsMember Member label Later than two years and not later than five years [member] IAS 1.112 c Common practice
ifrs-full LaterThanTwoYearsAndNotLaterThanFiveYearsMember Member documentation This member stands for a time band of later than two years and not later than five years. IAS 1.112 c Common practice
ifrs-full LaterThanTwoYearsAndNotLaterThanThreeYearsMember Member label Later than two years and not later than three years [member] IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 7.IG31A Example
ifrs-full LaterThanTwoYearsAndNotLaterThanThreeYearsMember Member documentation This member stands for a time band of later than two years and not later than three years. IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 7.IG31A Example
ifrs-full LeaseCommitmentsForShorttermLeasesForWhichRecognitionExemptionHasBeenUsed Monetary, instant, credit label Lease commitments for short-term leases for which recognition exemption has been used IFRS 16.55 Disclosure
ifrs-full LeaseCommitmentsForShorttermLeasesForWhichRecognitionExemptionHasBeenUsed Monetary, instant, credit documentation The amount of the lease commitments for short-term leases accounted for applying paragraph 6 of IFRS 16. Short-term lease is a lease that, at the commencement date, has a lease term of 12 months or less. A lease that contains a purchase option is not a short-term lease. IFRS 16.55 Disclosure
ifrs-full LeaseholdImprovementsMember Member label Leasehold improvements [member] IAS 16.37 Common practice
ifrs-full LeaseholdImprovementsMember Member documentation This member stands for a class of property, plant and equipment representing improvements to assets held under a lease agreement. IAS 16.37 Common practice
ifrs-full LeaseLiabilities Monetary, instant, credit label Lease liabilities IFRS 16.47 b Disclosure
ifrs-full LeaseLiabilities Monetary, instant, credit totalLabel Total lease liabilities IFRS 16.47 b Disclosure
ifrs-full LeaseLiabilities Monetary, instant, credit documentation The amount of liabilities related to the entity’s leases. Lease is a contract, or part of a contract, that conveys the right to use an underlying asset for a period of time in exchange for consideration. IFRS 16.47 b Disclosure
ifrs-full LeaseLiabilitiesAbstract label Lease liabilities [abstract]
ifrs-full LeaseLiabilitiesMember Member label Lease liabilities [member] IAS 7 – C Reconciliation of liabilities arising from financing activities Example, IAS 7.44C Example
ifrs-full LeaseLiabilitiesMember Member documentation This member stands for lease liabilities. [Refer: Lease liabilities] IAS 7 – C Reconciliation of liabilities arising from financing activities Example, IAS 7.44C Example
ifrs-full LeaseLiabilityInASaleAndLeasebackMember Member label Lease Liability in a Sale and Leaseback [member] Expiry date 2026-01-01 IFRS 16.C1D Disclosure
ifrs-full LeaseLiabilityInASaleAndLeasebackMember Member documentation This member stands for Lease Liability in a Sale and Leaseback (Amendments to IFRS 16) issued in September 2022. Expiry date 2026-01-01 IFRS 16.C1D Disclosure
ifrs-full LeaseReceivablesMember Member label Lease receivables [member] IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure, IFRS 7.35N Example
ifrs-full LeaseReceivablesMember Member documentation This member stands for receivables related to leases. IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure, IFRS 7.35N Example
ifrs-full LeasesAsLesseeRelatedPartyTransactions Monetary, duration label Leases as lessee, related party transactions IAS 24.21 d Example
ifrs-full LeasesAsLesseeRelatedPartyTransactions Monetary, duration 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]] IAS 24.21 d Example
ifrs-full LeasesAsLesseeRelatedPartyTransactions Monetary, duration documentation The amount of leases where the entity was the lessee in related party transactions. [Refer: Total for all related parties [member]] IAS 24.21 d Example
ifrs-full LeasesAsLessorRelatedPartyTransactions Monetary, duration label Leases as lessor, related party transactions IAS 24.21 d Example
ifrs-full LeasesAsLessorRelatedPartyTransactions Monetary, duration 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]] IAS 24.21 d Example
ifrs-full LeasesAsLessorRelatedPartyTransactions Monetary, duration documentation The amount of leases where the entity was the lessor in related party transactions. [Refer: Total for all related parties [member]] IAS 24.21 d Example
ifrs-full LegalFormOfEntity Text label Legal form of entity IAS 1.138 a Disclosure
ifrs-full LegalFormOfEntity Text documentation Information about the legal structure under which the entity operates. IAS 1.138 a Disclosure
ifrs-full LegalProceedingsContingentLiabilityMember Member label Legal proceedings contingent liability [member] IAS 37.88 Example
ifrs-full LegalProceedingsContingentLiabilityMember Member documentation This member stands for a contingent liability for legal proceedings. [Refer: Classes of contingent liabilities [domain]] IAS 37.88 Example
ifrs-full LegalProceedingsProvision Monetary, instant, credit label Legal proceedings provision IAS 37 – Example 10 A court case Example, IAS 37.87 Example
ifrs-full LegalProceedingsProvision Monetary, instant, credit totalLabel Total legal proceedings provision IAS 37 – Example 10 A court case Example, IAS 37.87 Example
ifrs-full LegalProceedingsProvision Monetary, instant, credit documentation The amount of provision for legal proceedings. [Refer: Other provisions] IAS 37 – Example 10 A court case Example, IAS 37.87 Example
ifrs-full LegalProceedingsProvisionAbstract label Legal proceedings provision [abstract]
ifrs-full LegalProceedingsProvisionMember Member label Legal proceedings provision [member] IAS 37 – Example 10 A court case Example, IAS 37.87 Example
ifrs-full LegalProceedingsProvisionMember Member documentation This member stands for a provision for legal proceedings. [Refer: Classes of other provisions [domain]] IAS 37 – Example 10 A court case Example, IAS 37.87 Example
ifrs-full LengthOfLifeOfLimitedLifeEntity Text label Length of life of limited life entity IAS 1.138 d Disclosure
ifrs-full LengthOfLifeOfLimitedLifeEntity Text documentation Information about the length of the entity’s life if it is a limited life entity. IAS 1.138 d Disclosure
ifrs-full LesseeAccountsForLeasesOfLowvalueAssetsUsingRecognitionExemption True/False label Lessee accounts for leases of low-value assets using recognition exemption IFRS 16.60 Disclosure
ifrs-full LesseeAccountsForLeasesOfLowvalueAssetsUsingRecognitionExemption True/False 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. IFRS 16.60 Disclosure
ifrs-full LesseeAccountsForLeasesOfLowvalueAssetsUsingRecognitionExemption True/False documentation Indicates (true false) whether the lessee accounts for leases of low-value assets using the recognition exemption in paragraph 6 of IFRS 16. IFRS 16.60 Disclosure
ifrs-full LesseeAccountsForShorttermLeasesUsingRecognitionExemption True/False label Lessee accounts for short-term leases using recognition exemption IFRS 16.60 Disclosure
ifrs-full LesseeAccountsForShorttermLeasesUsingRecognitionExemption True/False 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. IFRS 16.60 Disclosure
ifrs-full LesseeAccountsForShorttermLeasesUsingRecognitionExemption True/False documentation Indicates (true false) whether the lessee accounts for short-term leases using the recognition exemption in paragraph 6 of IFRS 16. IFRS 16.60 Disclosure
ifrs-full Level1OfFairValueHierarchyMember Member label Level 1 of fair value hierarchy [member] IAS 19.142 Disclosure, IAS 36.130 f (i) Disclosure, IAS 36.134 e (iiA) Disclosure, IFRS 13.93 b Disclosure
ifrs-full Level1OfFairValueHierarchyMember Member documentation This member stands for a category of the fair value hierarchy where inputs to the valuation techniques are quoted prices (unadjusted) in active markets for identical assets or liabilities that the entity can access at the measurement date. IAS 19.142 Disclosure, IAS 36.130 f (i) Disclosure, IAS 36.134 e (iiA) Disclosure, IFRS 13.93 b Disclosure
ifrs-full Level2And3OfFairValueHierarchyMember Member label Level 2 and 3 of fair value hierarchy [member] IAS 19.142 Disclosure
ifrs-full Level2And3OfFairValueHierarchyMember Member documentation This member stands for combined Level 2 and Level 3 categories of the fair value hierarchy. [Refer: Level 2 of fair value hierarchy [member]; Level 3 of fair value hierarchy [member]] IAS 19.142 Disclosure
ifrs-full Level2OfFairValueHierarchyMember Member label Level 2 of fair value hierarchy [member] IAS 36.130 f (i) Disclosure, IAS 36.134 e (iiA) Disclosure, IFRS 13.93 b Disclosure
ifrs-full Level2OfFairValueHierarchyMember Member documentation This member stands for a category of the fair value hierarchy where inputs to the valuation techniques are inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. IAS 36.130 f (i) Disclosure, IAS 36.134 e (iiA) Disclosure, IFRS 13.93 b Disclosure
ifrs-full Level3OfFairValueHierarchyMember Member label Level 3 of fair value hierarchy [member] IAS 36.130 f (i) Disclosure, IAS 36.134 e (iiA) Disclosure, IFRS 13.93 b Disclosure
ifrs-full Level3OfFairValueHierarchyMember Member documentation This member stands for a category of the fair value hierarchy where inputs to the valuation techniques are unobservable inputs for the asset or liability. Unobservable inputs are inputs for which market data are not available and that are developed using the best information available about the assumptions that the market participants would use when pricing the asset or liability. IAS 36.130 f (i) Disclosure, IAS 36.134 e (iiA) Disclosure, IFRS 13.93 b Disclosure
ifrs-full LevelOfFairValueHierarchyWithinWhichFairValueMeasurementIsCategorised List label Level of fair value hierarchy within which fair value measurement is categorised IAS 36.130 f (i) Disclosure, IAS 36.134 e (iiA) Disclosure
ifrs-full LevelOfFairValueHierarchyWithinWhichFairValueMeasurementIsCategorised List 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. IAS 36.130 f (i) Disclosure, IAS 36.134 e (iiA) Disclosure
ifrs-full LevelOfFairValueHierarchyWithinWhichFairValueMeasurementIsCategorised List documentation Indicates the level of the fair value hierarchy within which the fair value measurement is categorised in its entirety (without giving regard to the observability of “costs of disposal”) for a cash-generating unit (“group of units”). IAS 36.130 f (i) Disclosure, IAS 36.134 e (iiA) Disclosure
ifrs-full LevelOfParticipationOfEntityComparedWithOtherParticipatingEntities Percent label Level of participation of entity compared with other participating entities IAS 19.148 d (v) Disclosure
ifrs-full LevelOfParticipationOfEntityComparedWithOtherParticipatingEntities Percent documentation The description of an indication of the level of participation of the entity in a defined benefit plan compared with other participating entities. Examples of measures that might provide such an indication include the entity’s proportion of the total contributions to the plan or the entity’s proportion of the total number of active members, retired members, and former members entitled to benefits, if that information is available. [Refer: Defined benefit plans [domain]] IAS 19.148 d (v) Disclosure
ifrs-full LevelOfPriceIndex Pure label Level of price index IAS 29.39 c Disclosure
ifrs-full LevelOfPriceIndex Pure documentation The value of the level of the general price index used to restate financial statement information of an entity whose functional currency is the currency of a hyperinflationary economy. IAS 29.39 c Disclosure
ifrs-full LevelOfRoundingUsedInFinancialStatements Text label Level of rounding used in financial statements IAS 1.51 e Disclosure
ifrs-full LevelOfRoundingUsedInFinancialStatements Text documentation Information about the level of rounding used in the presentation of amounts in the financial statements. IAS 1.51 e Disclosure
ifrs-full LevelsOfFairValueHierarchyAxis Axis label Levels of fair value hierarchy [axis] IAS 19.142 Disclosure, IFRS 13.93 b Disclosure
ifrs-full LevelsOfFairValueHierarchyAxis Axis 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. IAS 19.142 Disclosure, IFRS 13.93 b Disclosure
ifrs-full LevelsOfFairValueHierarchyDomain Domain [default] label Levels of fair value hierarchy [domain] IAS 19.142 Disclosure, IFRS 13.93 b Disclosure
ifrs-full LevelsOfFairValueHierarchyDomain Domain [default] documentation This member stands for all levels of the fair value hierarchy. It also represents the standard value for the “Levels of fair value hierarchy” axis if no other member is used. IAS 19.142 Disclosure, IFRS 13.93 b Disclosure
ifrs-full Liabilities Monetary, instant, credit label Liabilities 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 d Disclosure
ifrs-full Liabilities Monetary, instant, credit periodEndLabel Liabilities at end of period 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 d Disclosure
ifrs-full Liabilities Monetary, instant, credit periodStartLabel Liabilities at beginning of period 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 d Disclosure
ifrs-full Liabilities Monetary, instant, credit negatedLabel Liabilities 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 d Disclosure
ifrs-full Liabilities Monetary, instant, credit totalLabel Total liabilities 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 d Disclosure
ifrs-full Liabilities Monetary, instant, credit documentation The amount of a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits. 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 d Disclosure
ifrs-full LiabilitiesAbstract label Liabilities [abstract]
ifrs-full LiabilitiesArisingFromExplorationForAndEvaluationOfMineralResources Monetary, instant, credit label Liabilities arising from exploration for and evaluation of mineral resources IFRS 6.24 b Disclosure
ifrs-full LiabilitiesArisingFromExplorationForAndEvaluationOfMineralResources Monetary, instant, credit documentation The amount of liabilities 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 6.24 b Disclosure
ifrs-full LiabilitiesArisingFromFinancingActivities Monetary, instant, credit label Liabilities arising from financing activities IAS 7.44D Example
ifrs-full LiabilitiesArisingFromFinancingActivities Monetary, instant, credit periodEndLabel Liabilities arising from financing activities at end of period IAS 7.44D Example
ifrs-full LiabilitiesArisingFromFinancingActivities Monetary, instant, credit periodStartLabel Liabilities arising from financing activities at beginning of period IAS 7.44D Example
ifrs-full LiabilitiesArisingFromFinancingActivities Monetary, instant, credit documentation The amount of liabilities for which cash flows were, or future cash flows will be, classified in the statement of cash flows as cash flows from financing activities. [Refer: Cash flows from (used in) financing activities; Liabilities] IAS 7.44D Example
ifrs-full LiabilitiesArisingFromFinancingActivitiesAxis Axis label Liabilities arising from financing activities [axis] IAS 7.44D Example
ifrs-full LiabilitiesArisingFromFinancingActivitiesAxis Axis 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. IAS 7.44D Example
ifrs-full LiabilitiesArisingFromFinancingActivitiesDomain Domain [default] label Liabilities arising from financing activities [domain] IAS 7.44D Example
ifrs-full LiabilitiesArisingFromFinancingActivitiesDomain Domain [default] documentation This member stands for liabilities arising from financing activities. It also represents the standard value for the “Liabilities arising from financing activities” axis if no other member is used. [Refer: Liabilities arising from financing activities] IAS 7.44D Example
ifrs-full LiabilitiesDueToCentralBanks Monetary, instant, credit label Liabilities due to central banks IAS 1.55 Common practice
ifrs-full LiabilitiesDueToCentralBanks Monetary, instant, credit documentation The amount of liabilities due to central banks. IAS 1.55 Common practice
ifrs-full LiabilitiesForIncurredClaimsMember Member label Liabilities for incurred claims [member] IFRS 17.100 c Disclosure
ifrs-full LiabilitiesForIncurredClaimsMember Member documentation This member stands for an entity’s obligation to: (a) investigate and pay valid claims for insured events that have already occurred, including events that have occurred but for which claims have not been reported, and other incurred insurance expenses; and (b) pay amounts that are not included in (a) and that relate to: (i) insurance contract services that have already been provided; or (ii) any investment components or other amounts that are not related to the provision of insurance contract services and that are not in the liability for remaining coverage. IFRS 17.100 c Disclosure
ifrs-full LiabilitiesForIncurredClaimsThatAriseFromContractsWithinScopeOfIFRS17 Monetary, instant, credit label Liabilities for incurred claims that arise from contracts within scope of IFRS 17 IFRS 17.130 Disclosure
ifrs-full LiabilitiesForIncurredClaimsThatAriseFromContractsWithinScopeOfIFRS17 Monetary, instant, credit documentation The amount of the liabilities for incurred claims that arise from contracts within the scope of IFRS 17. [Refer: Liabilities for incurred claims [member]] IFRS 17.130 Disclosure
ifrs-full LiabilitiesFromSharebasedPaymentTransactions2011 Monetary, instant, credit label Liabilities from share-based payment transactions IFRS 2.51 b (i) Disclosure
ifrs-full LiabilitiesFromSharebasedPaymentTransactions2011 Monetary, instant, credit documentation The amount of liabilities arising from share-based payment transactions. Share-based payment transactions are transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Types of share-based payment arrangements [domain]] IFRS 2.51 b (i) Disclosure
ifrs-full LiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale Monetary, instant, credit label Liabilities included in disposal groups classified as held for sale IAS 1.54 p Disclosure, IFRS 5.38 Disclosure
ifrs-full LiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale Monetary, instant, credit documentation The amount of liabilities included in disposal groups classified as held for sale. [Refer: Liabilities; Disposal groups classified as held for sale [member]] IAS 1.54 p Disclosure, IFRS 5.38 Disclosure
ifrs-full LiabilitiesIncurred Monetary, instant, credit label Liabilities incurred IFRS 3.B64 f (iii) Disclosure
ifrs-full LiabilitiesIncurred Monetary, instant, credit documentation The fair value, at acquisition date, of liabilities incurred (for example, a liability for contingent consideration) as consideration transferred in a business combination. [Refer: Total for all business combinations [member]] IFRS 3.B64 f (iii) Disclosure
ifrs-full LiabilitiesInSubsidiaryOrBusinessesAcquiredOrDisposed2013 Monetary, duration, credit label Liabilities in subsidiary or businesses acquired or disposed IAS 7.40 d Disclosure
ifrs-full LiabilitiesInSubsidiaryOrBusinessesAcquiredOrDisposed2013 Monetary, duration, credit documentation The amount of liabilities in subsidiaries or other businesses over which control is obtained or lost. [Refer: Total for all subsidiaries [member]] IAS 7.40 d Disclosure
ifrs-full LiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementAxis Axis label Liabilities measured at fair value and issued with inseparable third-party credit enhancement [axis] IFRS 13.98 Disclosure
ifrs-full LiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementAxis Axis 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 13.98 Disclosure
ifrs-full LiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementDomain Domain [default] label Liabilities measured at fair value and issued with inseparable third-party credit enhancement [domain] IFRS 13.98 Disclosure
ifrs-full LiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementDomain Domain [default] documentation This member stands for liabilities measured at fair value and issued with inseparable third-party credit enhancement. It also represents the standard value for the “Liabilities measured at fair value and issued with inseparable third-party credit enhancement” axis if no other member is used. [Refer: Liabilities; At fair value [member]] IFRS 13.98 Disclosure
ifrs-full LiabilitiesOtherThanActuarialPresentValueOfPromisedRetirementBenefits Monetary, instant, credit label Liabilities other than actuarial present value of promised retirement benefits IAS 26.35 a (v) Disclosure
ifrs-full LiabilitiesOtherThanActuarialPresentValueOfPromisedRetirementBenefits Monetary, instant, credit documentation The amount of liabilities other than the actuarial present value of promised retirement benefits in retirement benefit plans. [Refer: Actuarial present value of promised retirement benefits] IAS 26.35 a (v) Disclosure
ifrs-full LiabilitiesRecognisedInEntitysFinancialStatementsInRelationToStructuredEntities Monetary, instant, credit label Liabilities recognised in entity’s financial statements in relation to structured entities IFRS 12.29 a Disclosure
ifrs-full LiabilitiesRecognisedInEntitysFinancialStatementsInRelationToStructuredEntities Monetary, instant, credit documentation The amount of liabilities recognised in the entity’s financial statements relating to its interests in structured entities. [Refer: Liabilities; Total for all unconsolidated structured entities [member]] IFRS 12.29 a Disclosure
ifrs-full LiabilitiesToWhichSignificantRestrictionsApply Monetary, instant, credit label Liabilities to which significant restrictions apply IFRS 12.13 c Disclosure
ifrs-full LiabilitiesToWhichSignificantRestrictionsApply Monetary, instant, credit documentation The amount in the consolidated financial statements of the liabilities of the group to which significant restrictions (for example, statutory, contractual and regulatory restrictions) apply on the entity’s ability to settle the liabilities of the group. IFRS 12.13 c Disclosure
ifrs-full LiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear Monetary, instant, credit label Liabilities with significant risk of material adjustments within next financial year IAS 1.125 b Disclosure
ifrs-full LiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear Monetary, instant, credit documentation The amount of liabilities subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those liabilities within the next financial year. IAS 1.125 b Disclosure
ifrs-full LiabilityAssetOfDefinedBenefitPlans Monetary, instant, credit label Net defined benefit liability (asset) IAS 19.140 a Disclosure
ifrs-full LiabilityAssetOfDefinedBenefitPlans Monetary, instant, credit periodEndLabel Net defined benefit liability (asset) at end of period IAS 19.140 a Disclosure
ifrs-full LiabilityAssetOfDefinedBenefitPlans Monetary, instant, credit periodStartLabel Net defined benefit liability (asset) at beginning of period IAS 19.140 a Disclosure
ifrs-full LiabilityAssetOfDefinedBenefitPlans Monetary, instant, credit commentaryGuidance When used in combination with members of the “Net defined benefit liability (asset)” axis: the present value of a defined benefit obligation increases net defined benefit liability and should be tagged with a positive value; plan assets reduce net defined benefit liability (they increase a net defined benefit asset) and should be tagged with a negative value; the effect of the asset ceiling increases net defined benefit liability (asset) and should be tagged with a positive value. IAS 19.140 a Disclosure
ifrs-full LiabilityAssetOfDefinedBenefitPlans Monetary, instant, credit documentation The amount of deficit or surplus in a defined benefit plan, adjusted for any effect of limiting a net defined benefit asset to the asset ceiling. [Refer: Defined benefit plans [domain]] IAS 19.140 a Disclosure
ifrs-full LicenceFeeIncome Monetary, duration, credit label Licence fee income IAS 1.112 c Common practice
ifrs-full LicenceFeeIncome Monetary, duration, credit documentation The amount of income arising from licence fees. IAS 1.112 c Common practice
ifrs-full LicencesAndFranchises Monetary, instant, debit label Licences and franchises IAS 38.119 d Example
ifrs-full LicencesAndFranchises Monetary, instant, debit documentation The amount of intangible assets representing the right to use certain intangible assets owned by another entity and the right to operate a business using the name, merchandise, services, methodologies, promotional support, marketing and supplies granted by another entity. [Refer: Intangible assets other than goodwill] IAS 38.119 d Example
ifrs-full LicencesAndFranchisesMember Member label Licences and franchises [member] IAS 38.119 d Example
ifrs-full LicencesAndFranchisesMember Member documentation This member stands for a class of intangible assets representing the right to use certain intangible assets owned by another entity and the right to operate a business using the name, merchandise, services, methodologies, promotional support, marketing and supplies granted by another entity. [Refer: Intangible assets other than goodwill] IAS 38.119 d Example
ifrs-full LicencesMember Member label Licences [member] IAS 38.119 Common practice
ifrs-full LicencesMember Member documentation This member stands for a class of intangible assets representing the right to use certain intangible assets owned by another entity. [Refer: Intangible assets other than goodwill] IAS 38.119 Common practice
ifrs-full LifetimeExpectedCreditLossesMember Member label Lifetime expected credit losses [member] IFRS 7.35H b Disclosure, IFRS 7.35M b Disclosure
ifrs-full LifetimeExpectedCreditLossesMember Member documentation This member stands for the expected credit losses that result from all possible default events over the expected life of a financial instrument. [Refer: Type of measurement of expected credit losses [domain]] IFRS 7.35H b Disclosure, IFRS 7.35M b Disclosure
ifrs-full LimitationsThatMayResultInInformationNotFullyReflectingFairValueOfAssetsAndLiabilitiesInvolved Text label Description of objective of method used and limitations that may result in information not fully reflecting fair value of assets and liabilities involved IFRS 7.41 b Disclosure
ifrs-full LimitationsThatMayResultInInformationNotFullyReflectingFairValueOfAssetsAndLiabilitiesInvolved Text documentation The description of the objective of the method used, and of limitations that may result in, information not fully reflecting the fair value of the assets and liabilities involved for a sensitivity analysis that reflects interdependencies between risk variables. IFRS 7.41 b Disclosure
ifrs-full LineItemsIncludingAmortisationOfIntangibleAssetsIntangibleAssetsOtherThanGoodwill Text label Description of line item(s) in statement of comprehensive income in which amortisation of intangible assets is included IAS 38.118 d Disclosure
ifrs-full LineItemsIncludingAmortisationOfIntangibleAssetsIntangibleAssetsOtherThanGoodwill Text documentation The description of the line item(s) of the statement of comprehensive income in which amortisation of intangible assets is included. [Refer: Intangible assets other than goodwill; Depreciation and amortisation expense] IAS 38.118 d Disclosure
ifrs-full LineItemsOfRecognisedAssetsAndLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssets Text label Description of line items of recognised assets and liabilities representing continuing involvement in derecognised financial assets IFRS 7.42E a Disclosure
ifrs-full LineItemsOfRecognisedAssetsAndLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssets Text documentation The description of the line items in the statement of financial position in which the carrying amounts of assets and liabilities that represent the entity’s continuing involvement in derecognised financial assets are recognised. [Refer: Financial assets] IFRS 7.42E a Disclosure
ifrs-full LiquidityRiskMember Member label Liquidity risk [member] IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 7.32 Example
ifrs-full LiquidityRiskMember Member documentation This member stands for the risk that an entity will encounter difficulty in meeting obligations associated with financial liabilities that are settled by delivering cash or another financial asset. [Refer: Financial assets; Financial liabilities] IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 7.32 Example
ifrs-full LivingAnimalsMember Member label Living animals [member] IAS 41.41 Common practice
ifrs-full LivingAnimalsMember Member documentation This member stands for living animals. IAS 41.41 Common practice
ifrs-full LoanCommitmentsMember Member label Loan commitments [member] IFRS 7.35M Disclosure, IFRS 7.B8E Disclosure
ifrs-full LoanCommitmentsMember Member documentation This member stands for firm commitments to provide credit under pre-specified terms and conditions. IFRS 7.35M Disclosure, IFRS 7.B8E Disclosure
ifrs-full LoansAcquiredInBusinessCombinationMember Member label Loans acquired in business combination [member] IFRS 3.B64 h Example
ifrs-full LoansAcquiredInBusinessCombinationMember Member documentation This member stands for loans that are acquired in a business combination. [Refer: Total for all business combinations [member]] IFRS 3.B64 h Example
ifrs-full LoansAndAdvances Monetary, instant, debit label Loans and advances IAS 1.55 Common practice
ifrs-full LoansAndAdvances Monetary, instant, debit documentation The amount of loans and advances the entity has made. IAS 1.55 Common practice
ifrs-full LoansAndAdvancesAtAmortisedCost Monetary, instant, debit label Loans and advances at amortised cost IAS 1.55 Common practice
ifrs-full LoansAndAdvancesAtAmortisedCost Monetary, instant, debit netLabel Net loans and advances at amortised cost IAS 1.55 Common practice
ifrs-full LoansAndAdvancesAtAmortisedCost Monetary, instant, debit documentation The amount of loans and advances the entity has made at amortised cost. [Refer: Loans and advances; Financial assets at amortised cost] IAS 1.55 Common practice
ifrs-full LoansAndAdvancesAtAmortisedCostAbstract label Loans and advances at amortised cost [abstract]
ifrs-full LoansAndAdvancesAtAmortisedCostAllowanceForExpectedCreditLosses (Monetary), instant, credit label Loans and advances at amortised cost, allowance for expected credit losses IAS 1.55 Common practice
ifrs-full LoansAndAdvancesAtAmortisedCostAllowanceForExpectedCreditLosses (Monetary), instant, credit negatedLabel Loans and advances at amortised cost, allowance for expected credit losses IAS 1.55 Common practice
ifrs-full LoansAndAdvancesAtAmortisedCostAllowanceForExpectedCreditLosses (Monetary), instant, credit documentation The amount of the loss allowance the entity has made on loans and advances that are measured in accordance with paragraph 4.1.2 of IFRS 9. IAS 1.55 Common practice
ifrs-full LoansAndAdvancesAtAmortisedCostGrossCarryingAmount Monetary, instant, debit label Loans and advances at amortised cost, gross carrying amount IAS 1.55 Common practice
ifrs-full LoansAndAdvancesAtAmortisedCostGrossCarryingAmount Monetary, instant, debit documentation The amount of loans and advances the entity has made that are measured in accordance with paragraph 4.1.2 of IFRS 9, before deducting any accumulated credit losses thereon. IAS 1.55 Common practice
ifrs-full LoansAndAdvancesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading Monetary, instant, debit label Loans and advances at fair value through profit or loss, classified as held for trading IAS 1.55 Common practice
ifrs-full LoansAndAdvancesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading Monetary, instant, debit documentation The amount of loans and advances the entity has made at fair value through profit or loss classified as held for trading. [Refer: Loans and advances; Financial assets at fair value through profit or loss, classified as held for trading] IAS 1.55 Common practice
ifrs-full LoansAndAdvancesAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading Monetary, instant, debit label Loans and advances at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading IAS 1.55 Common practice
ifrs-full LoansAndAdvancesAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading Monetary, instant, debit documentation The amount of loans and advances the entity has made that are mandatorily measured at fair value through profit or loss in accordance with IFRS 9, other than those classified as held for trading. [Refer: Loans and advances; Financial assets at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading] IAS 1.55 Common practice
ifrs-full LoansAndAdvancesMeasuredAtFairValueThroughOtherComprehensiveIncome Monetary, instant, debit label Loans and advances measured at fair value through other comprehensive income IAS 1.55 Common practice
ifrs-full LoansAndAdvancesMeasuredAtFairValueThroughOtherComprehensiveIncome Monetary, instant, debit documentation The amount of loans and advances the entity has made that are measured at fair value through other comprehensive income. [Refer: Loans and advances; Financial assets measured at fair value through other comprehensive income] IAS 1.55 Common practice
ifrs-full LoansAndAdvancesToBanks Monetary, instant, debit label Loans and advances to banks IAS 1.55 Common practice
ifrs-full LoansAndAdvancesToBanks Monetary, instant, debit documentation The amount of loans and advances the entity has made to banks. IAS 1.55 Common practice
ifrs-full LoansAndAdvancesToBanksAtAmortisedCost Monetary, instant, debit label Loans and advances to banks at amortised cost IAS 1.55 Common practice
ifrs-full LoansAndAdvancesToBanksAtAmortisedCost Monetary, instant, debit documentation The amount of loans and advances the entity has made to banks at amortised cost. [Refer: Loans and advances to banks; Financial assets at amortised cost] IAS 1.55 Common practice
ifrs-full LoansAndAdvancesToBanksAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading Monetary, instant, debit label Loans and advances to banks at fair value through profit or loss, classified as held for trading IAS 1.55 Common practice
ifrs-full LoansAndAdvancesToBanksAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading Monetary, instant, debit documentation The amount of loans and advances the entity has made to banks at fair value through profit or loss classified as held for trading. [Refer: Loans and advances to banks; Financial assets at fair value through profit or loss, classified as held for trading] IAS 1.55 Common practice
ifrs-full LoansAndAdvancesToBanksAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading Monetary, instant, debit label Loans and advances to banks at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading IAS 1.55 Common practice
ifrs-full LoansAndAdvancesToBanksAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading Monetary, instant, debit documentation The amount of loans and advances the entity has made to banks that are mandatorily measured at fair value through profit or loss in accordance with IFRS 9, other than those classified as held for trading. [Refer: Loans and advances to banks; Financial assets at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading] IAS 1.55 Common practice
ifrs-full LoansAndAdvancesToBanksMeasuredAtFairValueThroughOtherComprehensiveIncome Monetary, instant, debit label Loans and advances to banks measured at fair value through other comprehensive income IAS 1.55 Common practice
ifrs-full LoansAndAdvancesToBanksMeasuredAtFairValueThroughOtherComprehensiveIncome Monetary, instant, debit documentation The amount of loans and advances the entity has made to banks that are measured at fair value through other comprehensive income. [Refer: Loans and advances to banks; Financial assets measured at fair value through other comprehensive income] IAS 1.55 Common practice
ifrs-full LoansAndAdvancesToCentralBanks Monetary, instant, debit label Loans and advances to central banks IAS 1.55 Common practice
ifrs-full LoansAndAdvancesToCentralBanks Monetary, instant, debit documentation The amount of loans and advances the entity has made to central banks. IAS 1.55 Common practice
ifrs-full LoansAndAdvancesToCustomers Monetary, instant, debit label Loans and advances to customers IAS 1.55 Common practice
ifrs-full LoansAndAdvancesToCustomers Monetary, instant, debit documentation The amount of loans and advances the entity has made to customers. IAS 1.55 Common practice
ifrs-full LoansAndAdvancesToCustomersAtAmortisedCost Monetary, instant, debit label Loans and advances to customers at amortised cost IAS 1.55 Common practice
ifrs-full LoansAndAdvancesToCustomersAtAmortisedCost Monetary, instant, debit documentation The amount of loans and advances the entity has made to customers at amortised cost. [Refer: Loans and advances to customers; Financial assets at amortised cost] IAS 1.55 Common practice
ifrs-full LoansAndAdvancesToCustomersAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading Monetary, instant, debit label Loans and advances to customers at fair value through profit or loss, classified as held for trading IAS 1.55 Common practice
ifrs-full LoansAndAdvancesToCustomersAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading Monetary, instant, debit documentation The amount of loans and advances the entity has made to customers at fair value through profit or loss classified as held for trading. [Refer: Loans and advances to customers; Financial assets at fair value through profit or loss, classified as held for trading] IAS 1.55 Common practice
ifrs-full LoansAndAdvancesToCustomersAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading Monetary, instant, debit label Loans and advances to customers at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading IAS 1.55 Common practice
ifrs-full LoansAndAdvancesToCustomersAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading Monetary, instant, debit documentation The amount of loans and advances the entity has made to customers that are mandatorily measured at fair value through profit or loss in accordance with IFRS 9, other than those classified as held for trading. [Refer: Loans and advances to customers; Financial assets at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading] IAS 1.55 Common practice
ifrs-full LoansAndAdvancesToCustomersMeasuredAtFairValueThroughOtherComprehensiveIncome Monetary, instant, debit label Loans and advances to customers measured at fair value through other comprehensive income IAS 1.55 Common practice
ifrs-full LoansAndAdvancesToCustomersMeasuredAtFairValueThroughOtherComprehensiveIncome Monetary, instant, debit documentation The amount of loans and advances the entity has made to customers that are measured at fair value through other comprehensive income. [Refer: Loans and advances to customers; Financial assets measured at fair value through other comprehensive income] IAS 1.55 Common practice
ifrs-full LoansAndAdvancesToOtherCreditInstitutions Monetary, instant, debit label Loans and advances to other credit institutions IAS 1.55 Common practice
ifrs-full LoansAndAdvancesToOtherCreditInstitutions Monetary, instant, debit documentation The amount of loans and advances the entity has made to other credit institutions. IAS 1.55 Common practice
ifrs-full LoansAndReceivables Monetary, instant, debit label Loans and receivables Expired 2023-01-01 IFRS 7.8 c Disclosure
ifrs-full LoansAndReceivables Monetary, instant, debit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.8 c Disclosure
ifrs-full LoansAndReceivables Monetary, instant, debit documentation The amount of non-derivative financial assets with fixed or determinable payments that are not quoted in an active market, other than: (a) those that the entity intends to sell immediately or in the near term, which shall be classified as held for trading, and those that the entity, upon initial recognition, designates as at fair value through profit or loss; (b) those that the entity, upon initial recognition, designates as available for sale; or (c) those for which the holder may not recover substantially all of its initial investment, other than because of credit deterioration, which shall be classified as available for sale. An interest acquired in a pool of assets that are not loans or receivables (for example, an interest in a mutual fund or a similar fund) is not a loan or receivable. [Refer: Derivative financial assets] Expired 2023-01-01 IFRS 7.8 c Disclosure
ifrs-full LoansAndReceivablesCategoryMember Member label Loans and receivables, category [member] Expired 2023-01-01 IFRS 7.8 c Disclosure
ifrs-full LoansAndReceivablesCategoryMember Member commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.8 c Disclosure
ifrs-full LoansAndReceivablesCategoryMember Member documentation This member stands for the loans and receivables category of financial assets. [Refer: Loans and receivables] Expired 2023-01-01 IFRS 7.8 c Disclosure
ifrs-full LoansPayableInBreachWhichPermittedLenderToDemandAcceleratedRepayment Monetary, instant, credit label Loans payable in breach which permitted lender to demand accelerated repayment IFRS 7.19 Disclosure
ifrs-full LoansPayableInBreachWhichPermittedLenderToDemandAcceleratedRepayment Monetary, instant, credit documentation The amount of loans payable in breach of the terms that permitted the lender to demand accelerated repayment. IFRS 7.19 Disclosure
ifrs-full LoansPayableInDefault Monetary, instant, credit label Loans payable in default IFRS 7.18 b Disclosure
ifrs-full LoansPayableInDefault Monetary, instant, credit documentation The amount of loans payable in default. IFRS 7.18 b Disclosure
ifrs-full LoansReceived Monetary, instant, credit label Loans received IAS 1.112 c Common practice
ifrs-full LoansReceived Monetary, instant, credit documentation The amount of loans received. IAS 1.112 c Common practice
ifrs-full LoansToGovernment Monetary, instant, debit label Loans to government IAS 1.55 Common practice
ifrs-full LoansToGovernment Monetary, instant, debit documentation The amount of loans to government made by the entity. IAS 1.55 Common practice
ifrs-full LoansToGovernmentMember Member label Loans to government [member] IAS 1.112 c Common practice
ifrs-full LoansToGovernmentMember Member documentation This member stands for loans made to government. IAS 1.112 c Common practice
ifrs-full LongtermBorrowings Monetary, instant, credit label Non-current portion of non-current borrowings IAS 1.55 Common practice
ifrs-full LongtermBorrowings Monetary, instant, credit totalLabel Total non-current portion of non-current borrowings IAS 1.55 Common practice
ifrs-full LongtermBorrowings Monetary, instant, credit documentation The non-current portion of non-current borrowings. [Refer: Borrowings] IAS 1.55 Common practice
ifrs-full LongtermBorrowingsMember Member label Long-term borrowings [member] IAS 7 – C Reconciliation of liabilities arising from financing activities Example, IAS 7.44C Example
ifrs-full LongtermBorrowingsMember Member documentation This member stands for long-term borrowings. [Refer: Borrowings] IAS 7 – C Reconciliation of liabilities arising from financing activities Example, IAS 7.44C Example
ifrs-full LongtermContractsMember Member label Long-term contracts [member] IFRS 15.B89 e Example
ifrs-full LongtermContractsMember Member documentation This member stands for long-term contracts with customers. IFRS 15.B89 e Example
ifrs-full LongtermDeposits Monetary, instant, debit label Long-term deposits IAS 1.55 Common practice
ifrs-full LongtermDeposits Monetary, instant, debit documentation The amount of long-term deposits held by the entity. IAS 1.55 Common practice
ifrs-full LongtermLegalProceedingsProvision Monetary, instant, credit label Non-current legal proceedings provision IAS 37 – Example 10 A court case Example, IAS 37.87 Example
ifrs-full LongtermLegalProceedingsProvision Monetary, instant, credit documentation The amount of non-current provision for legal proceedings. [Refer: Legal proceedings provision] IAS 37 – Example 10 A court case Example, IAS 37.87 Example
ifrs-full LongtermMiscellaneousOtherProvisions Monetary, instant, credit label Non-current miscellaneous other provisions IAS 1.78 d Common practice
ifrs-full LongtermMiscellaneousOtherProvisions Monetary, instant, credit documentation The amount of miscellaneous non-current other provisions. [Refer: Miscellaneous other provisions] IAS 1.78 d Common practice
ifrs-full LongtermOnerousContractsProvision Monetary, instant, credit label Non-current onerous contracts provision IAS 37.66 Example
ifrs-full LongtermOnerousContractsProvision Monetary, instant, credit documentation The amount of non-current provision for onerous contracts. [Refer: Onerous contracts provision] IAS 37.66 Example
ifrs-full LongtermProvisionForDecommissioningRestorationAndRehabilitationCosts Monetary, instant, credit label Non-current provision for decommissioning, restoration and rehabilitation costs IAS 37 – D Examples: disclosures Example, IAS 37.87 Example
ifrs-full LongtermProvisionForDecommissioningRestorationAndRehabilitationCosts Monetary, instant, credit documentation The amount of non-current provision for decommissioning, restoration and rehabilitation costs. [Refer: Provision for decommissioning, restoration and rehabilitation costs] IAS 37 – D Examples: disclosures Example, IAS 37.87 Example
ifrs-full LongtermRestructuringProvision Monetary, instant, credit label Non-current restructuring provision IAS 37.70 Example
ifrs-full LongtermRestructuringProvision Monetary, instant, credit documentation The amount of non-current provision for restructuring. [Refer: Restructuring provision] IAS 37.70 Example
ifrs-full LongtermWarrantyProvision Monetary, instant, credit label Non-current warranty provision IAS 37 – Example 1 Warranties Example, IAS 37.87 Example
ifrs-full LongtermWarrantyProvision Monetary, instant, credit documentation The amount of non-current provision for warranties. [Refer: Warranty provision] IAS 37 – Example 1 Warranties Example, IAS 37.87 Example
ifrs-full LossComponentMember Member label Loss component [member] IFRS 17.100 b Disclosure
ifrs-full LossComponentMember Member documentation This member stands for the loss component of the liability for remaining coverage. An entity shall establish (or increase) a loss component of the liability for remaining coverage for an onerous group depicting the losses recognised applying paragraphs 47–48 of IFRS 17. The loss component determines the amounts that are presented in profit or loss as reversals of losses on onerous groups and are consequently excluded from the determination of insurance revenue. [Refer: Insurance contracts [domain]; Net liabilities or assets for remaining coverage excluding loss component [member]] IFRS 17.100 b Disclosure
ifrs-full LossesArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost (Monetary), duration, debit label Losses arising from derecognition of financial assets measured at amortised cost IFRS 7.20A Disclosure
ifrs-full LossesArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost (Monetary), duration, debit negatedLabel Losses arising from derecognition of financial assets measured at amortised cost IFRS 7.20A Disclosure
ifrs-full LossesArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost (Monetary), duration, debit documentation The loss recognised in the statement of comprehensive income arising from the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at amortised cost] IFRS 7.20A Disclosure
ifrs-full LossesIncurredInRelationToInterestsInStructuredEntities Monetary, duration, debit label Losses incurred in relation to interests in structured entities IFRS 12.B26 b Example
ifrs-full LossesIncurredInRelationToInterestsInStructuredEntities Monetary, duration, debit documentation The amount of losses incurred by the entity relating to its interests in structured entities. [Refer: Total for all unconsolidated structured entities [member]] IFRS 12.B26 b Example
ifrs-full LossesOnChangeInFairValueOfDerivatives (Monetary), duration, debit label Losses on change in fair value of derivatives IAS 1.85 Common practice
ifrs-full LossesOnChangeInFairValueOfDerivatives (Monetary), duration, debit negatedLabel Losses on change in fair value of derivatives IAS 1.85 Common practice
ifrs-full LossesOnChangeInFairValueOfDerivatives (Monetary), duration, debit documentation The losses resulting from changes in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]] IAS 1.85 Common practice
ifrs-full LossesOnDisposalsOfInvestmentProperties (Monetary), duration, debit label Losses on disposals of investment properties IAS 1.112 c Common practice
ifrs-full LossesOnDisposalsOfInvestmentProperties (Monetary), duration, debit negatedLabel Losses on disposals of investment properties IAS 1.112 c Common practice
ifrs-full LossesOnDisposalsOfInvestmentProperties (Monetary), duration, debit documentation The losses on disposals of investment properties. [Refer: Investment property] IAS 1.112 c Common practice
ifrs-full LossesOnDisposalsOfInvestments (Monetary), duration, debit label Losses on disposals of investments IAS 1.98 d Disclosure
ifrs-full LossesOnDisposalsOfInvestments (Monetary), duration, debit negatedLabel Losses on disposals of investments IAS 1.98 d Disclosure
ifrs-full LossesOnDisposalsOfInvestments (Monetary), duration, debit documentation The losses on the disposal of investments. IAS 1.98 d Disclosure
ifrs-full LossesOnDisposalsOfNoncurrentAssets (Monetary), duration, debit label Losses on disposals of non-current assets IAS 1.112 c Common practice
ifrs-full LossesOnDisposalsOfNoncurrentAssets (Monetary), duration, debit negatedLabel Losses on disposals of non-current assets IAS 1.112 c Common practice
ifrs-full LossesOnDisposalsOfNoncurrentAssets (Monetary), duration, debit documentation The losses on disposals of non-current assets. [Refer: Non-current assets] IAS 1.112 c Common practice
ifrs-full LossesOnDisposalsOfPropertyPlantAndEquipment (Monetary), duration, debit label Losses on disposals of property, plant and equipment IAS 1.98 c Disclosure
ifrs-full LossesOnDisposalsOfPropertyPlantAndEquipment (Monetary), duration, debit negatedLabel Losses on disposals of property, plant and equipment IAS 1.98 c Disclosure
ifrs-full LossesOnDisposalsOfPropertyPlantAndEquipment (Monetary), duration, debit documentation The losses on the disposal of property, plant and equipment. [Refer: Property, plant and equipment] IAS 1.98 c Disclosure
ifrs-full LossesOnLitigationSettlements (Monetary), duration, debit label Losses on litigation settlements IAS 1.98 f Disclosure
ifrs-full LossesOnLitigationSettlements (Monetary), duration, debit negatedLabel Losses on litigation settlements IAS 1.98 f Disclosure
ifrs-full LossesOnLitigationSettlements (Monetary), duration, debit documentation The losses on settlements of litigation. IAS 1.98 f Disclosure
ifrs-full LTELicencesMember Member label LTE licences [member] IAS 38.119 Common practice
ifrs-full LTELicencesMember Member documentation This member stands for Long Term Evolution licenses. [Refer: Licences and franchises] IAS 38.119 Common practice
ifrs-full Machinery Monetary, instant, debit label Machinery IAS 16.37 c Example
ifrs-full Machinery Monetary, instant, debit documentation The amount of property, plant and equipment representing long-lived, depreciable machinery used in operations. [Refer: Property, plant and equipment] IAS 16.37 c Example
ifrs-full MachineryMember Member label Machinery [member] IAS 16.37 c Example
ifrs-full MachineryMember Member documentation This member stands for a class of property, plant and equipment representing long-lived, depreciable machinery used in operations. [Refer: Property, plant and equipment] IAS 16.37 c Example
ifrs-full MajorBusinessCombinationMember Member label Major business combination [member] IAS 10.22 a Example
ifrs-full MajorBusinessCombinationMember Member documentation This member stands for major business combinations. [Refer: Total for all business combinations [member]] IAS 10.22 a Example
ifrs-full MajorComponentsOfTaxExpenseIncomeAbstract label Major components of tax expense (income) [abstract]
ifrs-full MajorCustomersAxis Axis label Major customers [axis] IFRS 8.34 Disclosure
ifrs-full MajorCustomersAxis Axis 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 8.34 Disclosure
ifrs-full MajorCustomersDomain Domain [default] label Major customers [domain] IFRS 8.34 Disclosure
ifrs-full MajorCustomersDomain Domain [default] documentation This member stands for customers. It also represents the standard value for the “Major customers” axis if no other member is used. IFRS 8.34 Disclosure
ifrs-full MajorOrdinaryShareTransactionsMember Member label Major ordinary share transactions [member] IAS 10.22 f Example
ifrs-full MajorOrdinaryShareTransactionsMember Member documentation This member stands for major ordinary share transactions. [Refer: Ordinary shares [member]] IAS 10.22 f Example
ifrs-full MajorPurchasesOfAssetsMember Member label Major purchases of assets [member] IAS 10.22 c Example
ifrs-full MajorPurchasesOfAssetsMember Member documentation This member stands for major purchases of assets. IAS 10.22 c Example
ifrs-full ManagementConclusionOnFairPresentationAsConsequenceOfDeparture Text label Management conclusion on fair presentation as consequence of departure IAS 1.20 a Disclosure
ifrs-full ManagementConclusionOnFairPresentationAsConsequenceOfDeparture Text documentation The conclusion by management that the financial statements present fairly the entity’s financial position, financial performance and cash flows, when the entity has departed from a requirement of an IFRS. IAS 1.20 a Disclosure
ifrs-full MandatoryReserveDepositsAtCentralBanks Monetary, instant, debit label Mandatory reserve deposits at central banks IAS 1.112 c Common practice
ifrs-full MandatoryReserveDepositsAtCentralBanks Monetary, instant, debit documentation The amount of reserve that is kept in deposit at a central bank to fulfil regulatory reserve requirements. IAS 1.112 c Common practice
ifrs-full MarketApproachMember Member label Market approach [member] IAS 36.130 f (ii) Disclosure, IAS 36.134 e Disclosure, IFRS 13.62 Example, IFRS 13.93 d Disclosure
ifrs-full MarketApproachMember Member documentation This member stands for a valuation technique that uses prices and other relevant information generated by market transactions involving identical or comparable (i.e. similar) assets, liabilities or a group of assets and liabilities, such as a business. IAS 36.130 f (ii) Disclosure, IAS 36.134 e Disclosure, IFRS 13.62 Example, IFRS 13.93 d Disclosure
ifrs-full MarketComparableCompaniesMember Member label Market comparable companies [member] IFRS 13.B5 Example, IFRS 13.IE63 Example
ifrs-full MarketComparableCompaniesMember Member documentation This member stands for a specific valuation technique consistent with the market approach that involves analysing inputs from comparable entities (for example, EBITDA multiple, revenue multiple, discount for lack of marketability, control premium) in the current market. [Refer: Market approach [member]] IFRS 13.B5 Example, IFRS 13.IE63 Example
ifrs-full MarketComparablePricesMember Member label Market comparable prices [member] IFRS 13.B5 Example, IFRS 13.IE63 Example
ifrs-full MarketComparablePricesMember Member documentation This member stands for a specific valuation technique consistent with the market approach that involves analysing inputs from comparable prices (for example, price per square metre) in the current market. [Refer: Market approach [member]] IFRS 13.B5 Example, IFRS 13.IE63 Example
ifrs-full MarketRiskMember Member label Market risk [member] IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 7.32 Example
ifrs-full MarketRiskMember Member documentation This member stands for the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk comprises three types of risk: currency risk, interest rate risk and other price risk. [Refer: Currency risk [member]; Interest rate risk [member]; Other price risk [member]; Classes of financial instruments [domain]] IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 7.32 Example
ifrs-full MarketsOfCustomersAxis Axis label Markets of customers [axis] IFRS 15.B89 c Example
ifrs-full MarketsOfCustomersAxis Axis 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 15.B89 c Example
ifrs-full MarketsOfCustomersDomain Domain [default] label Markets of customers [domain] IFRS 15.B89 c Example
ifrs-full MarketsOfCustomersDomain Domain [default] documentation This member stands for all markets of customers. It also represents the standard value for the “Markets of customers” axis if no other member is used. IFRS 15.B89 c Example
ifrs-full MastheadsAndPublishingTitles Monetary, instant, debit label Mastheads and publishing titles IAS 38.119 b Example
ifrs-full MastheadsAndPublishingTitles Monetary, instant, debit documentation The amount of intangible assets representing rights acquired through registration to use mastheads and publishing titles. [Refer: Intangible assets other than goodwill] IAS 38.119 b Example
ifrs-full MastheadsAndPublishingTitlesMember Member label Mastheads and publishing titles [member] IAS 38.119 b Example
ifrs-full MastheadsAndPublishingTitlesMember Member documentation This member stands for a class of intangible assets representing rights acquired through registration to use mastheads and publishing titles. [Refer: Intangible assets other than goodwill] IAS 38.119 b Example
ifrs-full MaterialIncomeAndExpenseAbstract label Material income and expense [abstract]
ifrs-full MaterialReconcilingItemsMember Member label Material reconciling items [member] IFRS 8.28 Disclosure
ifrs-full MaterialReconcilingItemsMember Member documentation This member stands for material adjustments used to reconcile items in the entity’s financial statements. IFRS 8.28 Disclosure
ifrs-full MatrixPricingMember Member label Matrix pricing [member] IFRS 13.B7 Example
ifrs-full MatrixPricingMember Member documentation This member stands for a specific mathematical valuation technique that is consistent with the market approach that is used principally to value some types of financial instruments, such as debt instruments, without relying exclusively on quoted prices for the specific securities, but rather relying on the securities’ relationship to other benchmark quoted securities. [Refer: Market approach [member]; Classes of financial instruments [domain]] IFRS 13.B7 Example
ifrs-full MatureBiologicalAssetsMember Member label Mature biological assets [member] IAS 41.43 Example
ifrs-full MatureBiologicalAssetsMember Member documentation This member stands for mature biological assets. Mature biological assets are those that have attained harvestable specifications (for consumable biological assets) or are able to sustain regular harvests (for bearer biological assets). [Refer: Biological assets] IAS 41.43 Example
ifrs-full MaturityAnalysisForDerivativeFinancialLiabilities Text block label Disclosure of maturity analysis for derivative financial liabilities [text block] IFRS 7.39 b Disclosure
ifrs-full MaturityAnalysisForDerivativeFinancialLiabilities Text block documentation The disclosure of a maturity analysis for derivative financial liabilities, including the remaining contractual maturities for those derivative financial liabilities for which contractual maturities are essential for an understanding of the timing of the cash flows. [Refer: Derivative financial liabilities] IFRS 7.39 b Disclosure
ifrs-full MaturityAnalysisForNonderivativeFinancialLiabilities Text block label Disclosure of maturity analysis for non-derivative financial liabilities [text block] IFRS 7.39 a Disclosure
ifrs-full MaturityAnalysisForNonderivativeFinancialLiabilities Text block documentation The disclosure of a maturity analysis for non-derivative financial liabilities (including issued financial guarantee contracts) that shows the remaining contractual maturities. [Refer: Derivative financial liabilities] IFRS 7.39 a Disclosure
ifrs-full MaturityAxis Axis label Maturity [axis] IAS 1.61 Disclosure, IAS 19.147 c Example, IFRS 15.120 b (i) Disclosure, IFRS 16.94 Disclosure, IFRS 16.97 Disclosure, IFRS 17.109 Disclosure, IFRS 17.109A Disclosure, IFRS 17.120 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.23B a Disclosure, IFRS 7.42E e Disclosure, IFRS 7.B11 Example
ifrs-full MaturityAxis Axis 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. IAS 1.61 Disclosure, IAS 19.147 c Example, IFRS 15.120 b (i) Disclosure, IFRS 16.94 Disclosure, IFRS 16.97 Disclosure, IFRS 17.109 Disclosure, IFRS 17.109A Disclosure, IFRS 17.120 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.23B a Disclosure, IFRS 7.42E e Disclosure, IFRS 7.B11 Example
ifrs-full MaturityDomain Domain [default] label Maturity [domain] IAS 1.61 Disclosure, IAS 19.147 c Example, IFRS 15.120 b (i) Disclosure, IFRS 16.94 Disclosure, IFRS 16.97 Disclosure, IFRS 17.109 Disclosure, IFRS 17.109A Disclosure, IFRS 17.120 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.23B a Disclosure, IFRS 7.B11 Example, IFRS 7.B35 Example
ifrs-full MaturityDomain Domain [default] documentation This member stands for aggregated time bands. It also represents the standard value for the “Maturity” axis if no other member is used. IAS 1.61 Disclosure, IAS 19.147 c Example, IFRS 15.120 b (i) Disclosure, IFRS 16.94 Disclosure, IFRS 16.97 Disclosure, IFRS 17.109 Disclosure, IFRS 17.109A Disclosure, IFRS 17.120 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.23B a Disclosure, IFRS 7.B11 Example, IFRS 7.B35 Example
ifrs-full MaximumAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssetsIsUnlimited True/False label Maximum amount of payment for contingent consideration arrangements and indemnification assets is unlimited IFRS 3.B64 g (iii) Disclosure
ifrs-full MaximumAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssetsIsUnlimited True/False 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. IFRS 3.B64 g (iii) Disclosure
ifrs-full MaximumAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssetsIsUnlimited True/False documentation Indicates (true false) whether the maximum amount of the payment for contingent consideration arrangements and indemnification assets is unlimited. IFRS 3.B64 g (iii) Disclosure
ifrs-full MaximumExposureToCreditRisk Monetary, instant label Maximum exposure to credit risk IFRS 7.35K a Disclosure
ifrs-full MaximumExposureToCreditRisk Monetary, instant 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]] IFRS 7.35K a Disclosure
ifrs-full MaximumExposureToCreditRisk Monetary, instant documentation The amount that best represents the maximum exposure to credit risk without taking into account any collateral held or other credit enhancements (for example, netting agreements that do not qualify for offset in accordance with IAS 32). [Refer: Credit risk [member]] IFRS 7.35K a Disclosure
ifrs-full MaximumExposureToCreditRiskFinancialInstrumentsToWhichImpairmentRequirementsInIFRS9AreNotApplied Monetary, instant label Maximum exposure to credit risk, financial instruments to which impairment requirements in IFRS 9 are not applied IFRS 7.36 a Disclosure
ifrs-full MaximumExposureToCreditRiskFinancialInstrumentsToWhichImpairmentRequirementsInIFRS9AreNotApplied Monetary, instant 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]] IFRS 7.36 a Disclosure
ifrs-full MaximumExposureToCreditRiskFinancialInstrumentsToWhichImpairmentRequirementsInIFRS9AreNotApplied Monetary, instant documentation The amount that best represents the maximum exposure to credit risk in relation to financial instruments to which impairment requirements in IFRS 9 are not applied. [Refer: Maximum exposure to credit risk] IFRS 7.36 a Disclosure
ifrs-full MaximumExposureToCreditRiskOfFinancialAssets Monetary, instant label Maximum exposure to credit risk of financial assets designated as measured at fair value through profit or loss IFRS 7.9 a Disclosure
ifrs-full MaximumExposureToCreditRiskOfFinancialAssets Monetary, instant 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]] IFRS 7.9 a Disclosure
ifrs-full MaximumExposureToCreditRiskOfFinancialAssets Monetary, instant documentation The maximum exposure to the credit risk of financial assets designated as measured at fair value through profit or loss. [Refer: Credit risk [member]; Maximum exposure to credit risk] IFRS 7.9 a Disclosure
ifrs-full MaximumExposureToCreditRiskOfLoansOrReceivables Monetary, instant label Maximum exposure to credit risk of loans or receivables Expired 2023-01-01 IFRS 7.9 a Disclosure
ifrs-full MaximumExposureToCreditRiskOfLoansOrReceivables Monetary, instant commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.9 a Disclosure
ifrs-full MaximumExposureToCreditRiskOfLoansOrReceivables Monetary, instant documentation The maximum exposure to the credit risk of loans or receivables. [Refer: Loans and receivables; Credit risk [member]; Maximum exposure to credit risk] Expired 2023-01-01 IFRS 7.9 a Disclosure
ifrs-full MaximumExposureToCreditRiskThatArisesFromContractsWithinScopeOfIFRS17 Monetary, instant label Maximum exposure to credit risk that arises from contracts within scope of IFRS 17 IFRS 17.131 a Disclosure
ifrs-full MaximumExposureToCreditRiskThatArisesFromContractsWithinScopeOfIFRS17 Monetary, instant 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]] IFRS 17.131 a Disclosure
ifrs-full MaximumExposureToCreditRiskThatArisesFromContractsWithinScopeOfIFRS17 Monetary, instant documentation The amount that best represents the maximum exposure at the end of the reporting period to credit risk that arises from contracts within the scope of IFRS 17. [Refer: Credit risk [member]] IFRS 17.131 a Disclosure
ifrs-full MaximumExposureToLossFromContinuingInvolvement Monetary, instant label Maximum exposure to loss from continuing involvement IFRS 7.42E c Disclosure
ifrs-full MaximumExposureToLossFromContinuingInvolvement Monetary, instant 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]] IFRS 7.42E c Disclosure
ifrs-full MaximumExposureToLossFromContinuingInvolvement Monetary, instant documentation The amount that best represents the entity’s maximum exposure to loss from its continuing involvement in derecognised financial assets. IFRS 7.42E c Disclosure
ifrs-full MaximumExposureToLossFromInterestsInStructuredEntities Monetary, instant label Maximum exposure to loss from interests in structured entities IFRS 12.29 c Disclosure
ifrs-full MaximumExposureToLossFromInterestsInStructuredEntities Monetary, instant 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]] IFRS 12.29 c Disclosure
ifrs-full MaximumExposureToLossFromInterestsInStructuredEntities Monetary, instant documentation The amount that best represents the entity’s maximum exposure to loss from its interests in structured entities. [Refer: Total for all unconsolidated structured entities [member]] IFRS 12.29 c Disclosure
ifrs-full MaximumExposureToLossFromInterestsInStructuredEntitiesCannotBeQuantified True/False label Maximum exposure to loss from interests in structured entities cannot be quantified IFRS 12.29 c Disclosure
ifrs-full MaximumExposureToLossFromInterestsInStructuredEntitiesCannotBeQuantified True/False 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. IFRS 12.29 c Disclosure
ifrs-full MaximumExposureToLossFromInterestsInStructuredEntitiesCannotBeQuantified True/False documentation Indicates (true false) whether the entity cannot quantify its maximum exposure to loss from its interests in structured entities. IFRS 12.29 c Disclosure
ifrs-full MaximumLimitOfLossesOfStructuredEntitiesWhichEntityIsRequiredToAbsorbBeforeOtherParties Monetary, instant, credit label Maximum limit of losses of structured entities which entity is required to absorb before other parties IFRS 12.B26 d Example
ifrs-full MaximumLimitOfLossesOfStructuredEntitiesWhichEntityIsRequiredToAbsorbBeforeOtherParties Monetary, instant, credit documentation The maximum limit of losses of structured entities that the entity is required to absorb before other parties. [Refer: Total for all unconsolidated structured entities [member]] IFRS 12.B26 d Example
ifrs-full MeasurementAxis Axis label Measurement [axis] IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 13.93 a Disclosure
ifrs-full MeasurementAxis Axis 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. IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 13.93 a Disclosure
ifrs-full MeasurementBasesForIntangibleAssetsDomain Domain label Measurement bases for intangible assets [domain] IAS 38.122 c (iii) Disclosure
ifrs-full MeasurementBasesForIntangibleAssetsDomain Domain documentation This member stands for the measurement bases for intangible assets. IAS 38.122 c (iii) Disclosure
ifrs-full MeasurementBasesForInvestmentPropertyDomain Domain label Measurement bases for investment property [domain] IAS 40.75 a Disclosure
ifrs-full MeasurementBasesForInvestmentPropertyDomain Domain documentation This member stands for the measurement bases for investment property. IAS 40.75 a Disclosure
ifrs-full MeasurementBasesForPropertyPlantAndEquipmentDomain Domain label Measurement bases for property, plant and equipment [domain] IAS 16.73 a Disclosure
ifrs-full MeasurementBasesForPropertyPlantAndEquipmentDomain Domain documentation This member stands for the measurement bases for property, plant and equipment. IAS 16.73 a Disclosure
ifrs-full MeasurementBasesPropertyPlantAndEquipment Text label Measurement bases, property, plant and equipment IAS 16.73 a Disclosure
ifrs-full MeasurementBasesPropertyPlantAndEquipment Text documentation The measurement bases used for determining the gross carrying amount for a class of property, plant and equipment. [Refer: Gross carrying amount [member]; Property, plant and equipment] IAS 16.73 a Disclosure
ifrs-full MeasurementBasesUsedForPropertyPlantAndEquipment List label Measurement bases used for property, plant and equipment IAS 16.73 a Disclosure
ifrs-full MeasurementBasesUsedForPropertyPlantAndEquipment List 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. IAS 16.73 a Disclosure
ifrs-full MeasurementBasesUsedForPropertyPlantAndEquipment List documentation Indicates which measurement bases are used for determining the gross carrying amount for a class of property, plant and equipment. IAS 16.73 a Disclosure
ifrs-full MeasurementDomain Domain [default] label Measurement [domain] IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 13.93 a Disclosure
ifrs-full MeasurementDomain Domain [default] documentation This member stands for all types of measurement. It also represents the standard value for the “Measurement” axis if no other member is used. IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 13.93 a Disclosure
ifrs-full MeasurementOfInvestmentInAssociatesAndJointVenturesDomain Domain label Measurement of investment in associates and joint ventures [domain] IFRS 12.21 b (i) Disclosure
ifrs-full MeasurementOfInvestmentInAssociatesAndJointVenturesDomain Domain documentation This member stands for the measurement of investment in associates and joint ventures. IFRS 12.21 b (i) Disclosure
ifrs-full MeasurementOfInvestmentsInSeparateFinancialStatementsDomain Domain label Measurement of investments in separate financial statements [domain] IAS 27.16 c Disclosure, IAS 27.17 c Disclosure
ifrs-full MeasurementOfInvestmentsInSeparateFinancialStatementsDomain Domain documentation This member stands for the measurement of investments in the reporting entity’s separate financial statements. IAS 27.16 c Disclosure, IAS 27.17 c Disclosure
ifrs-full MeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsideration Monetary, duration label Measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration IFRS 3.B67 a (iii) Disclosure
ifrs-full MeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsideration Monetary, duration documentation The amount of measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration if the initial accounting for a business combination is incomplete. The measurement period is the period after the acquisition date during which the acquirer may adjust the provisional amounts recognised for a business combination. [Refer: Non-controlling interests; Total for all business combinations [member]] IFRS 3.B67 a (iii) Disclosure
ifrs-full MediaProductionExpense Monetary, duration, debit label Media production expense IAS 1.112 c Common practice
ifrs-full MediaProductionExpense Monetary, duration, debit documentation The amount of expense arising from media production. IAS 1.112 c Common practice
ifrs-full Merchandise Monetary, instant, debit label Current merchandise IAS 1.78 c Example, IAS 2.37 Common practice
ifrs-full Merchandise Monetary, instant, debit documentation A classification of current inventory representing the amount of goods acquired for resale. [Refer: Inventories] IAS 1.78 c Example, IAS 2.37 Common practice
ifrs-full MergerReserve Monetary, instant, credit label Merger reserve IAS 1.55 Common practice
ifrs-full MergerReserve Monetary, instant, credit documentation A component of equity that may result in relation to a business combination outside the scope of IFRS 3. IAS 1.55 Common practice
ifrs-full MergerReserveMember Member label Merger reserve [member] IAS 1.108 Common practice
ifrs-full MergerReserveMember Member documentation This member stands for a component of equity that may result in relation to a business combination outside the scope of IFRS 3. IAS 1.108 Common practice
ifrs-full MethodForDepreciationOrAmortisationDomain Domain label Method for depreciation or amortisation [domain] IAS 16.73 b Disclosure, IAS 38.118 b Disclosure, IAS 40.79 a Disclosure, IAS 41.54 d Disclosure
ifrs-full MethodForDepreciationOrAmortisationDomain Domain documentation This member stands for the method of depreciation or amortisation. IAS 16.73 b Disclosure, IAS 38.118 b Disclosure, IAS 40.79 a Disclosure, IAS 41.54 d Disclosure
ifrs-full MethodOfAssessmentOfExpectedCreditLossesAxis Axis label Method of assessment of expected credit losses [axis] IFRS 7.35H Example, IFRS 7.35I Example, IFRS 7.IG20B Example
ifrs-full MethodOfAssessmentOfExpectedCreditLossesAxis Axis 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 7.35H Example, IFRS 7.35I Example, IFRS 7.IG20B Example
ifrs-full MethodOfAssessmentOfExpectedCreditLossesDomain Domain [default] label Method of assessment of expected credit losses [domain] IFRS 7.35H Example, IFRS 7.35I Example, IFRS 7.IG20B Example
ifrs-full MethodOfAssessmentOfExpectedCreditLossesDomain Domain [default] documentation This member stands for all methods of assessment of expected credit losses. Expected credit losses are the weighted average of credit losses with the respective risks of a default occurring as the weights. This member also represents the standard value for the ”Method of assessment of expected credit losses” axis if no other member is used. IFRS 7.35H Example, IFRS 7.35I Example, IFRS 7.IG20B Example
ifrs-full MethodOfDeterminingFairValueOfInstrumentsOrInterests Text label Description of method of measuring fair value of instruments or interests IFRS 3.B64 f (iv) Disclosure
ifrs-full MethodOfDeterminingFairValueOfInstrumentsOrInterests Text documentation The description of the method of measuring the fair value of equity interests of the acquirer transferred as consideration in a business combination. [Refer: Total for all business combinations [member]] IFRS 3.B64 f (iv) Disclosure
ifrs-full MethodOfSettlementDomain Domain label Method of settlement [domain] IFRS 2.45 a Disclosure
ifrs-full MethodOfSettlementDomain Domain documentation This member stands for the method of settlement for share-based payment transactions. IFRS 2.45 a Disclosure
ifrs-full MethodOfSettlementForSharebasedPaymentArrangement List label Method of settlement for share-based payment arrangement IFRS 2.45 a Disclosure
ifrs-full MethodOfSettlementForSharebasedPaymentArrangement List 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. IFRS 2.45 a Disclosure
ifrs-full MethodOfSettlementForSharebasedPaymentArrangement List documentation Indicates the method of settlement for a type of share-based payment arrangement that existed at any time during the period. IFRS 2.45 a Disclosure
ifrs-full MethodsAndAssumptionsUsedInPreparingSensitivityAnalysis Text label Description of methods and assumptions used in preparing sensitivity analysis IFRS 7.40 b Disclosure
ifrs-full MethodsAndAssumptionsUsedInPreparingSensitivityAnalysis Text documentation The description of methods and assumptions used when preparing a sensitivity analysis for types of market risk to which the entity is exposed. [Refer: Market risk [member]] IFRS 7.40 b Disclosure
ifrs-full MethodsOfGenerationAxis Axis label Methods of generation [axis] IAS 38.118 Disclosure
ifrs-full MethodsOfGenerationAxis Axis 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. IAS 38.118 Disclosure
ifrs-full MethodsOfGenerationDomain Domain [default] label Methods of generation [domain] IAS 38.118 Disclosure
ifrs-full MethodsOfGenerationDomain Domain [default] documentation This member stands for all methods of generation. It also represents the standard value for the “Methods of generation” axis if no other member is used. IAS 38.118 Disclosure
ifrs-full MethodsOfTranslationUsedToDetermineSupplementaryInformation Text label Description of methods of translation used to determine supplementary information IAS 21.57 c Disclosure
ifrs-full MethodsOfTranslationUsedToDetermineSupplementaryInformation Text documentation The description of the method of translation used to determine the entity’s supplementary information when the entity displays the information in a currency that is different from either its functional currency or its presentation currency. IAS 21.57 c Disclosure
ifrs-full MethodsToDetermineAmountOfChangesInFairValueOfFinancialAssetsAndFinancialLiabilitiesAttributableToChangesInCreditRisk Text label Description of methods to determine amount of changes in fair value of financial assets and financial liabilities attributable to changes in credit risk IFRS 7.11 a Disclosure
ifrs-full MethodsToDetermineAmountOfChangesInFairValueOfFinancialAssetsAndFinancialLiabilitiesAttributableToChangesInCreditRisk Text documentation The description of the methods used to determine the amount of changes in the fair value of financial assets and financial liabilities attributable to changes in credit risk, including an explanation of why the method is appropriate. [Refer: Credit risk [member]; Financial assets; Financial liabilities] IFRS 7.11 a Disclosure
ifrs-full MethodsUsedInPreparingSensitivityAnalysisReflectingInterdependenciesBetweenRiskVariables Text label Description of method, parameters and assumptions used in preparing sensitivity analysis reflecting interdependencies between risk variables IFRS 7.41 a Disclosure
ifrs-full MethodsUsedInPreparingSensitivityAnalysisReflectingInterdependenciesBetweenRiskVariables Text documentation The description of method, parameters and assumptions used in preparing a sensitivity analysis, such as value-at-risk, that reflects interdependencies between risk variables (for example, interest rates and exchange rates) and is used to manage financial risks. IFRS 7.41 a Disclosure
ifrs-full MethodsUsedToMeasureContractsWithinScopeOfIFRS17Axis Axis label Methods used to measure contracts within scope of IFRS 17 [axis] IFRS 17.117 a Disclosure
ifrs-full MethodsUsedToMeasureContractsWithinScopeOfIFRS17Axis Axis 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 17.117 a Disclosure
ifrs-full MethodsUsedToMeasureContractsWithinScopeOfIFRS17Domain Domain [default] label Methods used to measure contracts within scope of IFRS 17 [domain] IFRS 17.117 a Disclosure
ifrs-full MethodsUsedToMeasureContractsWithinScopeOfIFRS17Domain Domain [default] documentation This member stands for the methods used to measure contracts within the scope of IFRS 17. It also represents the standard value for the “Methods used to measure contracts within scope of IFRS 17” axis if no other member is used. IFRS 17.117 a Disclosure
ifrs-full MethodsUsedToMeasureRisk Text label Methods used to measure risk IFRS 7.33 b Disclosure
ifrs-full MethodsUsedToMeasureRisk Text documentation The description of the methods used to measure risks arising from financial instruments. [Refer: Classes of financial instruments [domain]] IFRS 7.33 b Disclosure
ifrs-full MethodUsedToAccountForInvestmentsInAssociates Text label Method used to account for investments in associates IAS 27.16 c Disclosure, IAS 27.17 c Disclosure
ifrs-full MethodUsedToAccountForInvestmentsInAssociates Text documentation The description of the method used to account for investments in associates. [Refer: Total for all associates [member]] IAS 27.16 c Disclosure, IAS 27.17 c Disclosure
ifrs-full MethodUsedToAccountForInvestmentsInAssociatesCategorical List label Method used to account for investments in associates, categorical IAS 27.16 c Disclosure, IAS 27.17 c Disclosure
ifrs-full MethodUsedToAccountForInvestmentsInAssociatesCategorical List 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. IAS 27.16 c Disclosure, IAS 27.17 c Disclosure
ifrs-full MethodUsedToAccountForInvestmentsInAssociatesCategorical List documentation Indicates which method is used to account for investments in associates. IAS 27.16 c Disclosure, IAS 27.17 c Disclosure
ifrs-full MethodUsedToAccountForInvestmentsInJointVentures Text label Method used to account for investments in joint ventures IAS 27.16 c Disclosure, IAS 27.17 c Disclosure
ifrs-full MethodUsedToAccountForInvestmentsInJointVentures Text documentation The description of the method used to account for investments in joint ventures. [Refer: Total for all joint ventures [member]] IAS 27.16 c Disclosure, IAS 27.17 c Disclosure
ifrs-full MethodUsedToAccountForInvestmentsInJointVenturesCategorical List label Method used to account for investments in joint ventures, categorical IAS 27.16 c Disclosure, IAS 27.17 c Disclosure
ifrs-full MethodUsedToAccountForInvestmentsInJointVenturesCategorical List 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. IAS 27.16 c Disclosure, IAS 27.17 c Disclosure
ifrs-full MethodUsedToAccountForInvestmentsInJointVenturesCategorical List documentation Indicates which method is used to account for investments in joint ventures. IAS 27.16 c Disclosure, IAS 27.17 c Disclosure
ifrs-full MethodUsedToAccountForInvestmentsInSubsidiaries Text label Method used to account for investments in subsidiaries IAS 27.16 c Disclosure, IAS 27.17 c Disclosure
ifrs-full MethodUsedToAccountForInvestmentsInSubsidiaries Text documentation The description of the method used to account for investments in subsidiaries. [Refer: Total for all subsidiaries [member]] IAS 27.16 c Disclosure, IAS 27.17 c Disclosure
ifrs-full MethodUsedToAccountForInvestmentsInSubsidiariesCategorical List label Method used to account for investments in subsidiaries, categorical IAS 27.16 c Disclosure, IAS 27.17 c Disclosure
ifrs-full MethodUsedToAccountForInvestmentsInSubsidiariesCategorical List 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. IAS 27.16 c Disclosure, IAS 27.17 c Disclosure
ifrs-full MethodUsedToAccountForInvestmentsInSubsidiariesCategorical List documentation Indicates which method is used to account for investments in subsidiaries. IAS 27.16 c Disclosure, IAS 27.17 c Disclosure
ifrs-full MethodUsedToDetermineSettlementAmountForPreexistingRelationshipForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination Text label Method used to determine settlement amount for pre-existing relationship for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination IFRS 3.B64 l (iv) Disclosure
ifrs-full MethodUsedToDetermineSettlementAmountForPreexistingRelationshipForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination Text documentation The description of the method used to determine the settlement amount for pre-existing relationships 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 3.B64 l (iv) Disclosure
ifrs-full MiningAssets Monetary, instant, debit label Mining assets IAS 16.37 Common practice
ifrs-full MiningAssets Monetary, instant, debit documentation The amount of assets related to mining activities of the entity. IAS 16.37 Common practice
ifrs-full MiningAssetsMember Member label Mining assets [member] IAS 16.37 Common practice
ifrs-full MiningAssetsMember Member documentation This member stands for mining assets. [Refer: Mining assets] IAS 16.37 Common practice
ifrs-full MiningPropertyMember Member label Mining property [member] IAS 16.37 Common practice
ifrs-full MiningPropertyMember Member documentation This member stands for property related to mining activities. IAS 16.37 Common practice
ifrs-full MiningRightsMember Member label Mining rights [member] IAS 38.119 Common practice
ifrs-full MiningRightsMember Member documentation This member stands for rights related to mining activities. IAS 38.119 Common practice
ifrs-full MiscellaneousAssetsAbstract label Miscellaneous assets [abstract]
ifrs-full MiscellaneousComponentsOfEquityAbstract label Miscellaneous components of equity [abstract]
ifrs-full MiscellaneousCurrentAssetsAbstract label Miscellaneous current assets [abstract]
ifrs-full MiscellaneousCurrentLiabilitiesAbstract label Miscellaneous current liabilities [abstract]
ifrs-full MiscellaneousEquityAbstract label Miscellaneous equity [abstract]
ifrs-full MiscellaneousLiabilitiesAbstract label Miscellaneous liabilities [abstract]
ifrs-full MiscellaneousNoncurrentAssetsAbstract label Miscellaneous non-current assets [abstract]
ifrs-full MiscellaneousNoncurrentLiabilitiesAbstract label Miscellaneous non-current liabilities [abstract]
ifrs-full MiscellaneousOtherComprehensiveIncomeAbstract label Miscellaneous other comprehensive income [abstract]
ifrs-full MiscellaneousOtherOperatingExpense Monetary, duration, debit label Miscellaneous other operating expense IAS 1.112 c Common practice
ifrs-full MiscellaneousOtherOperatingExpense Monetary, duration, debit documentation The amount of miscellaneous other operating expenses. [Refer: Other operating income (expense)] IAS 1.112 c Common practice
ifrs-full MiscellaneousOtherOperatingIncome Monetary, duration, credit label Miscellaneous other operating income IAS 1.112 c Common practice
ifrs-full MiscellaneousOtherOperatingIncome Monetary, duration, credit documentation The amount of miscellaneous other operating income. [Refer: Other operating income (expense)] IAS 1.112 c Common practice
ifrs-full MiscellaneousOtherProvisions Monetary, instant, credit label Miscellaneous other provisions IAS 1.78 d Common practice
ifrs-full MiscellaneousOtherProvisions Monetary, instant, credit totalLabel Total miscellaneous other provisions IAS 1.78 d Common practice
ifrs-full MiscellaneousOtherProvisions Monetary, instant, credit documentation The amount of miscellaneous other provisions. [Refer: Other provisions] IAS 1.78 d Common practice
ifrs-full MiscellaneousOtherProvisionsAbstract label Miscellaneous other provisions [abstract]
ifrs-full MiscellaneousOtherProvisionsMember Member label Miscellaneous other provisions [member] IAS 37.84 Disclosure
ifrs-full MiscellaneousOtherProvisionsMember Member documentation This member stands for miscellaneous other provisions. [Refer: Classes of other provisions [domain]] IAS 37.84 Disclosure
ifrs-full MiscellaneousOtherReservesMember Member label Miscellaneous other reserves [member] IAS 1.108 Common practice
ifrs-full MiscellaneousOtherReservesMember Member documentation This member stands for a component of equity representing miscellaneous reserves that the entity does not separately disclose in the same statement or note. [Refer: Other reserves [member]] IAS 1.108 Common practice
ifrs-full MiscellaneousTimeBandsAbstract label Miscellaneous time bands [abstract]
ifrs-full ModelUsedToMeasureInvestmentProperty Text label Explanation of whether entity applied fair value model or cost model to measure investment property IAS 40.75 a Disclosure
ifrs-full ModelUsedToMeasureInvestmentProperty Text documentation The explanation of whether the entity applied the fair value model or the cost model to measure investment property. [Refer: Fair value model [member]; At cost [member]; Investment property] IAS 40.75 a Disclosure
ifrs-full MortgageLoans Monetary, instant, debit label Mortgage loans IAS 1.55 Common practice
ifrs-full MortgageLoans Monetary, instant, debit documentation The amount of mortgage loans made by the entity. IAS 1.55 Common practice
ifrs-full MortgagesMember Member label Mortgages [member] IFRS 7.6 Example, IFRS 7.IG20B Example, IFRS 7.IG40B Example
ifrs-full MortgagesMember Member documentation This member stands for a class of financial assets that represents loans to finance the purchase of assets where the asset acts as collateral to secure the loan. IFRS 7.6 Example, IFRS 7.IG20B Example, IFRS 7.IG40B Example
ifrs-full MotorVehicles Monetary, instant, debit label Motor vehicles IAS 16.37 f Example
ifrs-full MotorVehicles Monetary, instant, debit documentation The amount of property, plant and equipment representing self-propelled ground vehicles used in the entity’s operations. [Refer: Property, plant and equipment] IAS 16.37 f Example
ifrs-full MotorVehiclesMember Member label Motor vehicles [member] IAS 16.37 f Example
ifrs-full MotorVehiclesMember Member documentation This member stands for a class of property, plant and equipment representing self-propelled ground vehicles used in the entity’s operations. [Refer: Property, plant and equipment] IAS 16.37 f Example
ifrs-full MultiemployerDefinedBenefitPlansMember Member label Multi-employer defined benefit plans [member] IAS 19.33 b Disclosure, IAS 19.34 b Disclosure
ifrs-full MultiemployerDefinedBenefitPlansMember Member documentation This member stands for defined benefit plans (other than state plans) that: (a) pool the assets contributed by various entities that are not under common control; and (b) use those assets to provide benefits to employees of more than one entity, on the basis that contribution and benefit levels are determined without regard to the identity of the entity that employs the employees. [Refer: Defined benefit plans [domain]] IAS 19.33 b Disclosure, IAS 19.34 b Disclosure
ifrs-full MultiemployerOrStatePlanIsDefinedBenefitPlan True/False label Multi-employer or state plan is defined benefit plan IAS 19.148 d (i) Disclosure
ifrs-full MultiemployerOrStatePlanIsDefinedBenefitPlan True/False 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. IAS 19.148 d (i) Disclosure
ifrs-full MultiemployerOrStatePlanIsDefinedBenefitPlan True/False documentation Indicates (true false) whether a multi-employer or state plan is a defined benefit plan. IAS 19.148 d (i) Disclosure
ifrs-full MultiperiodExcessEarningsMethodMember Member label Multi-period excess earnings method [member] IFRS 13.B11 c Example
ifrs-full MultiperiodExcessEarningsMethodMember Member documentation This member stands for a specific valuation technique consistent with the income approach that involves analysing the excess earnings over periods of time, and is used to measure the fair value of some intangible assets. [Refer: Income approach [member]] IFRS 13.B11 c Example
ifrs-full NameOfAcquiree Text label Name of acquiree IFRS 3.B64 a Disclosure
ifrs-full NameOfAcquiree Text documentation The name of the business or businesses that the acquirer obtains control of in a business combination. [Refer: Total for all business combinations [member]] IFRS 3.B64 a Disclosure
ifrs-full NameOfAssociate Text label Name of associate IAS 27.16 b (i) Disclosure, IAS 27.17 b (i) Disclosure, IFRS 12.21 a (i) Disclosure
ifrs-full NameOfAssociate Text documentation The name of an associate. [Refer: Total for all associates [member]] IAS 27.16 b (i) Disclosure, IAS 27.17 b (i) Disclosure, IFRS 12.21 a (i) Disclosure
ifrs-full NameOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUse Text label Name of entity whose consolidated financial statements have been produced for public use IAS 27.16 a Disclosure
ifrs-full NameOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUse Text documentation The name of the entity’s ultimate or any intermediate parent whose consolidated financial statements that comply with IFRSs have been produced for public use. [Refer: Consolidated [member]; IFRSs [member]] IAS 27.16 a Disclosure
ifrs-full NameOfGovernmentAndNatureOfRelationshipWithGovernment Text label Name of government and nature of relationship with government IAS 24.26 a Disclosure
ifrs-full NameOfGovernmentAndNatureOfRelationshipWithGovernment Text documentation The name of the government and the nature of its relationship with the reporting entity (i.e. control, joint control or significant influence). [Refer: Government [member]] IAS 24.26 a Disclosure
ifrs-full NameOfJointOperation Text label Name of joint operation IFRS 12.21 a (i) Disclosure
ifrs-full NameOfJointOperation Text documentation The name of a joint operation. [Refer: Total for all joint operations [member]] IFRS 12.21 a (i) Disclosure
ifrs-full NameOfJointVenture Text label Name of joint venture IAS 27.16 b (i) Disclosure, IAS 27.17 b (i) Disclosure, IFRS 12.21 a (i) Disclosure
ifrs-full NameOfJointVenture Text documentation The name of a joint venture. [Refer: Total for all joint ventures [member]] IAS 27.16 b (i) Disclosure, IAS 27.17 b (i) Disclosure, IFRS 12.21 a (i) Disclosure
ifrs-full NameOfMostSeniorParentEntityProducingPubliclyAvailableFinancialStatements Text label Name of most senior parent entity producing publicly available financial statements IAS 24.13 Disclosure
ifrs-full NameOfMostSeniorParentEntityProducingPubliclyAvailableFinancialStatements Text documentation The name of most senior parent entity producing publicly available financial statements. IAS 24.13 Disclosure
ifrs-full NameOfParentEntity Text label Name of parent entity IAS 1.138 c Disclosure, IAS 24.13 Disclosure
ifrs-full NameOfParentEntity Text documentation The name of the entity’s parent. [Refer: Parent [member]] IAS 1.138 c Disclosure, IAS 24.13 Disclosure
ifrs-full NameOfReportingEntityOrOtherMeansOfIdentification Text label Name of reporting entity or other means of identification IAS 1.51 a Disclosure
ifrs-full NameOfReportingEntityOrOtherMeansOfIdentification Text documentation The name of the reporting entity or other means of identification. IAS 1.51 a Disclosure
ifrs-full NameOfSubsidiary Text label Name of subsidiary IAS 27.16 b (i) Disclosure, IAS 27.17 b (i) Disclosure, IFRS 12.12 a Disclosure, IFRS 12.19B a Disclosure
ifrs-full NameOfSubsidiary Text documentation The name of a subsidiary. [Refer: Total for all subsidiaries [member]] IAS 27.16 b (i) Disclosure, IAS 27.17 b (i) Disclosure, IFRS 12.12 a Disclosure, IFRS 12.19B a Disclosure
ifrs-full NameOfUltimateParentOfGroup Text label Name of ultimate parent of group IAS 1.138 c Disclosure, IAS 24.13 Disclosure
ifrs-full NameOfUltimateParentOfGroup Text documentation The name of the ultimate controlling party of the group. IAS 1.138 c Disclosure, IAS 24.13 Disclosure
ifrs-full NamesOfEmployersAndEmployeeGroupsCovered Text label Names of employers and employee groups covered IAS 26.36 a Disclosure
ifrs-full NamesOfEmployersAndEmployeeGroupsCovered Text documentation The names of employers and employee groups covered in retirement benefit plans. IAS 26.36 a Disclosure
ifrs-full NatureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognition Text label Description of nature of transferred financial assets that are not derecognised in their entirety IFRS 7.42D a Disclosure
ifrs-full NatureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognition Text documentation The description of the nature of transferred financial assets that are not derecognised in their entirety. [Refer: Transferred financial assets that are not derecognised in their entirety [domain]; Financial assets] IFRS 7.42D a Disclosure
ifrs-full NatureOfFinancialStatements List label Nature of financial statements IAS 1.51 b Disclosure, IAS 27.16 a Disclosure, IAS 27.17 a Disclosure
ifrs-full NatureOfFinancialStatements List 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. IAS 1.51 b Disclosure, IAS 27.16 a Disclosure, IAS 27.17 a Disclosure
ifrs-full NatureOfFinancialStatements List documentation Indicates the nature of financial statements (for example, whether the financial statements are of an individual entity or a group of entities). IAS 1.51 b Disclosure, IAS 27.16 a Disclosure, IAS 27.17 a Disclosure
ifrs-full NatureOfFinancialStatementsDomain Domain label Nature of financial statements [domain] IAS 1.51 b Disclosure, IAS 27.16 a Disclosure, IAS 27.17 a Disclosure
ifrs-full NatureOfFinancialStatementsDomain Domain documentation This member stands for the nature of the reporting entity’s financial statements. IAS 1.51 b Disclosure, IAS 27.16 a Disclosure, IAS 27.17 a Disclosure
ifrs-full NatureOfInterestInOtherEntitiesDomain Domain label Nature of interest in other entities [domain] IAS 24.26 a Disclosure
ifrs-full NatureOfInterestInOtherEntitiesDomain Domain documentation This member stands for the nature of the reporting entity’s interest in other entities. IAS 24.26 a Disclosure
ifrs-full NatureOfRelationshipWithGovernment List label Nature of relationship with government IAS 24.26 a Disclosure
ifrs-full NatureOfRelationshipWithGovernment List 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. IAS 24.26 a Disclosure
ifrs-full NatureOfRelationshipWithGovernment List documentation Indicates the nature of government’s relationship with the reporting entity. IAS 24.26 a Disclosure
ifrs-full NatureOfRisksAndRewardsOfOwnershipToWhichEntityRemainsExposed Text label Description of nature of risks and rewards of ownership to which entity is exposed IFRS 7.42D b Disclosure
ifrs-full NatureOfRisksAndRewardsOfOwnershipToWhichEntityRemainsExposed Text documentation The description of the nature of the risks and rewards of ownership of transferred financial assets that are not derecognised in their entirety to which the entity is exposed. [Refer: Financial assets] IFRS 7.42D b Disclosure
ifrs-full NetAmountsForPayfloatingReceivefixedInterestRateSwapsForWhichNetCashFlowsAreExchanged Monetary, instant, credit label Net amounts for pay-floating (receive-fixed) interest rate swaps for which net cash flows are exchanged IFRS 7.B11D c Example
ifrs-full NetAmountsForPayfloatingReceivefixedInterestRateSwapsForWhichNetCashFlowsAreExchanged Monetary, instant, credit documentation The amount of contractual undiscounted cash flows in relation to net amounts for pay-floating (receive-fixed) interest rate swaps for which net cash flows are exchanged. [Refer: Swap contract [member]] IFRS 7.B11D c Example
ifrs-full NetAssetsLiabilities Monetary, instant, debit label Assets (liabilities) IAS 1.112 c Common practice, IFRS 1.IG63 Example
ifrs-full NetAssetsLiabilities Monetary, instant, debit netLabel Net assets (liabilities) IAS 1.112 c Common practice, IFRS 1.IG63 Example
ifrs-full NetAssetsLiabilities Monetary, instant, debit documentation The amount of assets less the amount of liabilities. IAS 1.112 c Common practice, IFRS 1.IG63 Example
ifrs-full NetAssetsLiabilitiesAbstract label Net assets (liabilities) [abstract]
ifrs-full NetAssetValueMember Member label Net asset value [member] IFRS 13.93 d Example, IFRS 13.IE63 Example
ifrs-full NetAssetValueMember Member documentation This member stands for a valuation technique that compares the value of assets and liabilities. IFRS 13.93 d Example, IFRS 13.IE63 Example
ifrs-full NetCurrentAssetsLiabilitiesAbstract label Net current assets (liabilities) [abstract]
ifrs-full NetDebt Monetary, instant, credit label Net debt IAS 1.112 c Common practice
ifrs-full NetDebt Monetary, instant, credit documentation The amount of net debt of the entity. IAS 1.112 c Common practice
ifrs-full NetDeferredTaxAssets Monetary, instant, debit label Net deferred tax assets IAS 12.81 g (i) Common practice
ifrs-full NetDeferredTaxAssets Monetary, instant, debit documentation The amount of deferred tax assets net of deferred tax liabilities, when the absolute amount of deferred tax assets is greater than the absolute amount of deferred tax liabilities. [Refer: Deferred tax assets; Deferred tax liabilities] IAS 12.81 g (i) Common practice
ifrs-full NetDeferredTaxAssetsAndLiabilitiesAbstract label Net deferred tax assets and liabilities [abstract]
ifrs-full NetDeferredTaxLiabilities Monetary, instant, credit label Net deferred tax liabilities IAS 12.81 g (i) Common practice
ifrs-full NetDeferredTaxLiabilities Monetary, instant, credit documentation The amount of deferred tax liabilities net of deferred tax assets, when the absolute amount of deferred tax liabilities is greater than the absolute amount of deferred tax assets. [Refer: Deferred tax assets; Deferred tax liabilities] IAS 12.81 g (i) Common practice
ifrs-full NetDefinedBenefitLiabilityAssetAxis Axis label Net defined benefit liability (asset) [axis] IAS 19.140 a Disclosure
ifrs-full NetDefinedBenefitLiabilityAssetAxis Axis 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. IAS 19.140 a Disclosure
ifrs-full NetDefinedBenefitLiabilityAssetDomain Domain [default] label Net defined benefit liability (asset) [domain] IAS 19.140 a Disclosure
ifrs-full NetDefinedBenefitLiabilityAssetDomain Domain [default] documentation This member stands for the net defined benefit liability (asset). It also represents the standard value for the “Net defined benefit liability (asset)” axis if no other member is used. [Refer: Net defined benefit liability (asset)] IAS 19.140 a Disclosure
ifrs-full NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements Monetary, instant, debit label Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements IFRS 7.13C e Disclosure
ifrs-full NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements Monetary, instant, debit netLabel Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements IFRS 7.13C e Disclosure
ifrs-full NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements Monetary, instant, debit documentation The amount remaining after deducting the amounts subject to an enforceable master netting arrangement or similar agreement that were not set off against financial assets, from the net amount of financial assets subject to offsetting or subject to an enforceable master netting arrangement or similar agreement presented in the statement of financial position. IFRS 7.13C e Disclosure
ifrs-full NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsAbstract label Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements [abstract]
ifrs-full NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPosition Monetary, instant, debit label Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position IFRS 7.13C c Disclosure
ifrs-full NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPosition Monetary, instant, debit netLabel Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position IFRS 7.13C c Disclosure
ifrs-full NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPosition Monetary, instant, debit documentation The net amount of financial assets that are subject either to offsetting or to an enforceable master netting arrangement or similar agreement, presented in the statement of financial position. [Refer: Financial assets] IFRS 7.13C c Disclosure
ifrs-full NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPositionAbstract label Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position [abstract]
ifrs-full NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements Monetary, instant, credit label Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements IFRS 7.13C e Disclosure
ifrs-full NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements Monetary, instant, credit netLabel Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements IFRS 7.13C e Disclosure
ifrs-full NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements Monetary, instant, credit documentation The amount remaining after deducting the amounts subject to an enforceable master netting arrangement or similar agreement that were not set off against financial liabilities, from the net amount of financial liabilities subject to offsetting or subject to an enforceable master netting arrangement or similar agreement presented in the statement of financial position. IFRS 7.13C e Disclosure
ifrs-full NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsAbstract label Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements [abstract]
ifrs-full NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPosition Monetary, instant, credit label Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position IFRS 7.13C c Disclosure
ifrs-full NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPosition Monetary, instant, credit netLabel Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position IFRS 7.13C c Disclosure
ifrs-full NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPosition Monetary, instant, credit documentation The net amount of financial liabilities that are subject either to offsetting or to an enforceable master netting arrangement or similar agreement, presented in the statement of financial position. [Refer: Financial liabilities] IFRS 7.13C c Disclosure
ifrs-full NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPositionAbstract label Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position [abstract]
ifrs-full NetForeignExchangeGain Monetary, duration, credit label Net foreign exchange gain IAS 1.35 Common practice, IAS 21.52 a Common practice
ifrs-full NetForeignExchangeGain Monetary, duration, credit commentaryGuidance Only use this line item when net exchange gains (losses) are included in different line items in the statement of profit or loss depending on whether the amount reported for the period represents a net gain or a net loss. For example, Entity X states in its 20X1 financial statements that finance income includes a net exchange gain of CU 100 in the year 20X1 (20X0 nil) and that finance expenses include a net exchange loss of nil in 20X1 (CU 70 in 20X0). In other cases, use the line item “Foreign exchange gain (loss)” instead to tag net foreign exchange gains. IAS 1.35 Common practice, IAS 21.52 a Common practice
ifrs-full NetForeignExchangeGain Monetary, duration, credit documentation The net gain arising from exchange differences recognised in profit or loss, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Foreign exchange gain (loss)] IAS 1.35 Common practice, IAS 21.52 a Common practice
ifrs-full NetForeignExchangeLoss Monetary, duration, debit label Net foreign exchange loss IAS 1.35 Common practice, IAS 21.52 a Common practice
ifrs-full NetForeignExchangeLoss Monetary, duration, debit commentaryGuidance Only use this line item when net exchange gains (losses) are included in different line items in the statement of profit or loss depending on whether the amount reported for the period represents a net gain or a net loss. For example, Entity X states in its 20X1 financial statements that finance income includes a net exchange gain of CU 100 in the year 20X1 (20X0 nil) and that finance expenses include a net exchange loss of nil in 20X1 (CU 70 in 20X0). In other cases, use the line item “Foreign exchange gain (loss)” instead to tag net foreign exchange losses. IAS 1.35 Common practice, IAS 21.52 a Common practice
ifrs-full NetForeignExchangeLoss Monetary, duration, debit documentation The net loss arising from exchange differences recognised in profit or loss, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Foreign exchange gain (loss)] IAS 1.35 Common practice, IAS 21.52 a Common practice
ifrs-full NetInvestmentInFinanceLease Monetary, instant, debit label Net investment in finance lease IFRS 16.94 Disclosure
ifrs-full NetInvestmentInFinanceLease Monetary, instant, debit totalLabel Net investment in finance lease IFRS 16.94 Disclosure
ifrs-full NetInvestmentInFinanceLease Monetary, instant, debit documentation The gross investment in the finance lease discounted at the interest rate implicit in the lease. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset. Gross investment in the finance lease is the sum of: (a) the lease payments receivable by a lessor under a finance lease; and (b) any unguaranteed residual value accruing to the lessor. Interest rate implicit in the lease is the rate of interest that causes the present value of (a) the lease payments and (b) the unguaranteed residual value to equal to the sum of (i) the fair value of the underlying asset and (ii) the initial direct costs of the lessor. IFRS 16.94 Disclosure
ifrs-full NetLiabilitiesOrAssetsForRemainingCoverageExcludingLossComponentMember Member label Net liabilities or assets for remaining coverage excluding loss component [member] IFRS 17.100 a Disclosure
ifrs-full NetLiabilitiesOrAssetsForRemainingCoverageExcludingLossComponentMember Member documentation This member stands for the net liabilities or assets for the remaining coverage component, excluding any loss component. A liability for remaining coverage is an entity’s obligation to: (a) investigate and pay valid claims under existing insurance contracts for insured events that have not yet occurred (i.e. the obligation that relates to the unexpired portion of the insurance coverage); and (b) pay amounts under existing insurance contracts that are not included in (a) and that relate to: (i) insurance contract services not yet provided (i.e. the obligations that relate to future provision of insurance contract services); or (ii) any investment components or other amounts that are not related to the provision of insurance contract services and that have not been transferred to the liability for incurred claims. [Refer: Insurance contracts [domain]; Loss component [member]] IFRS 17.100 a Disclosure
ifrs-full NetMovementInDeferredTaxArisingFromRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss Monetary, duration, credit label Net movement in deferred tax arising from regulatory deferral account balances related to profit or loss IFRS 14.24 Disclosure, IFRS 14.B12 b Disclosure
ifrs-full NetMovementInDeferredTaxArisingFromRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss Monetary, duration, credit documentation The amount of the net movement in deferred tax arising from regulatory deferral account balances related to profit or loss. [Refer: Deferred tax asset associated with regulatory deferral account balances; Deferred tax liability associated with regulatory deferral account balances; Profit (loss)] IFRS 14.24 Disclosure, IFRS 14.B12 b Disclosure
ifrs-full NetMovementInOtherRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss Monetary, duration, credit label Net movement in other regulatory deferral account balances related to profit or loss IFRS 14.25 Common practice, IFRS 14.IE5 Common practice
ifrs-full NetMovementInOtherRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss Monetary, duration, credit documentation The amount of the net movement in regulatory deferral account balances related to profit or loss that the entity does not separately disclose in the same statement or note. [Refer: Net movement in regulatory deferral account balances related to profit or loss] IFRS 14.25 Common practice, IFRS 14.IE5 Common practice
ifrs-full NetMovementInRegulatoryDeferralAccountBalancesRelatedToOtherComprehensiveIncomeAbstract label Net movement in regulatory deferral account balances related to other comprehensive income [abstract]
ifrs-full NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss Monetary, duration, credit label Net movement in regulatory deferral account balances related to profit or loss IFRS 14.23 Disclosure, IFRS 14.35 Disclosure
ifrs-full NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss Monetary, duration, credit totalLabel Total net movement in regulatory deferral account balances related to profit or loss IFRS 14.23 Disclosure, IFRS 14.35 Disclosure
ifrs-full NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss Monetary, duration, credit documentation The amount of the net movement in regulatory deferral account balances related to profit or loss. [Refer: Regulatory deferral account balances [domain]; Profit (loss)] IFRS 14.23 Disclosure, IFRS 14.35 Disclosure
ifrs-full NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAbstract label Net movement in regulatory deferral account balances related to profit or loss [abstract]
ifrs-full NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTax Monetary, duration, credit label Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax IFRS 14.24 Disclosure, IFRS 14.B12 a Disclosure
ifrs-full NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTax Monetary, duration, credit totalLabel Total net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax IFRS 14.24 Disclosure, IFRS 14.B12 a Disclosure
ifrs-full NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTax Monetary, duration, credit documentation The amount of the net movement in regulatory deferral account balances related to profit or loss and the net movement in related deferred tax. [Refer: Net movement in regulatory deferral account balances related to profit or loss; Net movement in deferred tax arising from regulatory deferral account balances related to profit or loss] IFRS 14.24 Disclosure, IFRS 14.B12 a Disclosure
ifrs-full NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAbstract label Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax [abstract]
ifrs-full NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAttributableToNoncontrollingInterests Monetary, duration, credit label Net movement in regulatory deferral account balances related to profit or loss, attributable to non-controlling interests IFRS 14.B25 Disclosure
ifrs-full NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAttributableToNoncontrollingInterests Monetary, duration, credit documentation The amount of the net movement in regulatory deferral account balances related to profit or loss that is attributable to non-controlling interests. [Refer: Net movement in regulatory deferral account balances related to profit or loss; Non-controlling interests] IFRS 14.B25 Disclosure
ifrs-full NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossDirectlyAssociatedWithDiscontinuedOperation Monetary, duration, credit label Net movement in regulatory deferral account balances related to profit or loss directly associated with discontinued operation IFRS 14.25 Disclosure
ifrs-full NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossDirectlyAssociatedWithDiscontinuedOperation Monetary, duration, credit documentation The amount of the net movement in regulatory deferral account balances related to profit or loss that are directly associated with a discontinued operation. [Refer: Net movement in regulatory deferral account balances related to profit or loss; Discontinued operations [member]] IFRS 14.25 Disclosure
ifrs-full NetworkInfrastructureMember Member label Network infrastructure [member] IAS 16.37 Common practice
ifrs-full NetworkInfrastructureMember Member documentation This member stands for a class of property, plant and equipment representing network infrastructure. [Refer: Property, plant and equipment] IAS 16.37 Common practice
ifrs-full NewIFRSsAxis Axis label New IFRSs [axis] IAS 8.30 b Disclosure
ifrs-full NewIFRSsAxis Axis 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. IAS 8.30 b Disclosure
ifrs-full NewIFRSsDomain Domain [default] label New IFRSs [domain] IAS 8.30 b Disclosure
ifrs-full NewIFRSsDomain Domain [default] documentation This member stands for IFRSs that have been issued but are not yet effective. It also represents the standard value for the “New IFRSs” axis if no other member is used. [Refer: IFRSs [member]] IAS 8.30 b Disclosure
ifrs-full NewLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination Monetary, duration, credit label New liabilities, contingent liabilities recognised in business combination IFRS 3.B67 c Common practice
ifrs-full NewLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination Monetary, duration, credit documentation The amount recognised for new contingent liabilities recognised in a business combination. [Refer: Contingent liabilities recognised in business combination] IFRS 3.B67 c Common practice
ifrs-full NewOrAmendedIFRSStandardIsAppliedEarly True/False label New or amended IFRS Standard is applied early Expiry date 2026-01-01 IAS 1.139U Disclosure, Expiry date 2025-01-01 IAS 1.139V Disclosure, Expiry date 2025-01-01 IFRS 17.C1 Disclosure
ifrs-full NewOrAmendedIFRSStandardIsAppliedEarly True/False 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. Expiry date 2026-01-01 IAS 1.139U Disclosure, Expiry date 2025-01-01 IAS 1.139V Disclosure, Expiry date 2025-01-01 IFRS 17.C1 Disclosure
ifrs-full NewOrAmendedIFRSStandardIsAppliedEarly True/False documentation Indicates (true false) whether a new or amended IFRS Standard is applied earlier than its effective date. Expiry date 2026-01-01 IAS 1.139U Disclosure, Expiry date 2025-01-01 IAS 1.139V Disclosure, Expiry date 2025-01-01 IFRS 17.C1 Disclosure
ifrs-full NewProvisionsOtherProvisions Monetary, duration, credit label New provisions, other provisions IAS 37.84 b Common practice
ifrs-full NewProvisionsOtherProvisions Monetary, duration, credit documentation The amount recognised for new other provisions. [Refer: Other provisions] IAS 37.84 b Common practice
ifrs-full NewStandardsOrInterpretationsNotApplied True/False label New standards or interpretations not applied IAS 8.30 a Disclosure
ifrs-full NewStandardsOrInterpretationsNotApplied True/False 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. IAS 8.30 a Disclosure
ifrs-full NewStandardsOrInterpretationsNotApplied True/False documentation Indicates (true false) whether the entity has not applied a new IFRS that has been issued but is not yet effective. IAS 8.30 a Disclosure
ifrs-full NineYearsBeforeReportingYearMember Member label Nine years before reporting year [member] IFRS 17.130 Disclosure
ifrs-full NineYearsBeforeReportingYearMember Member documentation This member stands for a year that ended nine years before the end of the reporting year. IFRS 17.130 Disclosure
ifrs-full NominalAmountOfHedgingInstrument Decimal, instant label Nominal amount of hedging instrument IFRS 7.23B a Disclosure, IFRS 7.24A d Disclosure
ifrs-full NominalAmountOfHedgingInstrument Decimal, instant documentation The nominal amount of a hedging instrument. [Refer: Hedging instruments [domain]] IFRS 7.23B a Disclosure, IFRS 7.24A d Disclosure
ifrs-full NominalAmountOfHedgingInstrumentsInHedgingRelationshipsToWhichAmendmentsForInterestRateBenchmarkReformAreApplied Monetary, instant label Nominal amount of hedging instruments in hedging relationships to which amendments for interest rate benchmark reform are applied IFRS 7.24H e Disclosure
ifrs-full NominalAmountOfHedgingInstrumentsInHedgingRelationshipsToWhichAmendmentsForInterestRateBenchmarkReformAreApplied Monetary, instant commentaryGuidance A positive XBRL value should normally be entered for this element. IFRS 7.24H e Disclosure
ifrs-full NominalAmountOfHedgingInstrumentsInHedgingRelationshipsToWhichAmendmentsForInterestRateBenchmarkReformAreApplied Monetary, instant documentation The nominal amount of the hedging instruments in hedging relationships to which the entity is applying the exceptions in the scope of the amendments for interest rate benchmark reform. [Refer: Nominal amount of hedging instrument] IFRS 7.24H e Disclosure
ifrs-full NominalOrPrincipalAmountOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRisk Monetary, instant label Nominal or principal amount of financial instrument on discontinuation of measurement at fair value through profit or loss because credit derivative is used to manage credit risk IFRS 7.24G c Disclosure
ifrs-full NominalOrPrincipalAmountOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRisk Monetary, instant 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]] IFRS 7.24G c Disclosure
ifrs-full NominalOrPrincipalAmountOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRisk Monetary, instant documentation The nominal or principal amount of a financial instrument on discontinuation of its measurement at fair value through profit or loss, because a credit derivative is used to manage the credit risk of that financial instrument. [Refer: Credit risk [member]; Derivatives [member]; Classes of financial instruments [domain]] IFRS 7.24G c Disclosure
ifrs-full NonadjustingEventsAfterReportingPeriodAxis Axis label Non-adjusting events after reporting period [axis] IAS 10.21 Disclosure
ifrs-full NonadjustingEventsAfterReportingPeriodAxis Axis 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. IAS 10.21 Disclosure
ifrs-full NonadjustingEventsAfterReportingPeriodDomain Domain [default] label Non-adjusting events after reporting period [domain] IAS 10.21 Disclosure
ifrs-full NonadjustingEventsAfterReportingPeriodDomain Domain [default] documentation This member stands for events that occur between the end of the reporting period and the date when the financial statements are authorised for issue and are indicative of conditions that arose after the reporting period. It also represents the standard value for the “Non-adjusting events after reporting period” axis if no other member is used. IAS 10.21 Disclosure
ifrs-full NoncashAssetsDeclaredForDistributionToOwnersBeforeFinancialStatementsAuthorisedForIssue Monetary, instant, debit label Non-cash assets declared for distribution to owners before financial statements authorised for issue IFRIC 17.17 b Disclosure
ifrs-full NoncashAssetsDeclaredForDistributionToOwnersBeforeFinancialStatementsAuthorisedForIssue Monetary, instant, debit documentation The amount of non-cash assets declared for distribution as a dividend when the declaration date is after the end of the reporting period but before the financial statements are authorised for issue. IFRIC 17.17 b Disclosure
ifrs-full NoncashAssetsDeclaredForDistributionToOwnersBeforeFinancialStatementsAuthorisedForIssueAtFairValue Monetary, instant, debit label Non-cash assets declared for distribution to owners before financial statements authorised for issue, at fair value IFRIC 17.17 c Disclosure
ifrs-full NoncashAssetsDeclaredForDistributionToOwnersBeforeFinancialStatementsAuthorisedForIssueAtFairValue Monetary, instant, debit documentation The fair value of non-cash assets declared for distribution as a dividend when the declaration date is after the end of the reporting period but before the financial statements are authorised for issue. [Refer: At fair value [member]; Non-cash assets declared for distribution to owners before financial statements authorised for issue] IFRIC 17.17 c Disclosure
ifrs-full NoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral Monetary, instant, debit label Non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral IFRS 9.3.2.23 a Disclosure
ifrs-full NoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral Monetary, instant, debit documentation The amount of non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for which the transferee has the right by contract or custom to sell or repledge the collateral. IFRS 9.3.2.23 a Disclosure
ifrs-full NoncashEffectOfBusinessCombinationsSupplierFinanceArrangements Monetary, duration, credit label Non-cash effect of business combinations, supplier finance arrangements IAS 7.44H c Example
ifrs-full NoncashEffectOfBusinessCombinationsSupplierFinanceArrangements Monetary, duration, credit documentation The amount of non-cash effects of business combinations on financial liabilities that are part of a supplier finance arrangement. IAS 7.44H c Example
ifrs-full NoncashEffectOfExchangeDifferencesSupplierFinanceArrangements Monetary, duration, credit label Non-cash effect of exchange differences, supplier finance arrangements IAS 7.44H c Example
ifrs-full NoncashEffectOfExchangeDifferencesSupplierFinanceArrangements Monetary, duration, credit documentation The amount of non-cash effects of exchange differences on financial liabilities that are part of a supplier finance arrangement. IAS 7.44H c Example
ifrs-full NoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate Monetary, instant, credit label Non-controlling interest in acquiree recognised at acquisition date IFRS 3.B64 o (i) Disclosure
ifrs-full NoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate Monetary, instant, credit documentation The amount of non-controlling interest in the acquiree recognised at the acquisition date for business combinations in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date. [Refer: Total for all business combinations [member]] IFRS 3.B64 o (i) Disclosure
ifrs-full NoncontrollingInterests Monetary, instant, credit label Non-controlling interests IAS 1.54 q Disclosure, IFRS 10.22 Disclosure, IFRS 12.12 f Disclosure
ifrs-full NoncontrollingInterests Monetary, instant, credit documentation The amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. [Refer: Total for all subsidiaries [member]] IAS 1.54 q Disclosure, IFRS 10.22 Disclosure, IFRS 12.12 f Disclosure
ifrs-full NoncontrollingInterestsMember Member label Non-controlling interests [member] IAS 1.106 Disclosure
ifrs-full NoncontrollingInterestsMember Member documentation This member stands for equity in a subsidiary not attributable, directly or indirectly, to the parent. IAS 1.106 Disclosure
ifrs-full NoncurrentAccrualsAndNoncurrentDeferredIncomeIncludingNoncurrentContractLiabilities Monetary, instant, credit label Non-current accruals and non-current deferred income including non-current contract liabilities IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full NoncurrentAccrualsAndNoncurrentDeferredIncomeIncludingNoncurrentContractLiabilities Monetary, instant, credit totalLabel Total non-current accruals and non-current deferred income including non-current contract liabilities IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full NoncurrentAccrualsAndNoncurrentDeferredIncomeIncludingNoncurrentContractLiabilities Monetary, instant, credit documentation The amount of non-current accruals and non-current deferred income including non-current contract liabilities. [Refer: Accruals; Deferred income including contract liabilities] IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full NoncurrentAccrualsAndNoncurrentDeferredIncomeIncludingNoncurrentContractLiabilitiesAbstract label Non-current accruals and non-current deferred income including non-current contract liabilities [abstract]
ifrs-full NoncurrentAccruedIncomeIncludingNoncurrentContractAssets Monetary, instant, debit label Non-current accrued income including non-current contract assets IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full NoncurrentAccruedIncomeIncludingNoncurrentContractAssets Monetary, instant, debit totalLabel Total non-current accrued income including non-current contract assets IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full NoncurrentAccruedIncomeIncludingNoncurrentContractAssets Monetary, instant, debit documentation The amount of non-current accrued income including non-current contract assets. [Refer: Accrued income including contract assets] IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full NoncurrentAccruedIncomeIncludingNoncurrentContractAssetsAbstract label Non-current accrued income including non-current contract assets [abstract]
ifrs-full NoncurrentAccruedIncomeOtherThanNoncurrentContractAssets Monetary, instant, debit label Non-current accrued income other than non-current contract assets IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full NoncurrentAccruedIncomeOtherThanNoncurrentContractAssets Monetary, instant, debit documentation The amount of non-current accrued income other than non-current contract assets. [Refer: Accrued income other than contract assets] IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full NoncurrentAdvances Monetary, instant, credit label Non-current advances received, representing non-current contract liabilities for performance obligations satisfied at point in time IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full NoncurrentAdvances Monetary, instant, credit documentation The amount of non-current advances received representing non-current contract liabilities for performance obligations satisfied at a point in time. [Refer: Advances received, representing contract liabilities for performance obligations satisfied at point in time] IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full NoncurrentAssets Monetary, instant, debit label Non-current assets IAS 1.66 Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (ii) Disclosure
ifrs-full NoncurrentAssets Monetary, instant, debit totalLabel Total non-current assets IAS 1.66 Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (ii) Disclosure
ifrs-full NoncurrentAssets Monetary, instant, debit documentation The amount of assets that do not meet the definition of current assets. [Refer: Current assets] IAS 1.66 Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (ii) Disclosure
ifrs-full NoncurrentAssetsAbstract label Non-current assets [abstract]
ifrs-full NoncurrentAssetsHeldForSaleMember Member label Non-current assets held for sale [member] IFRS 13.94 Example, IFRS 13.IE60 Example, IFRS 5.38 Common practice
ifrs-full NoncurrentAssetsHeldForSaleMember Member documentation This member stands for non-current assets that are available for immediate sale in their present condition, subject only to terms that are usual and customary for sales of such assets, and for which sale is highly probable. [Refer: Non-current assets] IFRS 13.94 Example, IFRS 13.IE60 Example, IFRS 5.38 Common practice
ifrs-full NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForDistributionToOwners Monetary, instant, debit label Non-current assets or disposal groups classified as held for distribution to owners IFRS 5.38 Disclosure, IFRS 5.5A Disclosure
ifrs-full NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForDistributionToOwners Monetary, instant, debit documentation The amount of non-current assets or disposal groups classified as held for distribution to owners. [Refer: Non-current assets] IFRS 5.38 Disclosure, IFRS 5.5A Disclosure
ifrs-full NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSale Monetary, instant, debit label Non-current assets or disposal groups classified as held for sale IFRS 5.38 Disclosure
ifrs-full NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSale Monetary, instant, debit documentation The amount of non-current assets or disposal groups classified as held for sale. [Refer: Disposal groups classified as held for sale [member]] IFRS 5.38 Disclosure
ifrs-full NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleMember Member label Non-current assets or disposal groups classified as held for sale [member] IAS 36.127 Common practice
ifrs-full NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleMember Member documentation This member stands for non-current assets or disposal groups classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Non-current assets held for sale [member]] IAS 36.127 Common practice
ifrs-full NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners Monetary, instant, debit label Non-current assets or disposal groups classified as held for sale or as held for distribution to owners IAS 1.54 j Disclosure
ifrs-full NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners Monetary, instant, debit totalLabel Total non-current assets or disposal groups classified as held for sale or as held for distribution to owners IAS 1.54 j Disclosure
ifrs-full NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners Monetary, instant, debit documentation The amount of non-current assets or disposal groups classified as held for sale or as held for distribution to owners. [Refer: Non-current assets or disposal groups classified as held for distribution to owners; Non-current assets or disposal groups classified as held for sale] IAS 1.54 j Disclosure
ifrs-full NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwnersAbstract label Non-current assets or disposal groups classified as held for sale or as held for distribution to owners [abstract]
ifrs-full NoncurrentAssetsOtherThanFinancialInstrumentsDeferredTaxAssetsPostemploymentBenefitAssetsAndRightsArisingUnderInsuranceContracts Monetary, instant, debit label Non-current assets other than financial instruments, deferred tax assets, post-employment benefit assets, and rights arising under insurance contracts IFRS 8.33 b Disclosure
ifrs-full NoncurrentAssetsOtherThanFinancialInstrumentsDeferredTaxAssetsPostemploymentBenefitAssetsAndRightsArisingUnderInsuranceContracts Monetary, instant, debit documentation The amount of non-current assets other than financial instruments, deferred tax assets, post-employment benefit assets and rights arising under insurance contracts. [Refer: Deferred tax assets; Classes of financial instruments [domain]; Non-current assets] IFRS 8.33 b Disclosure
ifrs-full NoncurrentAssetsRecognisedAsOfAcquisitionDate Monetary, instant, debit label Non-current assets recognised as of acquisition date IFRS 3.B64 i Common practice
ifrs-full NoncurrentAssetsRecognisedAsOfAcquisitionDate Monetary, instant, debit documentation The amount recognised as of the acquisition date for non-current assets acquired in a business combination. [Refer: Non-current assets; Total for all business combinations [member]] IFRS 3.B64 i Common practice
ifrs-full NoncurrentBiologicalAssets Monetary, instant, debit label Non-current biological assets IAS 1.54 f Disclosure
ifrs-full NoncurrentBiologicalAssets Monetary, instant, debit documentation The amount of non-current biological assets. [Refer: Biological assets] IAS 1.54 f Disclosure
ifrs-full NoncurrentBiologicalAssetsMember Member label Non-current biological assets [member] IAS 41.50 Common practice
ifrs-full NoncurrentBiologicalAssetsMember Member documentation This member stands for non-current biological assets. [Refer: Biological assets] IAS 41.50 Common practice
ifrs-full NoncurrentContractAssets Monetary, instant, debit label Non-current contract assets IFRS 15.105 Disclosure
ifrs-full NoncurrentContractAssets Monetary, instant, debit documentation The amount of non-current contract assets. [Refer: Contract assets] IFRS 15.105 Disclosure
ifrs-full NoncurrentContractLiabilities Monetary, instant, credit label Non-current contract liabilities IFRS 15.105 Disclosure
ifrs-full NoncurrentContractLiabilities Monetary, instant, credit totalLabel Total non-current contract liabilities IFRS 15.105 Disclosure
ifrs-full NoncurrentContractLiabilities Monetary, instant, credit documentation The amount of non-current contract liabilities. [Refer: Contract liabilities] IFRS 15.105 Disclosure
ifrs-full NoncurrentContractLiabilitiesAbstract label Non-current contract liabilities [abstract]
ifrs-full NoncurrentContractLiabilitiesForPerformanceObligationsSatisfiedOverTime Monetary, instant, credit label Non-current contract liabilities for performance obligations satisfied over time IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full NoncurrentContractLiabilitiesForPerformanceObligationsSatisfiedOverTime Monetary, instant, credit documentation The amount of non-current contract liabilities for performance obligations satisfied over time. [Refer: Contract liabilities for performance obligations satisfied over time] IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full NoncurrentDebtInstrumentsIssued Monetary, instant, credit label Non-current debt instruments issued IAS 1.55 Common practice
ifrs-full NoncurrentDebtInstrumentsIssued Monetary, instant, credit documentation The amount of non-current debt instruments issued. [Refer: Debt instruments issued] IAS 1.55 Common practice
ifrs-full NoncurrentDeferredIncomeIncludingNoncurrentContractLiabilities Monetary, instant, credit label Non-current deferred income including non-current contract liabilities IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full NoncurrentDeferredIncomeIncludingNoncurrentContractLiabilities Monetary, instant, credit totalLabel Total non-current deferred income including non-current contract liabilities IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full NoncurrentDeferredIncomeIncludingNoncurrentContractLiabilities Monetary, instant, credit documentation The amount of non-current deferred income including non-current contract liabilities. [Refer: Deferred income including contract liabilities] IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full NoncurrentDeferredIncomeIncludingNoncurrentContractLiabilitiesAbstract label Non-current deferred income including non-current contract liabilities [abstract]
ifrs-full NoncurrentDeferredIncomeOtherThanNoncurrentContractLiabilities Monetary, instant, credit label Non-current deferred income other than non-current contract liabilities IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full NoncurrentDeferredIncomeOtherThanNoncurrentContractLiabilities Monetary, instant, credit documentation The amount of non-current deferred income other than non-current contract liabilities. [Refer: Deferred income other than contract liabilities] IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full NoncurrentDepositsFromCustomers Monetary, instant, credit label Non-current deposits from customers IAS 1.55 Common practice
ifrs-full NoncurrentDepositsFromCustomers Monetary, instant, credit documentation The amount of non-current deposits from customers. [Refer: Deposits from customers] IAS 1.55 Common practice
ifrs-full NoncurrentDerivativeFinancialAssets Monetary, instant, debit label Non-current derivative financial assets IAS 1.55 Common practice
ifrs-full NoncurrentDerivativeFinancialAssets Monetary, instant, debit documentation The amount of non-current derivative financial assets. [Refer: Derivative financial assets] IAS 1.55 Common practice
ifrs-full NoncurrentDerivativeFinancialLiabilities Monetary, instant, credit label Non-current derivative financial liabilities IAS 1.55 Common practice
ifrs-full NoncurrentDerivativeFinancialLiabilities Monetary, instant, credit documentation The amount of non-current derivative financial liabilities. [Refer: Derivative financial liabilities] IAS 1.55 Common practice
ifrs-full NoncurrentDividendPayables Monetary, instant, credit label Non-current dividend payables IAS 1.55 Common practice
ifrs-full NoncurrentDividendPayables Monetary, instant, credit documentation The amount of non-current dividend payables. [Refer: Dividend payables] IAS 1.55 Common practice
ifrs-full NoncurrentExciseTaxPayables Monetary, instant, credit label Non-current excise tax payables IAS 1.78 Common practice
ifrs-full NoncurrentExciseTaxPayables Monetary, instant, credit documentation The amount of non-current excise tax payables. [Refer: Excise tax payables] IAS 1.78 Common practice
ifrs-full NoncurrentFinanceLeaseReceivables Monetary, instant, debit label Non-current finance lease receivables IAS 1.55 Common practice
ifrs-full NoncurrentFinanceLeaseReceivables Monetary, instant, debit documentation The amount of non-current finance lease receivables. [Refer: Finance lease receivables] IAS 1.55 Common practice
ifrs-full NoncurrentFinancialAssets Monetary, instant, debit label Non-current financial assets IFRS 7.25 Disclosure
ifrs-full NoncurrentFinancialAssets Monetary, instant, debit totalLabel Total non-current financial assets IFRS 7.25 Disclosure
ifrs-full NoncurrentFinancialAssets Monetary, instant, debit documentation The amount of non-current financial assets. [Refer: Financial assets] IFRS 7.25 Disclosure
ifrs-full NoncurrentFinancialAssetsAtAmortisedCost Monetary, instant, debit label Non-current financial assets at amortised cost IFRS 7.8 f Disclosure
ifrs-full NoncurrentFinancialAssetsAtAmortisedCost Monetary, instant, debit documentation The amount of non-current financial assets measured at amortised cost. [Refer: Financial assets at amortised cost] IFRS 7.8 f Disclosure
ifrs-full NoncurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncome Monetary, instant, debit label Non-current financial assets at fair value through other comprehensive income IFRS 7.8 h Disclosure
ifrs-full NoncurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncome Monetary, instant, debit totalLabel Total non-current financial assets at fair value through other comprehensive income IFRS 7.8 h Disclosure
ifrs-full NoncurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncome Monetary, instant, debit documentation The amount of non-current financial assets at fair value through other comprehensive income. [Refer: Financial assets at fair value through other comprehensive income] IFRS 7.8 h Disclosure
ifrs-full NoncurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract label Non-current financial assets at fair value through other comprehensive income [abstract]
ifrs-full NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss Monetary, instant, debit label Non-current financial assets at fair value through profit or loss IFRS 7.8 a Disclosure
ifrs-full NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss Monetary, instant, debit totalLabel Total non-current financial assets at fair value through profit or loss IFRS 7.8 a Disclosure
ifrs-full NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss Monetary, instant, debit documentation The amount of non-current financial assets measured at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss] IFRS 7.8 a Disclosure
ifrs-full NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossAbstract label Non-current financial assets at fair value through profit or loss [abstract]
ifrs-full NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading Monetary, instant, debit label Non-current financial assets at fair value through profit or loss, classified as held for trading IAS 1.55 Common practice
ifrs-full NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading Monetary, instant, debit documentation The amount of non-current financial assets that are measured at fair value through profit or loss and that are classified as held for trading. [Refer: Financial assets at fair value through profit or loss, classified as held for trading] IAS 1.55 Common practice
ifrs-full NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition Monetary, instant, debit label Non-current financial assets at fair value through profit or loss, designated upon initial recognition or subsequently IFRS 7.8 a Disclosure
ifrs-full NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition Monetary, instant, debit documentation The amount of non-current financial assets measured at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently] IFRS 7.8 a Disclosure
ifrs-full NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue Monetary, instant, debit label Non-current financial assets at fair value through profit or loss, mandatorily measured at fair value IFRS 7.8 a Disclosure
ifrs-full NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue Monetary, instant, debit documentation The amount of non-current financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value] IFRS 7.8 a Disclosure
ifrs-full NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstruments Monetary, instant, debit label Non-current financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments IFRS 7.8 a Disclosure
ifrs-full NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstruments Monetary, instant, debit documentation The amount of non-current financial assets at fair value through profit or loss measured as such in accordance with the exemption for reacquisition of own equity instruments. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments] IFRS 7.8 a Disclosure
ifrs-full NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilities Monetary, instant, debit label Non-current financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities IFRS 7.8 a Disclosure
ifrs-full NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilities Monetary, instant, debit documentation The amount of non-current financial assets at fair value through profit or loss measured as such in accordance with the exemption for repurchase of own financial liabilities. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities] IFRS 7.8 a Disclosure
ifrs-full NoncurrentFinancialAssetsAvailableforsale Monetary, instant, debit label Non-current financial assets available-for-sale Expired 2023-01-01 IFRS 7.8 d Disclosure
ifrs-full NoncurrentFinancialAssetsAvailableforsale Monetary, instant, debit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.8 d Disclosure
ifrs-full NoncurrentFinancialAssetsAvailableforsale Monetary, instant, debit documentation The amount of non-current financial assets available-for-sale. [Refer: Financial assets available-for-sale; Non-current financial assets] Expired 2023-01-01 IFRS 7.8 d Disclosure
ifrs-full NoncurrentFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome Monetary, instant, debit label Non-current financial assets measured at fair value through other comprehensive income IFRS 7.8 h Disclosure
ifrs-full NoncurrentFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome Monetary, instant, debit documentation The amount of non-current financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income] IFRS 7.8 h Disclosure
ifrs-full NoncurrentFinancialLiabilities Monetary, instant, credit label Non-current financial liabilities IFRS 7.25 Disclosure
ifrs-full NoncurrentFinancialLiabilities Monetary, instant, credit totalLabel Total non-current financial liabilities IFRS 7.25 Disclosure
ifrs-full NoncurrentFinancialLiabilities Monetary, instant, credit documentation The amount of non-current financial liabilities. [Refer: Financial liabilities] IFRS 7.25 Disclosure
ifrs-full NoncurrentFinancialLiabilitiesAtAmortisedCost Monetary, instant, credit label Non-current financial liabilities at amortised cost IFRS 7.8 g Disclosure
ifrs-full NoncurrentFinancialLiabilitiesAtAmortisedCost Monetary, instant, credit documentation The amount of non-current financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost] IFRS 7.8 g Disclosure
ifrs-full NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss Monetary, instant, credit label Non-current financial liabilities at fair value through profit or loss IFRS 7.8 e Disclosure
ifrs-full NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss Monetary, instant, credit totalLabel Total non-current financial liabilities at fair value through profit or loss IFRS 7.8 e Disclosure
ifrs-full NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss Monetary, instant, credit documentation The amount of non-current financial liabilities measured at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss] IFRS 7.8 e Disclosure
ifrs-full NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract label Non-current financial liabilities at fair value through profit or loss [abstract]
ifrs-full NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading Monetary, instant, credit label Non-current financial liabilities at fair value through profit or loss, classified as held for trading IFRS 7.8 e Disclosure
ifrs-full NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading Monetary, instant, credit documentation The amount of non-current financial liabilities at fair value through profit or loss that meet the definition of held for trading. [Refer: Non-current financial liabilities at fair value through profit or loss] IFRS 7.8 e Disclosure
ifrs-full NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition Monetary, instant, credit label Non-current financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently IFRS 7.8 e Disclosure
ifrs-full NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition Monetary, instant, credit documentation The amount of non-current financial liabilities measured at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently] IFRS 7.8 e Disclosure
ifrs-full NoncurrentGovernmentGrants Monetary, instant, credit label Non-current government grants IAS 1.55 Common practice
ifrs-full NoncurrentGovernmentGrants Monetary, instant, credit documentation The amount of non-current government grants recognised on the statement of financial position as deferred income. [Refer: Government [member]; Government grants] IAS 1.55 Common practice
ifrs-full NoncurrentHeldtomaturityInvestments Monetary, instant, debit label Non-current held-to-maturity investments Expired 2023-01-01 IFRS 7.8 b Disclosure
ifrs-full NoncurrentHeldtomaturityInvestments Monetary, instant, debit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.8 b Disclosure
ifrs-full NoncurrentHeldtomaturityInvestments Monetary, instant, debit documentation The amount of non-current held-to-maturity investments. [Refer: Held-to-maturity investments] Expired 2023-01-01 IFRS 7.8 b Disclosure
ifrs-full NoncurrentInterestPayable Monetary, instant, credit label Non-current interest payable IAS 1.112 c Common practice
ifrs-full NoncurrentInterestPayable Monetary, instant, credit documentation The amount of non-current interest payable. [Refer: Interest payable] IAS 1.112 c Common practice
ifrs-full NoncurrentInterestReceivable Monetary, instant, debit label Non-current interest receivable IAS 1.112 c Common practice
ifrs-full NoncurrentInterestReceivable Monetary, instant, debit documentation The amount of non-current interest receivable. [Refer: Interest receivable] IAS 1.112 c Common practice
ifrs-full NoncurrentInventories Monetary, instant, debit label Non-current inventories IAS 1.54 g Disclosure
ifrs-full NoncurrentInventories Monetary, instant, debit documentation The amount of non-current inventories. [Refer: Inventories] IAS 1.54 g Disclosure
ifrs-full NoncurrentInventoriesArisingFromExtractiveActivitiesAbstract label Non-current inventories arising from extractive activities [abstract]
ifrs-full NoncurrentInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncome Monetary, instant, debit label Non-current investments in equity instruments designated at fair value through other comprehensive income IFRS 7.8 h Disclosure
ifrs-full NoncurrentInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncome Monetary, instant, debit documentation The amount of non-current investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income] IFRS 7.8 h Disclosure
ifrs-full NoncurrentInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod Monetary, instant, debit label Non-current investments other than investments accounted for using equity method IAS 1.55 Common practice
ifrs-full NoncurrentInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod Monetary, instant, debit documentation The amount of non-current investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method; Non-current assets; Investments other than investments accounted for using equity method] IAS 1.55 Common practice
ifrs-full NoncurrentLeaseLiabilities Monetary, instant, credit label Non-current lease liabilities IFRS 16.47 b Disclosure
ifrs-full NoncurrentLeaseLiabilities Monetary, instant, credit documentation The amount of non-current lease liabilities. [Refer: Lease liabilities] IFRS 16.47 b Disclosure
ifrs-full NoncurrentLeasePrepayments Monetary, instant, debit label Non-current lease prepayments IAS 1.55 Common practice
ifrs-full NoncurrentLeasePrepayments Monetary, instant, debit documentation The amount of non-current prepayments for leases. [Refer: Non-current prepayments] IAS 1.55 Common practice
ifrs-full NoncurrentLiabilities Monetary, instant, credit label Non-current liabilities IAS 1.69 Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (iv) Disclosure
ifrs-full NoncurrentLiabilities Monetary, instant, credit totalLabel Total non-current liabilities IAS 1.69 Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (iv) Disclosure
ifrs-full NoncurrentLiabilities Monetary, instant, credit documentation The amount of liabilities that do not meet the definition of current liabilities. [Refer: Current liabilities] IAS 1.69 Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (iv) Disclosure
ifrs-full NoncurrentLiabilitiesAbstract label Non-current liabilities [abstract]
ifrs-full NoncurrentLiabilitiesRecognisedAsOfAcquisitionDate (Monetary), instant, credit label Non-current liabilities recognised as of acquisition date IFRS 3.B64 i Common practice
ifrs-full NoncurrentLiabilitiesRecognisedAsOfAcquisitionDate (Monetary), instant, credit negatedLabel Non-current liabilities recognised as of acquisition date IFRS 3.B64 i Common practice
ifrs-full NoncurrentLiabilitiesRecognisedAsOfAcquisitionDate (Monetary), instant, credit documentation The amount recognised as of the acquisition date for non-current liabilities assumed in a business combination. [Refer: Non-current liabilities; Total for all business combinations [member]] IFRS 3.B64 i Common practice
ifrs-full NoncurrentLiabilitiesWithCovenantsMember Member label Non-current Liabilities with Covenants [member] Expiry date 2026-01-01 IAS 1.139W Disclosure
ifrs-full NoncurrentLiabilitiesWithCovenantsMember Member documentation This member stands for Noncurrent Liabilities with Covenants (Amendments to IAS 1) issued in October 2022. Expiry date 2026-01-01 IAS 1.139W Disclosure
ifrs-full NoncurrentLoansAndReceivables Monetary, instant, debit label Non-current loans and receivables Expired 2023-01-01 IFRS 7.8 c Disclosure
ifrs-full NoncurrentLoansAndReceivables Monetary, instant, debit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.8 c Disclosure
ifrs-full NoncurrentLoansAndReceivables Monetary, instant, debit documentation The amount of non-current loans and receivables. [Refer: Loans and receivables] Expired 2023-01-01 IFRS 7.8 c Disclosure
ifrs-full NoncurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral Monetary, instant, debit label Non-current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral IFRS 9.3.2.23 a Disclosure
ifrs-full NoncurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral Monetary, instant, debit documentation The amount of non-current non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for which the transferee has the right by contract or custom to sell or repledge the collateral. IFRS 9.3.2.23 a Disclosure
ifrs-full NoncurrentOreStockpiles Monetary, instant, debit label Non-current ore stockpiles IAS 2.37 Common practice
ifrs-full NoncurrentOreStockpiles Monetary, instant, debit documentation A classification of non-current inventory representing the amount of ore stockpiles. [Refer: Inventories] IAS 2.37 Common practice
ifrs-full NoncurrentPayables Monetary, instant, credit label Trade and other non-current payables IAS 1.54 k Disclosure
ifrs-full NoncurrentPayables Monetary, instant, credit totalLabel Total trade and other non-current payables IAS 1.54 k Disclosure
ifrs-full NoncurrentPayables Monetary, instant, credit documentation The amount of non-current trade payables and non-current other payables. [Refer: Other non-current payables; Non-current trade payables] IAS 1.54 k Disclosure
ifrs-full NoncurrentPayablesAbstract label Trade and other non-current payables [abstract]
ifrs-full NoncurrentPayablesForPurchaseOfEnergy Monetary, instant, credit label Non-current payables for purchase of energy IAS 1.78 Common practice
ifrs-full NoncurrentPayablesForPurchaseOfEnergy Monetary, instant, credit documentation The amount of non-current payables for the purchase of energy. [Refer: Payables for purchase of energy] IAS 1.78 Common practice
ifrs-full NoncurrentPayablesForPurchaseOfNoncurrentAssets Monetary, instant, credit label Non-current payables for purchase of non-current assets IAS 1.78 Common practice
ifrs-full NoncurrentPayablesForPurchaseOfNoncurrentAssets Monetary, instant, credit documentation The amount of non-current payables for the purchase of non-current assets. [Refer: Payables for purchase of non-current assets] IAS 1.78 Common practice
ifrs-full NoncurrentPayablesOnSocialSecurityAndTaxesOtherThanIncomeTax Monetary, instant, credit label Non-current payables on social security and taxes other than income tax IAS 1.78 Common practice
ifrs-full NoncurrentPayablesOnSocialSecurityAndTaxesOtherThanIncomeTax Monetary, instant, credit documentation The amount of non-current payables on social security and taxes other than incomes tax. [Refer: Payables on social security and taxes other than income tax] IAS 1.78 Common practice
ifrs-full NoncurrentPayablesToRelatedParties Monetary, instant, credit label Non-current payables to related parties IAS 1.78 Common practice
ifrs-full NoncurrentPayablesToRelatedParties Monetary, instant, credit documentation The amount of non-current payables due to related parties. [Refer: Total for all related parties [member]; Payables to related parties] IAS 1.78 Common practice
ifrs-full NoncurrentPayablesToTradeSuppliers Monetary, instant, credit label Non-current trade payables IAS 1.78 Common practice
ifrs-full NoncurrentPayablesToTradeSuppliers Monetary, instant, credit documentation The non-current amount of payment due to suppliers for goods and services used in the entity’s business. [Refer: Trade payables] IAS 1.78 Common practice
ifrs-full NoncurrentPortionOfNoncurrentBondsIssued Monetary, instant, credit label Non-current portion of non-current bonds issued IAS 1.112 c Common practice
ifrs-full NoncurrentPortionOfNoncurrentBondsIssued Monetary, instant, credit documentation The non-current portion of non-current bonds issued. [Refer: Bonds issued] IAS 1.112 c Common practice
ifrs-full NoncurrentPortionOfNoncurrentBorrowingsByTypeAbstract label Non-current portion of non-current borrowings, by type [abstract]
ifrs-full NoncurrentPortionOfNoncurrentCommercialPapersIssued Monetary, instant, credit label Non-current portion of non-current commercial papers issued IAS 1.112 c Common practice
ifrs-full NoncurrentPortionOfNoncurrentCommercialPapersIssued Monetary, instant, credit documentation The non-current portion of non-current commercial paper issued. [Refer: Commercial papers issued] IAS 1.112 c Common practice
ifrs-full NoncurrentPortionOfNoncurrentLoansReceived Monetary, instant, credit label Non-current portion of non-current loans received IAS 1.112 c Common practice
ifrs-full NoncurrentPortionOfNoncurrentLoansReceived Monetary, instant, credit documentation The non-current portion of non-current loans received. [Refer: Loans received] IAS 1.112 c Common practice
ifrs-full NoncurrentPortionOfNoncurrentNotesAndDebenturesIssued Monetary, instant, credit label Non-current portion of non-current notes and debentures issued IAS 1.112 c Common practice
ifrs-full NoncurrentPortionOfNoncurrentNotesAndDebenturesIssued Monetary, instant, credit documentation The non-current portion of non-current notes and debentures issued. [Refer: Notes and debentures issued] IAS 1.112 c Common practice
ifrs-full NoncurrentPortionOfNoncurrentSecuredBankLoansReceived Monetary, instant, credit label Non-current portion of non-current secured bank loans received IAS 1.112 c Common practice
ifrs-full NoncurrentPortionOfNoncurrentSecuredBankLoansReceived Monetary, instant, credit documentation The non-current portion of non-current secured bank loans received. [Refer: Secured bank loans received] IAS 1.112 c Common practice
ifrs-full NoncurrentPortionOfNoncurrentUnsecuredBankLoansReceived Monetary, instant, credit label Non-current portion of non-current unsecured bank loans received IAS 1.112 c Common practice
ifrs-full NoncurrentPortionOfNoncurrentUnsecuredBankLoansReceived Monetary, instant, credit documentation The non-current portion of non-current unsecured bank loans received. [Refer: Unsecured bank loans received] IAS 1.112 c Common practice
ifrs-full NoncurrentPortionOfOtherNoncurrentBorrowings Monetary, instant, credit label Non-current portion of other non-current borrowings IAS 1.112 c Common practice
ifrs-full NoncurrentPortionOfOtherNoncurrentBorrowings Monetary, instant, credit documentation The non-current portion of non-current other borrowings. [Refer: Other borrowings] IAS 1.112 c Common practice
ifrs-full NoncurrentPrepayments Monetary, instant, debit label Non-current prepayments IAS 1.78 b Example
ifrs-full NoncurrentPrepayments Monetary, instant, debit documentation The amount of non-current prepayments. [Refer: Prepayments] IAS 1.78 b Example
ifrs-full NoncurrentPrepaymentsAndNoncurrentAccruedIncomeIncludingNoncurrentContractAssets Monetary, instant, debit label Non-current prepayments and non-current accrued income including non-current contract assets IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full NoncurrentPrepaymentsAndNoncurrentAccruedIncomeIncludingNoncurrentContractAssets Monetary, instant, debit totalLabel Total non-current prepayments and non-current accrued income including non-current contract assets IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full NoncurrentPrepaymentsAndNoncurrentAccruedIncomeIncludingNoncurrentContractAssets Monetary, instant, debit documentation The amount of non-current prepayments and non-current accrued income including non-current contract assets. [Refer: Prepayments; Accrued income including contract assets] IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full NoncurrentPrepaymentsAndNoncurrentAccruedIncomeIncludingNoncurrentContractAssetsAbstract label Non-current prepayments and non-current accrued income including non-current contract assets [abstract]
ifrs-full NoncurrentPrepaymentsAndNoncurrentAccruedIncomeOtherThanNoncurrentContractAssets Monetary, instant, debit label Non-current prepayments and non-current accrued income other than non-current contract assets IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full NoncurrentPrepaymentsAndNoncurrentAccruedIncomeOtherThanNoncurrentContractAssets Monetary, instant, debit totalLabel Total non-current prepayments and non-current accrued income other than non-current contract assets IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full NoncurrentPrepaymentsAndNoncurrentAccruedIncomeOtherThanNoncurrentContractAssets Monetary, instant, debit documentation The amount of non-current prepayments and non-current accrued income, other than non-current contract assets. [Refer: Prepayments; Accrued income other than contract assets] IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full NoncurrentPrepaymentsAndNoncurrentAccruedIncomeOtherThanNoncurrentContractAssetsAbstract label Non-current prepayments and non-current accrued income other than non-current contract assets [abstract]
ifrs-full NoncurrentProgrammingAssets Monetary, instant, debit label Non-current programming assets IAS 1.55 Common practice
ifrs-full NoncurrentProgrammingAssets Monetary, instant, debit documentation The amount of non-current programming assets. [Refer: Programming assets] IAS 1.55 Common practice
ifrs-full NoncurrentProvisions Monetary, instant, credit label Non-current provisions IAS 1.54 l Disclosure
ifrs-full NoncurrentProvisions Monetary, instant, credit totalLabel Total non-current provisions IAS 1.54 l Disclosure
ifrs-full NoncurrentProvisions Monetary, instant, credit documentation The amount of non-current provisions, including provisions for employee benefits. [Refer: Provisions] IAS 1.54 l Disclosure
ifrs-full NoncurrentProvisionsAbstract label Non-current provisions [abstract]
ifrs-full NoncurrentProvisionsForEmployeeBenefits Monetary, instant, credit label Non-current provisions for employee benefits IAS 1.78 d Disclosure
ifrs-full NoncurrentProvisionsForEmployeeBenefits Monetary, instant, credit documentation The amount of non-current provisions for employee benefits. [Refer: Provisions for employee benefits] IAS 1.78 d Disclosure
ifrs-full NoncurrentReceivables Monetary, instant, debit label Trade and other non-current receivables IAS 1.54 h Disclosure, IAS 1.78 b Disclosure
ifrs-full NoncurrentReceivables Monetary, instant, debit totalLabel Total trade and other non-current receivables IAS 1.54 h Disclosure, IAS 1.78 b Disclosure
ifrs-full NoncurrentReceivables Monetary, instant, debit documentation The amount of non-current trade receivables and non-current other receivables. [Refer: Non-current trade receivables; Other non-current receivables] IAS 1.54 h Disclosure, IAS 1.78 b Disclosure
ifrs-full NoncurrentReceivablesAbstract label Trade and other non-current receivables [abstract]
ifrs-full NoncurrentReceivablesDueFromAssociates Monetary, instant, debit label Non-current receivables due from associates IAS 1.78 b Common practice
ifrs-full NoncurrentReceivablesDueFromAssociates Monetary, instant, debit documentation The amount of non-current receivables due from associates. [Refer: Total for all associates [member]] IAS 1.78 b Common practice
ifrs-full NoncurrentReceivablesDueFromJointVentures Monetary, instant, debit label Non-current receivables due from joint ventures IAS 1.78 b Common practice
ifrs-full NoncurrentReceivablesDueFromJointVentures Monetary, instant, debit documentation The amount of non-current receivables due from joint ventures. [Refer: Total for all joint ventures [member]] IAS 1.78 b Common practice
ifrs-full NoncurrentReceivablesDueFromRelatedParties Monetary, instant, debit label Non-current receivables due from related parties IAS 1.78 b Example
ifrs-full NoncurrentReceivablesDueFromRelatedParties Monetary, instant, debit documentation The amount of non-current receivables due from related parties. [Refer: Total for all related parties [member]] IAS 1.78 b Example
ifrs-full NoncurrentReceivablesFromContractsWithCustomers Monetary, instant, debit label Non-current receivables from contracts with customers IFRS 15.105 Disclosure
ifrs-full NoncurrentReceivablesFromContractsWithCustomers Monetary, instant, debit documentation The amount of non-current receivables from contracts with customers. [Refer: Receivables from contracts with customers] IFRS 15.105 Disclosure
ifrs-full NoncurrentReceivablesFromRentalOfProperties Monetary, instant, debit label Non-current receivables from rental of properties IAS 1.78 b Common practice
ifrs-full NoncurrentReceivablesFromRentalOfProperties Monetary, instant, debit documentation The amount of non-current receivables from rental of properties. [Refer: Receivables from rental of properties] IAS 1.78 b Common practice
ifrs-full NoncurrentReceivablesFromSaleOfProperties Monetary, instant, debit label Non-current receivables from sale of properties IAS 1.78 b Common practice
ifrs-full NoncurrentReceivablesFromSaleOfProperties Monetary, instant, debit documentation The amount of non-current receivables from sale of properties. [Refer: Receivables from sale of properties] IAS 1.78 b Common practice
ifrs-full NoncurrentReceivablesFromTaxesOtherThanIncomeTax Monetary, instant, debit label Non-current receivables from taxes other than income tax IAS 1.78 b Common practice
ifrs-full NoncurrentReceivablesFromTaxesOtherThanIncomeTax Monetary, instant, debit documentation The amount of non-current receivables from taxes other than income tax. [Refer: Receivables from taxes other than income tax] IAS 1.78 b Common practice
ifrs-full NoncurrentRecognisedAssetsDefinedBenefitPlan Monetary, instant, debit label Non-current net defined benefit asset IAS 1.55 Common practice
ifrs-full NoncurrentRecognisedAssetsDefinedBenefitPlan Monetary, instant, debit documentation The amount of non-current net defined benefit asset. [Refer: Net defined benefit asset] IAS 1.55 Common practice
ifrs-full NoncurrentRecognisedLiabilitiesDefinedBenefitPlan Monetary, instant, credit label Non-current net defined benefit liability IAS 1.55 Common practice
ifrs-full NoncurrentRecognisedLiabilitiesDefinedBenefitPlan Monetary, instant, credit documentation The amount of non-current net defined benefit liability. [Refer: Net defined benefit liability] IAS 1.55 Common practice
ifrs-full NoncurrentRefundsProvision Monetary, instant, credit label Non-current refunds provision IAS 37 – Example 4 Refunds policy Example, IAS 37.87 Example
ifrs-full NoncurrentRefundsProvision Monetary, instant, credit documentation The amount of non-current provision for refunds. [Refer: Refunds provision] IAS 37 – Example 4 Refunds policy Example, IAS 37.87 Example
ifrs-full NoncurrentRestrictedCashAndCashEquivalents Monetary, instant, debit label Non-current restricted cash and cash equivalents IAS 1.55 Common practice
ifrs-full NoncurrentRestrictedCashAndCashEquivalents Monetary, instant, debit documentation The amount of non-current restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents] IAS 1.55 Common practice
ifrs-full NoncurrentRetentionPayables Monetary, instant, credit label Non-current retention payables IAS 1.78 Common practice
ifrs-full NoncurrentRetentionPayables Monetary, instant, credit documentation The amount of non-current retention payables. [Refer: Retention payables] IAS 1.78 Common practice
ifrs-full NoncurrentTradeReceivables Monetary, instant, debit label Non-current trade receivables IAS 1.78 b Example
ifrs-full NoncurrentTradeReceivables Monetary, instant, debit documentation The amount of non-current trade receivables. [Refer: Trade receivables] IAS 1.78 b Example
ifrs-full NoncurrentValueAddedTaxPayables Monetary, instant, credit label Non-current value added tax payables IAS 1.78 Common practice
ifrs-full NoncurrentValueAddedTaxPayables Monetary, instant, credit documentation The amount of non-current value added tax payables. [Refer: Value added tax payables] IAS 1.78 Common practice
ifrs-full NoncurrentValueAddedTaxReceivables Monetary, instant, debit label Non-current value added tax receivables IAS 1.78 b Common practice
ifrs-full NoncurrentValueAddedTaxReceivables Monetary, instant, debit documentation The amount of non-current value added tax receivables. [Refer: Value added tax receivables] IAS 1.78 b Common practice
ifrs-full NoncurrentWarrantLiability Monetary, instant, credit label Non-current warrant liability IAS 1.55 Common practice
ifrs-full NoncurrentWarrantLiability Monetary, instant, credit documentation The amount of non-current warrant liabilities. [Refer: Warrant liability] IAS 1.55 Common practice
ifrs-full NonderivativeFinancialLiabilitiesUndiscountedCashFlows Monetary, instant, credit label Non-derivative financial liabilities, undiscounted cash flows IFRS 7.39 a Disclosure
ifrs-full NonderivativeFinancialLiabilitiesUndiscountedCashFlows Monetary, instant, credit documentation The amount of contractual undiscounted cash flows in relation to non-derivative financial liabilities. IFRS 7.39 a Disclosure
ifrs-full NondisclosureOfInformationRegardingContingentAsset True/False label Non-disclosure of information regarding contingent asset IAS 37.92 Disclosure
ifrs-full NondisclosureOfInformationRegardingContingentAsset True/False 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. IAS 37.92 Disclosure
ifrs-full NondisclosureOfInformationRegardingContingentAsset True/False documentation Indicates (true false) whether required information relating to a possible asset that arises from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within control of the entity is not disclosed. IAS 37.92 Disclosure
ifrs-full NondisclosureOfInformationRegardingContingentLiability True/False label Non-disclosure of information regarding contingent liability IAS 37.92 Disclosure
ifrs-full NondisclosureOfInformationRegardingContingentLiability True/False 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. IAS 37.92 Disclosure
ifrs-full NondisclosureOfInformationRegardingContingentLiability True/False documentation Indicates (true false) whether required information relating to a contingent liability is not disclosed by the entity. IAS 37.92 Disclosure
ifrs-full NondisclosureOfInformationRegardingProvision True/False label Non-disclosure of information regarding provision IAS 37.92 Disclosure
ifrs-full NondisclosureOfInformationRegardingProvision True/False 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. IAS 37.92 Disclosure
ifrs-full NondisclosureOfInformationRegardingProvision True/False documentation Indicates (true false) whether required information relating to a provision is not disclosed by the entity. IAS 37.92 Disclosure
ifrs-full NongovernmentCustomersMember Member label Non-government customers [member] IFRS 15.B89 c Example
ifrs-full NongovernmentCustomersMember Member documentation This member stands for non-government customers. [Refer: Government [member]] IFRS 15.B89 c Example
ifrs-full NonrecurringFairValueMeasurementMember Member label Non-recurring fair value measurement [member] IFRS 13.93 a Disclosure
ifrs-full NonrecurringFairValueMeasurementMember Member documentation This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position in particular circumstances. [Refer: IFRSs [member]] IFRS 13.93 a Disclosure
ifrs-full NonsubscriptionCirculationRevenue Monetary, duration, credit label Non-subscription circulation revenue IAS 1.112 c Common practice
ifrs-full NonsubscriptionCirculationRevenue Monetary, duration, credit documentation The amount of circulation revenue that is not derived from subscriptions. [Refer: Revenue; Circulation revenue] IAS 1.112 c Common practice
ifrs-full NotAllConsiderationFromContractsWithCustomersIsIncludedInDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligations True/False label Not all consideration from contracts with customers is included in disclosure of transaction price allocated to remaining performance obligations IFRS 15.122 Disclosure
ifrs-full NotAllConsiderationFromContractsWithCustomersIsIncludedInDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligations True/False 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. IFRS 15.122 Disclosure
ifrs-full NotAllConsiderationFromContractsWithCustomersIsIncludedInDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligations True/False documentation Indicates (true false) whether any consideration from contracts with customers is not included in the disclosure of the transaction price allocated to the remaining performance obligations. IFRS 15.122 Disclosure
ifrs-full NotesAndDebenturesIssued Monetary, instant, credit label Notes and debentures issued IAS 1.112 c Common practice
ifrs-full NotesAndDebenturesIssued Monetary, instant, credit documentation The amount of notes and debentures issued by the entity. IAS 1.112 c Common practice
ifrs-full NotesAndOtherExplanatoryInformationAbstract label Notes and other explanatory information [abstract]
ifrs-full NotInternallyGeneratedMember Member label Not internally generated [member] IAS 38.118 Disclosure
ifrs-full NotInternallyGeneratedMember Member documentation This member stands for items that have not been internally generated by the entity. IAS 38.118 Disclosure
ifrs-full NotionalAmount Monetary, instant label Notional amount IAS 1.112 c Common practice
ifrs-full NotionalAmount Monetary, instant 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]] IAS 1.112 c Common practice
ifrs-full NotionalAmount Monetary, instant documentation The nominal or face amount of a financial instrument, used to calculate payments made on that instrument. IAS 1.112 c Common practice
ifrs-full NotLaterThanOneMonthMember Member label Not later than one month [member] IFRS 7.B11 a Example, IFRS 7.B35 a Example, IFRS 7.IG31A Example
ifrs-full NotLaterThanOneMonthMember Member documentation This member stands for a time band of not later than one month. IFRS 7.B11 a Example, IFRS 7.B35 a Example, IFRS 7.IG31A Example
ifrs-full NotLaterThanOneYearMember Member label Not later than one year [member] IAS 1.61 a Disclosure, IFRS 16.94 Disclosure, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 7.IG31A Example
ifrs-full NotLaterThanOneYearMember Member documentation This member stands for a time band of not later than one year. IAS 1.61 a Disclosure, IFRS 16.94 Disclosure, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 7.IG31A Example
ifrs-full NotLaterThanThreeMonthsMember Member label Not later than three months [member] IAS 1.112 c Common practice
ifrs-full NotLaterThanThreeMonthsMember Member documentation This member stands for a time band of not later than three months. IAS 1.112 c Common practice
ifrs-full NotMeasuredAtFairValueInStatementOfFinancialPositionButForWhichFairValueIsDisclosedMember Member label Not measured at fair value in statement of financial position but for which fair value is disclosed [member] IFRS 13.97 Disclosure
ifrs-full NotMeasuredAtFairValueInStatementOfFinancialPositionButForWhichFairValueIsDisclosedMember Member documentation This member stands for items not measured at fair value in the statement of financial position but for which fair value is disclosed. [Refer: At fair value [member]] IFRS 13.97 Disclosure
ifrs-full NumberAndAverageNumberOfEmployeesAbstract label Number and average number of employees [abstract]
ifrs-full NumberOfDaysBetweenInvoiceDateAndPaymentDueDateForFinancialLiabilitiesThatArePartOfSupplierFinanceArrangements Duration label Number of days between invoice date and payment due date for financial liabilities that are part of supplier finance arrangements IAS 7.44H b (iii) Disclosure
ifrs-full NumberOfDaysBetweenInvoiceDateAndPaymentDueDateForFinancialLiabilitiesThatArePartOfSupplierFinanceArrangements Duration periodEndLabel Number of days between invoice date and payment due date for financial liabilities that are part of supplier finance arrangements at end of period IAS 7.44H b (iii) Disclosure
ifrs-full NumberOfDaysBetweenInvoiceDateAndPaymentDueDateForFinancialLiabilitiesThatArePartOfSupplierFinanceArrangements Duration periodStartLabel Number of days between invoice date and payment due date for financial liabilities that are part of supplier finance arrangements at beginning of period IAS 7.44H b (iii) Disclosure
ifrs-full NumberOfDaysBetweenInvoiceDateAndPaymentDueDateForFinancialLiabilitiesThatArePartOfSupplierFinanceArrangements Duration documentation The number of days between invoice date and payment due date for financial liabilities that are part of a supplier finance arrangement. IAS 7.44H b (iii) Disclosure
ifrs-full NumberOfDaysBetweenInvoiceDateAndPaymentDueDateForTradePayablesThatAreNotPartOfSupplierFinanceArrangements Duration label Number of days between invoice date and payment due date for trade payables that are not part of supplier finance arrangements IAS 7.44H b (iii) Disclosure
ifrs-full NumberOfDaysBetweenInvoiceDateAndPaymentDueDateForTradePayablesThatAreNotPartOfSupplierFinanceArrangements Duration periodEndLabel Number of days between invoice date and payment due date for trade payables that are not part of supplier finance arrangements at end of period IAS 7.44H b (iii) Disclosure
ifrs-full NumberOfDaysBetweenInvoiceDateAndPaymentDueDateForTradePayablesThatAreNotPartOfSupplierFinanceArrangements Duration periodStartLabel Number of days between invoice date and payment due date for trade payables that are not part of supplier finance arrangements at beginning of period IAS 7.44H b (iii) Disclosure
ifrs-full NumberOfDaysBetweenInvoiceDateAndPaymentDueDateForTradePayablesThatAreNotPartOfSupplierFinanceArrangements Duration documentation The number of days between invoice date and payment due date for comparable trade payables that are not part of a supplier finance arrangement. IAS 7.44H b (iii) Disclosure
ifrs-full NumberOfEmployees Decimal, instant label Number of employees IAS 1.112 c Common practice
ifrs-full NumberOfEmployees Decimal, instant documentation The number of personnel employed by the entity at a date. IAS 1.112 c Common practice
ifrs-full NumberOfInstrumentsGrantedInSharebasedPaymentArrangement Decimal, duration label Number of instruments granted in share-based payment arrangement IFRS 2.45 a Example, IFRS 2.IG23 Example
ifrs-full NumberOfInstrumentsGrantedInSharebasedPaymentArrangement Decimal, duration documentation The number of instruments granted in share-based payment arrangement. IFRS 2.45 a Example, IFRS 2.IG23 Example
ifrs-full NumberOfInstrumentsOrInterestsIssuedOrIssuable Decimal, instant label Number of instruments or interests issued or issuable IFRS 3.B64 f (iv) Disclosure
ifrs-full NumberOfInstrumentsOrInterestsIssuedOrIssuable Decimal, instant documentation The number of instruments or interests issued or issuable at acquisition date for equity interests of the acquirer transferred as consideration in a business combination. IFRS 3.B64 f (iv) Disclosure
ifrs-full NumberOfInstrumentsOtherEquityInstrumentsGranted Decimal, duration label Number of other equity instruments granted in share-based payment arrangement IFRS 2.45 Common practice, IFRS 2.47 b Disclosure
ifrs-full NumberOfInstrumentsOtherEquityInstrumentsGranted Decimal, duration documentation The number of other equity instruments (i.e. other than share options) granted in a share-based payment arrangement. IFRS 2.45 Common practice, IFRS 2.47 b Disclosure
ifrs-full NumberOfInstrumentsThatAreAntidilutiveInPeriodPresented Decimal, duration label Number of instruments that are antidilutive in period presented IAS 33.70 c Disclosure
ifrs-full NumberOfInstrumentsThatAreAntidilutiveInPeriodPresented Decimal, duration documentation Number of (units of) instruments that are antidilutive in the period presented. IAS 33.70 c Disclosure
ifrs-full NumberOfLivingAnimals Decimal, instant label Number of living animals IAS 41.46 b (i) Common practice
ifrs-full NumberOfLivingAnimals Decimal, instant documentation The number of entity’s living animals. IAS 41.46 b (i) Common practice
ifrs-full NumberOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement Decimal, instant label Number of other equity instruments exercisable in share-based payment arrangement IFRS 2.45 Common practice
ifrs-full NumberOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement Decimal, instant documentation The number of other equity instruments (i.e. other than share options) exercisable in a share-based payment arrangement. IFRS 2.45 Common practice
ifrs-full NumberOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement Decimal, duration label Number of other equity instruments exercised or vested in share-based payment arrangement IFRS 2.45 Common practice
ifrs-full NumberOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement Decimal, duration documentation The number of other equity instruments (i.e. other than share options) exercised or vested in a share-based payment arrangement. IFRS 2.45 Common practice
ifrs-full NumberOfOtherEquityInstrumentsExpiredInSharebasedPaymentArrangement Decimal, duration label Number of other equity instruments expired in share-based payment arrangement IFRS 2.45 Common practice
ifrs-full NumberOfOtherEquityInstrumentsExpiredInSharebasedPaymentArrangement Decimal, duration documentation The number of other equity instruments (i.e. other than share options) expired in a share-based payment arrangement. IFRS 2.45 Common practice
ifrs-full NumberOfOtherEquityInstrumentsForfeitedInSharebasedPaymentArrangement Decimal, duration label Number of other equity instruments forfeited in share-based payment arrangement IFRS 2.45 Common practice
ifrs-full NumberOfOtherEquityInstrumentsForfeitedInSharebasedPaymentArrangement Decimal, duration documentation The number of other equity instruments (i.e. other than share options) forfeited in a share-based payment arrangement. IFRS 2.45 Common practice
ifrs-full NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement Decimal, instant label Number of other equity instruments outstanding in share-based payment arrangement IFRS 2.45 Common practice
ifrs-full NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement Decimal, instant periodEndLabel Number of other equity instruments outstanding in share-based payment arrangement at end of period IFRS 2.45 Common practice
ifrs-full NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement Decimal, instant periodStartLabel Number of other equity instruments outstanding in share-based payment arrangement at beginning of period IFRS 2.45 Common practice
ifrs-full NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement Decimal, instant documentation The number of other equity instruments (i.e. other than share options) outstanding in a share-based payment arrangement. IFRS 2.45 Common practice
ifrs-full NumberOfOtherParticipantsOfRetirementBenefitPlan Decimal, duration label Number of other participants of retirement benefit plan IAS 26.36 b Disclosure
ifrs-full NumberOfOtherParticipantsOfRetirementBenefitPlan Decimal, duration documentation The number of other participants in a retirement benefit plan. IAS 26.36 b Disclosure
ifrs-full NumberOfOutstandingShareOptions Decimal, instant label Number of share options outstanding in share-based payment arrangement IFRS 2.45 b (vi) Disclosure, IFRS 2.45 b (i) Disclosure, IFRS 2.45 d Disclosure
ifrs-full NumberOfOutstandingShareOptions Decimal, instant periodEndLabel Number of share options outstanding in share-based payment arrangement at end of period IFRS 2.45 b (vi) Disclosure, IFRS 2.45 b (i) Disclosure, IFRS 2.45 d Disclosure
ifrs-full NumberOfOutstandingShareOptions Decimal, instant periodStartLabel Number of share options outstanding in share-based payment arrangement at beginning of period IFRS 2.45 b (vi) Disclosure, IFRS 2.45 b (i) Disclosure, IFRS 2.45 d Disclosure
ifrs-full NumberOfOutstandingShareOptions Decimal, instant documentation The number of share options outstanding in a share-based payment arrangement. IFRS 2.45 b (vi) Disclosure, IFRS 2.45 b (i) Disclosure, IFRS 2.45 d Disclosure
ifrs-full NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits Decimal, duration label Number of participants of retirement benefit plan receiving benefits IAS 26.36 b Disclosure
ifrs-full NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits Decimal, duration documentation The number of participants in a retirement benefit plan receiving benefits. IAS 26.36 b Disclosure
ifrs-full NumberOfPotentialOrdinarySharesThatAreAntidilutiveInPeriodPresented Shares label Number of potential ordinary shares that are antidilutive in period presented IAS 33.70 c Common practice
ifrs-full NumberOfPotentialOrdinarySharesThatAreAntidilutiveInPeriodPresented Shares documentation Number of potential ordinary shares that are antidilutive in the period presented. IAS 33.70 c Common practice
ifrs-full NumberOfShareOptionsExercisableInSharebasedPaymentArrangement Decimal, instant label Number of share options exercisable in share-based payment arrangement IFRS 2.45 b (vii) Disclosure
ifrs-full NumberOfShareOptionsExercisableInSharebasedPaymentArrangement Decimal, instant documentation The number of share options exercisable in a share-based payment arrangement. IFRS 2.45 b (vii) Disclosure
ifrs-full NumberOfShareOptionsExercisedInSharebasedPaymentArrangement Decimal, duration label Number of share options exercised in share-based payment arrangement IFRS 2.45 b (iv) Disclosure
ifrs-full NumberOfShareOptionsExercisedInSharebasedPaymentArrangement Decimal, duration documentation The number of share options exercised in a share-based payment arrangement. IFRS 2.45 b (iv) Disclosure
ifrs-full NumberOfShareOptionsExpiredInSharebasedPaymentArrangement Decimal, duration label Number of share options expired in share-based payment arrangement IFRS 2.45 b (v) Disclosure
ifrs-full NumberOfShareOptionsExpiredInSharebasedPaymentArrangement Decimal, duration documentation The number of share options expired in a share-based payment arrangement. IFRS 2.45 b (v) Disclosure
ifrs-full NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement Decimal, duration label Number of share options forfeited in share-based payment arrangement IFRS 2.45 b (iii) Disclosure
ifrs-full NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement Decimal, duration documentation The number of share options forfeited in a share-based payment arrangement. IFRS 2.45 b (iii) Disclosure
ifrs-full NumberOfShareOptionsGrantedInSharebasedPaymentArrangement Decimal, duration label Number of share options granted in share-based payment arrangement IFRS 2.45 b (ii) Disclosure
ifrs-full NumberOfShareOptionsGrantedInSharebasedPaymentArrangement Decimal, duration documentation The number of share options granted in a share-based payment arrangement. IFRS 2.45 b (ii) Disclosure
ifrs-full NumberOfSharesAuthorised Shares label Number of shares authorised IAS 1.79 a (i) Disclosure
ifrs-full NumberOfSharesAuthorised Shares documentation The number of shares authorised. IAS 1.79 a (i) Disclosure
ifrs-full NumberOfSharesIssued Shares label Number of shares issued IAS 1.106 d Common practice
ifrs-full NumberOfSharesIssued Shares totalLabel Total number of shares issued IAS 1.106 d Common practice
ifrs-full NumberOfSharesIssued Shares documentation The number of shares issued by the entity. IAS 1.106 d Common practice
ifrs-full NumberOfSharesIssuedAbstract label Number of shares issued [abstract]
ifrs-full NumberOfSharesIssuedAndFullyPaid Shares label Number of shares issued and fully paid IAS 1.79 a (ii) Disclosure
ifrs-full NumberOfSharesIssuedAndFullyPaid Shares documentation The number of shares issued by the entity, for which full payment has been received. IAS 1.79 a (ii) Disclosure
ifrs-full NumberOfSharesIssuedButNotFullyPaid Shares label Number of shares issued but not fully paid IAS 1.79 a (ii) Disclosure
ifrs-full NumberOfSharesIssuedButNotFullyPaid Shares documentation The number of shares issued by the entity, for which full payment has not been received. IAS 1.79 a (ii) Disclosure
ifrs-full NumberOfSharesOutstanding Shares label Number of shares outstanding IAS 1.79 a (iv) Disclosure
ifrs-full NumberOfSharesOutstanding Shares periodEndLabel Number of shares outstanding at end of period IAS 1.79 a (iv) Disclosure
ifrs-full NumberOfSharesOutstanding Shares periodStartLabel Number of shares outstanding at beginning of period IAS 1.79 a (iv) Disclosure
ifrs-full NumberOfSharesOutstanding Shares documentation The number of shares that have been authorised and issued, reduced by treasury shares held. [Refer: Treasury shares] IAS 1.79 a (iv) Disclosure
ifrs-full NumberOfSharesRepresentedByOneDepositaryReceipt Pure label Number of shares represented by one depositary receipt IAS 1.112 c Common practice
ifrs-full NumberOfSharesRepresentedByOneDepositaryReceipt Pure documentation The number of shares represented by one depositary receipt. IAS 1.112 c Common practice
ifrs-full OccupancyExpense Monetary, duration, debit label Occupancy expense IAS 1.85 Common practice
ifrs-full OccupancyExpense Monetary, duration, debit documentation The amount of expense arising from occupancy services received by the entity. IAS 1.85 Common practice
ifrs-full OfficeEquipment Monetary, instant, debit label Office equipment IAS 16.37 h Example
ifrs-full OfficeEquipment Monetary, instant, debit documentation The amount of property, plant and equipment representing equipment used to support office functions, not specifically used in the production process. [Refer: Property, plant and equipment] IAS 16.37 h Example
ifrs-full OfficeEquipmentMember Member label Office equipment [member] IAS 16.37 h Example
ifrs-full OfficeEquipmentMember Member documentation This member stands for a class of property, plant and equipment representing equipment used to support office functions, not specifically used in the production process. [Refer: Property, plant and equipment] IAS 16.37 h Example
ifrs-full OilAndGasAssets Monetary, instant, debit label Oil and gas assets IAS 16.37 Common practice
ifrs-full OilAndGasAssets Monetary, instant, debit documentation The amount of assets related to the exploration, evaluation, development or production of oil and gas. IAS 16.37 Common practice
ifrs-full OilAndGasAssetsMember Member label Oil and gas assets [member] IAS 16.37 Common practice
ifrs-full OilAndGasAssetsMember Member documentation This member stands for oil and gas assets. [Refer: Oil and gas assets] IAS 16.37 Common practice
ifrs-full OnDemandMember Member label On demand [member] IAS 1.112 c Common practice
ifrs-full OnDemandMember Member documentation This member stands for an on demand time band. IAS 1.112 c Common practice
ifrs-full OnerousContractsContingentLiabilityMember Member label Onerous contracts contingent liability [member] IAS 37.88 Example
ifrs-full OnerousContractsContingentLiabilityMember Member documentation This member stands for a contingent liability for onerous contracts. An onerous contract is a contract in which the unavoidable costs of meeting the obligation under the contract exceed the economic benefits expected to be received under it. [Refer: Classes of contingent liabilities [domain]] IAS 37.88 Example
ifrs-full OnerousContractsProvision Monetary, instant, credit label Onerous contracts provision IAS 37.66 Example
ifrs-full OnerousContractsProvision Monetary, instant, credit totalLabel Total onerous contracts provision IAS 37.66 Example
ifrs-full OnerousContractsProvision Monetary, instant, credit documentation The amount of provision for onerous contracts. An onerous contract is a contract in which the unavoidable costs of meeting the obligation under the contract exceed the economic benefits expected to be received under it. [Refer: Other provisions] IAS 37.66 Example
ifrs-full OnerousContractsProvisionAbstract label Onerous contracts provision [abstract]
ifrs-full OnerousContractsProvisionMember Member label Onerous contracts provision [member] IAS 37.66 Example
ifrs-full OnerousContractsProvisionMember Member documentation This member stands for a provision for onerous contracts. [Refer: Onerous contracts provision] IAS 37.66 Example
ifrs-full OneYearBeforeReportingYearMember Member label One year before reporting year [member] IFRS 17.130 Disclosure
ifrs-full OneYearBeforeReportingYearMember Member documentation This member stands for a year that ended one year before the end of the reporting year. IFRS 17.130 Disclosure
ifrs-full OpeningBalanceAfterAdjustmentCumulativeEffectAtDateOfInitialApplicationMember Member label Opening balance after adjustment, cumulative effect at date of initial application [member] IAS 1.106 Common practice
ifrs-full OpeningBalanceAfterAdjustmentCumulativeEffectAtDateOfInitialApplicationMember Member documentation This member indicates the opening balance after the cumulative effect adjustment in the financial statements at the date of initial application of a new or amended IFRS Standard. IAS 1.106 Common practice
ifrs-full OpeningBalanceBeforeAdjustmentCumulativeEffectAtDateOfInitialApplicationMember Member [default] label Opening balance before adjustment, cumulative effect at date of initial application [member] IAS 1.106 Common practice
ifrs-full OpeningBalanceBeforeAdjustmentCumulativeEffectAtDateOfInitialApplicationMember Member [default] documentation This member indicates the opening balance before the cumulative effect adjustment in the financial statements at the date of initial application of a new or amended IFRS Standard. It also represents the standard value for the “Cumulative effect at date of initial application” axis if no other member is used. IAS 1.106 Common practice
ifrs-full OperatingExpense Monetary, duration, debit label Operating expense IAS 1.85 Common practice
ifrs-full OperatingExpense Monetary, duration, debit documentation The amount of all operating expenses. IAS 1.85 Common practice
ifrs-full OperatingExpenseExcludingCostOfSales Monetary, duration, debit label Operating expense excluding cost of sales IAS 1.85 Common practice
ifrs-full OperatingExpenseExcludingCostOfSales Monetary, duration, debit documentation The amount of operating expense excluding the cost of sales. [Refer: Cost of sales] IAS 1.85 Common practice
ifrs-full OperatingLeaseIncome Monetary, duration, credit label Operating lease income IFRS 16.90 b Disclosure
ifrs-full OperatingLeaseIncome Monetary, duration, credit documentation The amount of operating lease income. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. IFRS 16.90 b Disclosure
ifrs-full OperatingSegmentsMember Member label Operating segments [member] IFRS 8.28 Disclosure
ifrs-full OperatingSegmentsMember Member documentation This member stands for operating segments. An operating segment is a component of an entity: (a) that engages in business activities from which it may earn revenues and incur expenses (including revenues and expenses relating to transactions with other components of the same entity); (b) whose operating results are regularly reviewed by the entity’s chief operating decision maker to make decisions about resources to be allocated to the segment and assess its performance; and (c) for which discrete financial information is available. [Refer: Revenue] IFRS 8.28 Disclosure
ifrs-full OptionContractMember Member label Option contract [member] IAS 1.112 c Common practice
ifrs-full OptionContractMember Member documentation This member stands for a derivative financial instrument that gives the holder the right, but not the obligation, to purchase or sell an underlying asset for a specified price determined in advance. [Refer: Derivatives [member]] IAS 1.112 c Common practice
ifrs-full OptionPricingModelMember Member label Option pricing model [member] IFRS 13.B11 b Example, IFRS 13.IE63 Example
ifrs-full OptionPricingModelMember Member documentation This member stands for a specific valuation technique consistent with the income approach that involves analysing future amounts with option pricing models, such as the Black-Scholes-Merton formula or a binominal model (i.e. a lattice model), that incorporate present value techniques and reflect both the time value and intrinsic value of an option. [Refer: Income approach [member]] IFRS 13.B11 b Example, IFRS 13.IE63 Example
ifrs-full OrdinarySharesMember Member label Ordinary shares [member] IAS 1.79 a Common practice
ifrs-full OrdinarySharesMember Member documentation This member stands for equity instruments that are subordinate to all other classes of equity instruments. IAS 1.79 a Common practice
ifrs-full OriginalAssetsBeforeTransfer Monetary, instant, debit label Original assets before transfer IFRS 7.42D f Disclosure
ifrs-full OriginalAssetsBeforeTransfer Monetary, instant, debit documentation The amount of the original assets before transfer for transferred assets that the entity continues to recognise to the extent of its continuing involvement. IFRS 7.42D f Disclosure
ifrs-full OtherAdjustmentsForNoncashItems Monetary, duration, debit label Other adjustments for non-cash items IAS 7.20 b Common practice
ifrs-full OtherAdjustmentsForNoncashItems Monetary, duration, debit documentation Adjustments for non-cash items to reconcile profit (loss) to net cash flow from (used in) operating activities that the entity does not separately disclose in the same statement or note. [Refer: Profit (loss)] IAS 7.20 b Common practice
ifrs-full OtherAdjustmentsForWhichCashEffectsAreInvestingOrFinancingCashFlow Monetary, duration, debit label Other adjustments for which cash effects are investing or financing cash flow IAS 7.20 c Common practice
ifrs-full OtherAdjustmentsForWhichCashEffectsAreInvestingOrFinancingCashFlow Monetary, duration, debit documentation Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities for which cash effects are investing or financing cash flow, that the entity does not separately disclose in the same statement or note. [Refer: Profit (loss)] IAS 7.20 c Common practice
ifrs-full OtherAdjustmentsToReconcileProfitLoss Monetary, duration, debit label Other adjustments to reconcile profit (loss) IAS 7.20 Disclosure
ifrs-full OtherAdjustmentsToReconcileProfitLoss Monetary, duration, debit documentation Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities that the entity does not separately disclose in the same statement or note. [Refer: Adjustments to reconcile profit (loss)] IAS 7.20 Disclosure
ifrs-full OtherAntidilutiveInstrumentsMember Member label Other antidilutive instruments [member] IAS 33.70 c Common practice
ifrs-full OtherAntidilutiveInstrumentsMember Member documentation This member stands for a class of antidilutive instrument representing antidilutive instrument that the entity does not separately disclose in the same statement or note. IAS 33.70 c Common practice
ifrs-full OtherAssets Monetary, instant, debit label Other assets IAS 1.55 Common practice
ifrs-full OtherAssets Monetary, instant, debit documentation The amount of assets that the entity does not separately disclose in the same statement or note. IAS 1.55 Common practice
ifrs-full OtherAssetsAmountContributedToFairValueOfPlanAssets Monetary, instant, debit label Other assets, amount contributed to fair value of plan assets IAS 19.142 Common practice
ifrs-full OtherAssetsAmountContributedToFairValueOfPlanAssets Monetary, instant, debit documentation The amount other types of assets not separately disclosed contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] IAS 19.142 Common practice
ifrs-full OtherAssetsMember Member label Other assets [member] IFRS 16.53 Example
ifrs-full OtherAssetsMember Member documentation This member stands for assets that the entity does not separately disclose in the same statement or note. IFRS 16.53 Example
ifrs-full OtherAssetsPercentageContributedToFairValueOfPlanAssets Percent label Other assets, percentage contributed to fair value of plan assets IAS 19.142 Common practice
ifrs-full OtherAssetsPercentageContributedToFairValueOfPlanAssets Percent documentation The percentage other types of assets not separately disclosed contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] [Contrast: Other assets, amount contributed to fair value of plan assets] IAS 19.142 Common practice
ifrs-full OtherBorrowings Monetary, instant, credit label Other borrowings IAS 1.112 c Common practice
ifrs-full OtherBorrowings Monetary, instant, credit documentation The amount of borrowings that the entity does not separately disclose in the same statement or note. [Refer: Borrowings] IAS 1.112 c Common practice
ifrs-full OtherCashAndCashEquivalents Monetary, instant, debit label Other cash and cash equivalents IAS 7.45 Common practice
ifrs-full OtherCashAndCashEquivalents Monetary, instant, debit documentation The amount of cash and cash equivalents that the entity does not separately disclose in the same statement or note. [Refer: Cash and cash equivalents] IAS 7.45 Common practice
ifrs-full OtherCashPaymentsFromOperatingActivities (Monetary), duration, credit label Other cash payments from operating activities IAS 7.14 Example
ifrs-full OtherCashPaymentsFromOperatingActivities (Monetary), duration, credit negatedLabel Other cash payments from operating activities IAS 7.14 Example
ifrs-full OtherCashPaymentsFromOperatingActivities (Monetary), duration, credit documentation The cash outflow for operating activities that the entity does not separately disclose in the same statement or note. IAS 7.14 Example
ifrs-full OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities (Monetary), duration, credit label Other cash payments to acquire equity or debt instruments of other entities, classified as investing activities IAS 7.16 c Example
ifrs-full OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities (Monetary), duration, credit negatedTerseLabel Other cash payments to acquire equity or debt instruments of other entities IAS 7.16 c Example
ifrs-full OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities (Monetary), duration, credit documentation The cash outflow to acquire equity or debt instruments of other entities (other than payments for those instruments considered to be cash equivalents or those held for dealing or trading purposes), classified as investing activities. IAS 7.16 c Example
ifrs-full OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities (Monetary), duration, credit label Other cash payments to acquire interests in joint ventures, classified as investing activities IAS 7.16 c Example
ifrs-full OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities (Monetary), duration, credit negatedTerseLabel Other cash payments to acquire interests in joint ventures IAS 7.16 c Example
ifrs-full OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities (Monetary), duration, credit documentation The cash outflow to acquire interests in joint ventures (other than payments for those instruments considered to be cash equivalents or those held for dealing or trading purposes), classified as investing activities. [Refer: Total for all joint ventures [member]] IAS 7.16 c Example
ifrs-full OtherCashReceiptsFromOperatingActivities Monetary, duration, debit label Other cash receipts from operating activities IAS 7.14 Example
ifrs-full OtherCashReceiptsFromOperatingActivities Monetary, duration, debit documentation The cash inflow from operating activities that the entity does not separately disclose in the same statement or note. IAS 7.14 Example
ifrs-full OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities Monetary, duration, debit label Other cash receipts from sales of equity or debt instruments of other entities, classified as investing activities IAS 7.16 d Example
ifrs-full OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities Monetary, duration, debit terseLabel Other cash receipts from sales of equity or debt instruments of other entities IAS 7.16 d Example
ifrs-full OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities Monetary, duration, debit documentation The cash inflow from sales of equity or debt instruments of other entities (other than receipts for those instruments considered to be cash equivalents and those held for dealing or trading purposes), classified as investing activities. IAS 7.16 d Example
ifrs-full OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities Monetary, duration, debit label Other cash receipts from sales of interests in joint ventures, classified as investing activities IAS 7.16 d Example
ifrs-full OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities Monetary, duration, debit terseLabel Other cash receipts from sales of interests in joint ventures IAS 7.16 d Example
ifrs-full OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities Monetary, duration, debit documentation The cash inflow from sales of interests in joint ventures (other than receipts for those instruments considered to be cash equivalents and those held for dealing or trading purposes), classified as investing activities. [Refer: Total for all joint ventures [member]] IAS 7.16 d Example
ifrs-full OtherComponentsOfDeferredTaxExpenseIncome Monetary, duration, debit label Other components of deferred tax expense (income) IAS 12.80 Common practice
ifrs-full OtherComponentsOfDeferredTaxExpenseIncome Monetary, duration, debit documentation The amount of components of deferred tax expense or income that the entity does not separately disclose in the same statement or note. [Refer: Deferred tax expense (income)] IAS 12.80 Common practice
ifrs-full OtherComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTax Monetary, duration, credit label Other components of other comprehensive income that will be reclassified to profit or loss, before tax IAS 1.85 Common practice
ifrs-full OtherComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTax Monetary, duration, credit documentation The amount of individually immaterial components of other comprehensive income that will be reclassified to profit or loss, before tax, that the entity does not separately disclose in the same statement or note. [Refer: Other comprehensive income, before tax] IAS 1.85 Common practice
ifrs-full OtherComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax Monetary, duration, credit label Other components of other comprehensive income that will be reclassified to profit or loss, net of tax IAS 1.85 Common practice
ifrs-full OtherComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax Monetary, duration, credit documentation The amount of individually immaterial components of other comprehensive income that will be reclassified to profit or loss, net of tax, that the entity does not separately disclose in the same statement or note. [Refer: Other comprehensive income] IAS 1.85 Common practice
ifrs-full OtherComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTax Monetary, duration, credit label Other components of other comprehensive income that will not be reclassified to profit or loss, before tax IAS 1.85 Common practice
ifrs-full OtherComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTax Monetary, duration, credit documentation The amount of individually immaterial components of other comprehensive income that will not be reclassified to profit or loss, before tax, that the entity does not separately disclose in the same statement or note. [Refer: Other comprehensive income, before tax] IAS 1.85 Common practice
ifrs-full OtherComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax Monetary, duration, credit label Other components of other comprehensive income that will not be reclassified to profit or loss, net of tax IAS 1.85 Common practice
ifrs-full OtherComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax Monetary, duration, credit documentation The amount of individually immaterial components of other comprehensive income that will not be reclassified to profit or loss, net of tax, that the entity does not separately disclose in the same statement or note. [Refer: Other comprehensive income] IAS 1.85 Common practice
ifrs-full OtherComprehensiveIncome Monetary, duration, credit label Other comprehensive income IAS 1.106 d (ii) Disclosure, IAS 1.81A b Disclosure, IAS 1.91 a Disclosure, IFRS 12.B12 b (viii) Disclosure
ifrs-full OtherComprehensiveIncome Monetary, duration, credit totalLabel Total other comprehensive income IAS 1.106 d (ii) Disclosure, IAS 1.81A b Disclosure, IAS 1.91 a Disclosure, IFRS 12.B12 b (viii) Disclosure
ifrs-full OtherComprehensiveIncome Monetary, duration, credit documentation The amount of income and expense (including reclassification adjustments) that is not recognised in profit or loss as required or permitted by IFRSs. [Refer: IFRSs [member]] IAS 1.106 d (ii) Disclosure, IAS 1.81A b Disclosure, IAS 1.91 a Disclosure, IFRS 12.B12 b (viii) Disclosure
ifrs-full OtherComprehensiveIncomeAbstract label Other comprehensive income [abstract]
ifrs-full OtherComprehensiveIncomeAttributableToNoncontrollingInterests Monetary, duration, credit label Other comprehensive income, attributable to non-controlling interests IAS 1.85 Common practice
ifrs-full OtherComprehensiveIncomeAttributableToNoncontrollingInterests Monetary, duration, credit documentation The amount of other comprehensive income attributable to non-controlling interests. [Refer: Non-controlling interests; Other comprehensive income] IAS 1.85 Common practice
ifrs-full OtherComprehensiveIncomeAttributableToOwnersOfParent Monetary, duration, credit label Other comprehensive income, attributable to owners of parent IAS 1.85 Common practice
ifrs-full OtherComprehensiveIncomeAttributableToOwnersOfParent Monetary, duration, credit documentation The amount of other comprehensive income attributable to owners of the parent. IAS 1.85 Common practice
ifrs-full OtherComprehensiveIncomeBeforeTax Monetary, duration, credit label Other comprehensive income, before tax IAS 1.91 b Disclosure
ifrs-full OtherComprehensiveIncomeBeforeTax Monetary, duration, credit totalLabel Total other comprehensive income, before tax IAS 1.91 b Disclosure
ifrs-full OtherComprehensiveIncomeBeforeTax Monetary, duration, credit documentation The amount of other comprehensive income, before tax. [Refer: Other comprehensive income] IAS 1.91 b Disclosure
ifrs-full OtherComprehensiveIncomeBeforeTaxAvailableforsaleFinancialAssets Monetary, duration, credit label Other comprehensive income, before tax, available-for-sale financial assets Expired 2023-01-01 IAS 1.7 Disclosure, Expired 2023-01-01 IAS 1.91 b Disclosure
ifrs-full OtherComprehensiveIncomeBeforeTaxAvailableforsaleFinancialAssets Monetary, duration, credit totalLabel Other comprehensive income, before tax, available-for-sale financial assets Expired 2023-01-01 IAS 1.7 Disclosure, Expired 2023-01-01 IAS 1.91 b Disclosure
ifrs-full OtherComprehensiveIncomeBeforeTaxAvailableforsaleFinancialAssets Monetary, duration, credit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IAS 1.7 Disclosure, Expired 2023-01-01 IAS 1.91 b Disclosure
ifrs-full OtherComprehensiveIncomeBeforeTaxAvailableforsaleFinancialAssets Monetary, duration, credit documentation The amount of other comprehensive income, before tax, after reclassification adjustments, related to available-for-sale financial assets. [Refer: Financial assets available-for-sale; Other comprehensive income, before tax] Expired 2023-01-01 IAS 1.7 Disclosure, Expired 2023-01-01 IAS 1.91 b Disclosure
ifrs-full OtherComprehensiveIncomeBeforeTaxCashFlowHedges Monetary, duration, credit label Other comprehensive income, before tax, cash flow hedges IAS 1.7 Disclosure, IAS 1.91 b Disclosure
ifrs-full OtherComprehensiveIncomeBeforeTaxCashFlowHedges Monetary, duration, credit totalLabel Other comprehensive income, before tax, cash flow hedges IAS 1.7 Disclosure, IAS 1.91 b Disclosure
ifrs-full OtherComprehensiveIncomeBeforeTaxCashFlowHedges Monetary, duration, credit documentation The amount of other comprehensive income, before tax, after reclassification adjustments, related to cash flow hedges. [Refer: Cash flow hedges [member]; Other comprehensive income, before tax] IAS 1.7 Disclosure, IAS 1.91 b Disclosure
ifrs-full OtherComprehensiveIncomeBeforeTaxChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability Monetary, duration, credit label Other comprehensive income, before tax, change in fair value of financial liability attributable to change in credit risk of liability IAS 1.7 Disclosure, IAS 1.91 b Disclosure
ifrs-full OtherComprehensiveIncomeBeforeTaxChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability Monetary, duration, credit documentation The amount of other comprehensive income, before tax, related to change in the fair value of financial liability attributable to change in the credit risk of the liability. [Refer: Other comprehensive income, before tax; Credit risk [member]] IAS 1.7 Disclosure, IAS 1.91 b Disclosure
ifrs-full OtherComprehensiveIncomeBeforeTaxChangeInValueOfForeignCurrencyBasisSpreads Monetary, duration, credit label Other comprehensive income, before tax, change in value of foreign currency basis spreads IAS 1.7 Disclosure, IAS 1.91 b Disclosure
ifrs-full OtherComprehensiveIncomeBeforeTaxChangeInValueOfForeignCurrencyBasisSpreads Monetary, duration, credit totalLabel Other comprehensive income, before tax, change in value of foreign currency basis spreads IAS 1.7 Disclosure, IAS 1.91 b Disclosure
ifrs-full OtherComprehensiveIncomeBeforeTaxChangeInValueOfForeignCurrencyBasisSpreads Monetary, duration, credit documentation The amount of other comprehensive income, before tax, after reclassification adjustments, related to change in value of foreign currency basis spreads. [Refer: Other comprehensive income, before tax] IAS 1.7 Disclosure, IAS 1.91 b Disclosure
ifrs-full OtherComprehensiveIncomeBeforeTaxChangeInValueOfForwardElementsOfForwardContracts Monetary, duration, credit label Other comprehensive income, before tax, change in value of forward elements of forward contracts IAS 1.7 Disclosure, IAS 1.91 b Disclosure
ifrs-full OtherComprehensiveIncomeBeforeTaxChangeInValueOfForwardElementsOfForwardContracts Monetary, duration, credit totalLabel Other comprehensive income, before tax, change in value of forward elements of forward contracts IAS 1.7 Disclosure, IAS 1.91 b Disclosure
ifrs-full OtherComprehensiveIncomeBeforeTaxChangeInValueOfForwardElementsOfForwardContracts Monetary, duration, credit documentation The amount of other comprehensive income, before tax, after reclassification adjustments, related to change in value of forward elements of forward contracts. [Refer: Other comprehensive income, before tax] IAS 1.7 Disclosure, IAS 1.91 b Disclosure
ifrs-full OtherComprehensiveIncomeBeforeTaxChangeInValueOfTimeValueOfOptions Monetary, duration, credit label Other comprehensive income, before tax, change in value of time value of options IAS 1.7 Disclosure, IAS 1.91 b Disclosure
ifrs-full OtherComprehensiveIncomeBeforeTaxChangeInValueOfTimeValueOfOptions Monetary, duration, credit totalLabel Other comprehensive income, before tax, change in value of time value of options IAS 1.7 Disclosure, IAS 1.91 b Disclosure
ifrs-full OtherComprehensiveIncomeBeforeTaxChangeInValueOfTimeValueOfOptions Monetary, duration, credit documentation The amount of other comprehensive income, before tax, after reclassification adjustments, related to change in value of time value of options. [Refer: Other comprehensive income, before tax] IAS 1.7 Disclosure, IAS 1.91 b Disclosure
ifrs-full OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation Monetary, duration, credit label Other comprehensive income, before tax, exchange differences on translation of foreign operations IAS 1.7 Disclosure, IAS 1.91 b Disclosure
ifrs-full OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation Monetary, duration, credit totalLabel Other comprehensive income, before tax, exchange differences on translation of foreign operations IAS 1.7 Disclosure, IAS 1.91 b Disclosure
ifrs-full OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation Monetary, duration, credit documentation The amount of other comprehensive income, before tax, after reclassification adjustments, related to exchange differences on translation of financial statements of foreign operations. [Refer: Other comprehensive income, before tax] IAS 1.7 Disclosure, IAS 1.91 b Disclosure
ifrs-full OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperations Monetary, duration, credit label Other comprehensive income, before tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operations IAS 1.91 b Common practice
ifrs-full OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperations Monetary, duration, credit totalLabel Other comprehensive income, before tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operations IAS 1.91 b Common practice
ifrs-full OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperations Monetary, duration, credit documentation The amount of other comprehensive income, before tax, after reclassification adjustments, that is the aggregate of exchange differences on translation of financial statements of foreign operations and hedges of net investments in foreign operations. [Refer: Other comprehensive income, before tax] IAS 1.91 b Common practice
ifrs-full OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperationsAbstract label Other comprehensive income, before tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operations [abstract]
ifrs-full OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperations Monetary, duration, credit label Other comprehensive income, before tax, exchange differences on translation, other than translation of foreign operations IAS 1.91 b Disclosure
ifrs-full OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperations Monetary, duration, credit documentation The amount of other comprehensive income, before tax, related to exchange differences on translation of the financial statements of a parent company or a stand-alone entity to a different presentation currency. [Refer: Other comprehensive income, before tax] IAS 1.91 b Disclosure
ifrs-full OtherComprehensiveIncomeBeforeTaxFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLoss Monetary, duration, credit label Other comprehensive income, before tax, finance income (expenses) from reinsurance contracts held excluded from profit or loss IAS 1.7 Disclosure, IAS 1.91 b Disclosure, IFRS 17.82 Disclosure, IFRS 17.90 Disclosure
ifrs-full OtherComprehensiveIncomeBeforeTaxFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLoss Monetary, duration, credit totalLabel Other comprehensive income, before tax, finance income (expenses) from reinsurance contracts held excluded from profit or loss IAS 1.7 Disclosure, IAS 1.91 b Disclosure, IFRS 17.82 Disclosure, IFRS 17.90 Disclosure
ifrs-full OtherComprehensiveIncomeBeforeTaxFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLoss Monetary, duration, credit documentation The amount of other comprehensive income, before tax, after reclassification adjustments, related to finance income (expenses) from reinsurance contracts held. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]] IAS 1.7 Disclosure, IAS 1.91 b Disclosure, IFRS 17.82 Disclosure, IFRS 17.90 Disclosure
ifrs-full OtherComprehensiveIncomeBeforeTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome Monetary, duration, credit label Other comprehensive income, before tax, financial assets measured at fair value through other comprehensive income IAS 1.7 Disclosure, IAS 1.91 b Disclosure, IFRS 7.20 a (viii) Disclosure
ifrs-full OtherComprehensiveIncomeBeforeTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome Monetary, duration, credit totalLabel Other comprehensive income, before tax, financial assets measured at fair value through other comprehensive income IAS 1.7 Disclosure, IAS 1.91 b Disclosure, IFRS 7.20 a (viii) Disclosure
ifrs-full OtherComprehensiveIncomeBeforeTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome Monetary, duration, credit commentaryGuidance Do NOT use this element for other comprehensive income relating to equity instruments designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9, which is not reclassified to profit or loss. Instead, use element “Other comprehensive income, net of tax, gains (losses) from investments in equity instruments”. IAS 1.7 Disclosure, IAS 1.91 b Disclosure, IFRS 7.20 a (viii) Disclosure
ifrs-full OtherComprehensiveIncomeBeforeTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome Monetary, duration, credit documentation The amount of other comprehensive income, before tax, after reclassification adjustments, related to financial assets measured at fair value through other comprehensive income applying paragraph 4.1.2A of IFRS 9. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income] IAS 1.7 Disclosure, IAS 1.91 b Disclosure, IFRS 7.20 a (viii) Disclosure
ifrs-full OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstruments Monetary, duration, credit label Other comprehensive income, before tax, gains (losses) from investments in equity instruments IAS 1.7 Disclosure, IAS 1.91 b Disclosure, IFRS 7.20 a (vii) Disclosure
ifrs-full OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstruments Monetary, duration, credit documentation The amount of other comprehensive income, before tax, related to gains (losses) from changes in the fair value of investments in equity instruments that the entity has designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9. [Refer: Other comprehensive income, before tax] IAS 1.7 Disclosure, IAS 1.91 b Disclosure, IFRS 7.20 a (vii) Disclosure
ifrs-full OtherComprehensiveIncomeBeforeTaxGainsLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstruments Monetary, duration, credit label Other comprehensive income, before tax, gains (losses) on hedging instruments that hedge investments in equity instruments IAS 1.7 Disclosure, IAS 1.91 b Disclosure
ifrs-full OtherComprehensiveIncomeBeforeTaxGainsLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstruments Monetary, duration, credit documentation The amount of other comprehensive income, before tax, related to gains (losses) on hedging instruments that hedge investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income, before tax] IAS 1.7 Disclosure, IAS 1.91 b Disclosure
ifrs-full OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans Monetary, duration, credit label Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans IAS 1.7 Disclosure, IAS 19.135 b Common practice, IAS 1.91 b Disclosure
ifrs-full OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans Monetary, duration, credit totalLabel Total other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans IAS 1.7 Disclosure, IAS 19.135 b Common practice, IAS 1.91 b Disclosure
ifrs-full OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans Monetary, duration, credit documentation The amount of other comprehensive income, before tax, related to gains (losses) on remeasurements of defined benefit plans, which comprise actuarial gains and losses; the return on plan assets, excluding amounts included in net interest on the net defined benefit liability (asset); and any change in the effect of the asset ceiling, excluding amounts included in net interest on the net defined benefit liability (asset). [Refer: Other comprehensive income; Defined benefit plans [domain]; Plan assets [member]; Net defined benefit liability (asset)] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income] IAS 1.7 Disclosure, IAS 19.135 b Common practice, IAS 1.91 b Disclosure
ifrs-full OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlansAbstract label Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans [abstract]
ifrs-full OtherComprehensiveIncomeBeforeTaxGainsLossesOnRevaluation Monetary, duration, credit label Other comprehensive income, before tax, gains (losses) on revaluation of property, plant and equipment, right-of-use assets and intangible assets IAS 1.7 Disclosure, IAS 1.91 b Disclosure
ifrs-full OtherComprehensiveIncomeBeforeTaxGainsLossesOnRevaluation Monetary, duration, credit documentation The amount of other comprehensive income, before tax, related to gains (losses) in relation to changes in the revaluation surplus of property, plant and equipment, right-of-use assets and intangible assets. [Refer: Other comprehensive income, before tax; Revaluation surplus] IAS 1.7 Disclosure, IAS 1.91 b Disclosure
ifrs-full OtherComprehensiveIncomeBeforeTaxHedgesOfNetInvestmentsInForeignOperations Monetary, duration, credit label Other comprehensive income, before tax, hedges of net investments in foreign operations IAS 1.91 b Disclosure, IAS 39.102 a Disclosure, IFRS 9.6.5.13 a Disclosure
ifrs-full OtherComprehensiveIncomeBeforeTaxHedgesOfNetInvestmentsInForeignOperations Monetary, duration, credit totalLabel Other comprehensive income, before tax, hedges of net investments in foreign operations IAS 1.91 b Disclosure, IAS 39.102 a Disclosure, IFRS 9.6.5.13 a Disclosure
ifrs-full OtherComprehensiveIncomeBeforeTaxHedgesOfNetInvestmentsInForeignOperations Monetary, duration, credit documentation The amount of other comprehensive income, before tax, after reclassification adjustments, related to hedges of net investments in foreign operations. [Refer: Other comprehensive income, before tax] IAS 1.91 b Disclosure, IAS 39.102 a Disclosure, IFRS 9.6.5.13 a Disclosure
ifrs-full OtherComprehensiveIncomeBeforeTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLoss Monetary, duration, credit label Other comprehensive income, before tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss IAS 1.7 Disclosure, IAS 1.91 b Disclosure, IFRS 17.90 Disclosure
ifrs-full OtherComprehensiveIncomeBeforeTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLoss Monetary, duration, credit totalLabel Other comprehensive income, before tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss IAS 1.7 Disclosure, IAS 1.91 b Disclosure, IFRS 17.90 Disclosure
ifrs-full OtherComprehensiveIncomeBeforeTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLoss Monetary, duration, credit documentation The amount of other comprehensive income, before tax, after reclassification adjustments, related to insurance finance income (expenses) from insurance contracts issued that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]] IAS 1.7 Disclosure, IAS 1.91 b Disclosure, IFRS 17.90 Disclosure
ifrs-full OtherComprehensiveIncomeBeforeTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLoss Monetary, duration, credit label Other comprehensive income, before tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or loss IAS 1.7 Disclosure, IAS 1.91 b Disclosure, IFRS 17.90 Disclosure
ifrs-full OtherComprehensiveIncomeBeforeTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLoss Monetary, duration, credit documentation The amount of other comprehensive income, before tax, related to insurance finance income (expenses) from insurance contracts issued that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]] IAS 1.7 Disclosure, IAS 1.91 b Disclosure, IFRS 17.90 Disclosure
ifrs-full OtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLoss Monetary, duration, credit label Other comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss IFRS 14.22 b Disclosure
ifrs-full OtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLoss Monetary, duration, credit totalLabel Other comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss IFRS 14.22 b Disclosure
ifrs-full OtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLoss Monetary, duration, credit documentation The amount of other comprehensive income, before tax, related to the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss. [Refer: Regulatory deferral account balances [domain]; Other comprehensive income] IFRS 14.22 b Disclosure
ifrs-full OtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossAbstract label Other comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss [abstract]
ifrs-full OtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillNotBeReclassifiedToProfitOrLoss Monetary, duration, credit label Other comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will not be reclassified to profit or loss IFRS 14.22 a Disclosure
ifrs-full OtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillNotBeReclassifiedToProfitOrLoss Monetary, duration, credit documentation The amount of other comprehensive income, before tax, related to the net movement in regulatory deferral account balances that is related to items that will not be reclassified to profit or loss. [Refer: Regulatory deferral account balances [domain]; Other comprehensive income] IFRS 14.22 a Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxAvailableforsaleFinancialAssets Monetary, duration, credit label Other comprehensive income, net of tax, available-for-sale financial assets Expired 2023-01-01 IAS 1.7 Disclosure, Expired 2023-01-01 IAS 1.91 a Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxAvailableforsaleFinancialAssets Monetary, duration, credit totalLabel Other comprehensive income, net of tax, available-for-sale financial assets Expired 2023-01-01 IAS 1.7 Disclosure, Expired 2023-01-01 IAS 1.91 a Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxAvailableforsaleFinancialAssets Monetary, duration, credit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IAS 1.7 Disclosure, Expired 2023-01-01 IAS 1.91 a Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxAvailableforsaleFinancialAssets Monetary, duration, credit documentation The amount of other comprehensive income, net of tax, after reclassification adjustments, related to available-for-sale financial assets. [Refer: Financial assets available-for-sale; Other comprehensive income] Expired 2023-01-01 IAS 1.7 Disclosure, Expired 2023-01-01 IAS 1.91 a Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxCashFlowHedges Monetary, duration, credit label Other comprehensive income, net of tax, cash flow hedges IAS 1.7 Disclosure, IAS 1.91 a Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxCashFlowHedges Monetary, duration, credit totalLabel Other comprehensive income, net of tax, cash flow hedges IAS 1.7 Disclosure, IAS 1.91 a Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxCashFlowHedges Monetary, duration, credit documentation The amount of other comprehensive income, net of tax, after reclassification adjustments, related to cash flow hedges. [Refer: Cash flow hedges [member]; Other comprehensive income] IAS 1.7 Disclosure, IAS 1.91 a Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability Monetary, duration, credit label Other comprehensive income, net of tax, change in fair value of financial liability attributable to change in credit risk of liability IAS 1.7 Disclosure, IAS 1.91 a Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability Monetary, duration, credit documentation The amount of other comprehensive income, net of tax, related to changes in the fair value of financial liabilities attributable to the changes in the credit risk of those liabilities. [Refer: Other comprehensive income; Credit risk [member]; Financial liabilities] IAS 1.7 Disclosure, IAS 1.91 a Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreads Monetary, duration, credit label Other comprehensive income, net of tax, change in value of foreign currency basis spreads IAS 1.7 Disclosure, IAS 1.91 a Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreads Monetary, duration, credit totalLabel Other comprehensive income, net of tax, change in value of foreign currency basis spreads IAS 1.7 Disclosure, IAS 1.91 a Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreads Monetary, duration, credit documentation The amount of other comprehensive income, net of tax, after reclassification adjustments, related to change in value of foreign currency basis spreads. [Refer: Other comprehensive income] IAS 1.7 Disclosure, IAS 1.91 a Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreadsThatHedgeTimeperiodRelatedHedgedItems Monetary, duration, credit label Other comprehensive income, net of tax, change in value of foreign currency basis spreads that hedge time-period related hedged items IFRS 7.24E c Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreadsThatHedgeTimeperiodRelatedHedgedItems Monetary, duration, credit documentation The amount of other comprehensive income, net of tax, related to change in value of foreign currency basis spreads that hedge time-period related hedged items. [Refer: Other comprehensive income] IFRS 7.24E c Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreadsThatHedgeTransactionRelatedHedgedItems Monetary, duration, credit label Other comprehensive income, net of tax, change in value of foreign currency basis spreads that hedge transaction related hedged items IFRS 7.24E c Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreadsThatHedgeTransactionRelatedHedgedItems Monetary, duration, credit documentation The amount of other comprehensive income, net of tax, related to change in value of foreign currency basis spreads that hedge transaction related hedged items. [Refer: Other comprehensive income] IFRS 7.24E c Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContracts Monetary, duration, credit label Other comprehensive income, net of tax, change in value of forward elements of forward contracts IAS 1.7 Disclosure, IAS 1.91 a Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContracts Monetary, duration, credit totalLabel Other comprehensive income, net of tax, change in value of forward elements of forward contracts IAS 1.7 Disclosure, IAS 1.91 a Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContracts Monetary, duration, credit documentation The amount of other comprehensive income, net of tax, after reclassification adjustments, related to change in value of forward elements of forward contracts. [Refer: Other comprehensive income] IAS 1.7 Disclosure, IAS 1.91 a Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContractsThatHedgeTimeperiodRelatedHedgedItems Monetary, duration, credit label Other comprehensive income, net of tax, change in value of forward elements of forward contracts that hedge time-period related hedged items IFRS 7.24E c Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContractsThatHedgeTimeperiodRelatedHedgedItems Monetary, duration, credit documentation The amount of other comprehensive income, net of tax, related to change in value of forward elements of forward contracts that hedge time-period related hedged items. [Refer: Other comprehensive income] IFRS 7.24E c Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContractsThatHedgeTransactionRelatedHedgedItems Monetary, duration, credit label Other comprehensive income, net of tax, change in value of forward elements of forward contracts that hedge transaction related hedged items IFRS 7.24E c Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContractsThatHedgeTransactionRelatedHedgedItems Monetary, duration, credit documentation The amount of other comprehensive income, net of tax, related to change in value of forward elements of forward contracts that hedge transaction related hedged items. [Refer: Other comprehensive income] IFRS 7.24E c Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptions Monetary, duration, credit label Other comprehensive income, net of tax, change in value of time value of options IAS 1.7 Disclosure, IAS 1.91 a Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptions Monetary, duration, credit totalLabel Other comprehensive income, net of tax, change in value of time value of options IAS 1.7 Disclosure, IAS 1.91 a Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptions Monetary, duration, credit documentation The amount of other comprehensive income, net of tax, after reclassification adjustments, related to change in value of time value of options. [Refer: Other comprehensive income] IAS 1.7 Disclosure, IAS 1.91 a Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptionsThatHedgeTimeperiodRelatedHedgedItems Monetary, duration, credit label Other comprehensive income, net of tax, change in value of time value of options that hedge time-period related hedged items IFRS 7.24E b Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptionsThatHedgeTimeperiodRelatedHedgedItems Monetary, duration, credit documentation The amount of other comprehensive income, net of tax, related to change in value of time value of options that hedge time-period related hedged items. [Refer: Other comprehensive income] IFRS 7.24E b Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptionsThatHedgeTransactionRelatedHedgedItems Monetary, duration, credit label Other comprehensive income, net of tax, change in value of time value of options that hedge transaction related hedged items IFRS 7.24E b Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptionsThatHedgeTransactionRelatedHedgedItems Monetary, duration, credit documentation The amount of other comprehensive income, net of tax, related to change in value of time value of options that hedge transaction related hedged items. [Refer: Other comprehensive income] IFRS 7.24E b Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation Monetary, duration, credit label Other comprehensive income, net of tax, exchange differences on translation of foreign operations IAS 1.7 Disclosure, IAS 1.91 a Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation Monetary, duration, credit totalLabel Other comprehensive income, net of tax, exchange differences on translation of foreign operations IAS 1.7 Disclosure, IAS 1.91 a Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation Monetary, duration, credit documentation The amount of other comprehensive income, net of tax, after reclassification adjustments, related to exchange differences when financial statements of foreign operations are translated. [Refer: Other comprehensive income] IAS 1.7 Disclosure, IAS 1.91 a Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperations Monetary, duration, credit label Other comprehensive income, net of tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operations IAS 1.91 a Common practice
ifrs-full OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperations Monetary, duration, credit totalLabel Other comprehensive income, net of tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operations IAS 1.91 a Common practice
ifrs-full OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperations Monetary, duration, credit documentation The amount of other comprehensive income, net of tax, after reclassification adjustments, that is the aggregate of exchange differences on translation of financial statements of foreign operations and hedges of net investments in foreign operations. [Refer: Other comprehensive income] IAS 1.91 a Common practice
ifrs-full OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperationsAbstract label Other comprehensive income, net of tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operations [abstract]
ifrs-full OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperations Monetary, duration, credit label Other comprehensive income, net of tax, exchange differences on translation, other than translation of foreign operations IAS 1.91 a Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperations Monetary, duration, credit documentation The amount of other comprehensive income, net of tax, related to exchange differences on translation of the financial statements of a parent company or a stand-alone entity to a different presentation currency. [Refer: Other comprehensive income] IAS 1.91 a Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLoss Monetary, duration, credit label Other comprehensive income, net of tax, finance income (expenses) from reinsurance contracts held excluded from profit or loss IAS 1.7 Disclosure, IAS 1.91 a Disclosure, IFRS 17.82 Disclosure, IFRS 17.90 Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLoss Monetary, duration, credit totalLabel Other comprehensive income, net of tax, finance income (expenses) from reinsurance contracts held excluded from profit or loss IAS 1.7 Disclosure, IAS 1.91 a Disclosure, IFRS 17.82 Disclosure, IFRS 17.90 Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLoss Monetary, duration, credit documentation The amount of other comprehensive income, net of tax, after reclassification adjustments, related to finance income (expenses) from reinsurance contracts held. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]] IAS 1.7 Disclosure, IAS 1.91 a Disclosure, IFRS 17.82 Disclosure, IFRS 17.90 Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome Monetary, duration, credit label Other comprehensive income, net of tax, financial assets measured at fair value through other comprehensive income IAS 1.7 Disclosure, IAS 1.91 a Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome Monetary, duration, credit totalLabel Other comprehensive income, net of tax, financial assets measured at fair value through other comprehensive income IAS 1.7 Disclosure, IAS 1.91 a Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome Monetary, duration, credit commentaryGuidance Do NOT use this element for other comprehensive income relating to equity instruments designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9, which is not reclassified to profit or loss. Instead, use element “Other comprehensive income, net of tax, gains (losses) from investments in equity instruments”. IAS 1.7 Disclosure, IAS 1.91 a Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome Monetary, duration, credit documentation The amount of other comprehensive income, net of tax, after reclassification adjustments, related to financial assets measured at fair value through other comprehensive income applying paragraph 4.1.2A of IFRS 9. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income] IAS 1.7 Disclosure, IAS 1.91 a Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments Monetary, duration, credit label Other comprehensive income, net of tax, gains (losses) from investments in equity instruments IAS 1.7 Disclosure, IAS 1.91 a Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments Monetary, duration, credit documentation The amount of other comprehensive income, net of tax, related to gains (losses) from changes in the fair value of investments in equity instruments that the entity has designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9. [Refer: Other comprehensive income] IAS 1.7 Disclosure, IAS 1.91 a Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxGainsLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstruments Monetary, duration, credit label Other comprehensive income, net of tax, gains (losses) on hedging instruments that hedge investments in equity instruments IAS 1.7 Disclosure, IAS 1.91 a Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxGainsLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstruments Monetary, duration, credit documentation The amount of other comprehensive income, net of tax, related to gains (losses) on hedging instruments that hedge investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income] IAS 1.7 Disclosure, IAS 1.91 a Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans Monetary, duration, credit label Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans IAS 1.7 Disclosure, IAS 19.135 b Common practice, IAS 1.91 a Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans Monetary, duration, credit totalLabel Total other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans IAS 1.7 Disclosure, IAS 19.135 b Common practice, IAS 1.91 a Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans Monetary, duration, credit documentation The amount of other comprehensive income, net of tax, related to gains (losses) on remeasurements of defined benefit plans, which comprise actuarial gains and losses; the return on plan assets, excluding amounts included in net interest on the net defined benefit liability (asset); and any change in the effect of the asset ceiling, excluding amounts included in net interest on the net defined benefit liability (asset). [Refer: Other comprehensive income; Defined benefit plans [domain]; Plan assets [member]; Net defined benefit liability (asset)] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income] IAS 1.7 Disclosure, IAS 19.135 b Common practice, IAS 1.91 a Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlansAbstract label Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans [abstract]
ifrs-full OtherComprehensiveIncomeNetOfTaxGainsLossesOnRevaluation Monetary, duration, credit label Other comprehensive income, net of tax, gains (losses) on revaluation of property, plant and equipment, right-of-use assets and intangible assets IAS 1.7 Disclosure, IAS 1.91 a Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxGainsLossesOnRevaluation Monetary, duration, credit documentation The amount of other comprehensive income, net of tax, related to gains (losses) in relation to changes in the revaluation surplus of property, plant and equipment, right-of-use assets and intangible assets. [Refer: Other comprehensive income; Revaluation surplus] IAS 1.7 Disclosure, IAS 1.91 a Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxHedgesOfNetInvestmentsInForeignOperations Monetary, duration, credit label Other comprehensive income, net of tax, hedges of net investments in foreign operations IAS 1.91 a Disclosure, IAS 39.102 a Disclosure, IFRS 9.6.5.13 a Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxHedgesOfNetInvestmentsInForeignOperations Monetary, duration, credit totalLabel Other comprehensive income, net of tax, hedges of net investments in foreign operations IAS 1.91 a Disclosure, IAS 39.102 a Disclosure, IFRS 9.6.5.13 a Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxHedgesOfNetInvestmentsInForeignOperations Monetary, duration, credit documentation The amount of other comprehensive income, net of tax, after reclassification adjustments, related to hedges of net investments in foreign operations. [Refer: Other comprehensive income] IAS 1.91 a Disclosure, IAS 39.102 a Disclosure, IFRS 9.6.5.13 a Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLoss Monetary, duration, credit label Other comprehensive income, net of tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss IAS 1.7 Disclosure, IAS 1.91 a Disclosure, IFRS 17.90 Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLoss Monetary, duration, credit totalLabel Other comprehensive income, net of tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss IAS 1.7 Disclosure, IAS 1.91 a Disclosure, IFRS 17.90 Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLoss Monetary, duration, credit documentation The amount of other comprehensive income, net of tax, after reclassification adjustments, related to insurance finance income (expenses) from insurance contracts issued that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]] IAS 1.7 Disclosure, IAS 1.91 a Disclosure, IFRS 17.90 Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLoss Monetary, duration, credit label Other comprehensive income, net of tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or loss IAS 1.7 Disclosure, IAS 1.91 a Disclosure, IFRS 17.90 Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLoss Monetary, duration, credit documentation The amount of other comprehensive income, net of tax, related to insurance finance income (expenses) from insurance contracts issued that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]] IAS 1.7 Disclosure, IAS 1.91 a Disclosure, IFRS 17.90 Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLoss Monetary, duration, credit label Other comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss IFRS 14.22 b Disclosure, IFRS 14.35 Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLoss Monetary, duration, credit totalLabel Other comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss IFRS 14.22 b Disclosure, IFRS 14.35 Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLoss Monetary, duration, credit documentation The amount of other comprehensive income, net of tax, related to the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss. [Refer: Regulatory deferral account balances [domain]; Other comprehensive income] IFRS 14.22 b Disclosure, IFRS 14.35 Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossAbstract label Other comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss [abstract]
ifrs-full OtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillNotBeReclassifiedToProfitOrLoss Monetary, duration, credit label Other comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will not be reclassified to profit or loss IFRS 14.22 a Disclosure, IFRS 14.35 Disclosure
ifrs-full OtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillNotBeReclassifiedToProfitOrLoss Monetary, duration, credit documentation The amount of other comprehensive income, net of tax, related to the net movement in regulatory deferral account balances that is related to items that will not be reclassified to profit or loss. [Refer: Regulatory deferral account balances [domain]; Other comprehensive income] IFRS 14.22 a Disclosure, IFRS 14.35 Disclosure
ifrs-full OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTax Monetary, duration, credit label Other comprehensive income that will be reclassified to profit or loss, before tax IAS 1.82A Common practice, IAS 1.IG6 Common practice
ifrs-full OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTax Monetary, duration, credit totalLabel Total other comprehensive income that will be reclassified to profit or loss, before tax IAS 1.82A Common practice, IAS 1.IG6 Common practice
ifrs-full OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTax Monetary, duration, credit documentation The amount of other comprehensive income that will be reclassified to profit or loss, before tax. [Refer: Other comprehensive income] IAS 1.82A Common practice, IAS 1.IG6 Common practice
ifrs-full OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax Monetary, duration, credit label Other comprehensive income that will be reclassified to profit or loss, net of tax IAS 1.82A Example, IAS 1.IG6 Example
ifrs-full OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax Monetary, duration, credit totalLabel Total other comprehensive income that will be reclassified to profit or loss, net of tax IAS 1.82A Example, IAS 1.IG6 Example
ifrs-full OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax Monetary, duration, credit documentation The amount of other comprehensive income that will be reclassified to profit or loss, net of tax. [Refer: Other comprehensive income] IAS 1.82A Example, IAS 1.IG6 Example
ifrs-full OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTax Monetary, duration, credit label Other comprehensive income that will not be reclassified to profit or loss, before tax IAS 1.82A Common practice, IAS 1.IG6 Common practice
ifrs-full OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTax Monetary, duration, credit totalLabel Total other comprehensive income that will not be reclassified to profit or loss, before tax IAS 1.82A Common practice, IAS 1.IG6 Common practice
ifrs-full OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTax Monetary, duration, credit documentation The amount of other comprehensive income that will not be reclassified to profit or loss, before tax. [Refer: Other comprehensive income] IAS 1.82A Common practice, IAS 1.IG6 Common practice
ifrs-full OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax Monetary, duration, credit label Other comprehensive income that will not be reclassified to profit or loss, net of tax IAS 1.82A Example, IAS 1.IG6 Example
ifrs-full OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax Monetary, duration, credit totalLabel Total other comprehensive income that will not be reclassified to profit or loss, net of tax IAS 1.82A Example, IAS 1.IG6 Example
ifrs-full OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax Monetary, duration, credit documentation The amount of other comprehensive income that will not be reclassified to profit or loss, net of tax. [Refer: Other comprehensive income] IAS 1.82A Example, IAS 1.IG6 Example
ifrs-full OtherContingentLiabilitiesMember Member label Other contingent liabilities [member] IAS 37.88 Example
ifrs-full OtherContingentLiabilitiesMember Member documentation This member stands for contingent liabilities that the entity does not separately disclose in the same statement or note. [Refer: Classes of contingent liabilities [domain]] IAS 37.88 Example
ifrs-full OtherCurrentAssets Monetary, instant, debit label Other current assets IAS 1.55 Common practice
ifrs-full OtherCurrentAssets Monetary, instant, debit documentation The amount of current assets that the entity does not separately disclose in the same statement or note. [Refer: Current assets] IAS 1.55 Common practice
ifrs-full OtherCurrentBorrowingsAndCurrentPortionOfOtherNoncurrentBorrowings Monetary, instant, credit label Other current borrowings and current portion of other non-current borrowings IAS 1.112 c Common practice
ifrs-full OtherCurrentBorrowingsAndCurrentPortionOfOtherNoncurrentBorrowings Monetary, instant, credit documentation The amount of current other borrowings and the current portion of non-current other borrowings. [Refer: Other borrowings] IAS 1.112 c Common practice
ifrs-full OtherCurrentFinancialAssets Monetary, instant, debit label Other current financial assets IAS 1.54 d Disclosure
ifrs-full OtherCurrentFinancialAssets Monetary, instant, debit documentation The amount of current financial assets that the entity does not separately disclose in the same statement or note. [Refer: Other financial assets; Current financial assets] IAS 1.54 d Disclosure
ifrs-full OtherCurrentFinancialLiabilities Monetary, instant, credit label Other current financial liabilities IAS 1.54 m Disclosure, IFRS 12.B13 b Disclosure
ifrs-full OtherCurrentFinancialLiabilities Monetary, instant, credit documentation The amount of current financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities; Current financial liabilities] IAS 1.54 m Disclosure, IFRS 12.B13 b Disclosure
ifrs-full OtherCurrentLiabilities Monetary, instant, credit label Other current liabilities IAS 1.55 Common practice
ifrs-full OtherCurrentLiabilities Monetary, instant, credit documentation The amount of current liabilities that the entity does not separately disclose in the same statement or note. [Refer: Current liabilities] IAS 1.55 Common practice
ifrs-full OtherCurrentNonfinancialAssets Monetary, instant, debit label Other current non-financial assets IAS 1.55 Common practice
ifrs-full OtherCurrentNonfinancialAssets Monetary, instant, debit documentation The amount of current non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets] IAS 1.55 Common practice
ifrs-full OtherCurrentNonfinancialLiabilities Monetary, instant, credit label Other current non-financial liabilities IAS 1.55 Common practice
ifrs-full OtherCurrentNonfinancialLiabilities Monetary, instant, credit documentation The amount of current non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities] IAS 1.55 Common practice
ifrs-full OtherCurrentPayables Monetary, instant, credit label Other current payables IAS 1.55 Common practice
ifrs-full OtherCurrentPayables Monetary, instant, credit documentation The amount of current payables that the entity does not separately disclose in the same statement or note. IAS 1.55 Common practice
ifrs-full OtherCurrentReceivables Monetary, instant, debit label Other current receivables IAS 1.78 b Example
ifrs-full OtherCurrentReceivables Monetary, instant, debit documentation The amount of current other receivables. [Refer: Other receivables] IAS 1.78 b Example
ifrs-full OtherDebtInstrumentsHeld Monetary, instant, debit label Other debt instruments held IAS 1.112 c Common practice
ifrs-full OtherDebtInstrumentsHeld Monetary, instant, debit documentation The amount of debt instruments, including instruments called debt securities, held by the entity that it does not separately disclose in the same statement or note. [Refer: Debt instruments held] IAS 1.112 c Common practice
ifrs-full OtherDecreasesAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised (Monetary), duration label Other decreases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss IFRS 7.28 b Example, IFRS 7.IG14 Example
ifrs-full OtherDecreasesAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised (Monetary), duration negatedLabel Other decreases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss IFRS 7.28 b Example, IFRS 7.IG14 Example
ifrs-full OtherDecreasesAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised (Monetary), duration documentation The decrease in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss that the entity does not separately disclose in the same statement or note. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss; Classes of financial instruments [domain]] IFRS 7.28 b Example, IFRS 7.IG14 Example
ifrs-full OtherDifferencesToCashAndCashEquivalentsInStatementOfCashFlows (Monetary), instant, credit label Other differences to cash and cash equivalents in statement of cash flows IAS 7.45 Common practice
ifrs-full OtherDifferencesToCashAndCashEquivalentsInStatementOfCashFlows (Monetary), instant, credit negatedLabel Other differences to cash and cash equivalents in statement of cash flows IAS 7.45 Common practice
ifrs-full OtherDifferencesToCashAndCashEquivalentsInStatementOfCashFlows (Monetary), instant, credit documentation The amount of differences between cash and cash equivalents in the statement of cash flows and the statement of financial position that the entity does not separately disclose in the same statement or note. [Refer: Cash and cash equivalents] IAS 7.45 Common practice
ifrs-full OtherDisposalsOfAssetsMember Member label Other disposals of assets [member] IAS 10.22 c Example
ifrs-full OtherDisposalsOfAssetsMember Member documentation This member stands for disposals of assets that the entity does not separately disclose in the same statement or note. IAS 10.22 c Example
ifrs-full OtherEmployeeExpense Monetary, duration, debit label Other employee expense IAS 19.5 Common practice
ifrs-full OtherEmployeeExpense Monetary, duration, debit documentation The amount of employee expenses that the entity does not separately disclose in the same statement or note. IAS 19.5 Common practice
ifrs-full OtherEnvironmentRelatedContingentLiabilityMember Member label Other environment related contingent liability [member] IAS 37.88 Common practice
ifrs-full OtherEnvironmentRelatedContingentLiabilityMember Member documentation This member stands for an environment-related contingent liability that the entity does not separately disclose in the same statement or note. [Refer: Classes of contingent liabilities [domain]] IAS 37.88 Common practice
ifrs-full OtherEnvironmentRelatedProvisionMember Member label Other environment related provision [member] IAS 37.84 Common practice
ifrs-full OtherEnvironmentRelatedProvisionMember Member documentation This member stands for an environment-related provision that the entity does not separately disclose in the same statement or note. [Refer: Classes of other provisions [domain]] IAS 37.84 Common practice
ifrs-full OtherEquityInterest Monetary, instant, credit label Other equity interest IAS 1.78 e Example
ifrs-full OtherEquityInterest Monetary, instant, credit documentation The amount of equity interest of an entity without share capital that the entity does not separately disclose in the same statement or note. IAS 1.78 e Example
ifrs-full OtherEquityInterestMember Member label Other equity interest [member] IAS 1.106 Disclosure
ifrs-full OtherEquityInterestMember Member documentation This member stands for equity interest of an entity without share capital that the entity does not separately disclose in the same statement or note. IAS 1.106 Disclosure
ifrs-full OtherEquitySecuritiesMember Member label Other equity securities [member] IFRS 13.94 Example, IFRS 13.IE60 Example
ifrs-full OtherEquitySecuritiesMember Member documentation This member stands for equity instruments that the entity does not separately disclose in the same statement or note. IFRS 13.94 Example, IFRS 13.IE60 Example
ifrs-full OtherExpenseByFunction (Monetary), duration, debit label Other expense, by function IAS 1.103 Example, IAS 1.99 Disclosure, IAS 26.35 b (vii) Disclosure
ifrs-full OtherExpenseByFunction (Monetary), duration, debit negatedTerseLabel Other expense IAS 1.103 Example, IAS 1.99 Disclosure, IAS 26.35 b (vii) Disclosure
ifrs-full OtherExpenseByFunction (Monetary), duration, debit documentation The amount of expenses that the entity does not separately disclose in the same statement or note when the entity uses the “function of expense” form for its analysis of expenses. IAS 1.103 Example, IAS 1.99 Disclosure, IAS 26.35 b (vii) Disclosure
ifrs-full OtherExpenseByNature (Monetary), duration, debit label Other expenses, by nature IAS 1.102 Example, IAS 1.99 Disclosure
ifrs-full OtherExpenseByNature (Monetary), duration, debit terseLabel Other expenses IAS 1.102 Example, IAS 1.99 Disclosure
ifrs-full OtherExpenseByNature (Monetary), duration, debit negatedTerseLabel Other expenses IAS 1.102 Example, IAS 1.99 Disclosure
ifrs-full OtherExpenseByNature (Monetary), duration, debit documentation The amount of expenses that the entity does not separately disclose in the same statement or note when the entity uses the “nature of expense” form for its analysis of expenses. [Refer: Expenses, by nature] IAS 1.102 Example, IAS 1.99 Disclosure
ifrs-full OtherFeeAndCommissionExpense (Monetary), duration, debit label Other fee and commission expense IAS 1.112 c Common practice
ifrs-full OtherFeeAndCommissionExpense (Monetary), duration, debit negatedLabel Other fee and commission expense IAS 1.112 c Common practice
ifrs-full OtherFeeAndCommissionExpense (Monetary), duration, debit documentation The amount of fee and commission expense that the entity does not separately disclose in the same statement or note. [Refer: Fee and commission expense] IAS 1.112 c Common practice
ifrs-full OtherFeeAndCommissionIncome Monetary, duration, credit label Other fee and commission income IAS 1.112 c Common practice
ifrs-full OtherFeeAndCommissionIncome Monetary, duration, credit documentation The amount of fee and commission income that the entity does not separately disclose in the same statement or note. [Refer: Fee and commission income] IAS 1.112 c Common practice
ifrs-full OtherFinanceCost Monetary, duration, debit label Other finance cost IAS 1.112 c Common practice
ifrs-full OtherFinanceCost Monetary, duration, debit documentation The amount of finance costs that the entity does not separately disclose in the same statement or note. [Refer: Finance costs] IAS 1.112 c Common practice
ifrs-full OtherFinanceIncome Monetary, duration, credit label Other finance income IAS 1.112 c Common practice
ifrs-full OtherFinanceIncome Monetary, duration, credit documentation The amount of finance income that the entity does not separately disclose in the same statement or note. [Refer: Finance income] IAS 1.112 c Common practice
ifrs-full OtherFinanceIncomeCost Monetary, duration, credit label Other finance income (cost) IAS 1.85 Common practice
ifrs-full OtherFinanceIncomeCost Monetary, duration, credit documentation The amount of finance income or cost that the entity does not separately disclose in the same statement or note. [Refer: Finance income (cost)] IAS 1.85 Common practice
ifrs-full OtherFinancialAssets Monetary, instant, debit label Other financial assets IAS 1.54 d Disclosure
ifrs-full OtherFinancialAssets Monetary, instant, debit documentation The amount of financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets] IAS 1.54 d Disclosure
ifrs-full OtherFinancialLiabilities Monetary, instant, credit label Other financial liabilities IAS 1.54 m Disclosure
ifrs-full OtherFinancialLiabilities Monetary, instant, credit documentation The amount of financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Financial liabilities] IAS 1.54 m Disclosure
ifrs-full OtherGainsLosses Monetary, duration, credit label Other gains (losses) IAS 1.102 Common practice, IAS 1.103 Common practice
ifrs-full OtherGainsLosses Monetary, duration, credit documentation The gains (losses) that the entity does not separately disclose in the same statement or note. IAS 1.102 Common practice, IAS 1.103 Common practice
ifrs-full OtherImpairedAssetsMember Member label Other impaired assets [member] IAS 36.127 Example
ifrs-full OtherImpairedAssetsMember Member documentation This member stands for impaired assets that the entity does not separately disclose in the same statement or note. IAS 36.127 Example
ifrs-full OtherIncome Monetary, duration, credit label Other income IAS 1.102 Example, IAS 1.103 Example, IAS 26.35 b (iv) Disclosure
ifrs-full OtherIncome Monetary, duration, credit documentation The amount of operating income that the entity does not separately disclose in the same statement or note. IAS 1.102 Example, IAS 1.103 Example, IAS 26.35 b (iv) Disclosure
ifrs-full OtherIncomeExpenseFromSubsidiariesJointlyControlledEntitiesAndAssociates Monetary, duration, credit label Other income (expense) from subsidiaries, jointly controlled entities and associates IAS 1.85 Common practice
ifrs-full OtherIncomeExpenseFromSubsidiariesJointlyControlledEntitiesAndAssociates Monetary, duration, credit documentation The amount of income or expense from subsidiaries, jointly controlled entities and associates that the entity does not separately disclose in the same statement or note. [Refer: Total for all associates [member]; Total for all subsidiaries [member]] IAS 1.85 Common practice
ifrs-full OtherIncreasesAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised Monetary, duration label Other increases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss IFRS 7.28 b Example, IFRS 7.IG14 Example
ifrs-full OtherIncreasesAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised Monetary, duration documentation The increase in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss that the entity does not separately disclose in the same statement or note. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss; Classes of financial instruments [domain]] IFRS 7.28 b Example, IFRS 7.IG14 Example
ifrs-full OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities Monetary, duration, debit label Other inflows (outflows) of cash, classified as financing activities IAS 7.21 Disclosure
ifrs-full OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities Monetary, duration, debit terseLabel Other inflows (outflows) of cash IAS 7.21 Disclosure
ifrs-full OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities Monetary, duration, debit documentation Inflows (outflows) of cash, classified as financing activities, that the entity does not separately disclose in the same statement or note. IAS 7.21 Disclosure
ifrs-full OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities Monetary, duration, debit label Other inflows (outflows) of cash, classified as investing activities IAS 7.21 Disclosure
ifrs-full OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities Monetary, duration, debit terseLabel Other inflows (outflows) of cash IAS 7.21 Disclosure
ifrs-full OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities Monetary, duration, debit documentation Inflows (outflows) of cash, classified as investing activities, that the entity does not separately disclose in the same statement or note. IAS 7.21 Disclosure
ifrs-full OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities Monetary, duration, debit label Other inflows (outflows) of cash, classified as operating activities IAS 7.14 Disclosure
ifrs-full OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities Monetary, duration, debit terseLabel Other inflows (outflows) of cash IAS 7.14 Disclosure
ifrs-full OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities Monetary, duration, debit documentation Inflows (outflows) of cash, classified as operating activities, that the entity does not separately disclose in the same statement or note. IAS 7.14 Disclosure
ifrs-full OtherIntangibleAssets Monetary, instant, debit label Other intangible assets IAS 38.119 Common practice
ifrs-full OtherIntangibleAssets Monetary, instant, debit documentation The amount of intangible assets that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill] IAS 38.119 Common practice
ifrs-full OtherIntangibleAssetsMember Member label Other intangible assets [member] IAS 38.119 Common practice
ifrs-full OtherIntangibleAssetsMember Member documentation This member stands for a class of intangible assets that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill] IAS 38.119 Common practice
ifrs-full OtherInventories Monetary, instant, debit label Other current inventories IAS 2.37 Common practice
ifrs-full OtherInventories Monetary, instant, debit documentation The amount of inventory that the entity does not separately disclose in the same statement or note. [Refer: Inventories] IAS 2.37 Common practice
ifrs-full OtherLiabilities Monetary, instant, credit label Other liabilities IAS 1.55 Common practice
ifrs-full OtherLiabilities Monetary, instant, credit documentation The amount of liabilities that the entity does not separately disclose in the same statement or note. IAS 1.55 Common practice
ifrs-full OtherLongtermBenefits Monetary, duration, debit label Other long-term employee benefits IAS 19.158 Common practice
ifrs-full OtherLongtermBenefits Monetary, duration, debit documentation The amount of long-term employee benefits other than post-employment benefits and termination benefits. Such benefits may include long-term paid absences, jubilee or other long-service benefits, long-term disability benefits, long-term profit-sharing and bonuses and long-term deferred remuneration. [Refer: Employee benefits expense] IAS 19.158 Common practice
ifrs-full OtherLongtermProvisions Monetary, instant, credit label Other non-current provisions IAS 1.78 d Disclosure
ifrs-full OtherLongtermProvisions Monetary, instant, credit documentation The amount of non-current provisions other than provisions for employee benefits. [Refer: Non-current provisions] IAS 1.78 d Disclosure
ifrs-full OtherMaterialActuarialAssumptions Percent label Other material actuarial assumptions IAS 19.144 Common practice
ifrs-full OtherMaterialActuarialAssumptions Percent documentation Any other material assumption used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [domain]; Defined benefit obligation, at present value] IAS 19.144 Common practice
ifrs-full OtherMaterialActuarialAssumptionsMember Member label Other material actuarial assumptions [member] IAS 19.145 Common practice
ifrs-full OtherMaterialActuarialAssumptionsMember Member documentation This member stands for material actuarial assumptions that the entity does not separately disclose in the same statement or note. [Refer: Actuarial assumptions [domain]] IAS 19.145 Common practice
ifrs-full OtherMaterialNoncashItems Monetary, duration, debit label Other material non-cash items IFRS 8.23 i Disclosure, IFRS 8.28 e Disclosure
ifrs-full OtherMaterialNoncashItems Monetary, duration, debit documentation The amount of material non-cash items other than depreciation and amortisation. IFRS 8.23 i Disclosure, IFRS 8.28 e Disclosure
ifrs-full OtherNoncashEffectsSupplierFinanceArrangements Monetary, duration, credit label Other non-cash effects, supplier finance arrangements IAS 7.44H c Example
ifrs-full OtherNoncashEffectsSupplierFinanceArrangements Monetary, duration, credit documentation The amount of other non-cash effects that do not require the use of cash and cash equivalents on financial liabilities that are part of a supplier finance arrangement. IAS 7.44H c Example
ifrs-full OtherNoncurrentAssets Monetary, instant, debit label Other non-current assets IAS 1.55 Common practice
ifrs-full OtherNoncurrentAssets Monetary, instant, debit documentation The amount of non-current assets that the entity does not separately disclose in the same statement or note. [Refer: Non-current assets] IAS 1.55 Common practice
ifrs-full OtherNoncurrentFinancialAssets Monetary, instant, debit label Other non-current financial assets IAS 1.54 d Disclosure
ifrs-full OtherNoncurrentFinancialAssets Monetary, instant, debit documentation The amount of non-current financial assets that the entity does not separately disclose in the same statement or note. [Refer: Other financial assets] IAS 1.54 d Disclosure
ifrs-full OtherNoncurrentFinancialLiabilities Monetary, instant, credit label Other non-current financial liabilities IAS 1.54 m Disclosure, IFRS 12.B13 c Disclosure
ifrs-full OtherNoncurrentFinancialLiabilities Monetary, instant, credit documentation The amount of non-current financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities] IAS 1.54 m Disclosure, IFRS 12.B13 c Disclosure
ifrs-full OtherNoncurrentLiabilities Monetary, instant, credit label Other non-current liabilities IAS 1.55 Common practice
ifrs-full OtherNoncurrentLiabilities Monetary, instant, credit documentation The amount of non-current liabilities that the entity does not separately disclose in the same statement or note. [Refer: Non-current liabilities] IAS 1.55 Common practice
ifrs-full OtherNoncurrentNonfinancialAssets Monetary, instant, debit label Other non-current non-financial assets IAS 1.55 Common practice
ifrs-full OtherNoncurrentNonfinancialAssets Monetary, instant, debit documentation The amount of non-current non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets] IAS 1.55 Common practice
ifrs-full OtherNoncurrentNonfinancialLiabilities Monetary, instant, credit label Other non-current non-financial liabilities IAS 1.55 Common practice
ifrs-full OtherNoncurrentNonfinancialLiabilities Monetary, instant, credit documentation The amount of non-current non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities] IAS 1.55 Common practice
ifrs-full OtherNoncurrentPayables Monetary, instant, credit label Other non-current payables IAS 1.55 Common practice
ifrs-full OtherNoncurrentPayables Monetary, instant, credit documentation The amount of non-current payables that the entity does not separately disclose in the same statement or note. IAS 1.55 Common practice
ifrs-full OtherNoncurrentReceivables Monetary, instant, debit label Other non-current receivables IAS 1.78 b Example
ifrs-full OtherNoncurrentReceivables Monetary, instant, debit documentation The amount of non-current other receivables. [Refer: Other receivables] IAS 1.78 b Example
ifrs-full OtherNonfinancialAssets Monetary, instant, debit label Other non-financial assets IAS 1.55 Common practice
ifrs-full OtherNonfinancialAssets Monetary, instant, debit documentation The amount of non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets] IAS 1.55 Common practice
ifrs-full OtherNonfinancialLiabilities Monetary, instant, credit label Other non-financial liabilities IAS 1.55 Common practice
ifrs-full OtherNonfinancialLiabilities Monetary, instant, credit documentation The amount of non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities] IAS 1.55 Common practice
ifrs-full OtherOperatingIncomeExpense Monetary, duration, credit label Other operating income (expense) IAS 1.85 Common practice
ifrs-full OtherOperatingIncomeExpense Monetary, duration, credit documentation The amount of operating income (expense) that the entity does not separately disclose in the same statement or note. IAS 1.85 Common practice
ifrs-full OtherPayables Monetary, instant, credit label Other payables IAS 1.55 Common practice
ifrs-full OtherPayables Monetary, instant, credit documentation Amounts payable that the entity does not separately disclose in the same statement or note. IAS 1.55 Common practice
ifrs-full OtherPriceRiskMember Member label Other price risk [member] IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 7 – Defined terms Disclosure
ifrs-full OtherPriceRiskMember Member documentation This member stands for a type of market risk representing the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices (other than those arising from interest rate risk or currency risk), whether those changes are caused by factors specific to the individual financial instrument or its issuer, or by factors affecting all similar financial instruments traded in the market. [Refer: Currency risk [member]; Interest rate risk [member]; Classes of financial instruments [domain]] IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 7 – Defined terms Disclosure
ifrs-full OtherPropertyPlantAndEquipment Monetary, instant, debit label Other property, plant and equipment IAS 16.37 Common practice
ifrs-full OtherPropertyPlantAndEquipment Monetary, instant, debit documentation The amount of property, plant and equipment that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment] IAS 16.37 Common practice
ifrs-full OtherPropertyPlantAndEquipmentMember Member label Other property, plant and equipment [member] IAS 16.37 Common practice
ifrs-full OtherPropertyPlantAndEquipmentMember Member documentation This member stands for a class of property, plant and equipment representing property, plant and equipment that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment] IAS 16.37 Common practice
ifrs-full OtherProvisions Monetary, instant, credit label Other provisions IAS 1.78 d Disclosure, IAS 37.84 a Disclosure
ifrs-full OtherProvisions Monetary, instant, credit periodEndLabel Other provisions at end of period IAS 1.78 d Disclosure, IAS 37.84 a Disclosure
ifrs-full OtherProvisions Monetary, instant, credit periodStartLabel Other provisions at beginning of period IAS 1.78 d Disclosure, IAS 37.84 a Disclosure
ifrs-full OtherProvisions Monetary, instant, credit totalLabel Total other provisions IAS 1.78 d Disclosure, IAS 37.84 a Disclosure
ifrs-full OtherProvisions Monetary, instant, credit documentation The amount of provisions other than provisions for employee benefits. [Refer: Provisions] IAS 1.78 d Disclosure, IAS 37.84 a Disclosure
ifrs-full OtherProvisionsAbstract label Other provisions [abstract]
ifrs-full OtherReceivables Monetary, instant, debit label Other receivables IAS 1.78 b Example
ifrs-full OtherReceivables Monetary, instant, debit documentation The amount receivable by the entity that it does not separately disclose in the same statement or note. IAS 1.78 b Example
ifrs-full OtherRegulatoryDeferralAccountCreditBalances Monetary, instant, credit label Other regulatory deferral account credit balances IFRS 14.25 Example, IFRS 14.IE5 Example
ifrs-full OtherRegulatoryDeferralAccountCreditBalances Monetary, instant, credit documentation The amount of regulatory deferral account credit balances that the entity does not separately disclose in the same statement or note. [Refer: Regulatory deferral account credit balances] IFRS 14.25 Example, IFRS 14.IE5 Example
ifrs-full OtherRegulatoryDeferralAccountDebitBalances Monetary, instant, debit label Other regulatory deferral account debit balances IFRS 14.25 Example, IFRS 14.IE5 Example
ifrs-full OtherRegulatoryDeferralAccountDebitBalances Monetary, instant, debit documentation The amount of regulatory deferral account debit balances that the entity does not separately disclose in the same statement or note. [Refer: Regulatory deferral account debit balances] IFRS 14.25 Example, IFRS 14.IE5 Example
ifrs-full OtherRelatedPartiesMember Member label Other related parties [member] IAS 24.19 g Disclosure
ifrs-full OtherRelatedPartiesMember Member documentation This member stands for related parties that the entity does not separately disclose in the same statement or note. [Refer: Total for all related parties [member]] IAS 24.19 g Disclosure
ifrs-full OtherReserves Monetary, instant, credit label Other reserves IAS 1.78 e Example
ifrs-full OtherReserves Monetary, instant, credit documentation A component of equity representing reserves within equity, not including retained earnings. [Refer: Retained earnings] IAS 1.78 e Example
ifrs-full OtherReservesMember Member label Other reserves [member] IAS 1.106 Disclosure
ifrs-full OtherReservesMember Member documentation This member stands for a component of equity representing reserves within equity, not including retained earnings. [Refer: Retained earnings] IAS 1.106 Disclosure
ifrs-full OtherRevenue Monetary, duration, credit label Other revenue IAS 1.112 c Common practice
ifrs-full OtherRevenue Monetary, duration, credit documentation The amount of revenue arising from sources that the entity does not separately disclose in the same statement or note. [Refer: Revenue] IAS 1.112 c Common practice
ifrs-full OtherReversalsOfProvisions Monetary, duration, credit label Other reversals of provisions IAS 1.98 g Disclosure
ifrs-full OtherReversalsOfProvisions Monetary, duration, credit documentation The amount of reversals of provisions that the entity does not separately disclose in the same statement or note. [Refer: Provisions] IAS 1.98 g Disclosure
ifrs-full OtherShorttermEmployeeBenefits Monetary, duration, debit label Other short-term employee benefits IAS 19.9 Common practice
ifrs-full OtherShorttermEmployeeBenefits Monetary, duration, debit documentation The amount of expense from employee benefits (other than termination benefits), which are expected to be settled wholly within twelve months after the end of the annual reporting period in which the employees render the related services, that the entity does not separately disclose in the same statement or note. [Refer: Employee benefits expense] IAS 19.9 Common practice
ifrs-full OtherShorttermProvisions Monetary, instant, credit label Other current provisions IAS 1.78 d Disclosure
ifrs-full OtherShorttermProvisions Monetary, instant, credit documentation The amount of current provisions other than provisions for employee benefits. [Refer: Provisions] IAS 1.78 d Disclosure
ifrs-full OtherTangibleOrIntangibleAssetsTransferred Monetary, instant, credit label Other tangible or intangible assets transferred IFRS 3.B64 f (ii) Disclosure
ifrs-full OtherTangibleOrIntangibleAssetsTransferred Monetary, instant, credit documentation The fair value, at acquisition date, of other tangible or intangible assets (including a business or subsidiary of the acquirer) transferred as consideration in a business combination, that the entity does not separately disclose in the same note. [Refer: Intangible assets other than goodwill; Total for all business combinations [member]; Total for all subsidiaries [member]] IFRS 3.B64 f (ii) Disclosure
ifrs-full OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome Monetary, duration, debit label Other tax effects for reconciliation between accounting profit and tax expense (income) IAS 12.81 c (i) Disclosure
ifrs-full OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome Monetary, duration, debit documentation The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that the entity does not separately disclose in the same statement or note. [Refer: Accounting profit; Applicable tax rate] IAS 12.81 c (i) Disclosure
ifrs-full OtherTaxRateEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome Percent label Other tax rate effects for reconciliation between accounting profit and tax expense (income) IAS 12.81 c (ii) Disclosure
ifrs-full OtherTaxRateEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome Percent documentation Tax rate effects, in aggregate, on the reconciliation between the average effective tax rate and the applicable tax rate that the entity does not separately disclose in the reconciliation. [Refer: Average effective tax rate; Applicable tax rate] IAS 12.81 c (ii) Disclosure
ifrs-full OtherTemporaryDifferencesMember Member label Other temporary differences [member] IAS 12.81 g Common practice
ifrs-full OtherTemporaryDifferencesMember Member documentation This member stands for temporary differences that the entity does not separately disclose in the same statement or note. [Refer: Temporary differences [member]] IAS 12.81 g Common practice
ifrs-full OtherTradingIncomeExpense Monetary, duration, credit label Other trading income (expense) IAS 1.112 c Common practice
ifrs-full OtherTradingIncomeExpense Monetary, duration, credit documentation The amount of trading income (expense) that the entity does not separately disclose in the same statement or note. [Refer: Trading income (expense)] IAS 1.112 c Common practice
ifrs-full OtherWorkPerformedByEntityAndCapitalised Monetary, duration, credit label Other work performed by entity and capitalised IAS 1.85 Common practice, IAS 1.IG6 Example
ifrs-full OtherWorkPerformedByEntityAndCapitalised Monetary, duration, credit documentation The amount of the entity’s own work capitalised from items originally classified as costs that the entity does not separately disclose in the same statement or note. IAS 1.85 Common practice, IAS 1.IG6 Example
ifrs-full OutflowsOfCashFromInvestingActivities Monetary, duration, credit label Outflows of cash from investing activities IAS 7.16 Common practice
ifrs-full OutflowsOfCashFromInvestingActivities Monetary, duration, credit documentation The cash outflow for investing activities. IAS 7.16 Common practice
ifrs-full OutputOfAgriculturalProduce Decimal, duration label Output of agricultural produce IAS 41.46 b (ii) Common practice
ifrs-full OutputOfAgriculturalProduce Decimal, duration documentation The output of entity’s agricultural produce. IAS 41.46 b (ii) Common practice
ifrs-full OutstandingBalancesForRelatedPartyTransactionsAbstract label Outstanding balances for related party transactions [abstract]
ifrs-full OutstandingCommitmentsMadeByEntityRelatedPartyTransactions Monetary, instant, credit label Outstanding commitments made by entity, related party transactions IAS 24.18 b Disclosure
ifrs-full OutstandingCommitmentsMadeByEntityRelatedPartyTransactions Monetary, instant, credit documentation The amount of outstanding commitments made by the entity in related party transactions. [Refer: Total for all related parties [member]] IAS 24.18 b Disclosure
ifrs-full OutstandingCommitmentsMadeOnBehalfOfEntityRelatedPartyTransactions Monetary, instant, credit label Outstanding commitments made on behalf of entity, related party transactions IAS 24.18 b Disclosure
ifrs-full OutstandingCommitmentsMadeOnBehalfOfEntityRelatedPartyTransactions Monetary, instant, credit documentation The amount of outstanding commitments made on behalf of the entity in related party transactions. [Refer: Total for all related parties [member]] IAS 24.18 b Disclosure
ifrs-full OwneroccupiedPropertyMeasuredUsingInvestmentPropertyFairValueModel Monetary, instant, debit label Owner-occupied property measured using investment property fair value model IAS 16.29B Disclosure
ifrs-full OwneroccupiedPropertyMeasuredUsingInvestmentPropertyFairValueModel Monetary, instant, debit documentation The amount of property, plant and equipment representing owner-occupied property measured using the investment property fair value model applying paragraph 29A of IAS 16. [Refer: Property, plant and equipment] IAS 16.29B Disclosure
ifrs-full OwneroccupiedPropertyMeasuredUsingInvestmentPropertyFairValueModelMember Member label Owner-occupied property measured using investment property fair value model [member] IAS 16.29B Disclosure
ifrs-full OwneroccupiedPropertyMeasuredUsingInvestmentPropertyFairValueModelMember Member documentation This member stands for a class of property, plant and equipment representing owner-occupied property measured using the investment property fair value model applying paragraph 29A of IAS 16. [Refer: Property, plant and equipment] IAS 16.29B Disclosure
ifrs-full ParentMember Member label Parent [member] IAS 24.19 a Disclosure
ifrs-full ParentMember Member documentation This member stands for an entity that controls one or more entities. IAS 24.19 a Disclosure
ifrs-full ParticipatingEquityInstrumentsOtherThanOrdinarySharesAbstract label Participating equity instruments other than ordinary shares [abstract]
ifrs-full ParticipationInDefinedBenefitPlanThatSharesRisksBetweenGroupEntitiesRelatedPartyTransactions Monetary, duration label Participation in defined benefit plan that shares risks between group entities, related party transactions IAS 24.22 Example
ifrs-full ParticipationInDefinedBenefitPlanThatSharesRisksBetweenGroupEntitiesRelatedPartyTransactions Monetary, duration 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]] IAS 24.22 Example
ifrs-full ParticipationInDefinedBenefitPlanThatSharesRisksBetweenGroupEntitiesRelatedPartyTransactions Monetary, duration documentation The amount of participation by the entity in a defined benefit plan that shares risks between group entities. [Refer: Defined benefit plans [domain]; Total for all related parties [member]] IAS 24.22 Example
ifrs-full ParValuePerShare Per share label Par value per share IAS 1.79 a (iii) Disclosure
ifrs-full ParValuePerShare Per share documentation The nominal value per share. IAS 1.79 a (iii) Disclosure
ifrs-full PastDueStatusAxis Axis label Past due status [axis] IFRS 7.35N Example
ifrs-full PastDueStatusAxis Axis 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 7.35N Example
ifrs-full PastDueStatusDomain Domain [default] label Past due status [domain] IFRS 7.35N Example
ifrs-full PastDueStatusDomain Domain [default] documentation This member stands for all past-due statuses. It also represents the standard value for the “Past due status” axis if no other member is used. IFRS 7.35N Example
ifrs-full PastServiceCostAndGainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset Monetary, duration, credit label Increase (decrease) in net defined benefit liability (asset) resulting from past service cost and losses (gains) arising from settlements IAS 19.141 d Disclosure
ifrs-full PastServiceCostAndGainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset Monetary, duration, credit netLabel Net increase (decrease) in net defined benefit liability (asset) resulting from past service cost and gains (losses) arising from settlements IAS 19.141 d Disclosure
ifrs-full PastServiceCostAndGainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset Monetary, duration, credit documentation The increase (decrease) in the net defined benefit liability (asset) resulting from past service cost and losses (gains) arising from settlements. [Refer: Decrease (increase) in net defined benefit liability (asset) resulting from gains (losses) arising from settlements; Net defined benefit liability (asset)] IAS 19.141 d Disclosure
ifrs-full PastServiceCostAndGainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAssetAbstract label Past service cost and gains (losses) arising from settlements, net defined benefit liability (asset) [abstract]
ifrs-full PastServiceCostAndLossesGainsArisingFromSettlementsDefinedBenefitPlans Monetary, duration, debit label Past service cost and losses (gains) arising from settlements, defined benefit plans IAS 19.135 b Common practice
ifrs-full PastServiceCostAndLossesGainsArisingFromSettlementsDefinedBenefitPlans Monetary, duration, debit totalLabel Total past service cost and losses (gains) arising from settlements, defined benefit plans IAS 19.135 b Common practice
ifrs-full PastServiceCostAndLossesGainsArisingFromSettlementsDefinedBenefitPlans Monetary, duration, debit documentation The amount of expense (income) resulting from past service cost and losses (gains) arising from settlements. [Refer: Post-employment benefit expense in profit or loss, defined benefit plans; Past service cost, defined benefit plans] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from past service cost and losses (gains) arising from settlements] IAS 19.135 b Common practice
ifrs-full PastServiceCostAndLossesGainsArisingFromSettlementsDefinedBenefitPlansAbstract label Past service cost and losses (gains) arising from settlements, defined benefit plans [abstract]
ifrs-full PastServiceCostDefinedBenefitPlans Monetary, duration, debit label Past service cost, defined benefit plans IAS 19.135 b Common practice
ifrs-full PastServiceCostDefinedBenefitPlans Monetary, duration, debit documentation The amount of expense (income) resulting from past service cost. Past service cost is the change in the present value of the defined benefit obligation for employee service in prior periods, resulting from a plan amendment (the introduction or withdrawal of, or changes to, a defined benefit plan) or a curtailment (a significant reduction by the entity in the number of employees covered by a plan). [Refer: Post-employment benefit expense in profit or loss, defined benefit plans; Defined benefit plans [domain]] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from past service cost] IAS 19.135 b Common practice
ifrs-full PastServiceCostNetDefinedBenefitLiabilityAsset Monetary, duration, credit label Increase (decrease) in net defined benefit liability (asset) resulting from past service cost IAS 19.141 d Disclosure
ifrs-full PastServiceCostNetDefinedBenefitLiabilityAsset Monetary, duration, credit documentation The increase (decrease) in the net defined benefit liability (asset) resulting from past service cost. Past service cost is the change in the present value of the defined benefit obligation for employee service in prior periods, resulting from a plan amendment (the introduction or withdrawal of, or changes to, a defined benefit plan) or a curtailment (a significant reduction by the entity in the number of employees covered by a plan). [Refer: Net defined benefit liability (asset); Defined benefit plans [domain]] IAS 19.141 d Disclosure
ifrs-full PayablesForPurchaseOfEnergy Monetary, instant, credit label Payables for purchase of energy IAS 1.78 Common practice
ifrs-full PayablesForPurchaseOfEnergy Monetary, instant, credit documentation The amount of payables for the purchase of energy. IAS 1.78 Common practice
ifrs-full PayablesForPurchaseOfNoncurrentAssets Monetary, instant, credit label Payables for purchase of non-current assets IAS 1.78 Common practice
ifrs-full PayablesForPurchaseOfNoncurrentAssets Monetary, instant, credit documentation The amount of payables for the purchase of non-current assets. [Refer: Non-current assets] IAS 1.78 Common practice
ifrs-full PayablesOnSocialSecurityAndTaxesOtherThanIncomeTax Monetary, instant, credit label Payables on social security and taxes other than income tax IAS 1.78 Common practice
ifrs-full PayablesOnSocialSecurityAndTaxesOtherThanIncomeTax Monetary, instant, credit documentation The amount of payment due on social security and taxes other than income tax. Income taxes include all domestic and foreign taxes that are based on taxable profits. Income taxes also include taxes, such as withholding taxes, that are payable by a subsidiary, associate or joint arrangement on distributions to the reporting entity. IAS 1.78 Common practice
ifrs-full PaymentsForDebtIssueCosts Monetary, duration, credit label Payments for debt issue costs IAS 7.17 Common practice
ifrs-full PaymentsForDebtIssueCosts Monetary, duration, credit documentation The cash outflow for debt issue costs. IAS 7.17 Common practice
ifrs-full PaymentsForDevelopmentProjectExpenditure Monetary, duration, credit label Payments for development project expenditure IAS 7.16 Common practice
ifrs-full PaymentsForDevelopmentProjectExpenditure Monetary, duration, credit documentation The cash outflow for expenditure related to development projects. IAS 7.16 Common practice
ifrs-full PaymentsForExplorationAndEvaluationExpenses Monetary, duration, credit label Payments for exploration and evaluation expenses IAS 7.14 Common practice
ifrs-full PaymentsForExplorationAndEvaluationExpenses Monetary, duration, credit documentation The cash outflow for expenses incurred by an entity in connection with the exploration for, and evaluation of, mineral resources before the technical feasibility and commercial viability of extracting a mineral resource are demonstrable. IAS 7.14 Common practice
ifrs-full PaymentsForShareIssueCosts Monetary, duration, credit label Payments for share issue costs IAS 7.17 Common practice
ifrs-full PaymentsForShareIssueCosts Monetary, duration, credit documentation The cash outflow for share issue costs. IAS 7.17 Common practice
ifrs-full PaymentsFromChangesInOwnershipInterestsInSubsidiaries (Monetary), duration, credit label Payments from changes in ownership interests in subsidiaries that do not result in loss of control IAS 7.42A Disclosure, IAS 7.42B Disclosure
ifrs-full PaymentsFromChangesInOwnershipInterestsInSubsidiaries (Monetary), duration, credit negatedLabel Payments from changes in ownership interests in subsidiaries that do not result in loss of control IAS 7.42A Disclosure, IAS 7.42B Disclosure
ifrs-full PaymentsFromChangesInOwnershipInterestsInSubsidiaries (Monetary), duration, credit documentation The cash outflow for changes in ownership interests in subsidiaries that do not result in a loss of control. [Refer: Total for all subsidiaries [member]] IAS 7.42A Disclosure, IAS 7.42B Disclosure
ifrs-full PaymentsFromContractsHeldForDealingOrTradingPurpose (Monetary), duration, credit label Payments from contracts held for dealing or trading purpose IAS 7.14 g Example
ifrs-full PaymentsFromContractsHeldForDealingOrTradingPurpose (Monetary), duration, credit negatedLabel Payments from contracts held for dealing or trading purpose IAS 7.14 g Example
ifrs-full PaymentsFromContractsHeldForDealingOrTradingPurpose (Monetary), duration, credit documentation The cash outflow for contracts held for dealing or trading purposes. IAS 7.14 g Example
ifrs-full PaymentsFromPlanNetDefinedBenefitLiabilityAsset (Monetary), duration, debit label Decrease (increase) in net defined benefit liability (asset) resulting from payments from plan IAS 19.141 g Disclosure
ifrs-full PaymentsFromPlanNetDefinedBenefitLiabilityAsset (Monetary), duration, debit negatedLabel Increase (decrease) in net defined benefit liability (asset) resulting from payments from plan IAS 19.141 g Disclosure
ifrs-full PaymentsFromPlanNetDefinedBenefitLiabilityAsset (Monetary), duration, debit commentaryGuidance Decreases in the present value of defined benefit obligation or net defined benefit liability resulting from payments from plan should be tagged with a positive value. Decreases in the fair value of plan assets resulting from payments from plan represent an increase in net defined benefit liability (equivalent to a decrease in net defined benefit asset) and should be tagged with a negative value. IAS 19.141 g Disclosure
ifrs-full PaymentsFromPlanNetDefinedBenefitLiabilityAsset (Monetary), duration, debit documentation The decrease (increase) in the net defined benefit liability (asset) resulting from payments from the plan. [Refer: Net defined benefit liability (asset)] IAS 19.141 g Disclosure
ifrs-full PaymentsInRespectOfSettlementsNetDefinedBenefitLiabilityAsset (Monetary), duration, debit label Decrease (increase) in net defined benefit liability (asset) resulting from payments in respect of settlements IAS 19.141 g Disclosure
ifrs-full PaymentsInRespectOfSettlementsNetDefinedBenefitLiabilityAsset (Monetary), duration, debit negatedLabel Increase (decrease) in net defined benefit liability (asset) resulting from payments in respect of settlements IAS 19.141 g Disclosure
ifrs-full PaymentsInRespectOfSettlementsNetDefinedBenefitLiabilityAsset (Monetary), duration, debit commentaryGuidance Decreases in the present value of defined benefit obligation or net defined benefit liability resulting from payments in respect of settlements should be tagged with a positive value. Decreases in the fair value of plan assets resulting from payments in respect of settlements represent an increase in net defined benefit liability (equivalent to a decrease in net defined benefit asset) and should be tagged with a negative value. IAS 19.141 g Disclosure
ifrs-full PaymentsInRespectOfSettlementsNetDefinedBenefitLiabilityAsset (Monetary), duration, debit documentation The decrease (increase) in the net defined benefit liability (asset) resulting from payments from the plan in respect of settlements. [Refer: Decrease (increase) in net defined benefit liability (asset) resulting from gains (losses) arising from settlements; Net defined benefit liability (asset); Defined benefit plans [domain]] IAS 19.141 g Disclosure
ifrs-full PaymentsInRespectOfSettlementsReimbursementRights (Monetary), duration, credit label Decrease in reimbursement rights related to defined benefit obligation, resulting from payments in respect of settlements IAS 19.141 g Disclosure
ifrs-full PaymentsInRespectOfSettlementsReimbursementRights (Monetary), duration, credit negatedLabel Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from payments in respect of settlements IAS 19.141 g Disclosure
ifrs-full PaymentsInRespectOfSettlementsReimbursementRights (Monetary), duration, credit documentation The decrease (increase) in reimbursement rights related to defined benefit obligation, resulting from payments in respect of settlements. [Refer: Decrease (increase) in net defined benefit liability (asset) resulting from gains (losses) arising from settlements; Defined benefit plans [domain]] IAS 19.141 g Disclosure
ifrs-full PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities (Monetary), duration, credit label Payments of lease liabilities, classified as financing activities IAS 7.17 e Example
ifrs-full PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities (Monetary), duration, credit negatedTerseLabel Payments of lease liabilities IAS 7.17 e Example
ifrs-full PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities (Monetary), duration, credit documentation The cash outflow for payment of lease liabilities, classified as financing activities. [Refer: Lease liabilities] IAS 7.17 e Example
ifrs-full PaymentsOfOtherEquityInstruments (Monetary), duration, credit label Payments of other equity instruments IAS 7.17 Common practice
ifrs-full PaymentsOfOtherEquityInstruments (Monetary), duration, credit negatedLabel Payments of other equity instruments IAS 7.17 Common practice
ifrs-full PaymentsOfOtherEquityInstruments (Monetary), duration, credit documentation The cash outflow for payments for equity instruments that the entity does not separately disclose in the same statement or note. IAS 7.17 Common practice
ifrs-full PaymentsRelatingToRoyaltiesFeesAndCommissions Monetary, duration, credit label Payments relating to royalties, fees and commissions IAS 7.14 Common practice
ifrs-full PaymentsRelatingToRoyaltiesFeesAndCommissions Monetary, duration, credit negatedLabel Payments relating to royalties, fees and commissions IAS 7.14 Common practice
ifrs-full PaymentsRelatingToRoyaltiesFeesAndCommissions Monetary, duration, credit documentation The cash outflow from royalties, fees and commissions. IAS 7.14 Common practice
ifrs-full PaymentsToAcquireOrRedeemEntitysShares (Monetary), duration, credit label Payments to acquire or redeem entity’s shares IAS 7.17 b Example
ifrs-full PaymentsToAcquireOrRedeemEntitysShares (Monetary), duration, credit negatedLabel Payments to acquire or redeem entity’s shares IAS 7.17 b Example
ifrs-full PaymentsToAcquireOrRedeemEntitysShares (Monetary), duration, credit documentation The cash outflow to acquire or redeem entity’s shares. IAS 7.17 b Example
ifrs-full PaymentsToAndOnBehalfOfEmployees (Monetary), duration, credit label Payments to and on behalf of employees IAS 7.14 d Example
ifrs-full PaymentsToAndOnBehalfOfEmployees (Monetary), duration, credit negatedLabel Payments to and on behalf of employees IAS 7.14 d Example
ifrs-full PaymentsToAndOnBehalfOfEmployees (Monetary), duration, credit documentation The cash outflow to, and on behalf of, employees. IAS 7.14 d Example
ifrs-full PaymentsToManufactureOrAcquireAssetsHeldForRentalToOthersAndSubsequentlyHeldForSale (Monetary), duration, credit label Payments to manufacture or acquire assets held for rental to others and subsequently held for sale IAS 7.14 Example
ifrs-full PaymentsToManufactureOrAcquireAssetsHeldForRentalToOthersAndSubsequentlyHeldForSale (Monetary), duration, credit negatedLabel Payments to manufacture or acquire assets held for rental to others and subsequently held for sale IAS 7.14 Example
ifrs-full PaymentsToManufactureOrAcquireAssetsHeldForRentalToOthersAndSubsequentlyHeldForSale (Monetary), duration, credit documentation The cash outflow to manufacture or acquire assets held for rental to others and subsequently held for sale. IAS 7.14 Example
ifrs-full PaymentsToSuppliersForGoodsAndServices (Monetary), duration, credit label Payments to suppliers for goods and services IAS 7.14 c Example
ifrs-full PaymentsToSuppliersForGoodsAndServices (Monetary), duration, credit negatedLabel Payments to suppliers for goods and services IAS 7.14 c Example
ifrs-full PaymentsToSuppliersForGoodsAndServices (Monetary), duration, credit documentation The cash outflow to suppliers for goods and services. IAS 7.14 c Example
ifrs-full PaymentsToSuppliersForGoodsAndServicesAndToAndOnBehalfOfEmployees Monetary, duration, credit label Payments to suppliers for goods and services and to and on behalf of employees IAS 7.14 Common practice
ifrs-full PaymentsToSuppliersForGoodsAndServicesAndToAndOnBehalfOfEmployees Monetary, duration, credit documentation The cash outflow for payments to suppliers for goods and services and to, and on behalf of, employees. IAS 7.14 Common practice
ifrs-full PensionDefinedBenefitPlansMember Member label Pension defined benefit plans [member] IAS 19.138 b Common practice
ifrs-full PensionDefinedBenefitPlansMember Member documentation This member stands for pension defined benefit plans. [Refer: Defined benefit plans [domain]] IAS 19.138 b Common practice
ifrs-full PercentageOfEntitysRevenue Percent label Percentage of entity’s revenue IFRS 8.34 Common practice
ifrs-full PercentageOfEntitysRevenue Percent documentation The percentage of the entity’s revenue. [Refer: Revenue] IFRS 8.34 Common practice
ifrs-full PercentageOfReasonablyPossibleDecreaseInActuarialAssumption Percent label Percentage of reasonably possible decrease in actuarial assumption IAS 19.145 a Disclosure
ifrs-full PercentageOfReasonablyPossibleDecreaseInActuarialAssumption Percent documentation The reasonably possible percentage of the decrease in the actuarial assumption used to determine the present value of defined benefit obligation. [Refer: Actuarial assumptions [domain]] IAS 19.145 a Disclosure
ifrs-full PercentageOfReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17 Percent label Percentage of reasonably possible decrease in risk variable that arises from contracts within scope of IFRS 17 IFRS 17.128 a Disclosure
ifrs-full PercentageOfReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17 Percent documentation The percentage of the reasonably possible decrease in the risk variable that arises from contracts within scope of IFRS 17. IFRS 17.128 a Disclosure
ifrs-full PercentageOfReasonablyPossibleDecreaseInUnobservableInputAssets Percent label Percentage of reasonably possible decrease in unobservable input, assets IFRS 13.93 h (ii) Common practice
ifrs-full PercentageOfReasonablyPossibleDecreaseInUnobservableInputAssets Percent commentaryGuidance Use this element for decreases expressed as percentages in inputs not expressed as percentages – for example, a 2 per cent decrease in cash flows. Also use this element for decreases expressed in percentage points in inputs expressed as percentages – for example, a 2 percentage point decrease in an 8 per cent discount rate to a discount rate of 6 per cent. Do not use this element for relative changes in inputs expressed as percentages – for example, a 2 per cent decrease in an 8 per cent discount rate to a discount rate of 7,84 per cent (i.e. multiplied by 0,98). In such cases, create extension elements. IFRS 13.93 h (ii) Common practice
ifrs-full PercentageOfReasonablyPossibleDecreaseInUnobservableInputAssets Percent documentation The percentage of a reasonably possible decrease in an unobservable input used in fair value measurement of assets. IFRS 13.93 h (ii) Common practice
ifrs-full PercentageOfReasonablyPossibleDecreaseInUnobservableInputEntitysOwnEquityInstruments Percent label Percentage of reasonably possible decrease in unobservable input, entity’s own equity instruments IFRS 13.93 h (ii) Common practice
ifrs-full PercentageOfReasonablyPossibleDecreaseInUnobservableInputEntitysOwnEquityInstruments Percent commentaryGuidance Use this element for decreases expressed as percentages in inputs not expressed as percentages – for example, a 2 per cent decrease in cash flows. Also use this element for decreases expressed in percentage points in inputs expressed as percentages – for example, a 2 percentage point decrease in an 8 per cent discount rate to a discount rate of 6 per cent. Do not use this element for relative changes in inputs expressed as percentages – for example, a 2 per cent decrease in an 8 per cent discount rate to a discount rate of 7,84 per cent (i.e. multiplied by 0,98). In such cases, create extension elements. IFRS 13.93 h (ii) Common practice
ifrs-full PercentageOfReasonablyPossibleDecreaseInUnobservableInputEntitysOwnEquityInstruments Percent documentation The percentage of a reasonably possible decrease in an unobservable input used in fair value measurement of the entity’s own equity instruments. IFRS 13.93 h (ii) Common practice
ifrs-full PercentageOfReasonablyPossibleDecreaseInUnobservableInputLiabilities Percent label Percentage of reasonably possible decrease in unobservable input, liabilities IFRS 13.93 h (ii) Common practice
ifrs-full PercentageOfReasonablyPossibleDecreaseInUnobservableInputLiabilities Percent commentaryGuidance Use this element for decreases expressed as percentages in inputs not expressed as percentages – for example, a 2 per cent decrease in cash flows. Also use this element for decreases expressed in percentage points in inputs expressed as percentages – for example, a 2 percentage point decrease in an 8 per cent discount rate to a discount rate of 6 per cent. Do not use this element for relative changes in inputs expressed as percentages – for example, a 2 per cent decrease in an 8 per cent discount rate to a discount rate of 7,84 per cent (i.e. multiplied by 0,98). In such cases, create extension elements. IFRS 13.93 h (ii) Common practice
ifrs-full PercentageOfReasonablyPossibleDecreaseInUnobservableInputLiabilities Percent documentation The percentage of a reasonably possible decrease in an unobservable input used in fair value measurement of liabilities. IFRS 13.93 h (ii) Common practice
ifrs-full PercentageOfReasonablyPossibleIncreaseInActuarialAssumption Percent label Percentage of reasonably possible increase in actuarial assumption IAS 19.145 a Disclosure
ifrs-full PercentageOfReasonablyPossibleIncreaseInActuarialAssumption Percent documentation The reasonably possible percentage of the increase in the actuarial assumption used to determine the present value of defined benefit obligation. [Refer: Actuarial assumptions [domain]] IAS 19.145 a Disclosure
ifrs-full PercentageOfReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17 Percent label Percentage of reasonably possible increase in risk variable that arises from contracts within scope of IFRS 17 IFRS 17.128 a Disclosure
ifrs-full PercentageOfReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17 Percent documentation The percentage of a reasonably possible increase in the risk variable that arises from contracts within scope of IFRS 17. IFRS 17.128 a Disclosure
ifrs-full PercentageOfReasonablyPossibleIncreaseInUnobservableInputAssets Percent label Percentage of reasonably possible increase in unobservable input, assets IFRS 13.93 h (ii) Common practice
ifrs-full PercentageOfReasonablyPossibleIncreaseInUnobservableInputAssets Percent commentaryGuidance Use this element for increases expressed as percentages in inputs not expressed as percentages – for example, a 2 per cent increase in cash flows. Also use this element for increases expressed in percentage points in inputs expressed as percentages – for example, a 2 percentage point increase in an 8 per cent discount rate to a discount rate of 10 per cent. Do not use this element for relative changes in inputs expressed as percentages – for example, a 2 per cent increase in an 8 per cent discount rate to a discount rate of 8,16 per cent (i.e. multiplied by 1,02). In such cases, create extension elements. IFRS 13.93 h (ii) Common practice
ifrs-full PercentageOfReasonablyPossibleIncreaseInUnobservableInputAssets Percent documentation The percentage of a reasonably possible increase in an unobservable input used in fair value measurement of assets. IFRS 13.93 h (ii) Common practice
ifrs-full PercentageOfReasonablyPossibleIncreaseInUnobservableInputEntitysOwnEquityInstruments Percent label Percentage of reasonably possible increase in unobservable input, entity’s own equity instruments IFRS 13.93 h (ii) Common practice
ifrs-full PercentageOfReasonablyPossibleIncreaseInUnobservableInputEntitysOwnEquityInstruments Percent commentaryGuidance Use this element for increases expressed as percentages in inputs not expressed as percentages – for example, a 2 per cent increase in cash flows. Also use this element for increases expressed in percentage points in inputs expressed as percentages – for example, a 2 percentage point increase in an 8 per cent discount rate to a discount rate of 10 per cent. Do not use this element for relative changes in inputs expressed as percentages – for example, a 2 per cent increase in an 8 per cent discount rate to a discount rate of 8,16 per cent (i.e. multiplied by 1,02). In such cases, create extension elements. IFRS 13.93 h (ii) Common practice
ifrs-full PercentageOfReasonablyPossibleIncreaseInUnobservableInputEntitysOwnEquityInstruments Percent documentation The percentage of a reasonably possible increase in an unobservable input used in fair value measurement of the entity’s own equity instruments. IFRS 13.93 h (ii) Common practice
ifrs-full PercentageOfReasonablyPossibleIncreaseInUnobservableInputLiabilities Percent label Percentage of reasonably possible increase in unobservable input, liabilities IFRS 13.93 h (ii) Common practice
ifrs-full PercentageOfReasonablyPossibleIncreaseInUnobservableInputLiabilities Percent commentaryGuidance Use this element for increases expressed as percentages in inputs not expressed as percentages – for example, a 2 per cent increase in cash flows. Also use this element for increases expressed in percentage points in inputs expressed as percentages – for example, a 2 percentage point increase in an 8 per cent discount rate to a discount rate of 10 per cent. Do not use this element for relative changes in inputs expressed as percentages – for example, a 2 per cent increase in an 8 per cent discount rate to a discount rate of 8,16 per cent (i.e. multiplied by 1,02). In such cases, create extension elements. IFRS 13.93 h (ii) Common practice
ifrs-full PercentageOfReasonablyPossibleIncreaseInUnobservableInputLiabilities Percent documentation The percentage of a reasonably possible increase in an unobservable input used in fair value measurement of liabilities. IFRS 13.93 h (ii) Common practice
ifrs-full PercentageOfVotingEquityInterestsAcquired Percent label Percentage of voting equity interests acquired IFRS 3.B64 c Disclosure
ifrs-full PercentageOfVotingEquityInterestsAcquired Percent documentation The percentage of voting equity interests acquired in a business combination. [Refer: Total for all business combinations [member]] IFRS 3.B64 c Disclosure
ifrs-full PerformanceObligationsAxis Axis label Performance obligations [axis] IFRS 15.119 Disclosure
ifrs-full PerformanceObligationsAxis Axis 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 15.119 Disclosure
ifrs-full PerformanceObligationsDomain Domain [default] label Performance obligations [domain] IFRS 15.119 Disclosure
ifrs-full PerformanceObligationsDomain Domain [default] documentation This member stands for all performance obligations. A performance obligation is a promise in a contract with a customer to transfer to the customer either: (a) a good or service (or a bundle of goods or services) that is distinct; or (b) a series of distinct goods or services that are substantially the same and that have the same pattern of transfer to the customer. This member also represents the standard value for the “Performance obligations” axis if no other member is used. IFRS 15.119 Disclosure
ifrs-full PerformanceObligationsSatisfiedAtPointInTimeMember Member label Performance obligations satisfied at point in time [member] IFRS 15.125 Disclosure
ifrs-full PerformanceObligationsSatisfiedAtPointInTimeMember Member documentation This member stands for performance obligations satisfied at a point in time. An entity satisfies a performance obligation at a point in time, if the performance obligation is not satisfied over time. [Refer: Performance obligations [domain]] IFRS 15.125 Disclosure
ifrs-full PerformanceObligationsSatisfiedOverTimeMember Member label Performance obligations satisfied over time [member] IFRS 15.124 Disclosure
ifrs-full PerformanceObligationsSatisfiedOverTimeMember Member documentation This member stands for performance obligations satisfied over time. An entity satisfies a performance obligation over time, if one of the following criteria is met: (a) the customer simultaneously receives and consumes the benefits provided by the entity’s performance as the entity performs; (b) the entity’s performance creates or enhances an asset (for example, work in progress) that the customer controls as the asset is created or enhanced; or (c) the entity’s performance does not create an asset with an alternative use to the entity and the entity has an enforceable right to payment for performance completed to date. [Refer: Performance obligations [domain]] IFRS 15.124 Disclosure
ifrs-full PeriodCoveredByFinancialStatements Text label Period covered by financial statements IAS 1.51 c Disclosure
ifrs-full PeriodCoveredByFinancialStatements Text documentation The description of the period covered by the set of financial statements or notes. IAS 1.51 c Disclosure
ifrs-full PlanAssetsAtFairValue Monetary, instant, debit label Plan assets, at fair value IAS 19.57 a Common practice
ifrs-full PlanAssetsAtFairValue Monetary, instant, debit totalLabel Total plan assets, at fair value IAS 19.57 a Common practice
ifrs-full PlanAssetsAtFairValue Monetary, instant, debit documentation The fair value of defined benefit plan assets. Plan assets comprise assets held by a long-term employee benefit fund and qualifying insurance policies. [Refer: At fair value [member]] IAS 19.57 a Common practice
ifrs-full PlanAssetsMember Member label Plan assets [member] IAS 19.140 a (i) Disclosure
ifrs-full PlanAssetsMember Member documentation This member stands for defined benefit plan assets. Plan assets comprise: (a) assets held by a long-term employee benefit fund; and (b) qualifying insurance policies. IAS 19.140 a (i) Disclosure
ifrs-full PlantsMember Member label Plants [member] IAS 41.41 Common practice
ifrs-full PlantsMember Member documentation This member stands for plants. IAS 41.41 Common practice
ifrs-full PortfolioAndOtherManagementFeeIncome Monetary, duration, credit label Portfolio and other management fee income IAS 1.112 c Common practice
ifrs-full PortfolioAndOtherManagementFeeIncome Monetary, duration, credit documentation The amount of income recognised from portfolio and other management fees. IAS 1.112 c Common practice
ifrs-full PortionOfConsiderationPaidReceivedConsistingOfCashAndCashEquivalents Monetary, duration, credit label Portion of consideration paid (received) consisting of cash and cash equivalents IAS 7.40 b Disclosure
ifrs-full PortionOfConsiderationPaidReceivedConsistingOfCashAndCashEquivalents Monetary, duration, credit documentation The portion of consideration paid or received, consisting of cash and cash equivalents, in respect of both obtaining and losing control of subsidiaries or other businesses. [Refer: Total for all subsidiaries [member]; Cash and cash equivalents; Consideration paid (received)] IAS 7.40 b Disclosure
ifrs-full PortionOfGainsLossesRecognisedWhenControlOfSubsidiaryIsLostAttributableToDerecognisingRegulatoryDeferralAccountBalancesInFormerSubsidiary Monetary, duration, credit label Portion of gains (losses) recognised when control of subsidiary is lost, attributable to derecognising regulatory deferral account balances in former subsidiary IFRS 14.B28 Disclosure
ifrs-full PortionOfGainsLossesRecognisedWhenControlOfSubsidiaryIsLostAttributableToDerecognisingRegulatoryDeferralAccountBalancesInFormerSubsidiary Monetary, duration, credit documentation The portion of gains (losses) from losing control of a subsidiary that is attributable to derecognising regulatory deferral account balances in the former subsidiary. [Refer: Gains (losses) recognised when control of subsidiary is lost; Regulatory deferral account balances [domain]; Total for all subsidiaries [member]] IFRS 14.B28 Disclosure
ifrs-full PortionOfGainsLossesRecognisedWhenControlOfSubsidiaryIsLostAttributableToRecognisingInvestmentRetainedInFormerSubsidiary Monetary, duration, credit label Portion of gains (losses) recognised when control of subsidiary is lost, attributable to recognising investment retained in former subsidiary IFRS 12.19 a Disclosure
ifrs-full PortionOfGainsLossesRecognisedWhenControlOfSubsidiaryIsLostAttributableToRecognisingInvestmentRetainedInFormerSubsidiary Monetary, duration, credit documentation The portion of gains (losses) from losing control of a subsidiary attributable to recognising any investment retained in the former subsidiary at its fair value at the date when control is lost. [Refer: Gains (losses) recognised when control of subsidiary is lost; Total for all subsidiaries [member]] IFRS 12.19 a Disclosure
ifrs-full PostemploymentBenefitExpenseDefinedBenefitPlans Monetary, duration, debit label Post-employment benefit expense in profit or loss, defined benefit plans IAS 19.135 b Common practice, IAS 19.5 Common practice
ifrs-full PostemploymentBenefitExpenseDefinedBenefitPlans Monetary, duration, debit totalLabel Total post-employment benefit expense in profit or loss, defined benefit plans IAS 19.135 b Common practice, IAS 19.5 Common practice
ifrs-full PostemploymentBenefitExpenseDefinedBenefitPlans Monetary, duration, debit documentation The amount of post-employment benefit expense included in profit or loss relating to defined benefit plans. [Refer: Profit (loss); Defined benefit plans [domain]] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from expense (income) in profit or loss] IAS 19.135 b Common practice, IAS 19.5 Common practice
ifrs-full PostemploymentBenefitExpenseDefinedBenefitPlansAbstract label Post-employment benefit expense in profit or loss, defined benefit plans [abstract]
ifrs-full PostemploymentBenefitExpenseDefinedContributionPlans Monetary, duration, debit label Post-employment benefit expense, defined contribution plans IAS 19.53 Disclosure
ifrs-full PostemploymentBenefitExpenseDefinedContributionPlans Monetary, duration, debit documentation The amount of post-employment benefit expense relating to defined contribution plans. Defined contribution plans are post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have no legal or constructive obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods. IAS 19.53 Disclosure
ifrs-full PostemploymentBenefitExpenseInProfitOrLoss Monetary, duration, debit label Post-employment benefit expense in profit or loss IAS 19.5 Common practice
ifrs-full PostemploymentBenefitExpenseInProfitOrLoss Monetary, duration, debit totalLabel Total post-employment benefit expense in profit or loss IAS 19.5 Common practice
ifrs-full PostemploymentBenefitExpenseInProfitOrLoss Monetary, duration, debit documentation The amount of post-employment benefit expense included in profit or loss IAS 19.5 Common practice
ifrs-full PostemploymentBenefitExpenseInProfitOrLossAbstract label Post-employment benefit expense in profit or loss [abstract]
ifrs-full PostemploymentMedicalDefinedBenefitPlansMember Member label Post-employment medical defined benefit plans [member] IAS 19.138 b Example
ifrs-full PostemploymentMedicalDefinedBenefitPlansMember Member documentation This member stands for post-employment medical defined benefit plans. [Refer: Defined benefit plans [domain]] IAS 19.138 b Example
ifrs-full PotentialOrdinaryShareTransactionsMember Member label Potential ordinary share transactions [member] IAS 10.22 f Example
ifrs-full PotentialOrdinaryShareTransactionsMember Member documentation This member stands for potential ordinary share transactions. [Refer: Ordinary shares [member]] IAS 10.22 f Example
ifrs-full PowerGeneratingAssetsMember Member label Power generating assets [member] IAS 16.37 Common practice
ifrs-full PowerGeneratingAssetsMember Member documentation This member stands for a class of property, plant and equipment representing assets that generate power. [Refer: Property, plant and equipment] IAS 16.37 Common practice
ifrs-full PracticalExpedientAboutExistenceOfSignificantFinancingComponentHasBeenUsed True/False label Practical expedient about existence of significant financing component has been used IFRS 15.129 Disclosure
ifrs-full PracticalExpedientAboutExistenceOfSignificantFinancingComponentHasBeenUsed True/False 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. IFRS 15.129 Disclosure
ifrs-full PracticalExpedientAboutExistenceOfSignificantFinancingComponentHasBeenUsed True/False documentation Indicates (true false) whether the practical expedient about the existence of a significant financing component in a contract with a customer has been used. IFRS 15.129 Disclosure
ifrs-full PracticalExpedientAboutIncrementalCostsOfObtainingContractHasBeenUsed True/False label Practical expedient about incremental costs of obtaining contract has been used IFRS 15.129 Disclosure
ifrs-full PracticalExpedientAboutIncrementalCostsOfObtainingContractHasBeenUsed True/False 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. IFRS 15.129 Disclosure
ifrs-full PracticalExpedientAboutIncrementalCostsOfObtainingContractHasBeenUsed True/False documentation Indicates (true false) whether the practical expedient about the incremental costs of obtaining a contract with a customer has been used. IFRS 15.129 Disclosure
ifrs-full PracticalExpedientIsAppliedForDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligations True/False label Practical expedient is applied for disclosure of transaction price allocated to remaining performance obligations IFRS 15.122 Disclosure
ifrs-full PracticalExpedientIsAppliedForDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligations True/False 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. IFRS 15.122 Disclosure
ifrs-full PracticalExpedientIsAppliedForDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligations True/False documentation Indicates (true false) whether the practical expedient is applied for the disclosure of the transaction price allocated to the remaining performance obligations. IFRS 15.122 Disclosure
ifrs-full PrecontractCostsMember Member label Pre-contract costs [member] IFRS 15.128 a Example
ifrs-full PrecontractCostsMember Member documentation This member stands for a category of assets recognised from the costs to obtain or fulfil contracts with customers representing the pre-contract costs. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers] IFRS 15.128 a Example
ifrs-full PreferenceSharesMember Member label Preference shares [member] IAS 1.79 a Common practice
ifrs-full PreferenceSharesMember Member documentation This member stands for equity instruments that are senior in some aspects to ordinary shares, but subordinate to debt instruments in terms of claim. [Refer: Ordinary shares [member]] IAS 1.79 a Common practice
ifrs-full PrepaymentRiskMember Member label Prepayment risk [member] IFRS 7.40 a Example, IFRS 7.IG32 Example
ifrs-full PrepaymentRiskMember Member documentation This member stands for the type of risk that one party to a financial asset will incur a financial loss because the other party repays earlier or later than expected. [Refer: Classes of financial instruments [domain]] IFRS 7.40 a Example, IFRS 7.IG32 Example
ifrs-full Prepayments Monetary, instant, debit label Prepayments IAS 1.78 b Example
ifrs-full Prepayments Monetary, instant, debit documentation Receivables that represent amounts paid for goods and services before they have been delivered. IAS 1.78 b Example
ifrs-full PrepaymentsAndAccruedIncomeIncludingContractAssets Monetary, instant, debit label Prepayments and accrued income including contract assets IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full PrepaymentsAndAccruedIncomeIncludingContractAssets Monetary, instant, debit totalLabel Total prepayments and accrued income including contract assets IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full PrepaymentsAndAccruedIncomeIncludingContractAssets Monetary, instant, debit documentation The amount of prepayments and accrued income, including contract assets. [Refer: Prepayments; Accrued income including contract assets] IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full PrepaymentsAndAccruedIncomeIncludingContractAssetsAbstract label Prepayments and accrued income including contract assets [abstract]
ifrs-full PrepaymentsAndAccruedIncomeOtherThanContractAssets Monetary, instant, debit label Prepayments and accrued income other than contract assets IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full PrepaymentsAndAccruedIncomeOtherThanContractAssets Monetary, instant, debit totalLabel Total prepayments and accrued income other than contract assets IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full PrepaymentsAndAccruedIncomeOtherThanContractAssets Monetary, instant, debit documentation The amount of prepayments and accrued income, other than contract assets. [Refer: Prepayments; Accrued income other than contract assets] IAS 1.55 Common practice, IAS 1.78 Common practice
ifrs-full PrepaymentsAndAccruedIncomeOtherThanContractAssetsAbstract label Prepayments and accrued income other than contract assets [abstract]
ifrs-full PresentationCurrencyIsDifferentFromFunctionalCurrency True/False label Presentation currency is different from functional currency IAS 21.53 Disclosure
ifrs-full PresentationCurrencyIsDifferentFromFunctionalCurrency True/False 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. IAS 21.53 Disclosure
ifrs-full PresentationCurrencyIsDifferentFromFunctionalCurrency True/False documentation Indicates (true false) whether the presentation currency is different from the functional currency. IAS 21.53 Disclosure
ifrs-full PresentationOfLeasesForLesseeAbstract label Presentation of leases for lessee [abstract]
ifrs-full PresentValueOfDefinedBenefitObligationMember Member label Present value of defined benefit obligation [member] IAS 19.140 a (ii) Disclosure
ifrs-full PresentValueOfDefinedBenefitObligationMember Member documentation This member stands for the present value of a defined benefit obligation. The present value of a defined benefit obligation is the present value, without deducting any plan assets, of expected future payments required to settle the obligation resulting from employee service in the current and prior periods. IAS 19.140 a (ii) Disclosure
ifrs-full PreviousGAAPMember Member label Previous GAAP [member] IFRS 1.24 Disclosure, IFRS 1.29 Disclosure, IFRS 1.30 Common practice
ifrs-full PreviousGAAPMember Member documentation This member stands for the basis of accounting that the entity used immediately before adopting IFRSs. [Refer: IFRSs [member]] IFRS 1.24 Disclosure, IFRS 1.29 Disclosure, IFRS 1.30 Common practice
ifrs-full PreviouslyStatedMember Member label Previously stated [member] IAS 1.106 b Disclosure, IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure, IAS 8.49 b (i) Disclosure
ifrs-full PreviouslyStatedMember Member documentation This member stands for the information previously stated in the financial statements (i.e. before retrospective application or retrospective restatement). IAS 1.106 b Disclosure, IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure, IAS 8.49 b (i) Disclosure
ifrs-full PriceIndexMovements Pure label Price index movements IAS 29.39 c Disclosure
ifrs-full PriceIndexMovements Pure documentation The movements in the general price index used to restate financial statement information of an entity whose functional currency is the currency of a hyperinflationary economy. IAS 29.39 c Disclosure
ifrs-full PricesSpecifiedInForwardAgreementsToPurchaseFinancialAssetsForCash Monetary, instant, credit label Prices specified in forward agreements to purchase financial assets for cash IFRS 7.B11D b Example
ifrs-full PricesSpecifiedInForwardAgreementsToPurchaseFinancialAssetsForCash Monetary, instant, credit documentation Prices specified in forward agreements to purchase financial assets for cash. IFRS 7.B11D b Example
ifrs-full PrincipalPlaceOfBusiness Text label Principal place of business IAS 1.138 a Disclosure
ifrs-full PrincipalPlaceOfBusiness Text documentation The place where an entity principally conducts operations. IAS 1.138 a Disclosure
ifrs-full PrincipalPlaceOfBusinessOfAssociate Text label Principal place of business of associate IAS 27.16 b (ii) Disclosure, IAS 27.17 b (ii) Disclosure, IFRS 12.21 a (iii) Disclosure
ifrs-full PrincipalPlaceOfBusinessOfAssociate Text documentation The principal place of business of an associate. [Refer: Principal place of business; Total for all associates [member]] IAS 27.16 b (ii) Disclosure, IAS 27.17 b (ii) Disclosure, IFRS 12.21 a (iii) Disclosure
ifrs-full PrincipalPlaceOfBusinessOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUse Text label Principal place of business of entity whose consolidated financial statements have been produced for public use IAS 27.16 a Disclosure
ifrs-full PrincipalPlaceOfBusinessOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUse Text documentation The principal place of business of the entity’s ultimate or any intermediate parent whose consolidated financial statements that comply with IFRSs have been produced for public use. [Refer: Consolidated [member]; IFRSs [member]] IAS 27.16 a Disclosure
ifrs-full PrincipalPlaceOfBusinessOfJointOperation Text label Principal place of business of joint operation IFRS 12.21 a (iii) Disclosure
ifrs-full PrincipalPlaceOfBusinessOfJointOperation Text documentation The principal place of business of a joint operation. [Refer: Total for all joint operations [member]; Principal place of business] IFRS 12.21 a (iii) Disclosure
ifrs-full PrincipalPlaceOfBusinessOfJointVenture Text label Principal place of business of joint venture IAS 27.16 b (ii) Disclosure, IAS 27.17 b (ii) Disclosure, IFRS 12.21 a (iii) Disclosure
ifrs-full PrincipalPlaceOfBusinessOfJointVenture Text documentation The principal place of business of a joint venture. [Refer: Principal place of business; Total for all joint ventures [member]] IAS 27.16 b (ii) Disclosure, IAS 27.17 b (ii) Disclosure, IFRS 12.21 a (iii) Disclosure
ifrs-full PrincipalPlaceOfBusinessOfSubsidiary Text label Principal place of business of subsidiary IAS 27.16 b (ii) Disclosure, IAS 27.17 b (ii) Disclosure, IFRS 12.12 b Disclosure, IFRS 12.19B b Disclosure
ifrs-full PrincipalPlaceOfBusinessOfSubsidiary Text documentation The principal place of business of a subsidiary. [Refer: Principal place of business; Total for all subsidiaries [member]] IAS 27.16 b (ii) Disclosure, IAS 27.17 b (ii) Disclosure, IFRS 12.12 b Disclosure, IFRS 12.19B b Disclosure
ifrs-full ProbabilityOfDefaultAxis Axis label Probability of default [axis] IFRS 7.35M Example, IFRS 7.IG20C Example
ifrs-full ProbabilityOfDefaultAxis Axis 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 7.35M Example, IFRS 7.IG20C Example
ifrs-full ProbabilityOfDefaultDomain Domain [default] label Probability of default [domain] IFRS 7.35M Example, IFRS 7.IG20C Example
ifrs-full ProbabilityOfDefaultDomain Domain [default] documentation This member stands for the standard value for the “Probability of default” axis if no other member is used. IFRS 7.35M Example, IFRS 7.IG20C Example
ifrs-full ProbabilityOfDefaultMeasurementInputMember Member label Probability of default, measurement input [member] IFRS 13.93 d Example, IFRS 13.IE63 Example
ifrs-full ProbabilityOfDefaultMeasurementInputMember Member documentation This member stands for the probability of default used as a measurement input. IFRS 13.93 d Example, IFRS 13.IE63 Example
ifrs-full ProbabilityOfDefaultMember Member label Total for all probability of default [member] IFRS 7.35M Example, IFRS 7.IG20C Example
ifrs-full ProbabilityOfDefaultMember Member documentation This member stands for all probabilities of default. IFRS 7.35M Example, IFRS 7.IG20C Example
ifrs-full ProceedsFromBorrowingsClassifiedAsFinancingActivities Monetary, duration, debit label Proceeds from borrowings, classified as financing activities IAS 7.17 c Example
ifrs-full ProceedsFromBorrowingsClassifiedAsFinancingActivities Monetary, duration, debit terseLabel Proceeds from borrowings IAS 7.17 c Example
ifrs-full ProceedsFromBorrowingsClassifiedAsFinancingActivities Monetary, duration, debit documentation The cash inflow from borrowings obtained. [Refer: Borrowings] IAS 7.17 c Example
ifrs-full ProceedsFromChangesInOwnershipInterestsInSubsidiaries Monetary, duration, debit label Proceeds from changes in ownership interests in subsidiaries that do not result in loss of control IAS 7.42A Disclosure, IAS 7.42B Disclosure
ifrs-full ProceedsFromChangesInOwnershipInterestsInSubsidiaries Monetary, duration, debit documentation The cash inflow from changes in ownership interests in subsidiaries that do not result in a loss of control. [Refer: Total for all subsidiaries [member]] IAS 7.42A Disclosure, IAS 7.42B Disclosure
ifrs-full ProceedsFromContributionsOfNoncontrollingInterests Monetary, duration, debit label Proceeds from contributions of non-controlling interests IAS 7.17 Common practice
ifrs-full ProceedsFromContributionsOfNoncontrollingInterests Monetary, duration, debit documentation The cash inflow from proceeds from contributions of non-controlling interests. [Refer: Non-controlling interests] IAS 7.17 Common practice
ifrs-full ProceedsFromCurrentBorrowings Monetary, duration, debit label Proceeds from current borrowings IAS 7.17 Common practice
ifrs-full ProceedsFromCurrentBorrowings Monetary, duration, debit documentation The cash inflow from current borrowings obtained. [Refer: Current borrowings] IAS 7.17 Common practice
ifrs-full ProceedsFromDisposalOfExplorationAndEvaluationAssets Monetary, duration, debit label Proceeds from disposal of exploration and evaluation assets IAS 7.16 Common practice
ifrs-full ProceedsFromDisposalOfExplorationAndEvaluationAssets Monetary, duration, debit documentation The cash inflow from the disposal of exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]] IAS 7.16 Common practice
ifrs-full ProceedsFromDisposalOfMiningAssets Monetary, duration, debit label Proceeds from disposal of mining assets IAS 7.16 Common practice
ifrs-full ProceedsFromDisposalOfMiningAssets Monetary, duration, debit documentation The cash inflow from the disposal of mining assets. [Refer: Mining assets] IAS 7.16 Common practice
ifrs-full ProceedsFromDisposalOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperations Monetary, duration, debit label Proceeds from disposal of non-current assets or disposal groups classified as held for sale and discontinued operations IAS 7.16 Common practice
ifrs-full ProceedsFromDisposalOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperations Monetary, duration, debit documentation The cash inflow from the disposal of non-current assets or disposal groups classified as held for sale and discontinued operations. [Refer: Discontinued operations [member]; Disposal groups classified as held for sale [member]; Non-current assets or disposal groups classified as held for sale] IAS 7.16 Common practice
ifrs-full ProceedsFromDisposalOfOilAndGasAssets Monetary, duration, debit label Proceeds from disposal of oil and gas assets IAS 7.16 Common practice
ifrs-full ProceedsFromDisposalOfOilAndGasAssets Monetary, duration, debit documentation The cash inflow from disposal of oil and gas assets. [Refer: Oil and gas assets] IAS 7.16 Common practice
ifrs-full ProceedsFromDisposalOrMaturityOfAvailableforsaleFinancialAssets Monetary, duration, debit label Proceeds from disposal or maturity of available-for-sale financial assets Expired 2023-01-01 IAS 7.16 Common practice
ifrs-full ProceedsFromDisposalOrMaturityOfAvailableforsaleFinancialAssets Monetary, duration, debit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IAS 7.16 Common practice
ifrs-full ProceedsFromDisposalOrMaturityOfAvailableforsaleFinancialAssets Monetary, duration, debit documentation The cash inflow from the disposal or maturity of available-for-sale financial assets. [Refer: Financial assets available-for-sale] Expired 2023-01-01 IAS 7.16 Common practice
ifrs-full ProceedsFromDisposalsOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets Monetary, duration, debit label Proceeds from disposals of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets IAS 7.16 Common practice
ifrs-full ProceedsFromDisposalsOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets Monetary, duration, debit documentation The cash inflow from the disposal of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets. [Refer: Intangible assets other than goodwill; Investment property; Other non-current assets; Property, plant and equipment] IAS 7.16 Common practice
ifrs-full ProceedsFromExerciseOfOptions Monetary, duration, debit label Proceeds from exercise of options IAS 7.17 Common practice
ifrs-full ProceedsFromExerciseOfOptions Monetary, duration, debit documentation The cash inflow from the exercise of options. IAS 7.17 Common practice
ifrs-full ProceedsFromExerciseOfWarrants Monetary, duration, debit label Proceeds from exercise of warrants IAS 7.17 Common practice
ifrs-full ProceedsFromExerciseOfWarrants Monetary, duration, debit documentation The cash inflow from the exercise of share purchase warrants. IAS 7.17 Common practice
ifrs-full ProceedsFromGovernmentGrantsClassifiedAsFinancingActivities Monetary, duration, debit label Proceeds from government grants, classified as financing activities IAS 20.28 Common practice
ifrs-full ProceedsFromGovernmentGrantsClassifiedAsFinancingActivities Monetary, duration, debit terseLabel Proceeds from government grants IAS 20.28 Common practice
ifrs-full ProceedsFromGovernmentGrantsClassifiedAsFinancingActivities Monetary, duration, debit documentation The cash inflow from government grants, classified as financing activities. [Refer: Government [member]; Government grants] IAS 20.28 Common practice
ifrs-full ProceedsFromGovernmentGrantsClassifiedAsInvestingActivities Monetary, duration, debit label Proceeds from government grants, classified as investing activities IAS 20.28 Common practice
ifrs-full ProceedsFromGovernmentGrantsClassifiedAsInvestingActivities Monetary, duration, debit terseLabel Proceeds from government grants IAS 20.28 Common practice
ifrs-full ProceedsFromGovernmentGrantsClassifiedAsInvestingActivities Monetary, duration, debit documentation The cash inflow from government grants, classified as investing activities. [Refer: Government [member]; Government grants] IAS 20.28 Common practice
ifrs-full ProceedsFromIssueOfBondsNotesAndDebentures Monetary, duration, debit label Proceeds from issue of bonds, notes and debentures IAS 7.17 Common practice
ifrs-full ProceedsFromIssueOfBondsNotesAndDebentures Monetary, duration, debit documentation The cash inflow from the issuing of bonds, notes and debentures. IAS 7.17 Common practice
ifrs-full ProceedsFromIssueOfOrdinaryShares Monetary, duration, debit label Proceeds from issue of ordinary shares IAS 7.17 Common practice
ifrs-full ProceedsFromIssueOfOrdinaryShares Monetary, duration, debit documentation The cash inflow from the issuing of ordinary shares. [Refer: Ordinary shares [member]] IAS 7.17 Common practice
ifrs-full ProceedsFromIssueOfPreferenceShares Monetary, duration, debit label Proceeds from issue of preference shares IAS 7.17 Common practice
ifrs-full ProceedsFromIssueOfPreferenceShares Monetary, duration, debit documentation The cash inflow from the issuing of preference shares. [Refer: Preference shares [member]] IAS 7.17 Common practice
ifrs-full ProceedsFromIssueOfRegulatoryCapitalEquity Monetary, duration, debit label Proceeds from issue of regulatory capital, equity IAS 7.17 Common practice
ifrs-full ProceedsFromIssueOfRegulatoryCapitalEquity Monetary, duration, debit documentation The cash inflow from the issue of regulatory capital, classified as equity instruments. IAS 7.17 Common practice
ifrs-full ProceedsFromIssueOfRegulatoryCapitalFinancialLiabilities Monetary, duration, debit label Proceeds from issue of regulatory capital, financial liabilities IAS 7.17 Common practice
ifrs-full ProceedsFromIssueOfRegulatoryCapitalFinancialLiabilities Monetary, duration, debit documentation The cash inflow from the issue of regulatory capital, classified as financial liabilities. IAS 7.17 Common practice
ifrs-full ProceedsFromIssueOfSubordinatedLiabilities Monetary, duration, debit label Proceeds from issue of subordinated liabilities IAS 7.17 Common practice
ifrs-full ProceedsFromIssueOfSubordinatedLiabilities Monetary, duration, debit documentation The cash inflow from the issuing of subordinated liabilities. [Refer: Subordinated liabilities] IAS 7.17 Common practice
ifrs-full ProceedsFromIssuingOtherEquityInstruments Monetary, duration, debit label Proceeds from issuing other equity instruments IAS 7.17 a Example
ifrs-full ProceedsFromIssuingOtherEquityInstruments Monetary, duration, debit documentation The cash inflow from issuing equity instruments that the entity does not separately disclose in the same statement or note. IAS 7.17 a Example
ifrs-full ProceedsFromIssuingShares Monetary, duration, debit label Proceeds from issuing shares IAS 7.17 a Example
ifrs-full ProceedsFromIssuingShares Monetary, duration, debit documentation The cash inflow from issuing shares. IAS 7.17 a Example
ifrs-full ProceedsFromNoncurrentBorrowings Monetary, duration, debit label Proceeds from non-current borrowings IAS 7.17 Common practice
ifrs-full ProceedsFromNoncurrentBorrowings Monetary, duration, debit documentation The cash inflow from non-current borrowings obtained. [Refer: Borrowings] IAS 7.17 Common practice
ifrs-full ProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivities Monetary, duration, debit label Proceeds from sales of other long-term assets, classified as investing activities IAS 7.16 b Example
ifrs-full ProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivities Monetary, duration, debit terseLabel Proceeds from sales of other long-term assets IAS 7.16 b Example
ifrs-full ProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivities Monetary, duration, debit documentation The cash inflow from sales of long-term assets that the entity does not separately disclose in the same statement or note, classified as investing activities. [Refer: Assets] IAS 7.16 b Example
ifrs-full ProceedsFromSaleOrIssueOfTreasuryShares Monetary, duration, debit label Proceeds from sale or issue of treasury shares IAS 7.17 Common practice
ifrs-full ProceedsFromSaleOrIssueOfTreasuryShares Monetary, duration, debit documentation The cash inflow from the sale or issuing of treasury shares. [Refer: Sale or issue of treasury shares; Treasury shares] IAS 7.17 Common practice
ifrs-full ProceedsFromSalesOfBiologicalAssets Monetary, duration, debit label Proceeds from sales of biological assets IAS 7.16 Common practice
ifrs-full ProceedsFromSalesOfBiologicalAssets Monetary, duration, debit documentation The cash inflow from sales of biological assets. [Refer: Biological assets] IAS 7.16 Common practice
ifrs-full ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities Monetary, duration, debit label Proceeds from sales of intangible assets, classified as investing activities IAS 7.16 b Example
ifrs-full ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities Monetary, duration, debit terseLabel Proceeds from sales of intangible assets IAS 7.16 b Example
ifrs-full ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities Monetary, duration, debit documentation The cash inflow from sales of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill] IAS 7.16 b Example
ifrs-full ProceedsFromSalesOfInterestsInAssociates Monetary, duration, debit label Proceeds from sales of interests in associates IAS 7.16 Common practice
ifrs-full ProceedsFromSalesOfInterestsInAssociates Monetary, duration, debit documentation The cash inflow from sales of interests in associates. [Refer: Total for all associates [member]] IAS 7.16 Common practice
ifrs-full ProceedsFromSalesOfInvestmentProperty Monetary, duration, debit label Proceeds from sales of investment property IAS 7.16 Common practice
ifrs-full ProceedsFromSalesOfInvestmentProperty Monetary, duration, debit documentation The cash inflow from sales of investment property. [Refer: Investment property] IAS 7.16 Common practice
ifrs-full ProceedsFromSalesOfInvestmentsAccountedForUsingEquityMethod Monetary, duration, debit label Proceeds from sales of investments accounted for using equity method IAS 7.16 Common practice
ifrs-full ProceedsFromSalesOfInvestmentsAccountedForUsingEquityMethod Monetary, duration, debit documentation The cash inflow from sales of investments accounted for using the equity method. [Refer: Investments accounted for using equity method] IAS 7.16 Common practice
ifrs-full ProceedsFromSalesOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod Monetary, duration, debit label Proceeds from sales of investments other than investments accounted for using equity method IAS 7.16 Common practice
ifrs-full ProceedsFromSalesOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod Monetary, duration, debit documentation The cash inflow from sales of investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method] IAS 7.16 Common practice
ifrs-full ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities Monetary, duration, debit label Proceeds from sales of property, plant and equipment, classified as investing activities IAS 7.16 b Example
ifrs-full ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities Monetary, duration, debit terseLabel Proceeds from sales of property, plant and equipment IAS 7.16 b Example
ifrs-full ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities Monetary, duration, debit documentation The cash inflow from sales of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment] IAS 7.16 b Example
ifrs-full ProceedsFromSalesOrMaturityOfFinancialAssetsMeasuredAtAmortisedCostClassifiedAsInvestingActivities Monetary, duration, debit label Proceeds from sales or maturity of financial assets measured at amortised cost, classified as investing activities IAS 7.16 Common practice
ifrs-full ProceedsFromSalesOrMaturityOfFinancialAssetsMeasuredAtAmortisedCostClassifiedAsInvestingActivities Monetary, duration, debit documentation The cash inflow from sales or maturity of financial assets measured at amortised cost, classified as investing activities. IAS 7.16 Common practice
ifrs-full ProceedsFromSalesOrMaturityOfFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeClassifiedAsInvestingActivities Monetary, duration, debit label Proceeds from sales or maturity of financial assets measured at fair value through other comprehensive income, classified as investing activities IAS 7.16 Common practice
ifrs-full ProceedsFromSalesOrMaturityOfFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeClassifiedAsInvestingActivities Monetary, duration, debit documentation The cash inflow from sales or maturity of financial assets measured at fair value through other comprehensive income, classified as investing activities. IAS 7.16 Common practice
ifrs-full ProceedsFromSalesOrMaturityOfFinancialAssetsMeasuredAtFairValueThroughProfitOrLossClassifiedAsInvestingActivities Monetary, duration, debit label Proceeds from sales or maturity of financial assets measured at fair value through profit or loss, classified as investing activities IAS 7.16 Common practice
ifrs-full ProceedsFromSalesOrMaturityOfFinancialAssetsMeasuredAtFairValueThroughProfitOrLossClassifiedAsInvestingActivities Monetary, duration, debit documentation The cash inflow from sales or maturity of financial assets measured at fair value through profit or loss, classified as investing activities. IAS 7.16 Common practice
ifrs-full ProceedsFromSalesOrMaturityOfFinancialInstrumentsClassifiedAsInvestingActivities Monetary, duration, debit label Proceeds from sales or maturity of financial instruments, classified as investing activities IAS 7.16 Common practice
ifrs-full ProceedsFromSalesOrMaturityOfFinancialInstrumentsClassifiedAsInvestingActivities Monetary, duration, debit documentation The cash inflow from sales or maturity of financial instruments, classified as investing activities. [Refer: Classes of financial instruments [domain]] IAS 7.16 Common practice
ifrs-full ProceedsFromTransferActivity Monetary, duration, debit label Proceeds from transfer activity during period representing greatest transfer activity IFRS 7.42G c (iii) Disclosure
ifrs-full ProceedsFromTransferActivity Monetary, duration, debit documentation The amount of proceeds recognised from the transfer of financial assets during the part of the reporting period within which the greatest transfer activity took place when the total amount of proceeds from the transfer activity (that qualifies for derecognition) is not evenly distributed throughout the reporting period. [Refer: Financial assets] IFRS 7.42G c (iii) Disclosure
ifrs-full ProceedsIncludedInProfitOrLossInAccordanceWithParagraph20AOfIAS16ThatRelateToItemsProducedThatAreNotOutputOfEntitysOrdinaryActivities Monetary, duration, credit label Proceeds included in profit or loss in accordance with paragraph 20A of IAS 16 that relate to items produced that are not output of entity’s ordinary activities IAS 16.74A b Disclosure
ifrs-full ProceedsIncludedInProfitOrLossInAccordanceWithParagraph20AOfIAS16ThatRelateToItemsProducedThatAreNotOutputOfEntitysOrdinaryActivities Monetary, duration, credit documentation The amount of proceeds included in profit or loss in accordance with paragraph 20A of IAS 16 that relate to items produced that are not an output of the entity’s ordinary activities and are produced while bringing an item of property, plant and equipment to the location and condition necessary for it to be capable of operating in the manner intended by management. IAS 16.74A b Disclosure
ifrs-full ProductionSupplies Monetary, instant, debit label Current production supplies IAS 1.78 c Example, IAS 2.37 Common practice
ifrs-full ProductionSupplies Monetary, instant, debit documentation A classification of current inventory representing the amount of supplies to be used for the production process. [Refer: Inventories] IAS 1.78 c Example, IAS 2.37 Common practice
ifrs-full ProductsAndServicesAxis Axis label Products and services [axis] IFRS 15.B89 a Example, IFRS 8.32 Disclosure
ifrs-full ProductsAndServicesAxis Axis 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 15.B89 a Example, IFRS 8.32 Disclosure
ifrs-full ProductsAndServicesDomain Domain [default] label Products and services [domain] IFRS 15.B89 a Example, IFRS 8.32 Disclosure
ifrs-full ProductsAndServicesDomain Domain [default] documentation This member stands for the entity’s products and services. It also represents the standard value for the “Products and services” axis if no other member is used. IFRS 15.B89 a Example, IFRS 8.32 Disclosure
ifrs-full ProfessionalFeesExpense Monetary, duration, debit label Professional fees expense IAS 1.112 c Common practice
ifrs-full ProfessionalFeesExpense Monetary, duration, debit documentation The amount of fees paid or payable for professional services. IAS 1.112 c Common practice
ifrs-full ProfitLoss Monetary, duration, credit label Profit (loss) IAS 1.106 d (i) Disclosure, IAS 1.81A a Disclosure, IAS 7.18 b Disclosure, IFRS 1.24 b Disclosure, IFRS 12.B10 b Example, IFRS 1.32 a (ii) Disclosure, IFRS 17.113 b Example, IFRS 8.23 Disclosure, IFRS 8.28 b Disclosure
ifrs-full ProfitLoss Monetary, duration, credit totalLabel Profit (loss) IAS 1.106 d (i) Disclosure, IAS 1.81A a Disclosure, IAS 7.18 b Disclosure, IFRS 1.24 b Disclosure, IFRS 12.B10 b Example, IFRS 1.32 a (ii) Disclosure, IFRS 17.113 b Example, IFRS 8.23 Disclosure, IFRS 8.28 b Disclosure
ifrs-full ProfitLoss Monetary, duration, credit documentation The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income] IAS 1.106 d (i) Disclosure, IAS 1.81A a Disclosure, IAS 7.18 b Disclosure, IFRS 1.24 b Disclosure, IFRS 12.B10 b Example, IFRS 1.32 a (ii) Disclosure, IFRS 17.113 b Example, IFRS 8.23 Disclosure, IFRS 8.28 b Disclosure
ifrs-full ProfitLossAbstract label Profit (loss) [abstract]
ifrs-full ProfitLossAttributableToAbstract label Profit (loss), attributable to [abstract]
ifrs-full ProfitLossAttributableToNoncontrollingInterests Monetary, duration, credit label Profit (loss), attributable to non-controlling interests IAS 1.81B a (i) Disclosure, IFRS 12.12 e Disclosure
ifrs-full ProfitLossAttributableToNoncontrollingInterests Monetary, duration, credit documentation The profit (loss) from continuing and discontinued operations attributable to non-controlling interests. [Refer: Profit (loss); Non-controlling interests] IAS 1.81B a (i) Disclosure, IFRS 12.12 e Disclosure
ifrs-full ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntity Monetary, duration, credit label Profit (loss), attributable to ordinary equity holders of parent entity, used in calculating basic earnings per share IAS 33.70 a Disclosure
ifrs-full ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntity Monetary, duration, credit totalLabel Profit (loss), attributable to ordinary equity holders of parent entity, used in calculating basic earnings per share IAS 33.70 a Disclosure
ifrs-full ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntity Monetary, duration, credit documentation The profit (loss) attributable to ordinary equity holders of the parent entity. [Refer: Profit (loss)] IAS 33.70 a Disclosure
ifrs-full ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntityAbstract label Profit (loss), attributable to ordinary equity holders of parent entity [abstract]
ifrs-full ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffects Monetary, duration, credit label Profit (loss), attributable to ordinary equity holders of parent entity, used in calculating diluted earnings per share IAS 33.70 a Disclosure
ifrs-full ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffects Monetary, duration, credit totalLabel Profit (loss), attributable to ordinary equity holders of parent entity, used in calculating diluted earnings per share IAS 33.70 a Disclosure
ifrs-full ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffects Monetary, duration, credit documentation The profit (loss) attributable to ordinary equity holders of the parent entity, adjusted for the effects of all dilutive potential ordinary shares. [Refer: Profit (loss)] IAS 33.70 a Disclosure
ifrs-full ProfitLossAttributableToOwnersOfParent Monetary, duration, credit label Profit (loss), attributable to owners of parent IAS 1.81B a (ii) Disclosure
ifrs-full ProfitLossAttributableToOwnersOfParent Monetary, duration, credit documentation The profit (loss) from continuing and discontinued operations attributable to owners of the parent. [Refer: Profit (loss)] IAS 1.81B a (ii) Disclosure
ifrs-full ProfitLossAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesAbstract label Profit (loss) attributable to participating equity instruments other than ordinary shares [abstract]
ifrs-full ProfitLossAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingBasicEarningsLossPerInstrument (Monetary), duration label Profit (loss) attributable to participating equity instruments other than ordinary shares, used in calculating basic earnings (loss) per instrument IAS 33.70 a Common practice, IAS 33.A14 Common practice
ifrs-full ProfitLossAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingBasicEarningsLossPerInstrument (Monetary), duration negatedLabel Loss (profit) attributable to participating equity instruments other than ordinary shares, used in calculating basic earnings (loss) per instrument IAS 33.70 a Common practice, IAS 33.A14 Common practice
ifrs-full ProfitLossAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingBasicEarningsLossPerInstrument (Monetary), duration totalLabel Profit (loss) attributable to participating equity instruments other than ordinary shares, used in calculating basic earnings (loss) per instrument IAS 33.70 a Common practice, IAS 33.A14 Common practice
ifrs-full ProfitLossAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingBasicEarningsLossPerInstrument (Monetary), duration commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign to use. Use a negative value for terms in brackets. IAS 33.70 a Common practice, IAS 33.A14 Common practice
ifrs-full ProfitLossAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingBasicEarningsLossPerInstrument (Monetary), duration documentation The profit (loss) used in calculating basic earnings (loss) per instrument attributable to equity instruments that participate in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss)] IAS 33.70 a Common practice, IAS 33.A14 Common practice
ifrs-full ProfitLossAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingDilutedEarningsLossPerInstrument Monetary, duration, credit label Profit (loss) attributable to participating equity instruments other than ordinary shares, used in calculating diluted earnings (loss) per instrument IAS 33.A14 Common practice
ifrs-full ProfitLossAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingDilutedEarningsLossPerInstrument Monetary, duration, credit totalLabel Profit (loss) attributable to participating equity instruments other than ordinary shares, used in calculating diluted earnings (loss) per instrument IAS 33.A14 Common practice
ifrs-full ProfitLossAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingDilutedEarningsLossPerInstrument Monetary, duration, credit documentation The profit (loss) used in calculating diluted earnings (loss) per instrument attributable to equity instruments that participate in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss)] IAS 33.A14 Common practice
ifrs-full ProfitLossBeforeTax Monetary, duration, credit label Profit (loss) before tax IAS 1.102 Example, IAS 1.103 Example, IFRS 5.33 b (i) Disclosure, IFRS 8.23 Example, IFRS 8.28 b Example
ifrs-full ProfitLossBeforeTax Monetary, duration, credit totalLabel Profit (loss) before tax IAS 1.102 Example, IAS 1.103 Example, IFRS 5.33 b (i) Disclosure, IFRS 8.23 Example, IFRS 8.28 b Example
ifrs-full ProfitLossBeforeTax Monetary, duration, credit documentation The profit (loss) before tax expense or income. [Refer: Profit (loss)] IAS 1.102 Example, IAS 1.103 Example, IFRS 5.33 b (i) Disclosure, IFRS 8.23 Example, IFRS 8.28 b Example
ifrs-full ProfitLossFromContinuingOperations Monetary, duration, credit label Profit (loss) from continuing operations IAS 1.81A a Disclosure, IFRS 12.B12 b (vi) Disclosure, IFRS 8.23 Disclosure, IFRS 8.28 b Disclosure
ifrs-full ProfitLossFromContinuingOperations Monetary, duration, credit totalLabel Profit (loss) from continuing operations IAS 1.81A a Disclosure, IFRS 12.B12 b (vi) Disclosure, IFRS 8.23 Disclosure, IFRS 8.28 b Disclosure
ifrs-full ProfitLossFromContinuingOperations Monetary, duration, credit documentation The profit (loss) from continuing operations. [Refer: Continuing operations, unless line item indicates otherwise [member]; Profit (loss)] IAS 1.81A a Disclosure, IFRS 12.B12 b (vi) Disclosure, IFRS 8.23 Disclosure, IFRS 8.28 b Disclosure
ifrs-full ProfitLossFromContinuingOperationsAttributableToNoncontrollingInterests Monetary, duration, credit label Profit (loss) from continuing operations attributable to non-controlling interests IFRS 5 – Example 11 Example, IFRS 5.33 d Example
ifrs-full ProfitLossFromContinuingOperationsAttributableToNoncontrollingInterests Monetary, duration, credit documentation The profit (loss) from continuing operations attributable to non-controlling interests. [Refer: Profit (loss) from continuing operations; Non-controlling interests] IFRS 5 – Example 11 Example, IFRS 5.33 d Example
ifrs-full ProfitLossFromContinuingOperationsAttributableToOrdinaryEquityHoldersOfParentEntity Monetary, duration, credit label Profit (loss) from continuing operations attributable to ordinary equity holders of parent entity, used in calculating basic earnings per share IAS 33.70 a Disclosure
ifrs-full ProfitLossFromContinuingOperationsAttributableToOrdinaryEquityHoldersOfParentEntity Monetary, duration, credit documentation The profit (loss) from continuing operations attributable to ordinary equity holders of the parent entity. [Refer: Continuing operations, unless line item indicates otherwise [member]; Profit (loss) from continuing operations] IAS 33.70 a Disclosure
ifrs-full ProfitLossFromContinuingOperationsAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffects Monetary, duration, credit label Profit (loss) from continuing operations attributable to ordinary equity holders of parent entity, used in calculating diluted earnings per share IAS 33.70 a Disclosure
ifrs-full ProfitLossFromContinuingOperationsAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffects Monetary, duration, credit documentation The profit (loss) from continuing operations attributable to ordinary equity holders of the parent entity, adjusted for the effects of all dilutive potential ordinary shares. [Refer: Profit (loss) from continuing operations] IAS 33.70 a Disclosure
ifrs-full ProfitLossFromContinuingOperationsAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingBasicEarningsLossPerInstrument Monetary, duration, credit label Profit (loss) from continuing operations attributable to participating equity instruments other than ordinary shares, used in calculating basic earnings (loss) per instrument IAS 33.A14 Common practice
ifrs-full ProfitLossFromContinuingOperationsAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingBasicEarningsLossPerInstrument Monetary, duration, credit documentation The profit (loss) from continuing operations used in calculating basic earnings (loss) per instrument attributable to equity instruments that participate in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss) from continuing operations] IAS 33.A14 Common practice
ifrs-full ProfitLossFromContinuingOperationsAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingDilutedEarningsLossPerInstrument Monetary, duration, credit label Profit (loss) from continuing operations attributable to participating equity instruments other than ordinary shares, used in calculating diluted earnings (loss) per instrument IAS 33.A14 Common practice
ifrs-full ProfitLossFromContinuingOperationsAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingDilutedEarningsLossPerInstrument Monetary, duration, credit documentation The profit (loss) from continuing operations used in calculating diluted earnings (loss) per instrument attributable to equity instruments that participate in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss) from continuing operations] IAS 33.A14 Common practice
ifrs-full ProfitLossFromDiscontinuedOperations Monetary, duration, credit label Profit (loss) from discontinued operations IAS 1.82 ea Disclosure, IAS 1.98 e Disclosure, IFRS 12.B12 b (vii) Disclosure, IFRS 5.33 a Disclosure
ifrs-full ProfitLossFromDiscontinuedOperations Monetary, duration, credit documentation The profit (loss) from discontinued operations. [Refer: Discontinued operations [member]; Profit (loss)] IAS 1.82 ea Disclosure, IAS 1.98 e Disclosure, IFRS 12.B12 b (vii) Disclosure, IFRS 5.33 a Disclosure
ifrs-full ProfitLossFromDiscontinuedOperationsAttributableToNoncontrollingInterests Monetary, duration, credit label Profit (loss) from discontinued operations attributable to non-controlling interests IFRS 5 – Example 11 Example, IFRS 5.33 d Example
ifrs-full ProfitLossFromDiscontinuedOperationsAttributableToNoncontrollingInterests Monetary, duration, credit documentation The profit (loss) from discontinued operations attributable to non-controlling interests. [Refer: Profit (loss) from discontinued operations; Non-controlling interests] IFRS 5 – Example 11 Example, IFRS 5.33 d Example
ifrs-full ProfitLossFromDiscontinuedOperationsAttributableToOrdinaryEquityHoldersOfParentEntity Monetary, duration, credit label Profit (loss) from discontinued operations attributable to ordinary equity holders of parent entity, used in calculating basic earnings per share IAS 33.70 a Disclosure
ifrs-full ProfitLossFromDiscontinuedOperationsAttributableToOrdinaryEquityHoldersOfParentEntity Monetary, duration, credit documentation The profit (loss) from discontinued operations attributable to ordinary equity holders of the parent entity. [Refer: Profit (loss) from discontinued operations] IAS 33.70 a Disclosure
ifrs-full ProfitLossFromDiscontinuedOperationsAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffects Monetary, duration, credit label Profit (loss) from discontinued operations attributable to ordinary equity holders of parent entity, used in calculating diluted earnings per share IAS 33.70 a Disclosure
ifrs-full ProfitLossFromDiscontinuedOperationsAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffects Monetary, duration, credit documentation The profit (loss) from discontinued operations attributable to ordinary equity holders of the parent entity, adjusted for the effects of all dilutive potential ordinary shares. [Refer: Profit (loss) from discontinued operations] IAS 33.70 a Disclosure
ifrs-full ProfitLossFromDiscontinuedOperationsAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingBasicEarningsLossPerInstrument Monetary, duration, credit label Profit (loss) from discontinued operations attributable to participating equity instruments other than ordinary shares, used in calculating basic earnings (loss) per instrument IAS 33.A14 Common practice
ifrs-full ProfitLossFromDiscontinuedOperationsAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingBasicEarningsLossPerInstrument Monetary, duration, credit documentation The profit (loss) from discontinued operations used in calculating basic earnings (loss) per instrument attributable to equity instruments that participate in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss) from discontinued operations] IAS 33.A14 Common practice
ifrs-full ProfitLossFromDiscontinuedOperationsAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingDilutedEarningsLossPerInstrument Monetary, duration, credit label Profit (loss) from discontinued operations attributable to participating equity instruments other than ordinary shares, used in calculating diluted earnings (loss) per instrument IAS 33.A14 Common practice
ifrs-full ProfitLossFromDiscontinuedOperationsAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingDilutedEarningsLossPerInstrument Monetary, duration, credit documentation The profit (loss) from discontinued operations used in calculating diluted earnings (loss) per instrument attributable to equity instruments that participate in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss) from discontinued operations] IAS 33.A14 Common practice
ifrs-full ProfitLossFromOperatingActivities Monetary, duration, credit label Profit (loss) from operating activities IAS 1.85 Common practice, IAS 32.IE33 Example
ifrs-full ProfitLossFromOperatingActivities Monetary, duration, credit totalLabel Profit (loss) from operating activities IAS 1.85 Common practice, IAS 32.IE33 Example
ifrs-full ProfitLossFromOperatingActivities Monetary, duration, credit documentation The profit (loss) from operating activities of the entity. [Refer: Profit (loss)] IAS 1.85 Common practice, IAS 32.IE33 Example
ifrs-full ProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTax Monetary, duration, credit label Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax IFRS 14.23 Disclosure
ifrs-full ProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTax Monetary, duration, credit documentation The profit (loss) that includes the net movement in regulatory deferral account balances related to profit or loss and the net movement in related deferred tax. [Refer: Net movement in regulatory deferral account balances related to profit or loss; Net movement in deferred tax arising from regulatory deferral account balances related to profit or loss; Profit (loss)] IFRS 14.23 Disclosure
ifrs-full ProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAttributableToNoncontrollingInterests Monetary, duration, credit label Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax, attributable to non-controlling interests IFRS 14.23 Example, IFRS 14.IE1 Example
ifrs-full ProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAttributableToNoncontrollingInterests Monetary, duration, credit documentation The profit (loss), attributable to non-controlling interests, that includes the net movement in regulatory deferral account balances related to profit or loss and the net movement in related deferred tax. [Refer: Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Non-controlling interests] IFRS 14.23 Example, IFRS 14.IE1 Example
ifrs-full ProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAttributableToOwnersOfParent Monetary, duration, credit label Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax, attributable to owners of parent IFRS 14.23 Example, IFRS 14.IE1 Example
ifrs-full ProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAttributableToOwnersOfParent Monetary, duration, credit documentation The profit (loss), attributable to owners of parent, that includes the net movement in regulatory deferral account balances related to profit or loss and the net movement in related deferred tax. [Refer: Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax] IFRS 14.23 Example, IFRS 14.IE1 Example
ifrs-full ProfitLossOfAcquiree Monetary, duration, credit label Profit (loss) of acquiree since acquisition date IFRS 3.B64 q (i) Disclosure
ifrs-full ProfitLossOfAcquiree Monetary, duration, credit documentation The profit (loss) of the acquiree, since the acquisition date, included in the consolidated statement of comprehensive income. [Refer: Profit (loss)] IFRS 3.B64 q (i) Disclosure
ifrs-full ProfitLossOfCombinedEntity Monetary, duration, credit label Profit (loss) of combined entity as if combination occurred at beginning of period IFRS 3.B64 q (ii) Disclosure
ifrs-full ProfitLossOfCombinedEntity Monetary, duration, credit documentation The profit (loss) of the combined entity as though the acquisition date for all business combinations that occurred during the year had been as of the beginning of the annual reporting period. [Refer: Total for all business combinations [member]; Profit (loss)] IFRS 3.B64 q (ii) Disclosure
ifrs-full ProfitLossRecognisedOnExchangingConstructionServicesForFinancialAsset2011 Monetary, duration, credit label Profit (loss) recognised on exchanging construction services for financial asset SIC 29.6A Disclosure
ifrs-full ProfitLossRecognisedOnExchangingConstructionServicesForFinancialAsset2011 Monetary, duration, credit documentation The profit (loss) recognised on exchanging construction services for a financial asset in service concession arrangements. [Refer: Service concession arrangements [domain]; Profit (loss)] SIC 29.6A Disclosure
ifrs-full ProfitLossRecognisedOnExchangingConstructionServicesForIntangibleAsset2011 Monetary, duration, credit label Profit (loss) recognised on exchanging construction services for intangible asset SIC 29.6A Disclosure
ifrs-full ProfitLossRecognisedOnExchangingConstructionServicesForIntangibleAsset2011 Monetary, duration, credit documentation The profit (loss) recognised on exchanging construction services for an intangible asset in service concession arrangements. [Refer: Service concession arrangements [domain]; Profit (loss)] SIC 29.6A Disclosure
ifrs-full ProfitsLossesOnDisposalOfInvestmentsAndChangesInValueOfInvestments Monetary, duration, credit label Profit (loss) on disposal of investments and changes in value of investments IAS 26.35 b (ix) Disclosure
ifrs-full ProfitsLossesOnDisposalOfInvestmentsAndChangesInValueOfInvestments Monetary, duration, credit documentation The profit (loss) on disposal of investments and changes in the value of investments. [Refer: Profit (loss)] IAS 26.35 b (ix) Disclosure
ifrs-full ProgrammingAssets Monetary, instant, debit label Programming assets IAS 1.55 Common practice
ifrs-full ProgrammingAssets Monetary, instant, debit documentation The amount of assets relating to programming. [Refer: Assets] IAS 1.55 Common practice
ifrs-full PropertyAmountContributedToFairValueOfPlanAssets Monetary, instant, debit label Real estate, amount contributed to fair value of plan assets IAS 19.142 d Example
ifrs-full PropertyAmountContributedToFairValueOfPlanAssets Monetary, instant, debit documentation The amount real estate contributes to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] IAS 19.142 d Example
ifrs-full PropertyDevelopmentAndProjectManagementExpense Monetary, duration, debit label Property development and project management expense IAS 1.85 Common practice
ifrs-full PropertyDevelopmentAndProjectManagementExpense Monetary, duration, debit documentation The amount of expense arising from property development and project management. IAS 1.85 Common practice
ifrs-full PropertyDevelopmentAndProjectManagementIncome Monetary, duration, credit label Property development and project management income IAS 1.85 Common practice
ifrs-full PropertyDevelopmentAndProjectManagementIncome Monetary, duration, credit documentation The amount of income arising from property development and project management. IAS 1.85 Common practice
ifrs-full PropertyIntendedForSaleInOrdinaryCourseOfBusiness Monetary, instant, debit label Property intended for sale in ordinary course of business IAS 1.55 Common practice
ifrs-full PropertyIntendedForSaleInOrdinaryCourseOfBusiness Monetary, instant, debit documentation The amount of property intended for sale in the ordinary course of business of the entity. Property is land or a building – or part of a building – or both. IAS 1.55 Common practice
ifrs-full PropertyManagementExpense Monetary, duration, debit label Property management expense IAS 1.112 c Common practice
ifrs-full PropertyManagementExpense Monetary, duration, debit documentation The amount of expense relating to property management. Property is land or a building – or part of a building – or both. IAS 1.112 c Common practice
ifrs-full PropertyPlantAndEquipment Monetary, instant, debit label Property, plant and equipment IAS 1.54 a Disclosure, IAS 16.73 e Disclosure
ifrs-full PropertyPlantAndEquipment Monetary, instant, debit periodEndLabel Property, plant and equipment at end of period IAS 1.54 a Disclosure, IAS 16.73 e Disclosure
ifrs-full PropertyPlantAndEquipment Monetary, instant, debit periodStartLabel Property, plant and equipment at beginning of period IAS 1.54 a Disclosure, IAS 16.73 e Disclosure
ifrs-full PropertyPlantAndEquipment Monetary, instant, debit totalLabel Total property, plant and equipment IAS 1.54 a Disclosure, IAS 16.73 e Disclosure
ifrs-full PropertyPlantAndEquipment Monetary, instant, debit documentation The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. Note that right-of-use assets are not included. [Contrast: Property, plant and equipment including right-of-use assets] IAS 1.54 a Disclosure, IAS 16.73 e Disclosure
ifrs-full PropertyPlantAndEquipmentAbstract label Property, plant and equipment [abstract]
ifrs-full PropertyPlantAndEquipmentByOperatingLeaseStatusAxis Axis label Property, plant and equipment by operating lease status [axis] IFRS 16.95 Disclosure
ifrs-full PropertyPlantAndEquipmentByOperatingLeaseStatusAxis Axis 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 16.95 Disclosure
ifrs-full PropertyPlantAndEquipmentByOperatingLeaseStatusDomain Domain [default] label Property, plant and equipment by operating lease status [domain] IFRS 16.95 Disclosure
ifrs-full PropertyPlantAndEquipmentByOperatingLeaseStatusDomain Domain [default] documentation This member stands for all property, plant and equipment when disaggregated by the operating lease status by a lessor. It also represents the standard value for the “Property, plant and equipment by operating lease status” axis if no other member is used. [Refer: Property, plant and equipment] IFRS 16.95 Disclosure
ifrs-full PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets Monetary, instant, debit label Property, plant and equipment, revalued assets, at cost IAS 16.77 e Disclosure
ifrs-full PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets Monetary, instant, debit documentation The amount of property, plant and equipment that would have been recognised had the revalued assets been carried under the cost model. [Refer: Property, plant and equipment] IAS 16.77 e Disclosure
ifrs-full PropertyPlantAndEquipmentCarryingAmountOfAssetsRetiredFromActiveUse Monetary, instant, debit label Property, plant and equipment, assets retired from active use and not classified as held for sale IAS 16.79 c Example
ifrs-full PropertyPlantAndEquipmentCarryingAmountOfAssetsRetiredFromActiveUse Monetary, instant, debit documentation The amount of property, plant and equipment retired from active use and not classified as held for sale in accordance with IFRS 5. [Refer: Property, plant and equipment] IAS 16.79 c Example
ifrs-full PropertyPlantAndEquipmentCarryingAmountOfRevaluedAssets Monetary, instant, debit label Property, plant and equipment, revalued assets IAS 16.77 Disclosure
ifrs-full PropertyPlantAndEquipmentCarryingAmountOfRevaluedAssets Monetary, instant, debit documentation The amount of property, plant and equipment stated at revalued amounts. [Refer: Property, plant and equipment] IAS 16.77 Disclosure
ifrs-full PropertyPlantAndEquipmentExpendituresRecognisedForConstructions Monetary, instant, debit label Property, plant and equipment, expenditures recognised in course of its construction IAS 16.74 b Disclosure
ifrs-full PropertyPlantAndEquipmentExpendituresRecognisedForConstructions Monetary, instant, debit documentation The amount of expenditures recognised in the carrying amount of an item of property, plant and equipment in the course of its construction. [Refer: Carrying amount [member]; Property, plant and equipment] IAS 16.74 b Disclosure
ifrs-full PropertyPlantAndEquipmentFairValueUsedAsDeemedCost Monetary, instant, debit label Property, plant and equipment fair value used as deemed cost IFRS 1.30 Disclosure
ifrs-full PropertyPlantAndEquipmentFairValueUsedAsDeemedCost Monetary, instant, debit documentation The amount of property, plant and equipment, for which fair value was used as their deemed cost in the opening IFRS statement of financial position. [Refer: Property, plant and equipment] IFRS 1.30 Disclosure
ifrs-full PropertyPlantAndEquipmentGrossCarryingAmountFullyDepreciated Monetary, instant, debit label Property, plant and equipment, gross carrying amount of fully depreciated assets still in use IAS 16.79 b Example
ifrs-full PropertyPlantAndEquipmentGrossCarryingAmountFullyDepreciated Monetary, instant, debit documentation The gross carrying amount of fully depreciated property, plant and equipment that is still in use. [Refer: Gross carrying amount [member]; Property, plant and equipment] IAS 16.79 b Example
ifrs-full PropertyPlantAndEquipmentIncludingRightofuseAssets Monetary, instant, debit label Property, plant and equipment including right-of-use assets IAS 1.54 a Common practice, IAS 16.73 e Common practice, IFRS 16.47 a Disclosure
ifrs-full PropertyPlantAndEquipmentIncludingRightofuseAssets Monetary, instant, debit periodEndLabel Property, plant and equipment including right-of-use assets at end of period IAS 1.54 a Common practice, IAS 16.73 e Common practice, IFRS 16.47 a Disclosure
ifrs-full PropertyPlantAndEquipmentIncludingRightofuseAssets Monetary, instant, debit periodStartLabel Property, plant and equipment including right-of-use assets at beginning of period IAS 1.54 a Common practice, IAS 16.73 e Common practice, IFRS 16.47 a Disclosure
ifrs-full PropertyPlantAndEquipmentIncludingRightofuseAssets Monetary, instant, debit documentation The amount of property, plant and equipment including right-of-use assets whose underlying assets would be presented as property, plant and equipment if they were owned. [Refer: Property, plant and equipment; Right-of-use assets] IAS 1.54 a Common practice, IAS 16.73 e Common practice, IFRS 16.47 a Disclosure
ifrs-full PropertyPlantAndEquipmentIncludingRightofuseAssetsAxis Axis label Property, plant and equipment including right-of-use assets [axis] IAS 16.73 e Common practice
ifrs-full PropertyPlantAndEquipmentIncludingRightofuseAssetsAxis Axis 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. IAS 16.73 e Common practice
ifrs-full PropertyPlantAndEquipmentIncludingRightofuseAssetsDomain Domain [default] label Property, plant and equipment including right-of-use assets [domain] IAS 16.73 e Common practice
ifrs-full PropertyPlantAndEquipmentIncludingRightofuseAssetsDomain Domain [default] documentation This member stands for a class of asset representing property, plant and equipment including right-of-use assets whose underlying assets would be presented as property, plant and equipment if they were owned. [Refer: Property, plant and equipment including right-of-use assets] IAS 16.73 e Common practice
ifrs-full PropertyPlantAndEquipmentMember Member label Property, plant and equipment [member] IAS 16.73 Disclosure, IAS 36.127 Example, IFRS 16.53 Example
ifrs-full PropertyPlantAndEquipmentMember Member documentation This member stands for property, plant and equipment. [Refer: Property, plant and equipment] IAS 16.73 Disclosure, IAS 36.127 Example, IFRS 16.53 Example
ifrs-full PropertyPlantAndEquipmentNotSubjectToOperatingLeasesMember Member label Property, plant and equipment not subject to operating leases [member] IFRS 16.95 Disclosure
ifrs-full PropertyPlantAndEquipmentNotSubjectToOperatingLeasesMember Member documentation This member stands for property, plant and equipment that is not subject to operating leases. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. [Refer: Property, plant and equipment] IFRS 16.95 Disclosure
ifrs-full PropertyPlantAndEquipmentPledgedAsSecurity Monetary, instant, debit label Property, plant and equipment, pledged as security IAS 16.74 a Disclosure
ifrs-full PropertyPlantAndEquipmentPledgedAsSecurity Monetary, instant, debit documentation The amount of property, plant and equipment pledged as security for liabilities. [Refer: Property, plant and equipment] IAS 16.74 a Disclosure
ifrs-full PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate Monetary, instant, debit label Property, plant and equipment recognised as of acquisition date IFRS 3.B64 i Example, IFRS 3.IE72 Example
ifrs-full PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate Monetary, instant, debit documentation The amount recognised as of the acquisition date for plant, property and equipment acquired in a business combination. [Refer: Property, plant and equipment; Total for all business combinations [member]] IFRS 3.B64 i Example, IFRS 3.IE72 Example
ifrs-full PropertyPlantAndEquipmentRestrictionsOnTitle Monetary, instant, debit label Property, plant and equipment, restrictions on title IAS 16.74 a Disclosure
ifrs-full PropertyPlantAndEquipmentRestrictionsOnTitle Monetary, instant, debit documentation The amount of property, plant and equipment subject to restrictions on title. [Refer: Property, plant and equipment] IAS 16.74 a Disclosure
ifrs-full PropertyPlantAndEquipmentRevaluationAbstract label Property, plant and equipment, revaluation [abstract]
ifrs-full PropertyPlantAndEquipmentRevaluationSurplus Monetary, instant, credit label Property, plant and equipment, revaluation surplus IAS 16.77 f Disclosure
ifrs-full PropertyPlantAndEquipmentRevaluationSurplus Monetary, instant, credit documentation The amount of revaluation surplus that relates to property, plant and equipment. [Refer: Property, plant and equipment; Revaluation surplus] IAS 16.77 f Disclosure
ifrs-full PropertyPlantAndEquipmentSubjectToOperatingLeasesMember Member label Property, plant and equipment subject to operating leases [member] IFRS 16.95 Disclosure
ifrs-full PropertyPlantAndEquipmentSubjectToOperatingLeasesMember Member documentation This member stands for property, plant and equipment that is subject to operating leases. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. [Refer: Property, plant and equipment] IFRS 16.95 Disclosure
ifrs-full PropertyPlantAndEquipmentTemporarilyIdle Monetary, instant, debit label Property, plant and equipment, temporarily idle IAS 16.79 a Example
ifrs-full PropertyPlantAndEquipmentTemporarilyIdle Monetary, instant, debit documentation The amount of temporarily idle property, plant and equipment. [Refer: Property, plant and equipment] IAS 16.79 a Example
ifrs-full PropertyServiceChargeExpense (Monetary), duration, debit label Property service charge expense IAS 1.112 c Common practice
ifrs-full PropertyServiceChargeExpense (Monetary), duration, debit negatedLabel Property service charge expense IAS 1.112 c Common practice
ifrs-full PropertyServiceChargeExpense (Monetary), duration, debit documentation The amount of expense arising from charges related to servicing of property. IAS 1.112 c Common practice
ifrs-full PropertyServiceChargeIncome Monetary, duration, credit label Property service charge income IAS 1.112 c Common practice
ifrs-full PropertyServiceChargeIncome Monetary, duration, credit documentation The amount of income arising from charges related to servicing of property. IAS 1.112 c Common practice
ifrs-full PropertyServiceChargeIncomeExpense Monetary, duration, credit label Property service charge income (expense) IAS 1.112 c Common practice
ifrs-full PropertyServiceChargeIncomeExpense Monetary, duration, credit netLabel Net property service charge income (expense) IAS 1.112 c Common practice
ifrs-full PropertyServiceChargeIncomeExpense Monetary, duration, credit documentation The amount of income or expense arising from property service charge. [Refer: Property service charge expense; Property service charge income] IAS 1.112 c Common practice
ifrs-full PropertyServiceChargeIncomeExpenseAbstract label Property service charge income (expense) [abstract]
ifrs-full PropertyTaxExpense Monetary, duration, debit label Property tax expense IAS 1.85 Common practice
ifrs-full PropertyTaxExpense Monetary, duration, debit documentation The amount of tax expense levied on property. Property is land or a building – or part of a building – or both. IAS 1.85 Common practice
ifrs-full ProportionOfOwnershipInterestInAssociate Percent label Proportion of ownership interest in associate IAS 27.16 b (iii) Disclosure, IAS 27.17 b (iii) Disclosure, IFRS 12.21 a (iv) Disclosure
ifrs-full ProportionOfOwnershipInterestInAssociate Percent documentation The proportion of ownership interest in an associate attributable to the entity. [Refer: Total for all associates [member]] IAS 27.16 b (iii) Disclosure, IAS 27.17 b (iii) Disclosure, IFRS 12.21 a (iv) Disclosure
ifrs-full ProportionOfOwnershipInterestInJointOperation Percent label Proportion of ownership interest in joint operation IFRS 12.21 a (iv) Disclosure
ifrs-full ProportionOfOwnershipInterestInJointOperation Percent documentation The proportion of ownership interest in a joint operation attributable to the entity. [Refer: Total for all joint operations [member]] IFRS 12.21 a (iv) Disclosure
ifrs-full ProportionOfOwnershipInterestInJointVenture Percent label Proportion of ownership interest in joint venture IAS 27.16 b (iii) Disclosure, IAS 27.17 b (iii) Disclosure, IFRS 12.21 a (iv) Disclosure
ifrs-full ProportionOfOwnershipInterestInJointVenture Percent documentation The proportion of ownership interest in a joint venture attributable to the entity. [Refer: Total for all joint ventures [member]] IAS 27.16 b (iii) Disclosure, IAS 27.17 b (iii) Disclosure, IFRS 12.21 a (iv) Disclosure
ifrs-full ProportionOfOwnershipInterestInSubsidiary Percent label Proportion of ownership interest in subsidiary IAS 27.16 b (iii) Disclosure, IAS 27.17 b (iii) Disclosure, IFRS 12.19B c Disclosure
ifrs-full ProportionOfOwnershipInterestInSubsidiary Percent documentation The proportion of ownership interest in a subsidiary attributable to the entity. [Refer: Total for all subsidiaries [member]] IAS 27.16 b (iii) Disclosure, IAS 27.17 b (iii) Disclosure, IFRS 12.19B c Disclosure
ifrs-full ProportionOfOwnershipInterestsHeldByNoncontrollingInterests Percent label Proportion of ownership interests held by non-controlling interests IFRS 12.12 c Disclosure
ifrs-full ProportionOfOwnershipInterestsHeldByNoncontrollingInterests Percent documentation The proportion of ownership interests in a subsidiary held by non-controlling interests. [Refer: Total for all subsidiaries [member]; Non-controlling interests] IFRS 12.12 c Disclosure
ifrs-full ProportionOfVotingPowerHeldInAssociate Percent label Proportion of voting rights held in associate IAS 27.16 b (iii) Disclosure, IAS 27.17 b (iii) Disclosure, IFRS 12.21 a (iv) Disclosure
ifrs-full ProportionOfVotingPowerHeldInAssociate Percent documentation The proportion of the voting rights in an associate held by the entity. [Refer: Total for all associates [member]] IAS 27.16 b (iii) Disclosure, IAS 27.17 b (iii) Disclosure, IFRS 12.21 a (iv) Disclosure
ifrs-full ProportionOfVotingPowerHeldInSubsidiary Percent label Proportion of voting rights held in subsidiary IAS 27.16 b (iii) Disclosure, IAS 27.17 b (iii) Disclosure, IFRS 12.19B c Disclosure
ifrs-full ProportionOfVotingPowerHeldInSubsidiary Percent documentation The proportion of the voting rights in a subsidiary held by the entity. [Refer: Total for all subsidiaries [member]] IAS 27.16 b (iii) Disclosure, IAS 27.17 b (iii) Disclosure, IFRS 12.19B c Disclosure
ifrs-full ProportionOfVotingRightsHeldByNoncontrollingInterests Percent label Proportion of voting rights held by non-controlling interests IFRS 12.12 d Disclosure
ifrs-full ProportionOfVotingRightsHeldByNoncontrollingInterests Percent documentation The proportion of the voting rights in a subsidiary held by non-controlling interests. [Refer: Total for all subsidiaries [member]; Non-controlling interests] IFRS 12.12 d Disclosure
ifrs-full ProportionOfVotingRightsHeldInJointOperation Percent label Proportion of voting rights held in joint operation IFRS 12.21 a (iv) Disclosure
ifrs-full ProportionOfVotingRightsHeldInJointOperation Percent documentation The proportion of the voting rights in a joint operation held by the entity. [Refer: Total for all joint operations [member]] IFRS 12.21 a (iv) Disclosure
ifrs-full ProportionOfVotingRightsHeldInJointVenture Percent label Proportion of voting rights held in joint venture IAS 27.16 b (iii) Disclosure, IAS 27.17 b (iii) Disclosure, IFRS 12.21 a (iv) Disclosure
ifrs-full ProportionOfVotingRightsHeldInJointVenture Percent documentation The proportion of the voting rights in a joint venture held by the entity. [Refer: Total for all joint ventures [member]] IAS 27.16 b (iii) Disclosure, IAS 27.17 b (iii) Disclosure, IFRS 12.21 a (iv) Disclosure
ifrs-full ProvisionForCreditCommitmentsMember Member label Provision for credit commitments [member] IAS 37.84 Common practice
ifrs-full ProvisionForCreditCommitmentsMember Member documentation This member stands for a provision for credit commitments entered into by the entity. [Refer: Classes of other provisions [domain]] IAS 37.84 Common practice
ifrs-full ProvisionForDecommissioningRestorationAndRehabilitationCosts Monetary, instant, credit label Provision for decommissioning, restoration and rehabilitation costs IAS 37 – D Examples: disclosures Example, IAS 37.87 Example
ifrs-full ProvisionForDecommissioningRestorationAndRehabilitationCosts Monetary, instant, credit totalLabel Total provision for decommissioning, restoration and rehabilitation costs IAS 37 – D Examples: disclosures Example, IAS 37.87 Example
ifrs-full ProvisionForDecommissioningRestorationAndRehabilitationCosts Monetary, instant, credit documentation The amount of provision for costs related to decommissioning, restoration and rehabilitation. [Refer: Other provisions] IAS 37 – D Examples: disclosures Example, IAS 37.87 Example
ifrs-full ProvisionForDecommissioningRestorationAndRehabilitationCostsAbstract label Provision for decommissioning, restoration and rehabilitation costs [abstract]
ifrs-full ProvisionForDecommissioningRestorationAndRehabilitationCostsMember Member label Provision for decommissioning, restoration and rehabilitation costs [member] IAS 37 – D Examples: disclosures Example, IAS 37.87 Example
ifrs-full ProvisionForDecommissioningRestorationAndRehabilitationCostsMember Member documentation This member stands for a provision relating to decommissioning, restoration and rehabilitation costs. [Refer: Classes of other provisions [domain]] IAS 37 – D Examples: disclosures Example, IAS 37.87 Example
ifrs-full ProvisionForTaxesOtherThanIncomeTaxMember Member label Provision for taxes other than income tax [member] IAS 37.84 Common practice
ifrs-full ProvisionForTaxesOtherThanIncomeTaxMember Member documentation This member stands for a provision for taxes other than income tax. Income taxes include all domestic and foreign taxes which are based on taxable profits. Income taxes also include taxes, such as withholding taxes, which are payable by a subsidiary, associate or joint arrangement on distributions to the reporting entity. [Refer: Classes of other provisions [domain]] IAS 37.84 Common practice
ifrs-full ProvisionOfGuaranteesOrCollateralByEntityRelatedPartyTransactions Monetary, duration label Provision of guarantees or collateral by entity, related party transactions IAS 24.21 h Example
ifrs-full ProvisionOfGuaranteesOrCollateralByEntityRelatedPartyTransactions Monetary, duration 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]] IAS 24.21 h Example
ifrs-full ProvisionOfGuaranteesOrCollateralByEntityRelatedPartyTransactions Monetary, duration documentation The amount of guarantees or collateral provided by the entity in related party transactions. [Refer: Guarantees [member]; Total for all related parties [member]] IAS 24.21 h Example
ifrs-full ProvisionOfGuaranteesOrCollateralToEntityRelatedPartyTransactions Monetary, duration label Provision of guarantees or collateral to entity, related party transactions IAS 24.21 h Example
ifrs-full ProvisionOfGuaranteesOrCollateralToEntityRelatedPartyTransactions Monetary, duration 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]] IAS 24.21 h Example
ifrs-full ProvisionOfGuaranteesOrCollateralToEntityRelatedPartyTransactions Monetary, duration documentation The amount of guarantees or collateral provided to the entity in related party transactions. [Refer: Guarantees [member]; Total for all related parties [member]] IAS 24.21 h Example
ifrs-full Provisions Monetary, instant, credit label Provisions IAS 1.54 l Disclosure
ifrs-full Provisions Monetary, instant, credit totalLabel Total provisions IAS 1.54 l Disclosure
ifrs-full Provisions Monetary, instant, credit documentation The amount of liabilities of uncertain timing or amount, including provisions for employee benefits. IAS 1.54 l Disclosure
ifrs-full ProvisionsAbstract label Provisions [abstract]
ifrs-full ProvisionsForDoubtfulDebtsRelatedToOutstandingBalancesOfRelatedPartyTransaction Monetary, instant, credit label Provisions for doubtful debts related to outstanding balances of related party transaction IAS 24.18 c Disclosure
ifrs-full ProvisionsForDoubtfulDebtsRelatedToOutstandingBalancesOfRelatedPartyTransaction Monetary, instant, credit documentation The amount of provisions for doubtful debts related to the amount of outstanding balances in related party transactions. [Refer: Provisions] IAS 24.18 c Disclosure
ifrs-full ProvisionsForEmployeeBenefits Monetary, instant, credit label Provisions for employee benefits IAS 1.78 d Disclosure
ifrs-full ProvisionsForEmployeeBenefits Monetary, instant, credit documentation The amount of provisions for employee benefits. [Refer: Employee benefits expense; Provisions] IAS 1.78 d Disclosure
ifrs-full ProvisionUsedOtherProvisions (Monetary), duration, debit label Provision used, other provisions IAS 37.84 c Disclosure
ifrs-full ProvisionUsedOtherProvisions (Monetary), duration, debit negatedLabel Provision used, other provisions IAS 37.84 c Disclosure
ifrs-full ProvisionUsedOtherProvisions (Monetary), duration, debit documentation The amount used (i.e. incurred and charged against the provision) for other provisions. [Refer: Other provisions] IAS 37.84 c Disclosure
ifrs-full PurchasedCallOptionsMember Member label Purchased call options [member] IFRS 7.B33 Example, IFRS 7.IG40B Example
ifrs-full PurchasedCallOptionsMember Member documentation This member stands for derivative financial contracts purchased that give the entity the right, but not the obligation, to purchase an underlying asset at a specified strike price. [Refer: Derivatives [member]] IFRS 7.B33 Example, IFRS 7.IG40B Example
ifrs-full PurchaseOfAvailableforsaleFinancialAssets Monetary, duration, credit label Purchase of available-for-sale financial assets Expired 2023-01-01 IAS 7.16 Common practice
ifrs-full PurchaseOfAvailableforsaleFinancialAssets Monetary, duration, credit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IAS 7.16 Common practice
ifrs-full PurchaseOfAvailableforsaleFinancialAssets Monetary, duration, credit documentation The cash outflow for the purchase of available-for-sale financial assets. [Refer: Financial assets available-for-sale] Expired 2023-01-01 IAS 7.16 Common practice
ifrs-full PurchaseOfBiologicalAssets Monetary, duration, credit label Purchase of biological assets IAS 7.16 Common practice
ifrs-full PurchaseOfBiologicalAssets Monetary, duration, credit documentation The cash outflow for the purchase of biological assets. [Refer: Biological assets] IAS 7.16 Common practice
ifrs-full PurchaseOfExplorationAndEvaluationAssets Monetary, duration, credit label Purchase of exploration and evaluation assets IAS 7.16 Common practice
ifrs-full PurchaseOfExplorationAndEvaluationAssets Monetary, duration, credit documentation The cash outflow for the purchase of exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]] IAS 7.16 Common practice
ifrs-full PurchaseOfFinancialAssetsMeasuredAtAmortisedCostClassifiedAsInvestingActivities Monetary, duration, credit label Purchase of financial assets measured at amortised cost, classified as investing activities IAS 7.16 Common practice
ifrs-full PurchaseOfFinancialAssetsMeasuredAtAmortisedCostClassifiedAsInvestingActivities Monetary, duration, credit documentation The cash outflow for the purchase of financial assets measured at amortised cost, classified as investing activities. IAS 7.16 Common practice
ifrs-full PurchaseOfFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeClassifiedAsInvestingActivities Monetary, duration, credit label Purchase of financial assets measured at fair value through other comprehensive income, classified as investing activities IAS 7.16 Common practice
ifrs-full PurchaseOfFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeClassifiedAsInvestingActivities Monetary, duration, credit documentation The cash outflow for the purchase of financial assets measured at fair value through other comprehensive income, classified as investing activities. IAS 7.16 Common practice
ifrs-full PurchaseOfFinancialAssetsMeasuredAtFairValueThroughProfitOrLossClassifiedAsInvestingActivities Monetary, duration, credit label Purchase of financial assets measured at fair value through profit or loss, classified as investing activities IAS 7.16 Common practice
ifrs-full PurchaseOfFinancialAssetsMeasuredAtFairValueThroughProfitOrLossClassifiedAsInvestingActivities Monetary, duration, credit documentation The cash outflow for the purchase of financial assets measured at fair value through profit or loss, classified as investing activities. IAS 7.16 Common practice
ifrs-full PurchaseOfFinancialInstrumentsClassifiedAsInvestingActivities Monetary, duration, credit label Purchase of financial instruments, classified as investing activities IAS 7.16 Common practice
ifrs-full PurchaseOfFinancialInstrumentsClassifiedAsInvestingActivities Monetary, duration, credit documentation The cash outflow for the purchase of financial instruments. [Refer: Classes of financial instruments [domain]] IAS 7.16 Common practice
ifrs-full PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities (Monetary), duration, credit label Purchase of intangible assets, classified as investing activities IAS 7.16 a Example
ifrs-full PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities (Monetary), duration, credit negatedTerseLabel Purchase of intangible assets IAS 7.16 a Example
ifrs-full PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities (Monetary), duration, credit documentation The cash outflow for the purchases of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill] IAS 7.16 a Example
ifrs-full PurchaseOfInterestsInAssociates Monetary, duration, credit label Purchase of interests in associates IAS 7.16 Common practice
ifrs-full PurchaseOfInterestsInAssociates Monetary, duration, credit documentation The cash outflow for the purchase of interests in associates. [Refer: Total for all associates [member]] IAS 7.16 Common practice
ifrs-full PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod Monetary, duration, credit label Purchase of interests in investments accounted for using equity method IAS 7.16 Common practice
ifrs-full PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod Monetary, duration, credit documentation The cash outflow for the purchase of interests in investments accounted for using the equity method. [Refer: Investments accounted for using equity method] IAS 7.16 Common practice
ifrs-full PurchaseOfInvestmentProperty Monetary, duration, credit label Purchase of investment property IAS 7.16 Common practice
ifrs-full PurchaseOfInvestmentProperty Monetary, duration, credit documentation The cash outflow for the purchase of investment property. [Refer: Investment property] IAS 7.16 Common practice
ifrs-full PurchaseOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod Monetary, duration, credit label Purchase of investments other than investments accounted for using equity method IAS 7.16 Common practice
ifrs-full PurchaseOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod Monetary, duration, credit documentation The cash outflow for the purchase of investments other than investments accounted for using equity method. [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method] IAS 7.16 Common practice
ifrs-full PurchaseOfMiningAssets Monetary, duration, credit label Purchase of mining assets IAS 7.16 Common practice
ifrs-full PurchaseOfMiningAssets Monetary, duration, credit documentation The cash outflow for the purchase of mining assets. [Refer: Mining assets] IAS 7.16 Common practice
ifrs-full PurchaseOfOilAndGasAssets Monetary, duration, credit label Purchase of oil and gas assets IAS 7.16 Common practice
ifrs-full PurchaseOfOilAndGasAssets Monetary, duration, credit documentation The cash outflow for the purchase of oil and gas assets. [Refer: Oil and gas assets] IAS 7.16 Common practice
ifrs-full PurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities (Monetary), duration, credit label Purchase of other long-term assets, classified as investing activities IAS 7.16 a Example
ifrs-full PurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities (Monetary), duration, credit negatedTerseLabel Purchase of other long-term assets IAS 7.16 a Example
ifrs-full PurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities (Monetary), duration, credit documentation The cash outflow for the purchases of long-term assets that the entity does not separately disclose in the same statement or note, classified as investing activities. [Refer: Assets] IAS 7.16 a Example
ifrs-full PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities (Monetary), duration, credit label Purchase of property, plant and equipment, classified as investing activities IAS 7.16 a Example
ifrs-full PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities (Monetary), duration, credit negatedTerseLabel Purchase of property, plant and equipment IAS 7.16 a Example
ifrs-full PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities (Monetary), duration, credit documentation The cash outflow for the purchases of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment] IAS 7.16 a Example
ifrs-full PurchaseOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets Monetary, duration, credit label Purchase of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets IAS 7.16 Common practice
ifrs-full PurchaseOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets Monetary, duration, credit documentation The cash outflow for the purchase of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets. [Refer: Intangible assets other than goodwill; Investment property; Other non-current assets; Property, plant and equipment] IAS 7.16 Common practice
ifrs-full PurchaseOfTreasuryShares Monetary, duration, debit label Purchase of treasury shares IAS 1.106 d Common practice
ifrs-full PurchaseOfTreasuryShares Monetary, duration, debit documentation The decrease in equity resulting from the purchase of treasury shares. [Refer: Treasury shares] IAS 1.106 d Common practice
ifrs-full PurchasesFairValueMeasurementAssets Monetary, duration, debit label Purchases, fair value measurement, assets IFRS 13.93 e (iii) Disclosure
ifrs-full PurchasesFairValueMeasurementAssets Monetary, duration, debit documentation The increase in the fair value measurement of assets resulting from purchases of those assets. [Refer: At fair value [member]] IFRS 13.93 e (iii) Disclosure
ifrs-full PurchasesFairValueMeasurementEntitysOwnEquityInstruments Monetary, duration, credit label Purchases, fair value measurement, entity’s own equity instruments IFRS 13.93 e (iii) Disclosure
ifrs-full PurchasesFairValueMeasurementEntitysOwnEquityInstruments Monetary, duration, credit documentation The increase in the fair value measurement of the entity’s own equity instruments resulting from purchases of those equity instruments. [Refer: At fair value [member]; Classes of entity’s own equity instruments [domain]] IFRS 13.93 e (iii) Disclosure
ifrs-full PurchasesFairValueMeasurementLiabilities Monetary, duration, credit label Purchases, fair value measurement, liabilities IFRS 13.93 e (iii) Disclosure
ifrs-full PurchasesFairValueMeasurementLiabilities Monetary, duration, credit documentation The increase in the fair value measurement of liabilities resulting from purchases of those liabilities. [Refer: At fair value [member]] IFRS 13.93 e (iii) Disclosure
ifrs-full PurchasesOfGoodsRelatedPartyTransactions Monetary, duration, debit label Purchases of goods, related party transactions IAS 24.21 a Example
ifrs-full PurchasesOfGoodsRelatedPartyTransactions Monetary, duration, debit documentation The amount of goods purchased by the entity in related party transactions. [Refer: Total for all related parties [member]] IAS 24.21 a Example
ifrs-full PurchasesOfPropertyAndOtherAssetsRelatedPartyTransactions Monetary, duration, debit label Purchases of property and other assets, related party transactions IAS 24.21 b Example
ifrs-full PurchasesOfPropertyAndOtherAssetsRelatedPartyTransactions Monetary, duration, debit documentation The amount of property and other assets purchased by the entity in related party transactions. [Refer: Total for all related parties [member]] IAS 24.21 b Example
ifrs-full QualifyingInsurancePoliciesAmountContributedToFairValueOfPlanAssets Monetary, instant, debit label Qualifying insurance policies, amount contributed to fair value of plan assets IAS 19.142 Common practice, IAS 19.8 Common practice
ifrs-full QualifyingInsurancePoliciesAmountContributedToFairValueOfPlanAssets Monetary, instant, debit documentation The amount qualifying insurance policies contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] IAS 19.142 Common practice, IAS 19.8 Common practice
ifrs-full QualifyingInsurancePoliciesPercentageContributedToFairValueOfPlanAssets Percent label Qualifying insurance policies, percentage contributed to fair value of plan assets IAS 19.142 Common practice, IAS 19.8 Common practice
ifrs-full QualifyingInsurancePoliciesPercentageContributedToFairValueOfPlanAssets Percent documentation The percentage qualifying insurance policies contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] [Contrast: Qualifying insurance policies, amount contributed to fair value of plan assets] IAS 19.142 Common practice, IAS 19.8 Common practice
ifrs-full QualitativeAssessmentOfEstimatedEffectOfPracticalExpedientsUsedWhenApplyingIFRS15Retrospectively Text label Qualitative assessment of estimated effect of practical expedients used when applying IFRS 15 retrospectively IFRS 15.C6 b Disclosure
ifrs-full QualitativeAssessmentOfEstimatedEffectOfPracticalExpedientsUsedWhenApplyingIFRS15Retrospectively Text documentation The qualitative assessment of the estimated effect of the practical expedients used when applying IFRS 15 retrospectively. IFRS 15.C6 b Disclosure
ifrs-full QualitativeInformationAboutContinuingInvolvementInDerecognisedFinancialAssets Text label Qualitative information about continuing involvement in derecognised financial assets IFRS 7.42E f Disclosure
ifrs-full QualitativeInformationAboutContinuingInvolvementInDerecognisedFinancialAssets Text documentation Qualitative information about the entity’s continuing involvement in derecognised financial assets that explains and supports required quantitative disclosures. [Refer: Financial assets] IFRS 7.42E f Disclosure
ifrs-full QualitativeInformationAboutEntitysObjectivesPoliciesAndProcessesForManagingCapital Text label Qualitative information about entity’s objectives, policies and processes for managing capital IAS 1.135 a Disclosure
ifrs-full QualitativeInformationAboutEntitysObjectivesPoliciesAndProcessesForManagingCapital Text documentation Qualitative information about the entity’s objectives, policies and processes for managing capital. This should include a description of what it manages as capital, the nature of externally imposed capital requirements and how those requirements are managed, and how the entity is meeting its objectives for managing capital. [Refer: Capital requirements [domain]] IAS 1.135 a Disclosure
ifrs-full QuantitativeInformationAboutDerivativesThatHaveYetToTransitionToAlternativeBenchmarkRateExplanatory Text block label Quantitative information about derivatives that have yet to transition to alternative benchmark rate [text block] IFRS 7.24J b (iii) Disclosure
ifrs-full QuantitativeInformationAboutDerivativesThatHaveYetToTransitionToAlternativeBenchmarkRateExplanatory Text block documentation The quantitative information about derivatives that have yet to transition to an alternative benchmark rate. IFRS 7.24J b (iii) Disclosure
ifrs-full QuantitativeInformationAboutNonderivativeFinancialAssetsThatHaveYetToTransitionToAlternativeBenchmarkRateExplanatory Text block label Quantitative information about non-derivative financial assets that have yet to transition to alternative benchmark rate [text block] IFRS 7.24J b (i) Disclosure
ifrs-full QuantitativeInformationAboutNonderivativeFinancialAssetsThatHaveYetToTransitionToAlternativeBenchmarkRateExplanatory Text block documentation The quantitative information about non-derivative financial assets that have yet to transition to an alternative benchmark rate. IFRS 7.24J b (i) Disclosure
ifrs-full QuantitativeInformationAboutNonderivativeFinancialLiabilitiesThatHaveYetToTransitionToAlternativeBenchmarkRateExplanatory Text block label Quantitative information about non-derivative financial liabilities that have yet to transition to alternative benchmark rate [text block] IFRS 7.24J b (ii) Disclosure
ifrs-full QuantitativeInformationAboutNonderivativeFinancialLiabilitiesThatHaveYetToTransitionToAlternativeBenchmarkRateExplanatory Text block documentation The quantitative information about non-derivative financial liabilities that have yet to transition to an alternative benchmark rate. IFRS 7.24J b (ii) Disclosure
ifrs-full RangeAxis Axis label Range [axis] 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
ifrs-full RangeAxis Axis 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. 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
ifrs-full RangeDomain Domain [default] label Range [domain] 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
ifrs-full RangeDomain Domain [default] documentation This member stands for aggregate ranges. It also represents the standard value for the “Range” axis if no other member is used. 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
ifrs-full RangeOfEstimatesWithinWhichFairValueIsLikelyToLieForBiologicalAssetsAtCost Text label Range of estimates within which fair value is likely to lie for biological assets, at cost IAS 41.54 c Disclosure
ifrs-full RangeOfEstimatesWithinWhichFairValueIsLikelyToLieForBiologicalAssetsAtCost Text documentation The range of estimates within which fair value is highly likely to lie for biological assets when their fair value cannot be measured reliably and the entity measures them at cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets] IAS 41.54 c Disclosure
ifrs-full RangeOfEstimatesWithinWhichFairValueIsLikelyToLieForInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModel Text label Range of estimates within which fair value is likely to lie for investment property, at cost or in accordance with IFRS 16 within fair value model IAS 40.78 c Disclosure
ifrs-full RangeOfEstimatesWithinWhichFairValueIsLikelyToLieForInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModel Text documentation The range of estimates within which fair value is highly likely to lie for investment property when the entity measures investment property at cost or in accordance with IFRS 16 within the fair value model, because fair value is not reliably determinable on a continuing basis. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property] IAS 40.78 c Disclosure
ifrs-full RangeOfEstimatesWithinWhichFairValueIsLikelyToLieForInvestmentPropertyCostModel Text label Range of estimates within which fair value is likely to lie for investment property, cost model IAS 40.79 e (iii) Disclosure
ifrs-full RangeOfEstimatesWithinWhichFairValueIsLikelyToLieForInvestmentPropertyCostModel Text documentation The range of estimates within which fair value is highly likely to lie for investment property measured using the cost model. [Refer: Investment property] IAS 40.79 e (iii) Disclosure
ifrs-full RangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssetsCannotBeEstimated True/False label Range of outcomes from contingent consideration arrangements and indemnification assets cannot be estimated IFRS 3.B64 g (iii) Disclosure
ifrs-full RangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssetsCannotBeEstimated True/False 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. IFRS 3.B64 g (iii) Disclosure
ifrs-full RangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssetsCannotBeEstimated True/False documentation Indicates (true false) whether the range of outcomes from contingent consideration arrangements and indemnification assets cannot be estimated. IFRS 3.B64 g (iii) Disclosure
ifrs-full RangesOfExercisePricesForOutstandingShareOptionsAxis Axis label Ranges of exercise prices for outstanding share options [axis] IFRS 2.45 d Disclosure
ifrs-full RangesOfExercisePricesForOutstandingShareOptionsAxis Axis 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 2.45 d Disclosure
ifrs-full RangesOfExercisePricesForOutstandingShareOptionsDomain Domain [default] label Ranges of exercise prices for outstanding share options [domain] IFRS 2.45 d Disclosure
ifrs-full RangesOfExercisePricesForOutstandingShareOptionsDomain Domain [default] documentation This member stands for aggregated ranges of exercise prices for outstanding share options that are meaningful for assessing the number and timing of additional shares that may be issued and the cash that may be received upon exercise of those options. It also represents the standard value for the “Ranges of exercise prices for outstanding share options” axis if no other member is used. [Refer: Range [domain]] IFRS 2.45 d Disclosure
ifrs-full RatedCreditExposures Monetary, instant label Rated credit exposures Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG24 c Example
ifrs-full RatedCreditExposures Monetary, instant commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG24 c Example
ifrs-full RatedCreditExposures Monetary, instant documentation The amount of credit exposure that has been rated by external rating agencies. [Refer: Credit exposure] Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG24 c Example
ifrs-full RateOfReturnUsedToReflectTimeValueOfMoneyRegulatoryDeferralAccountBalances Percent label Rate of return used to reflect time value of money, regulatory deferral account balances IFRS 14.33 b Disclosure
ifrs-full RateOfReturnUsedToReflectTimeValueOfMoneyRegulatoryDeferralAccountBalances Percent documentation The rate of return used to reflect the time value of money that is applicable to regulatory deferral account balances. [Refer: Regulatory deferral account balances [domain]] IFRS 14.33 b Disclosure
ifrs-full RawMaterials Monetary, instant, debit label Current raw materials IAS 1.78 c Example, IAS 2.37 Common practice
ifrs-full RawMaterials Monetary, instant, debit documentation A classification of current inventory representing the amount of assets to be consumed in the production process or in the rendering of services. [Refer: Inventories] IAS 1.78 c Example, IAS 2.37 Common practice
ifrs-full RawMaterialsAndConsumablesUsed (Monetary), duration, debit label Raw materials and consumables used IAS 1.102 Example, IAS 1.99 Disclosure
ifrs-full RawMaterialsAndConsumablesUsed (Monetary), duration, debit negatedLabel Raw materials and consumables used IAS 1.102 Example, IAS 1.99 Disclosure
ifrs-full RawMaterialsAndConsumablesUsed (Monetary), duration, debit documentation The amount of raw materials and consumables used in the production process or in the rendering of services. [Refer: Current raw materials] IAS 1.102 Example, IAS 1.99 Disclosure
ifrs-full RealEstatePercentageContributedToFairValueOfPlanAssets Percent label Real estate, percentage contributed to fair value of plan assets IAS 19.142 d Common practice
ifrs-full RealEstatePercentageContributedToFairValueOfPlanAssets Percent documentation The percentage real estate contributes to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] [Contrast: Real estate, amount contributed to fair value of plan assets] IAS 19.142 d Common practice
ifrs-full ReceiptsFromContractsHeldForDealingOrTradingPurpose Monetary, duration, debit label Receipts from contracts held for dealing or trading purposes IAS 7.14 g Example
ifrs-full ReceiptsFromContractsHeldForDealingOrTradingPurpose Monetary, duration, debit documentation The cash inflow from contracts held for dealing or trading purposes. IAS 7.14 g Example
ifrs-full ReceiptsFromRentsAndSubsequentSalesOfSuchAssets Monetary, duration, debit label Receipts from rents and subsequent sales of assets held for rental to others and subsequently held for sale IAS 7.14 Example
ifrs-full ReceiptsFromRentsAndSubsequentSalesOfSuchAssets Monetary, duration, debit documentation The cash inflow from rents and subsequent sales relating to assets initially held for rental to others and subsequently held for sale. IAS 7.14 Example
ifrs-full ReceiptsFromRoyaltiesFeesCommissionsAndOtherRevenue Monetary, duration, debit label Receipts from royalties, fees, commissions and other revenue IAS 7.14 b Example
ifrs-full ReceiptsFromRoyaltiesFeesCommissionsAndOtherRevenue Monetary, duration, debit documentation The cash inflow from royalties, fees, commissions and other revenue. [Refer: Other revenue] IAS 7.14 b Example
ifrs-full ReceiptsFromSalesOfGoodsAndRenderingOfServices Monetary, duration, debit label Receipts from sales of goods and rendering of services IAS 7.14 a Example
ifrs-full ReceiptsFromSalesOfGoodsAndRenderingOfServices Monetary, duration, debit documentation The cash inflow from sales of goods and rendering of services. IAS 7.14 a Example
ifrs-full ReceivablesDueFromAssociates Monetary, instant, debit label Receivables due from associates IAS 1.78 b Common practice
ifrs-full ReceivablesDueFromAssociates Monetary, instant, debit documentation The amount of receivables due from associates. [Refer: Total for all associates [member]] IAS 1.78 b Common practice
ifrs-full ReceivablesDueFromJointVentures Monetary, instant, debit label Receivables due from joint ventures IAS 1.78 b Common practice
ifrs-full ReceivablesDueFromJointVentures Monetary, instant, debit documentation The amount of receivables due from joint ventures. [Refer: Total for all joint ventures [member]] IAS 1.78 b Common practice
ifrs-full ReceivablesFromContractsWithCustomers Monetary, instant, debit label Receivables from contracts with customers IFRS 15.105 Disclosure, IFRS 15.116 a Disclosure
ifrs-full ReceivablesFromContractsWithCustomers Monetary, instant, debit periodEndLabel Receivables from contracts with customers at end of period IFRS 15.105 Disclosure, IFRS 15.116 a Disclosure
ifrs-full ReceivablesFromContractsWithCustomers Monetary, instant, debit periodStartLabel Receivables from contracts with customers at beginning of period IFRS 15.105 Disclosure, IFRS 15.116 a Disclosure
ifrs-full ReceivablesFromContractsWithCustomers Monetary, instant, debit totalLabel Total receivables from contracts with customers IFRS 15.105 Disclosure, IFRS 15.116 a Disclosure
ifrs-full ReceivablesFromContractsWithCustomers Monetary, instant, debit documentation The amount of an entity’s right to consideration in exchange for goods or services that the entity has transferred to a customer that is unconditional. A right to consideration is unconditional if only the passage of time is required before payment of that consideration is due. IFRS 15.105 Disclosure, IFRS 15.116 a Disclosure
ifrs-full ReceivablesFromContractsWithCustomersAbstract label Receivables from contracts with customers [abstract]
ifrs-full ReceivablesFromRentalOfProperties Monetary, instant, debit label Receivables from rental of properties IAS 1.78 b Common practice
ifrs-full ReceivablesFromRentalOfProperties Monetary, instant, debit documentation The amount of receivables arising from the rental of properties. Property is land or a building – or part of a building – or both. IAS 1.78 b Common practice
ifrs-full ReceivablesFromSaleOfProperties Monetary, instant, debit label Receivables from sale of properties IAS 1.78 b Common practice
ifrs-full ReceivablesFromSaleOfProperties Monetary, instant, debit documentation The amount of receivables arising from the sale of properties. Property is land or a building – or part of a building – or both. IAS 1.78 b Common practice
ifrs-full ReceivablesFromTaxesOtherThanIncomeTax Monetary, instant, debit label Receivables from taxes other than income tax IAS 1.78 b Common practice
ifrs-full ReceivablesFromTaxesOtherThanIncomeTax Monetary, instant, debit documentation The amount of receivables from taxes other than income tax. Income taxes include all domestic and foreign taxes that are based on taxable profits. Income taxes also include taxes, such as withholding taxes, that are payable by a subsidiary, associate or joint arrangement on distributions to the reporting entity. IAS 1.78 b Common practice
ifrs-full RecipesFormulaeModelsDesignsAndPrototypes Monetary, instant, debit label Recipes, formulae, models, designs and prototypes IAS 38.119 f Example
ifrs-full RecipesFormulaeModelsDesignsAndPrototypes Monetary, instant, debit documentation The amount of intangible assets representing recipes, formulae, models, designs and prototypes. [Refer: Intangible assets other than goodwill] IAS 38.119 f Example
ifrs-full RecipesFormulaeModelsDesignsAndPrototypesMember Member label Recipes, formulae, models, designs and prototypes [member] IAS 38.119 f Example
ifrs-full RecipesFormulaeModelsDesignsAndPrototypesMember Member documentation This member stands for a class of intangible assets representing recipes, formulae, models, designs and prototypes. [Refer: Intangible assets other than goodwill] IAS 38.119 f Example
ifrs-full ReclassificationAdjustmentsOnAvailableforsaleFinancialAssetsBeforeTax (Monetary), duration, debit label Reclassification adjustments on available-for-sale financial assets, before tax Expired 2023-01-01 IAS 1.92 Disclosure, Expired 2023-01-01 IFRS 7.20 a (ii) Disclosure
ifrs-full ReclassificationAdjustmentsOnAvailableforsaleFinancialAssetsBeforeTax (Monetary), duration, debit negatedLabel Reclassification adjustments on available-for-sale financial assets, before tax Expired 2023-01-01 IAS 1.92 Disclosure, Expired 2023-01-01 IFRS 7.20 a (ii) Disclosure
ifrs-full ReclassificationAdjustmentsOnAvailableforsaleFinancialAssetsBeforeTax (Monetary), duration, debit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IAS 1.92 Disclosure, Expired 2023-01-01 IFRS 7.20 a (ii) Disclosure
ifrs-full ReclassificationAdjustmentsOnAvailableforsaleFinancialAssetsBeforeTax (Monetary), duration, debit documentation The amount of reclassification adjustments related to available-for-sale financial assets, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Financial assets available-for-sale; Other comprehensive income] Expired 2023-01-01 IAS 1.92 Disclosure, Expired 2023-01-01 IFRS 7.20 a (ii) Disclosure
ifrs-full ReclassificationAdjustmentsOnAvailableforsaleFinancialAssetsNetOfTax (Monetary), duration, debit label Reclassification adjustments on available-for-sale financial assets, net of tax Expired 2023-01-01 IAS 1.92 Disclosure, Expired 2023-01-01 IFRS 7.20 a (ii) Disclosure
ifrs-full ReclassificationAdjustmentsOnAvailableforsaleFinancialAssetsNetOfTax (Monetary), duration, debit negatedLabel Reclassification adjustments on available-for-sale financial assets, net of tax Expired 2023-01-01 IAS 1.92 Disclosure, Expired 2023-01-01 IFRS 7.20 a (ii) Disclosure
ifrs-full ReclassificationAdjustmentsOnAvailableforsaleFinancialAssetsNetOfTax (Monetary), duration, debit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IAS 1.92 Disclosure, Expired 2023-01-01 IFRS 7.20 a (ii) Disclosure
ifrs-full ReclassificationAdjustmentsOnAvailableforsaleFinancialAssetsNetOfTax (Monetary), duration, debit documentation The amount of reclassification adjustments related to available-for-sale financial assets, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Financial assets available-for-sale; Other comprehensive income] Expired 2023-01-01 IAS 1.92 Disclosure, Expired 2023-01-01 IFRS 7.20 a (ii) Disclosure
ifrs-full ReclassificationAdjustmentsOnCashFlowHedgesBeforeTax (Monetary), duration, debit label Reclassification adjustments on cash flow hedges, before tax IAS 1.92 Disclosure
ifrs-full ReclassificationAdjustmentsOnCashFlowHedgesBeforeTax (Monetary), duration, debit negatedLabel Reclassification adjustments on cash flow hedges, before tax IAS 1.92 Disclosure
ifrs-full ReclassificationAdjustmentsOnCashFlowHedgesBeforeTax (Monetary), duration, debit documentation The amount of reclassification adjustments related to cash flow hedges, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Cash flow hedges [member]; Other comprehensive income] IAS 1.92 Disclosure
ifrs-full ReclassificationAdjustmentsOnCashFlowHedgesForWhichHedgedFutureCashFlowsAreNoLongerExpectedToOccurNetOfTax Monetary, duration, debit label Reclassification adjustments on cash flow hedges for which hedged future cash flows are no longer expected to occur, net of tax IFRS 7.24C b (iv) Disclosure, IFRS 7.24E a Disclosure
ifrs-full ReclassificationAdjustmentsOnCashFlowHedgesForWhichHedgedFutureCashFlowsAreNoLongerExpectedToOccurNetOfTax Monetary, duration, debit documentation The amount of reclassification adjustments on cash flow hedges for which the hedged future cash flows are no longer expected to occur, net of tax. [Refer: Reclassification adjustments on cash flow hedges, net of tax] IFRS 7.24C b (iv) Disclosure, IFRS 7.24E a Disclosure
ifrs-full ReclassificationAdjustmentsOnCashFlowHedgesForWhichHedgedItemAffectedProfitOrLossNetOfTax Monetary, duration, debit label Reclassification adjustments on cash flow hedges for which hedged item affected profit or loss, net of tax IFRS 7.24C b (iv) Disclosure, IFRS 7.24E a Disclosure
ifrs-full ReclassificationAdjustmentsOnCashFlowHedgesForWhichHedgedItemAffectedProfitOrLossNetOfTax Monetary, duration, debit documentation The amount of reclassification adjustments on cash flow hedges for which the hedged item affected profit or loss, net of tax. [Refer: Reclassification adjustments on cash flow hedges, net of tax] IFRS 7.24C b (iv) Disclosure, IFRS 7.24E a Disclosure
ifrs-full ReclassificationAdjustmentsOnCashFlowHedgesForWhichReserveOfCashFlowHedgesWillNotBeRecoveredInOneOrMoreFuturePeriodsNetOfTax Monetary, duration, debit label Reclassification adjustments on cash flow hedges for which reserve of cash flow hedges will not be recovered in one or more future periods, net of tax IFRS 7.24E a Disclosure
ifrs-full ReclassificationAdjustmentsOnCashFlowHedgesForWhichReserveOfCashFlowHedgesWillNotBeRecoveredInOneOrMoreFuturePeriodsNetOfTax Monetary, duration, debit documentation The amount of reclassification adjustments on cash flow hedges for which the reserve of cash flow hedges will not be recovered in one or more future periods, net of tax. [Refer: Reclassification adjustments on cash flow hedges, net of tax] IFRS 7.24E a Disclosure
ifrs-full ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax (Monetary), duration, debit label Reclassification adjustments on cash flow hedges, net of tax IAS 1.92 Disclosure, IFRS 7.24C b (iv) Disclosure, IFRS 7.24E a Disclosure
ifrs-full ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax (Monetary), duration, debit negatedLabel Reclassification adjustments on cash flow hedges, net of tax IAS 1.92 Disclosure, IFRS 7.24C b (iv) Disclosure, IFRS 7.24E a Disclosure
ifrs-full ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax (Monetary), duration, debit documentation The amount of reclassification adjustments related to cash flow hedges, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Cash flow hedges [member]; Other comprehensive income] IAS 1.92 Disclosure, IFRS 7.24C b (iv) Disclosure, IFRS 7.24E a Disclosure
ifrs-full ReclassificationAdjustmentsOnChangeInValueOfForeignCurrencyBasisSpreadsBeforeTax (Monetary), duration, debit label Reclassification adjustments on change in value of foreign currency basis spreads, before tax IAS 1.92 Disclosure
ifrs-full ReclassificationAdjustmentsOnChangeInValueOfForeignCurrencyBasisSpreadsBeforeTax (Monetary), duration, debit negatedLabel Reclassification adjustments on change in value of foreign currency basis spreads, before tax IAS 1.92 Disclosure
ifrs-full ReclassificationAdjustmentsOnChangeInValueOfForeignCurrencyBasisSpreadsBeforeTax (Monetary), duration, debit documentation The amount of reclassification adjustments related to change in value of foreign currency basis spreads, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income] IAS 1.92 Disclosure
ifrs-full ReclassificationAdjustmentsOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax (Monetary), duration, debit label Reclassification adjustments on change in value of foreign currency basis spreads, net of tax IAS 1.92 Disclosure
ifrs-full ReclassificationAdjustmentsOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax (Monetary), duration, debit negatedLabel Reclassification adjustments on change in value of foreign currency basis spreads, net of tax IAS 1.92 Disclosure
ifrs-full ReclassificationAdjustmentsOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax (Monetary), duration, debit documentation The amount of reclassification adjustments related to change in value of foreign currency basis spreads, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income] IAS 1.92 Disclosure
ifrs-full ReclassificationAdjustmentsOnChangeInValueOfForwardElementsOfForwardContractsBeforeTax (Monetary), duration, debit label Reclassification adjustments on change in value of forward elements of forward contracts, before tax IAS 1.92 Disclosure
ifrs-full ReclassificationAdjustmentsOnChangeInValueOfForwardElementsOfForwardContractsBeforeTax (Monetary), duration, debit negatedLabel Reclassification adjustments on change in value of forward elements of forward contracts, before tax IAS 1.92 Disclosure
ifrs-full ReclassificationAdjustmentsOnChangeInValueOfForwardElementsOfForwardContractsBeforeTax (Monetary), duration, debit documentation The amount of reclassification adjustments related to change in value of forward elements of forward contracts, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income] IAS 1.92 Disclosure
ifrs-full ReclassificationAdjustmentsOnChangeInValueOfForwardElementsOfForwardContractsNetOfTax (Monetary), duration, debit label Reclassification adjustments on change in value of forward elements of forward contracts, net of tax IAS 1.92 Disclosure
ifrs-full ReclassificationAdjustmentsOnChangeInValueOfForwardElementsOfForwardContractsNetOfTax (Monetary), duration, debit negatedLabel Reclassification adjustments on change in value of forward elements of forward contracts, net of tax IAS 1.92 Disclosure
ifrs-full ReclassificationAdjustmentsOnChangeInValueOfForwardElementsOfForwardContractsNetOfTax (Monetary), duration, debit documentation The amount of reclassification adjustments related to change in value of forward elements of forward contracts, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income] IAS 1.92 Disclosure
ifrs-full ReclassificationAdjustmentsOnChangeInValueOfTimeValueOfOptionsBeforeTax (Monetary), duration, debit label Reclassification adjustments on change in value of time value of options, before tax IAS 1.92 Disclosure
ifrs-full ReclassificationAdjustmentsOnChangeInValueOfTimeValueOfOptionsBeforeTax (Monetary), duration, debit negatedLabel Reclassification adjustments on change in value of time value of options, before tax IAS 1.92 Disclosure
ifrs-full ReclassificationAdjustmentsOnChangeInValueOfTimeValueOfOptionsBeforeTax (Monetary), duration, debit documentation The amount of reclassification adjustments related to change in value of time value of options, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income] IAS 1.92 Disclosure
ifrs-full ReclassificationAdjustmentsOnChangeInValueOfTimeValueOfOptionsNetOfTax (Monetary), duration, debit label Reclassification adjustments on change in value of time value of options, net of tax IAS 1.92 Disclosure
ifrs-full ReclassificationAdjustmentsOnChangeInValueOfTimeValueOfOptionsNetOfTax (Monetary), duration, debit negatedLabel Reclassification adjustments on change in value of time value of options, net of tax IAS 1.92 Disclosure
ifrs-full ReclassificationAdjustmentsOnChangeInValueOfTimeValueOfOptionsNetOfTax (Monetary), duration, debit documentation The amount of reclassification adjustments related to change in value of time value of options, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income] IAS 1.92 Disclosure
ifrs-full ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationBeforeTax (Monetary), duration, debit label Reclassification adjustments on exchange differences on translation of foreign operations, before tax IAS 1.92 Disclosure, IAS 21.48 Disclosure
ifrs-full ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationBeforeTax (Monetary), duration, debit negatedLabel Reclassification adjustments on exchange differences on translation of foreign operations, before tax IAS 1.92 Disclosure, IAS 21.48 Disclosure
ifrs-full ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationBeforeTax (Monetary), duration, debit documentation The amount of reclassification adjustments related to exchange differences when the financial statements of foreign operations are translated, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income] IAS 1.92 Disclosure, IAS 21.48 Disclosure
ifrs-full ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax (Monetary), duration, debit label Reclassification adjustments on exchange differences on translation of foreign operations, net of tax IAS 1.92 Disclosure, IAS 21.48 Disclosure
ifrs-full ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax (Monetary), duration, debit negatedLabel Reclassification adjustments on exchange differences on translation of foreign operations, net of tax IAS 1.92 Disclosure, IAS 21.48 Disclosure
ifrs-full ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax (Monetary), duration, debit documentation The amount of reclassification adjustments related to exchange differences when the financial statements of foreign operations are translated, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income] IAS 1.92 Disclosure, IAS 21.48 Disclosure
ifrs-full ReclassificationAdjustmentsOnFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax (Monetary), duration, debit label Reclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, before tax IAS 1.92 Disclosure, IFRS 17.82 Disclosure, IFRS 17.91 a Disclosure, IFRS 17.B135 a Disclosure
ifrs-full ReclassificationAdjustmentsOnFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax (Monetary), duration, debit negatedLabel Reclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, before tax IAS 1.92 Disclosure, IFRS 17.82 Disclosure, IFRS 17.91 a Disclosure, IFRS 17.B135 a Disclosure
ifrs-full ReclassificationAdjustmentsOnFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax (Monetary), duration, debit documentation The amount of reclassification adjustments related to finance income (expenses) from reinsurance contracts held, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]] IAS 1.92 Disclosure, IFRS 17.82 Disclosure, IFRS 17.91 a Disclosure, IFRS 17.B135 a Disclosure
ifrs-full ReclassificationAdjustmentsOnFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossNetOfTax (Monetary), duration, debit label Reclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, net of tax IAS 1.92 Disclosure, IFRS 17.82 Disclosure, IFRS 17.91 a Disclosure, IFRS 17.B135 a Disclosure
ifrs-full ReclassificationAdjustmentsOnFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossNetOfTax (Monetary), duration, debit negatedLabel Reclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, net of tax IAS 1.92 Disclosure, IFRS 17.82 Disclosure, IFRS 17.91 a Disclosure, IFRS 17.B135 a Disclosure
ifrs-full ReclassificationAdjustmentsOnFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossNetOfTax (Monetary), duration, debit documentation The amount of reclassification adjustments related to finance income (expenses) from reinsurance contracts held, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]] IAS 1.92 Disclosure, IFRS 17.82 Disclosure, IFRS 17.91 a Disclosure, IFRS 17.B135 a Disclosure
ifrs-full ReclassificationAdjustmentsOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTax (Monetary), duration, debit label Reclassification adjustments on financial assets measured at fair value through other comprehensive income, before tax IAS 1.92 Disclosure, IFRS 7.20 a (viii) Disclosure
ifrs-full ReclassificationAdjustmentsOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTax (Monetary), duration, debit negatedLabel Reclassification adjustments on financial assets measured at fair value through other comprehensive income, before tax IAS 1.92 Disclosure, IFRS 7.20 a (viii) Disclosure
ifrs-full ReclassificationAdjustmentsOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTax (Monetary), duration, debit documentation The amount of reclassification adjustments related to financial assets measured at fair value through other comprehensive income, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income] IAS 1.92 Disclosure, IFRS 7.20 a (viii) Disclosure
ifrs-full ReclassificationAdjustmentsOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax (Monetary), duration, debit label Reclassification adjustments on financial assets measured at fair value through other comprehensive income, net of tax IAS 1.92 Disclosure
ifrs-full ReclassificationAdjustmentsOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax (Monetary), duration, debit negatedLabel Reclassification adjustments on financial assets measured at fair value through other comprehensive income, net of tax IAS 1.92 Disclosure
ifrs-full ReclassificationAdjustmentsOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax (Monetary), duration, debit documentation The amount of reclassification adjustments related to financial assets measured at fair value through other comprehensive income, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income] IAS 1.92 Disclosure
ifrs-full ReclassificationAdjustmentsOnHedgesOfNetInvestmentsInForeignOperationsBeforeTax (Monetary), duration, debit label Reclassification adjustments on hedges of net investments in foreign operations, before tax IAS 1.92 Disclosure, IAS 39.102 Disclosure, IFRS 9.6.5.14 Disclosure
ifrs-full ReclassificationAdjustmentsOnHedgesOfNetInvestmentsInForeignOperationsBeforeTax (Monetary), duration, debit negatedLabel Reclassification adjustments on hedges of net investments in foreign operations, before tax IAS 1.92 Disclosure, IAS 39.102 Disclosure, IFRS 9.6.5.14 Disclosure
ifrs-full ReclassificationAdjustmentsOnHedgesOfNetInvestmentsInForeignOperationsBeforeTax (Monetary), duration, debit documentation The amount of reclassification adjustments related to hedges of net investments in foreign operations, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income] IAS 1.92 Disclosure, IAS 39.102 Disclosure, IFRS 9.6.5.14 Disclosure
ifrs-full ReclassificationAdjustmentsOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax (Monetary), duration, debit label Reclassification adjustments on hedges of net investments in foreign operations, net of tax IAS 1.92 Disclosure, IAS 39.102 Disclosure, IFRS 7.24C b (iv) Disclosure, IFRS 7.24E a Disclosure, IFRS 9.6.5.14 Disclosure
ifrs-full ReclassificationAdjustmentsOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax (Monetary), duration, debit negatedLabel Reclassification adjustments on hedges of net investments in foreign operations, net of tax IAS 1.92 Disclosure, IAS 39.102 Disclosure, IFRS 7.24C b (iv) Disclosure, IFRS 7.24E a Disclosure, IFRS 9.6.5.14 Disclosure
ifrs-full ReclassificationAdjustmentsOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax (Monetary), duration, debit documentation The amount of reclassification adjustments related to hedges of net investments in foreign operations, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income] IAS 1.92 Disclosure, IAS 39.102 Disclosure, IFRS 7.24C b (iv) Disclosure, IFRS 7.24E a Disclosure, IFRS 9.6.5.14 Disclosure
ifrs-full ReclassificationAdjustmentsOnInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossBeforeTax (Monetary), duration, debit label Reclassification adjustments on insurance finance income (expenses) from insurance contracts issued excluded from profit or loss, before tax IAS 1.92 Disclosure, IFRS 17.91 a Disclosure, IFRS 17.B135 a Disclosure
ifrs-full ReclassificationAdjustmentsOnInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossBeforeTax (Monetary), duration, debit negatedLabel Reclassification adjustments on insurance finance income (expenses) from insurance contracts issued excluded from profit or loss, before tax IAS 1.92 Disclosure, IFRS 17.91 a Disclosure, IFRS 17.B135 a Disclosure
ifrs-full ReclassificationAdjustmentsOnInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossBeforeTax (Monetary), duration, debit documentation The amount of reclassification adjustments related to insurance finance income (expenses) from insurance contracts issued, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]] IAS 1.92 Disclosure, IFRS 17.91 a Disclosure, IFRS 17.B135 a Disclosure
ifrs-full ReclassificationAdjustmentsOnInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossNetOfTax (Monetary), duration, debit label Reclassification adjustments on insurance finance income (expenses) from insurance contracts issued excluded from profit or loss, net of tax IAS 1.92 Disclosure, IFRS 17.91 a Disclosure, IFRS 17.B135 a Disclosure
ifrs-full ReclassificationAdjustmentsOnInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossNetOfTax (Monetary), duration, debit negatedLabel Reclassification adjustments on insurance finance income (expenses) from insurance contracts issued excluded from profit or loss, net of tax IAS 1.92 Disclosure, IFRS 17.91 a Disclosure, IFRS 17.B135 a Disclosure
ifrs-full ReclassificationAdjustmentsOnInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossNetOfTax (Monetary), duration, debit documentation The amount of reclassification adjustments related to insurance finance income (expenses) from insurance contracts issued, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]] IAS 1.92 Disclosure, IFRS 17.91 a Disclosure, IFRS 17.B135 a Disclosure
ifrs-full ReclassificationAdjustmentsOnNetMovementInRegulatoryDeferralAccountBalancesBeforeTax (Monetary), duration, debit label Reclassification adjustments on net movement in regulatory deferral account balances, before tax IFRS 14.22 b Disclosure
ifrs-full ReclassificationAdjustmentsOnNetMovementInRegulatoryDeferralAccountBalancesBeforeTax (Monetary), duration, debit negatedLabel Reclassification adjustments on net movement in regulatory deferral account balances, before tax IFRS 14.22 b Disclosure
ifrs-full ReclassificationAdjustmentsOnNetMovementInRegulatoryDeferralAccountBalancesBeforeTax (Monetary), duration, debit documentation The amount of reclassification adjustments related to the net movement in regulatory deferral account balances, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Regulatory deferral account balances [domain]; Other comprehensive income] IFRS 14.22 b Disclosure
ifrs-full ReclassificationAdjustmentsOnNetMovementInRegulatoryDeferralAccountBalancesNetOfTax (Monetary), duration, debit label Reclassification adjustments on net movement in regulatory deferral account balances, net of tax IFRS 14.22 b Disclosure
ifrs-full ReclassificationAdjustmentsOnNetMovementInRegulatoryDeferralAccountBalancesNetOfTax (Monetary), duration, debit negatedLabel Reclassification adjustments on net movement in regulatory deferral account balances, net of tax IFRS 14.22 b Disclosure
ifrs-full ReclassificationAdjustmentsOnNetMovementInRegulatoryDeferralAccountBalancesNetOfTax (Monetary), duration, debit documentation The amount of reclassification adjustments related to the net movement in regulatory deferral account balances, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Regulatory deferral account balances [domain]; Other comprehensive income] IFRS 14.22 b Disclosure
ifrs-full ReclassificationIntoAvailableforsaleFinancialAssets Monetary, duration, debit label Reclassification into available-for-sale financial assets Expired 2023-01-01 IFRS 7.12 Disclosure
ifrs-full ReclassificationIntoAvailableforsaleFinancialAssets Monetary, duration, debit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.12 Disclosure
ifrs-full ReclassificationIntoAvailableforsaleFinancialAssets Monetary, duration, debit documentation The amount of financial assets reclassified into the available-for-sale category. [Refer: Financial assets available-for-sale] Expired 2023-01-01 IFRS 7.12 Disclosure
ifrs-full ReclassificationIntoFinancialAssetsAtFairValueThroughProfitOrLoss Monetary, duration, debit label Reclassification into financial assets at fair value through profit or loss Expired 2023-01-01 IFRS 7.12 Disclosure
ifrs-full ReclassificationIntoFinancialAssetsAtFairValueThroughProfitOrLoss Monetary, duration, debit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.12 Disclosure
ifrs-full ReclassificationIntoFinancialAssetsAtFairValueThroughProfitOrLoss Monetary, duration, debit documentation The amount of financial assets reclassified into the at fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss] Expired 2023-01-01 IFRS 7.12 Disclosure
ifrs-full ReclassificationIntoHeldtomaturityInvestments Monetary, duration, debit label Reclassification into held-to-maturity investments Expired 2023-01-01 IFRS 7.12 Disclosure
ifrs-full ReclassificationIntoHeldtomaturityInvestments Monetary, duration, debit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.12 Disclosure
ifrs-full ReclassificationIntoHeldtomaturityInvestments Monetary, duration, debit documentation The amount of financial assets reclassified into the held-to-maturity investments category. [Refer: Held-to-maturity investments; Financial assets] Expired 2023-01-01 IFRS 7.12 Disclosure
ifrs-full ReclassificationIntoLoansAndReceivables Monetary, duration, debit label Reclassification into loans and receivables Expired 2023-01-01 IFRS 7.12 Disclosure
ifrs-full ReclassificationIntoLoansAndReceivables Monetary, duration, debit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.12 Disclosure
ifrs-full ReclassificationIntoLoansAndReceivables Monetary, duration, debit documentation The amount of financial assets reclassified into the loans and receivables category. [Refer: Loans and receivables; Financial assets] Expired 2023-01-01 IFRS 7.12 Disclosure
ifrs-full ReclassificationOfFinancialAssetsOutOfMeasuredAtAmortisedCostIntoMeasuredAtFairValue Monetary, duration label Reclassification of financial assets out of measured at amortised cost into measured at fair value through profit or loss IFRS 7.12B c Disclosure
ifrs-full ReclassificationOfFinancialAssetsOutOfMeasuredAtAmortisedCostIntoMeasuredAtFairValue Monetary, duration 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]] IFRS 7.12B c Disclosure
ifrs-full ReclassificationOfFinancialAssetsOutOfMeasuredAtAmortisedCostIntoMeasuredAtFairValue Monetary, duration documentation The amount of financial assets reclassified out of the amortised cost measurement category and into the fair value through profit or loss measurement category. [Refer: At fair value [member]; Financial assets] IFRS 7.12B c Disclosure
ifrs-full ReclassificationOfFinancialAssetsOutOfMeasuredAtAmortisedCostIntoMeasuredAtFairValueThroughOtherComprehensiveIncome Monetary, duration label Reclassification of financial assets out of measured at amortised cost into measured at fair value through other comprehensive income IFRS 7.12B c Disclosure
ifrs-full ReclassificationOfFinancialAssetsOutOfMeasuredAtAmortisedCostIntoMeasuredAtFairValueThroughOtherComprehensiveIncome Monetary, duration 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]] IFRS 7.12B c Disclosure
ifrs-full ReclassificationOfFinancialAssetsOutOfMeasuredAtAmortisedCostIntoMeasuredAtFairValueThroughOtherComprehensiveIncome Monetary, duration documentation The amount of financial assets reclassified out of the amortised cost measurement category and into the fair value through other comprehensive income measurement category. [Refer: Financial assets] IFRS 7.12B c Disclosure
ifrs-full ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueIntoMeasuredAtAmortisedCost Monetary, duration label Reclassification of financial assets out of measured at fair value through profit or loss into measured at amortised cost IFRS 7.12B c Disclosure
ifrs-full ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueIntoMeasuredAtAmortisedCost Monetary, duration 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]] IFRS 7.12B c Disclosure
ifrs-full ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueIntoMeasuredAtAmortisedCost Monetary, duration documentation The amount of financial assets reclassified out of the fair value through profit or loss measurement category and into the amortised cost measurement category. [Refer: Financial assets] IFRS 7.12B c Disclosure
ifrs-full ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughOtherComprehensiveIncomeIntoMeasuredAtAmortisedCost Monetary, duration label Reclassification of financial assets out of measured at fair value through other comprehensive income into measured at amortised cost IFRS 7.12B c Disclosure
ifrs-full ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughOtherComprehensiveIncomeIntoMeasuredAtAmortisedCost Monetary, duration 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]] IFRS 7.12B c Disclosure
ifrs-full ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughOtherComprehensiveIncomeIntoMeasuredAtAmortisedCost Monetary, duration documentation The amount of financial assets reclassified out of the fair value through other comprehensive income measurement category and into the amortised cost measurement category. [Refer: Financial assets] IFRS 7.12B c Disclosure
ifrs-full ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughOtherComprehensiveIncomeIntoMeasuredAtFairValueThroughProfitOrLoss Monetary, duration label Reclassification of financial assets out of measured at fair value through other comprehensive income into measured at fair value through profit or loss IFRS 7.12B c Disclosure
ifrs-full ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughOtherComprehensiveIncomeIntoMeasuredAtFairValueThroughProfitOrLoss Monetary, duration 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]] IFRS 7.12B c Disclosure
ifrs-full ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughOtherComprehensiveIncomeIntoMeasuredAtFairValueThroughProfitOrLoss Monetary, duration documentation The amount of financial assets reclassified out of the fair value through other comprehensive income measurement category and into the fair value through profit or loss measurement category. [Refer: Financial assets] IFRS 7.12B c Disclosure
ifrs-full ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughProfitOrLossIntoMeasuredAtFairValueThroughOtherComprehensiveIncome Monetary, duration label Reclassification of financial assets out of measured at fair value through profit or loss into measured at fair value through other comprehensive income IFRS 7.12B c Disclosure
ifrs-full ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughProfitOrLossIntoMeasuredAtFairValueThroughOtherComprehensiveIncome Monetary, duration 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]] IFRS 7.12B c Disclosure
ifrs-full ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughProfitOrLossIntoMeasuredAtFairValueThroughOtherComprehensiveIncome Monetary, duration documentation The amount of financial assets reclassified out of the fair value through profit or loss measurement category and into the fair value through other comprehensive income measurement category. [Refer: Financial assets] IFRS 7.12B c Disclosure
ifrs-full ReclassificationOutOfAvailableforsaleFinancialAssets Monetary, duration, credit label Reclassification out of available-for-sale financial assets Expired 2023-01-01 IFRS 7.12 Disclosure, Expired 2023-01-01 IFRS 7.12A a Disclosure
ifrs-full ReclassificationOutOfAvailableforsaleFinancialAssets Monetary, duration, credit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.12 Disclosure, Expired 2023-01-01 IFRS 7.12A a Disclosure
ifrs-full ReclassificationOutOfAvailableforsaleFinancialAssets Monetary, duration, credit documentation The amount of financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale] Expired 2023-01-01 IFRS 7.12 Disclosure, Expired 2023-01-01 IFRS 7.12A a Disclosure
ifrs-full ReclassificationOutOfFinancialAssetsAtFairValueThroughProfitOrLoss Monetary, duration, credit label Reclassification out of financial assets at fair value through profit or loss Expired 2023-01-01 IFRS 7.12 Disclosure, Expired 2023-01-01 IFRS 7.12A a Disclosure
ifrs-full ReclassificationOutOfFinancialAssetsAtFairValueThroughProfitOrLoss Monetary, duration, credit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.12 Disclosure, Expired 2023-01-01 IFRS 7.12A a Disclosure
ifrs-full ReclassificationOutOfFinancialAssetsAtFairValueThroughProfitOrLoss Monetary, duration, credit documentation The amount of financial assets reclassified out of the at fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss] Expired 2023-01-01 IFRS 7.12 Disclosure, Expired 2023-01-01 IFRS 7.12A a Disclosure
ifrs-full ReclassificationOutOfHeldtomaturityInvestments Monetary, duration, credit label Reclassification out of held-to-maturity investments Expired 2023-01-01 IFRS 7.12 Disclosure
ifrs-full ReclassificationOutOfHeldtomaturityInvestments Monetary, duration, credit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.12 Disclosure
ifrs-full ReclassificationOutOfHeldtomaturityInvestments Monetary, duration, credit documentation The amount of financial assets reclassified out of the held-to-maturity investments category. [Refer: Held-to-maturity investments; Financial assets] Expired 2023-01-01 IFRS 7.12 Disclosure
ifrs-full ReclassificationOutOfLoansAndReceivables Monetary, duration, credit label Reclassification out of loans and receivables Expired 2023-01-01 IFRS 7.12 Disclosure
ifrs-full ReclassificationOutOfLoansAndReceivables Monetary, duration, credit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.12 Disclosure
ifrs-full ReclassificationOutOfLoansAndReceivables Monetary, duration, credit documentation The amount of financial assets reclassified out of the loans and receivables category. [Refer: Loans and receivables; Financial assets] Expired 2023-01-01 IFRS 7.12 Disclosure
ifrs-full ReclassifiedItemsAxis Axis label Reclassified items [axis] IAS 1.41 Disclosure
ifrs-full ReclassifiedItemsAxis Axis 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. IAS 1.41 Disclosure
ifrs-full ReclassifiedItemsDomain Domain [default] label Reclassified items [domain] IAS 1.41 Disclosure
ifrs-full ReclassifiedItemsDomain Domain [default] documentation This member stands for items that have been reclassified when the entity changes their presentation or classification in its financial statements. It also represents the standard value for the “Reclassified items” axis if no other member is used. IAS 1.41 Disclosure
ifrs-full RecognisedAssetsDefinedBenefitPlan Monetary, instant, debit label Net defined benefit asset IAS 1.55 Common practice
ifrs-full RecognisedAssetsDefinedBenefitPlan Monetary, instant, debit documentation The amount of surplus in a defined benefit plan, adjusted for any effect of limiting a net defined benefit asset to the asset ceiling. [Refer: Defined benefit plans [domain]] IAS 1.55 Common practice
ifrs-full RecognisedAssetsRepresentingContinuingInvolvementInDerecognisedFinancialAssets Monetary, instant, debit label Recognised assets representing continuing involvement in derecognised financial assets IFRS 7.42E a Disclosure
ifrs-full RecognisedAssetsRepresentingContinuingInvolvementInDerecognisedFinancialAssets Monetary, instant, debit documentation The amount of assets recognised in the statement of financial position representing the entity’s continuing involvement in derecognised financial assets. IFRS 7.42E a Disclosure
ifrs-full RecognisedLiabilitiesDefinedBenefitPlan Monetary, instant, credit label Net defined benefit liability IAS 1.55 Common practice
ifrs-full RecognisedLiabilitiesDefinedBenefitPlan Monetary, instant, credit documentation The amount of deficit in a defined benefit plan. [Refer: Defined benefit plans [domain]] IAS 1.55 Common practice
ifrs-full RecognisedLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssets Monetary, instant, credit label Recognised liabilities representing continuing involvement in derecognised financial assets IFRS 7.42E a Disclosure
ifrs-full RecognisedLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssets Monetary, instant, credit documentation The amount of liabilities recognised in the statement of financial position representing the entity’s continuing involvement in derecognised financial assets. IFRS 7.42E a Disclosure
ifrs-full ReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstract label Reconciliation of accounting profit multiplied by applicable tax rates [abstract]
ifrs-full ReconciliationOfAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedAbstract label Reconciliation of aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss [abstract]
ifrs-full ReconciliationOfAverageEffectiveTaxRateAndApplicableTaxRateAbstract label Reconciliation of average effective tax rate and applicable tax rate [abstract]
ifrs-full ReconciliationOfChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract label Reconciliation of changes in allowance account for credit losses of financial assets [abstract]
ifrs-full ReconciliationOfChangesInBiologicalAssetsAbstract label Reconciliation of changes in biological assets [abstract]
ifrs-full ReconciliationOfChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstract label Reconciliation of changes in contingent liabilities recognised in business combination [abstract]
ifrs-full ReconciliationOfChangesInDeferredTaxLiabilityAssetAbstract label Reconciliation of changes in deferred tax liability (asset) [abstract]
ifrs-full ReconciliationOfChangesInFairValueMeasurementAssetsAbstract label Reconciliation of changes in fair value measurement, assets [abstract]
ifrs-full ReconciliationOfChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstract label Reconciliation of changes in fair value measurement, entity’s own equity instruments [abstract]
ifrs-full ReconciliationOfChangesInFairValueMeasurementLiabilitiesAbstract label Reconciliation of changes in fair value measurement, liabilities [abstract]
ifrs-full ReconciliationOfChangesInGoodwillAbstract label Reconciliation of changes in goodwill [abstract]
ifrs-full ReconciliationOfChangesInIntangibleAssetsAndGoodwillAbstract label Reconciliation of changes in intangible assets and goodwill [abstract]
ifrs-full ReconciliationOfChangesInIntangibleAssetsOtherThanGoodwillAbstract label Reconciliation of changes in intangible assets other than goodwill [abstract]
ifrs-full ReconciliationOfChangesInInvestmentPropertyAbstract label Reconciliation of changes in investment property [abstract]
ifrs-full ReconciliationOfChangesInNetAssetsAvailableForBenefitsAbstract label Reconciliation of changes in net assets available for benefits [abstract]
ifrs-full ReconciliationOfChangesInOtherProvisionsAbstract label Reconciliation of changes in other provisions [abstract]
ifrs-full ReconciliationOfChangesInPropertyPlantAndEquipmentAbstract label Reconciliation of changes in property, plant and equipment [abstract]
ifrs-full ReconciliationOfChangesInRightofuseAssetsAbstract label Reconciliation of changes in right-of-use assets [abstract]
ifrs-full ReconciliationOfFairValueOfCreditDerivativeAbstract label Reconciliation of fair value of credit derivative [abstract]
ifrs-full ReconciliationOfNominalAmountOfCreditDerivativeAbstract label Reconciliation of nominal amount of credit derivative [abstract]
ifrs-full ReconciliationOfNumberOfSharesOutstandingAbstract label Reconciliation of number of shares outstanding [abstract]
ifrs-full ReconciliationOfRegulatoryDeferralAccountCreditBalancesAbstract label Reconciliation of regulatory deferral account credit balances [abstract]
ifrs-full ReconciliationOfRegulatoryDeferralAccountDebitBalancesAbstract label Reconciliation of regulatory deferral account debit balances [abstract]
ifrs-full ReconciliationOfReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenAppliedAbstract label Reconciliation of reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied [abstract]
ifrs-full ReconciliationOfUndiscountedLeasePaymentsToNetInvestmentInFinanceLeaseAbstract label Reconciliation of undiscounted lease payments to net investment in finance lease [abstract]
ifrs-full RecoverableAmountDomain Domain label Recoverable amount [domain] IAS 36.130 e Disclosure
ifrs-full RecoverableAmountDomain Domain documentation This member stands for the recoverable amount of an asset or cash generating unit. IAS 36.130 e Disclosure
ifrs-full RecoverableAmountOfAssetIsFairValueLessCostsOfDisposalOrValueInUse List label Recoverable amount of asset is fair value less costs of disposal or value in use IAS 36.130 e Disclosure
ifrs-full RecoverableAmountOfAssetIsFairValueLessCostsOfDisposalOrValueInUse List 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. IAS 36.130 e Disclosure
ifrs-full RecoverableAmountOfAssetIsFairValueLessCostsOfDisposalOrValueInUse List documentation Indicates whether the recoverable amount of an asset (cash-generating unit) is its fair value less costs of disposal or its value in use. IAS 36.130 e Disclosure
ifrs-full RecoverableAmountOfAssetOrCashgeneratingUnit Monetary, instant, debit label Recoverable amount of asset or cash-generating unit IAS 36.130 e Disclosure
ifrs-full RecoverableAmountOfAssetOrCashgeneratingUnit Monetary, instant, debit documentation The higher of an asset’s (or cash-generating unit’s) fair value less costs of disposal and its value in use. [Refer: Total for all cash-generating units [member]] IAS 36.130 e Disclosure
ifrs-full RecoveriesOnLoansPreviouslyWrittenOff Monetary, duration, debit label Recoveries on loans previously written off IAS 7 – B Statement of cash flows for a financial institution Example
ifrs-full RecoveriesOnLoansPreviouslyWrittenOff Monetary, duration, debit documentation The cash inflow from the recoveries on loans that were previously written off. IAS 7 – B Statement of cash flows for a financial institution Example
ifrs-full RecurringFairValueMeasurementMember Member label Recurring fair value measurement [member] IFRS 13.93 a Disclosure
ifrs-full RecurringFairValueMeasurementMember Member documentation This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position at the end of each reporting period. [Refer: IFRSs [member]] IFRS 13.93 a Disclosure
ifrs-full RedesignatedAmountMember Member label Redesignated amount [member] IFRS 1.29 Common practice
ifrs-full RedesignatedAmountMember Member documentation This member stands for the amount that has been redesignated during the transition to IFRSs. IFRS 1.29 Common practice
ifrs-full RedesignatedFinancialAssetAtFairValueThroughProfitOrLoss Monetary, instant, debit label Redesignated financial asset as at fair value through profit or loss IFRS 1.29 Disclosure
ifrs-full RedesignatedFinancialAssetAtFairValueThroughProfitOrLoss Monetary, instant, debit documentation The amount of financial assets redesignated to be measured at fair value through profit or loss on transition to IFRSs. [Refer: At fair value [member]; IFRSs [member]; Financial assets] IFRS 1.29 Disclosure
ifrs-full RedesignatedFinancialLiabilityAtFairValueThroughProfitOrLoss Monetary, instant, credit label Redesignated financial liability as at fair value through profit or loss IFRS 1.29A Disclosure
ifrs-full RedesignatedFinancialLiabilityAtFairValueThroughProfitOrLoss Monetary, instant, credit documentation The amount of financial liabilities redesignated as at fair value through profit or loss on transition to IFRSs. [Refer: At fair value [member]; IFRSs [member]; Financial liabilities] IFRS 1.29A Disclosure
ifrs-full RedesignatedMember Member [default] label Redesignated [member] IFRS 1.29 Disclosure
ifrs-full RedesignatedMember Member [default] documentation This member stands for financial instruments redesignated during the transition to IFRSs. It also represents the standard value for the “Redesignation” axis if no other member is used. IFRS 1.29 Disclosure
ifrs-full RedesignationAxis Axis label Redesignation [axis] IFRS 1.29 Disclosure
ifrs-full RedesignationAxis Axis 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 1.29 Disclosure
ifrs-full ReductionOfIssuedCapital Monetary, duration, debit label Reduction of issued capital IAS 1.106 d Common practice
ifrs-full ReductionOfIssuedCapital Monetary, duration, debit documentation The decrease in equity resulting from a reduction in issued capital. [Refer: Issued capital] IAS 1.106 d Common practice
ifrs-full RefundsProvision Monetary, instant, credit label Refunds provision IAS 37 – Example 4 Refunds policy Example, IAS 37.87 Example
ifrs-full RefundsProvision Monetary, instant, credit totalLabel Total refunds provision IAS 37 – Example 4 Refunds policy Example, IAS 37.87 Example
ifrs-full RefundsProvision Monetary, instant, credit documentation The amount of provision for refunds to be made by the entity to its customers. [Refer: Other provisions] IAS 37 – Example 4 Refunds policy Example, IAS 37.87 Example
ifrs-full RefundsProvisionAbstract label Refunds provision [abstract]
ifrs-full RefundsProvisionMember Member label Refunds provision [member] IAS 37 – Example 4 Refunds policy Example, IAS 37.87 Example
ifrs-full RefundsProvisionMember Member documentation This member stands for a provision for refunds to be made by the entity to its customers. [Refer: Classes of other provisions [domain]] IAS 37 – Example 4 Refunds policy Example, IAS 37.87 Example
ifrs-full RegulatoryDeferralAccountBalancesAxis Axis label Regulatory deferral account balances [axis] IFRS 14.B22 Disclosure
ifrs-full RegulatoryDeferralAccountBalancesAxis Axis 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 14.B22 Disclosure
ifrs-full RegulatoryDeferralAccountBalancesClassifiedAsDisposalGroupsMember Member label Regulatory deferral account balances classified as disposal groups [member] IFRS 14.B22 Disclosure
ifrs-full RegulatoryDeferralAccountBalancesClassifiedAsDisposalGroupsMember Member documentation This member stands for regulatory deferral account balances that are classified as disposal groups. [Refer: Disposal groups classified as held for sale [member]; Regulatory deferral account balances [domain]] IFRS 14.B22 Disclosure
ifrs-full RegulatoryDeferralAccountBalancesDomain Domain [default] label Regulatory deferral account balances [domain] IFRS 14.B22 Disclosure
ifrs-full RegulatoryDeferralAccountBalancesDomain Domain [default] documentation This member stands for regulatory deferral account balances. A regulatory deferral account balance is the balance of any expense (or income) account that would not be recognised as an asset or a liability in accordance with other Standards, but that qualifies for deferral because it is included, or is expected to be included, by the rate regulator in establishing the rate(s) that can be charged to customers. This member also represents the standard value for the “Regulatory deferral account balances” axis if no other member is used. IFRS 14.B22 Disclosure
ifrs-full RegulatoryDeferralAccountBalancesNotClassifiedAsDisposalGroupsMember Member label Regulatory deferral account balances not classified as disposal groups [member] IFRS 14.B22 Disclosure
ifrs-full RegulatoryDeferralAccountBalancesNotClassifiedAsDisposalGroupsMember Member documentation This member stands for regulatory deferral account balances that are not classified as disposal groups. [Refer: Disposal groups classified as held for sale [member]; Regulatory deferral account balances [domain]] IFRS 14.B22 Disclosure
ifrs-full RegulatoryDeferralAccountCreditBalances Monetary, instant, credit label Regulatory deferral account credit balances IFRS 14.20 b Disclosure, IFRS 14.33 a Disclosure, IFRS 14.35 Disclosure
ifrs-full RegulatoryDeferralAccountCreditBalances Monetary, instant, credit periodEndLabel Regulatory deferral account credit balances at end of period IFRS 14.20 b Disclosure, IFRS 14.33 a Disclosure, IFRS 14.35 Disclosure
ifrs-full RegulatoryDeferralAccountCreditBalances Monetary, instant, credit periodStartLabel Regulatory deferral account credit balances at beginning of period IFRS 14.20 b Disclosure, IFRS 14.33 a Disclosure, IFRS 14.35 Disclosure
ifrs-full RegulatoryDeferralAccountCreditBalances Monetary, instant, credit totalLabel Total regulatory deferral account credit balances IFRS 14.20 b Disclosure, IFRS 14.33 a Disclosure, IFRS 14.35 Disclosure
ifrs-full RegulatoryDeferralAccountCreditBalances Monetary, instant, credit documentation The amount of regulatory deferral account credit balances. [Refer: Regulatory deferral account balances [domain]] IFRS 14.20 b Disclosure, IFRS 14.33 a Disclosure, IFRS 14.35 Disclosure
ifrs-full RegulatoryDeferralAccountCreditBalancesAbstract label Regulatory deferral account credit balances [abstract]
ifrs-full RegulatoryDeferralAccountCreditBalancesAndRelatedDeferredTaxLiability Monetary, instant, credit label Regulatory deferral account credit balances and related deferred tax liability IFRS 14.24 Disclosure, IFRS 14.B11 a Disclosure
ifrs-full RegulatoryDeferralAccountCreditBalancesAndRelatedDeferredTaxLiability Monetary, instant, credit totalLabel Total regulatory deferral account credit balances and related deferred tax liability IFRS 14.24 Disclosure, IFRS 14.B11 a Disclosure
ifrs-full RegulatoryDeferralAccountCreditBalancesAndRelatedDeferredTaxLiability Monetary, instant, credit documentation The amount of regulatory deferral account credit balances and the related deferred tax liability. [Refer: Regulatory deferral account credit balances; Deferred tax liability associated with regulatory deferral account balances] IFRS 14.24 Disclosure, IFRS 14.B11 a Disclosure
ifrs-full RegulatoryDeferralAccountCreditBalancesAndRelatedDeferredTaxLiabilityAbstract label Regulatory deferral account credit balances and related deferred tax liability [abstract]
ifrs-full RegulatoryDeferralAccountCreditBalancesDirectlyRelatedToDisposalGroup Monetary, instant, credit label Regulatory deferral account credit balances directly related to disposal group IFRS 14.25 Disclosure
ifrs-full RegulatoryDeferralAccountCreditBalancesDirectlyRelatedToDisposalGroup Monetary, instant, credit documentation The amount of regulatory deferral account credit balances that are directly related to a disposal group. [Refer: Regulatory deferral account credit balances; Disposal groups classified as held for sale [member]] IFRS 14.25 Disclosure
ifrs-full RegulatoryDeferralAccountDebitBalances Monetary, instant, debit label Regulatory deferral account debit balances IFRS 14.20 a Disclosure, IFRS 14.33 a Disclosure, IFRS 14.35 Disclosure
ifrs-full RegulatoryDeferralAccountDebitBalances Monetary, instant, debit periodEndLabel Regulatory deferral account debit balances at end of period IFRS 14.20 a Disclosure, IFRS 14.33 a Disclosure, IFRS 14.35 Disclosure
ifrs-full RegulatoryDeferralAccountDebitBalances Monetary, instant, debit periodStartLabel Regulatory deferral account debit balances at beginning of period IFRS 14.20 a Disclosure, IFRS 14.33 a Disclosure, IFRS 14.35 Disclosure
ifrs-full RegulatoryDeferralAccountDebitBalances Monetary, instant, debit totalLabel Total regulatory deferral account debit balances IFRS 14.20 a Disclosure, IFRS 14.33 a Disclosure, IFRS 14.35 Disclosure
ifrs-full RegulatoryDeferralAccountDebitBalances Monetary, instant, debit documentation The amount of regulatory deferral account debit balances. [Refer: Regulatory deferral account balances [domain]] IFRS 14.20 a Disclosure, IFRS 14.33 a Disclosure, IFRS 14.35 Disclosure
ifrs-full RegulatoryDeferralAccountDebitBalancesAbstract label Regulatory deferral account debit balances [abstract]
ifrs-full RegulatoryDeferralAccountDebitBalancesAndRelatedDeferredTaxAsset Monetary, instant, debit label Regulatory deferral account debit balances and related deferred tax asset IFRS 14.24 Disclosure, IFRS 14.B11 a Disclosure
ifrs-full RegulatoryDeferralAccountDebitBalancesAndRelatedDeferredTaxAsset Monetary, instant, debit totalLabel Total regulatory deferral account debit balances and related deferred tax asset IFRS 14.24 Disclosure, IFRS 14.B11 a Disclosure
ifrs-full RegulatoryDeferralAccountDebitBalancesAndRelatedDeferredTaxAsset Monetary, instant, debit documentation The amount of regulatory deferral account debit balances and the related deferred tax asset. [Refer: Regulatory deferral account debit balances; Deferred tax asset associated with regulatory deferral account balances] IFRS 14.24 Disclosure, IFRS 14.B11 a Disclosure
ifrs-full RegulatoryDeferralAccountDebitBalancesAndRelatedDeferredTaxAssetAbstract label Regulatory deferral account debit balances and related deferred tax asset [abstract]
ifrs-full RegulatoryDeferralAccountDebitBalancesDirectlyRelatedToDisposalGroup Monetary, instant, debit label Regulatory deferral account debit balances directly related to disposal group IFRS 14.25 Disclosure
ifrs-full RegulatoryDeferralAccountDebitBalancesDirectlyRelatedToDisposalGroup Monetary, instant, debit documentation The amount of regulatory deferral account debit balances that are directly related to a disposal group. [Refer: Regulatory deferral account debit balances; Disposal groups classified as held for sale [member]] IFRS 14.25 Disclosure
ifrs-full RegulatoryEnvironmentsAxis Axis label Regulatory environments [axis] IAS 19.138 c Example
ifrs-full RegulatoryEnvironmentsAxis Axis 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. IAS 19.138 c Example
ifrs-full RegulatoryEnvironmentsDomain Domain [default] label Regulatory environments [domain] IAS 19.138 c Example
ifrs-full RegulatoryEnvironmentsDomain Domain [default] documentation This member stands for all regulatory environments. It also represents the standard value for the “Regulatory environments” axis if no other member is used. IAS 19.138 c Example
ifrs-full ReimbursementRightsAtFairValue Monetary, instant, debit label Reimbursement rights related to defined benefit obligation, at fair value IAS 19.140 b Disclosure
ifrs-full ReimbursementRightsAtFairValue Monetary, instant, debit periodEndLabel Reimbursement rights related to defined benefit obligation, at fair value at end of period IAS 19.140 b Disclosure
ifrs-full ReimbursementRightsAtFairValue Monetary, instant, debit periodStartLabel Reimbursement rights related to defined benefit obligation, at fair value at beginning of period IAS 19.140 b Disclosure
ifrs-full ReimbursementRightsAtFairValue Monetary, instant, debit documentation The amount of the entity’s rights to the reimbursement by another party of some or all of the expenditure required to settle a defined benefit obligation recognised as a separate asset and measured at fair value. [Refer: At fair value [member]] IAS 19.140 b Disclosure
ifrs-full ReinsuranceContractsHeldMember Member label Reinsurance contracts held [member] IFRS 17.107 Disclosure, IFRS 17.109 Disclosure, IFRS 17.131 a Disclosure, IFRS 17.132 b Disclosure, IFRS 17.98 Disclosure
ifrs-full ReinsuranceContractsHeldMember Member documentation This member stands for reinsurance contracts held. Reinsurance contracts are insurance contracts issued by one entity (the reinsurer) to compensate another entity for claims arising from one or more insurance contracts issued by that other entity (underlying contracts). [Refer: Insurance contracts [domain]] IFRS 17.107 Disclosure, IFRS 17.109 Disclosure, IFRS 17.131 a Disclosure, IFRS 17.132 b Disclosure, IFRS 17.98 Disclosure
ifrs-full ReinsuranceContractsHeldThatAreAssets Monetary, instant, debit label Reinsurance contracts held that are assets IAS 1.54 da Disclosure, IFRS 17.78 c Disclosure
ifrs-full ReinsuranceContractsHeldThatAreAssets Monetary, instant, debit documentation The amount of reinsurance contracts held that are assets. [Refer: Assets; Reinsurance contracts held [member]] IAS 1.54 da Disclosure, IFRS 17.78 c Disclosure
ifrs-full ReinsuranceContractsHeldThatAreLiabilities Monetary, instant, credit label Reinsurance contracts held that are liabilities IAS 1.54 ma Disclosure, IFRS 17.78 d Disclosure
ifrs-full ReinsuranceContractsHeldThatAreLiabilities Monetary, instant, credit documentation The amount of reinsurance contracts held that are liabilities. [Refer: Liabilities; Reinsurance contracts held [member]] IAS 1.54 ma Disclosure, IFRS 17.78 d Disclosure
ifrs-full RelatedPartiesMember Member label Total for all related parties [member] IAS 24.19 Disclosure
ifrs-full RelatedPartiesMember Member documentation This member stands for related parties. Related parties are persons or entities that are related to the entity that is preparing its financial statements (the reporting entity). (a) A person or a close member of that person’s family is related to a reporting entity if that person: (i) has control or joint control over the reporting entity; (ii) has significant influence over the reporting entity; or (iii) is a member of the key management personnel of the reporting entity or of a parent of the reporting entity. (b) An entity is related to a reporting entity if any of the following conditions applies: (i) The entity and the reporting entity are members of the same group (which means that each parent, subsidiary and fellow subsidiary is related to the others). (ii) One entity is an associate or joint venture of the other entity (or an associate or joint venture of a member of a group of which the other entity is a member). (iii) Both entities are joint ventures of the same third party. (iv) One entity is a joint venture of a third entity and the other entity is an associate of the third entity. (v) The entity is a post-employment benefit plan for the benefit of employees of either the reporting entity or an entity related to the reporting entity. If the reporting entity is itself such a plan, the sponsoring employers are also related to the reporting entity. (vi) The entity is controlled or jointly controlled by a person identified in (a). (vii) A person identified in (a)(i) has significant influence over the entity or is a member of the key management personnel of the entity (or of a parent of the entity). (viii) The entity, or any member of a group of which it is a part, provides key management personnel services to the reporting entity or to the parent of the reporting entity. [Refer: Total for all joint ventures [member]; Key management personnel of entity or parent [member]] IAS 24.19 Disclosure
ifrs-full RelatedPartyTransactionsAbstract label Related party transactions [abstract]
ifrs-full RemainingAmortisationPeriodOfIntangibleAssetsMaterialToEntity2019 Duration label Remaining amortisation period of intangible assets material to entity IAS 38.122 b Disclosure
ifrs-full RemainingAmortisationPeriodOfIntangibleAssetsMaterialToEntity2019 Duration documentation The remaining amortisation period of individual intangible assets that are material to the entity’s financial statements. [Refer: Depreciation and amortisation expense] IAS 38.122 b Disclosure
ifrs-full RemainingContractualUndiscountedCashOutflowsInflowsThatAriseFromContractsWithinScopeOfIFRS17ThatAreLiabilities Monetary, instant, credit label Remaining contractual undiscounted cash outflows (inflows) that arise from contracts within scope of IFRS 17 that are liabilities IFRS 17.132 b (i) Disclosure
ifrs-full RemainingContractualUndiscountedCashOutflowsInflowsThatAriseFromContractsWithinScopeOfIFRS17ThatAreLiabilities Monetary, instant, credit documentation The amount of the remaining contractual undiscounted cash outflows (inflows) that arise from contracts within the scope of IFRS 17 that are liabilities. IFRS 17.132 b (i) Disclosure
ifrs-full RemainingRecoveryPeriodOfRegulatoryDeferralAccountDebitBalances2019 Duration label Remaining recovery period of regulatory deferral account debit balances IFRS 14.33 c Disclosure
ifrs-full RemainingRecoveryPeriodOfRegulatoryDeferralAccountDebitBalances2019 Duration documentation The remaining recovery period of regulatory deferral account debit balances. [Refer: Regulatory deferral account debit balances] IFRS 14.33 c Disclosure
ifrs-full RemainingReversalPeriodOfRegulatoryDeferralAccountCreditBalances2019 Duration label Remaining reversal period of regulatory deferral account credit balances IFRS 14.33 c Disclosure
ifrs-full RemainingReversalPeriodOfRegulatoryDeferralAccountCreditBalances2019 Duration documentation The remaining reversal period of regulatory deferral account credit balances. [Refer: Regulatory deferral account credit balances] IFRS 14.33 c Disclosure
ifrs-full RentalExpense Monetary, duration, debit label Rental expense IAS 1.85 Common practice
ifrs-full RentalExpense Monetary, duration, debit documentation The amount of expense recognised on rental activities. IAS 1.85 Common practice
ifrs-full RentalIncome Monetary, duration, credit label Rental income IAS 1.112 c Common practice
ifrs-full RentalIncome Monetary, duration, credit documentation The amount of income recognised from rental activities. IAS 1.112 c Common practice
ifrs-full RentalIncomeFromInvestmentProperty Monetary, duration, credit label Rental income from investment property IAS 40.75 f (i) Disclosure
ifrs-full RentalIncomeFromInvestmentProperty Monetary, duration, credit documentation The amount of rental income arising from investment property recognised in profit or loss. [Refer: Investment property] IAS 40.75 f (i) Disclosure
ifrs-full RentalIncomeFromInvestmentPropertyNetOfDirectOperatingExpense Monetary, duration, credit label Rental income from investment property, net of direct operating expense IAS 1.112 c Common practice
ifrs-full RentalIncomeFromInvestmentPropertyNetOfDirectOperatingExpense Monetary, duration, credit netLabel Rental income from investment property, net of direct operating expense IAS 1.112 c Common practice
ifrs-full RentalIncomeFromInvestmentPropertyNetOfDirectOperatingExpense Monetary, duration, credit documentation The amount of rental income arising from investment property, net of direct operating expense from such property. [Refer: Direct operating expense from investment property; Rental income from investment property] IAS 1.112 c Common practice
ifrs-full RentalIncomeFromInvestmentPropertyNetOfDirectOperatingExpenseAbstract label Rental income from investment property, net of direct operating expense [abstract]
ifrs-full RentDeferredIncome Monetary, instant, credit label Rent deferred income IAS 1.78 Common practice
ifrs-full RentDeferredIncome Monetary, instant, credit documentation The amount of deferred income arising on rental activity. [Refer: Deferred income other than contract liabilities] IAS 1.78 Common practice
ifrs-full RentDeferredIncomeClassifiedAsCurrent Monetary, instant, credit label Rent deferred income classified as current IAS 1.78 Common practice
ifrs-full RentDeferredIncomeClassifiedAsCurrent Monetary, instant, credit documentation The amount of rent deferred income classified as current. [Refer: Rent deferred income] IAS 1.78 Common practice
ifrs-full RentDeferredIncomeClassifiedAsNoncurrent Monetary, instant, credit label Rent deferred income classified as non-current IAS 1.78 Common practice
ifrs-full RentDeferredIncomeClassifiedAsNoncurrent Monetary, instant, credit documentation The amount of rent deferred income classified as non-current. [Refer: Rent deferred income] IAS 1.78 Common practice
ifrs-full RentMeasurementInputMember Member label Rent, measurement input [member] IFRS 13.93 d Common practice
ifrs-full RentMeasurementInputMember Member documentation This member stands for the rent used as a measurement input. IFRS 13.93 d Common practice
ifrs-full RepairsAndMaintenanceExpense Monetary, duration, debit label Repairs and maintenance expense IAS 1.85 Common practice
ifrs-full RepairsAndMaintenanceExpense Monetary, duration, debit documentation The amount of expenses incurred for the day-to-day servicing of assets, which may include the cost of labour, consumables or small parts. IAS 1.85 Common practice
ifrs-full RepaymentsOfBondsNotesAndDebentures Monetary, duration, credit label Repayments of bonds, notes and debentures IAS 7.17 Common practice
ifrs-full RepaymentsOfBondsNotesAndDebentures Monetary, duration, credit documentation The cash outflow for repayments of bonds, notes and debentures. IAS 7.17 Common practice
ifrs-full RepaymentsOfBorrowingsClassifiedAsFinancingActivities (Monetary), duration, credit label Repayments of borrowings, classified as financing activities IAS 7.17 d Example
ifrs-full RepaymentsOfBorrowingsClassifiedAsFinancingActivities (Monetary), duration, credit negatedTerseLabel Repayments of borrowings IAS 7.17 d Example
ifrs-full RepaymentsOfBorrowingsClassifiedAsFinancingActivities (Monetary), duration, credit documentation The cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings] IAS 7.17 d Example
ifrs-full RepaymentsOfCurrentBorrowings Monetary, duration, credit label Repayments of current borrowings IAS 7.17 Common practice
ifrs-full RepaymentsOfCurrentBorrowings Monetary, duration, credit documentation The cash outflow for repayments of current borrowings. [Refer: Current borrowings] IAS 7.17 Common practice
ifrs-full RepaymentsOfNoncurrentBorrowings Monetary, duration, credit label Repayments of non-current borrowings IAS 7.17 Common practice
ifrs-full RepaymentsOfNoncurrentBorrowings Monetary, duration, credit documentation The cash outflow for repayments of non-current borrowings. [Refer: Borrowings] IAS 7.17 Common practice
ifrs-full RepaymentsOfRegulatoryCapitalEquity Monetary, duration, credit label Repayments of regulatory capital, equity IAS 7.17 Common practice
ifrs-full RepaymentsOfRegulatoryCapitalEquity Monetary, duration, credit documentation The cash outflow for the repayments of regulatory capital, classified as equity instruments. IAS 7.17 Common practice
ifrs-full RepaymentsOfRegulatoryCapitalFinancialLiabilities Monetary, duration, credit label Repayments of regulatory capital, financial liabilities IAS 7.17 Common practice
ifrs-full RepaymentsOfRegulatoryCapitalFinancialLiabilities Monetary, duration, credit documentation The cash outflow for the repayments of regulatory capital, classified as financial liabilities. IAS 7.17 Common practice
ifrs-full RepaymentsOfSubordinatedLiabilities Monetary, duration, credit label Repayments of subordinated liabilities IAS 7.17 Common practice
ifrs-full RepaymentsOfSubordinatedLiabilities Monetary, duration, credit documentation The cash outflow for repayments of subordinated liabilities. [Refer: Subordinated liabilities] IAS 7.17 Common practice
ifrs-full ReportableSegmentsMember Member label Reportable segments [member] IAS 19.138 d Example, IFRS 15.115 Disclosure, IFRS 17.96 c Example, IFRS 8.23 Disclosure
ifrs-full ReportableSegmentsMember Member documentation This member stands for operating segments for which IFRS 8 requires information to be disclosed. The entity shall report separately information about an operating segment that meets any of the following quantitative thresholds: (a) reported revenue, including both sales to external customers and intersegment sales or transfers, is 10 per cent or more of the combined revenue, internal and external, of all operating segments; (b) the absolute amount of its reported profit or loss is 10 per cent or more of the greater, in absolute amount, of (i) the combined reported profit of all operating segments that did not report a loss and (ii) the combined reported loss of all operating segments that reported a loss; or (c) assets are 10 per cent or more of the combined assets of all operating segments. Additionally operating segments that do not meet any of the quantitative thresholds may be considered reportable, and separately disclosed, if management believes that information about the segment would be useful to users of the financial statements. [Refer: Operating segments [member]] IAS 19.138 d Example, IFRS 15.115 Disclosure, IFRS 17.96 c Example, IFRS 8.23 Disclosure
ifrs-full ReportedIfInComplianceWithRequirementOfIFRSMember Member label Reported if in compliance with requirement of IFRS [member] IAS 1.20 d Common practice
ifrs-full ReportedIfInComplianceWithRequirementOfIFRSMember Member documentation This member stands for the information that would have been reported in the financial statements by the entity if it was in compliance with the requirement of an IFRS, in the case that the entity departed from that requirement. IAS 1.20 d Common practice
ifrs-full ReportingYearMember Member label Reporting year [member] IFRS 17.130 Disclosure
ifrs-full ReportingYearMember Member documentation This member stands for the reporting year. IFRS 17.130 Disclosure
ifrs-full RepurchaseAgreementsAndCashCollateralOnSecuritiesLent Monetary, instant, credit label Repurchase agreements and cash collateral on securities lent IAS 1.55 Common practice
ifrs-full RepurchaseAgreementsAndCashCollateralOnSecuritiesLent Monetary, instant, credit documentation The amount of instruments sold with the intent to reacquire in repurchase agreements and cash collateral on securities lent. IAS 1.55 Common practice
ifrs-full ResearchAndDevelopmentExpense Monetary, duration, debit label Research and development expense IAS 38.126 Disclosure
ifrs-full ResearchAndDevelopmentExpense Monetary, duration, debit documentation The amount of expenditure directly attributable to research or development activities, recognised in profit or loss. IAS 38.126 Disclosure
ifrs-full ReserveOfCashFlowHedges Monetary, instant, credit label Reserve of cash flow hedges IAS 1.78 e Common practice, IFRS 9.6.5.11 Disclosure
ifrs-full ReserveOfCashFlowHedges Monetary, instant, credit documentation A component of equity representing the accumulated portion of gain (loss) on a hedging instrument that is determined to be an effective hedge for cash flow hedges. [Refer: Cash flow hedges [member]] IAS 1.78 e Common practice, IFRS 9.6.5.11 Disclosure
ifrs-full ReserveOfCashFlowHedgesContinuingHedges Monetary, instant, credit label Reserve of cash flow hedges, continuing hedges IFRS 7.24B b (ii) Disclosure
ifrs-full ReserveOfCashFlowHedgesContinuingHedges Monetary, instant, credit documentation A component of equity representing the reserve of cash flow hedges in relation to continuing hedges. [Refer: Reserve of cash flow hedges] IFRS 7.24B b (ii) Disclosure
ifrs-full ReserveOfCashFlowHedgesHedgingRelationshipsForWhichHedgeAccountingIsNoLongerApplied Monetary, instant, credit label Reserve of cash flow hedges, hedging relationships for which hedge accounting is no longer applied IFRS 7.24B b (iii) Disclosure
ifrs-full ReserveOfCashFlowHedgesHedgingRelationshipsForWhichHedgeAccountingIsNoLongerApplied Monetary, instant, credit documentation A component of equity representing the reserve of cash flow hedges in relation to hedging relationships for which hedge accounting is no longer applied. [Refer: Reserve of cash flow hedges] IFRS 7.24B b (iii) Disclosure
ifrs-full ReserveOfCashFlowHedgesMember Member label Reserve of cash flow hedges [member] IAS 1.108 Example, IFRS 9.6.5.11 Disclosure
ifrs-full ReserveOfCashFlowHedgesMember Member documentation This member stands for a component of equity representing the accumulated portion of gain (loss) on a hedging instrument that is determined to be an effective hedge for cash flow hedges. [Refer: Cash flow hedges [member]] IAS 1.108 Example, IFRS 9.6.5.11 Disclosure
ifrs-full ReserveOfChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability Monetary, instant, credit label Reserve of change in fair value of financial liability attributable to change in credit risk of liability IAS 1.78 e Common practice
ifrs-full ReserveOfChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability Monetary, instant, credit documentation A component of equity representing the accumulated change in fair value of financial liabilities attributable to change in the credit risk of the liabilities. [Refer: Credit risk [member]; Financial liabilities] IAS 1.78 e Common practice
ifrs-full ReserveOfChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityMember Member label Reserve of change in fair value of financial liability attributable to change in credit risk of liability [member] IAS 1.108 Example
ifrs-full ReserveOfChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityMember Member documentation This member stands for a component of equity representing the accumulated change in fair value of financial liabilities attributable to change in the credit risk of the liabilities. [Refer: Credit risk [member]; Financial liabilities] IAS 1.108 Example
ifrs-full ReserveOfChangeInValueOfForeignCurrencyBasisSpreads Monetary, instant, credit label Reserve of change in value of foreign currency basis spreads IAS 1.78 e Common practice, IFRS 9.6.5.16 Disclosure
ifrs-full ReserveOfChangeInValueOfForeignCurrencyBasisSpreads Monetary, instant, credit documentation A component of equity representing the accumulated change in the value of foreign currency basis spreads of financial instruments when excluding them from the designation of these financial instruments as hedging instruments. IAS 1.78 e Common practice, IFRS 9.6.5.16 Disclosure
ifrs-full ReserveOfChangeInValueOfForeignCurrencyBasisSpreadsMember Member label Reserve of change in value of foreign currency basis spreads [member] IAS 1.108 Example, IFRS 9.6.5.16 Disclosure
ifrs-full ReserveOfChangeInValueOfForeignCurrencyBasisSpreadsMember Member documentation This member stands for a component of equity representing the accumulated change in the value of foreign currency basis spreads of financial instruments when excluding them from the designation of these financial instruments as hedging instruments. IAS 1.108 Example, IFRS 9.6.5.16 Disclosure
ifrs-full ReserveOfChangeInValueOfForwardElementsOfForwardContracts Monetary, instant, credit label Reserve of change in value of forward elements of forward contracts IAS 1.78 e Common practice, IFRS 9.6.5.16 Disclosure
ifrs-full ReserveOfChangeInValueOfForwardElementsOfForwardContracts Monetary, instant, credit documentation A component of equity representing the accumulated change in the value of the forward elements of forward contracts when separating the forward element and spot element of a forward contract and designating as the hedging instrument only the changes in the spot element. IAS 1.78 e Common practice, IFRS 9.6.5.16 Disclosure
ifrs-full ReserveOfChangeInValueOfForwardElementsOfForwardContractsMember Member label Reserve of change in value of forward elements of forward contracts [member] IAS 1.108 Example, IFRS 9.6.5.16 Disclosure
ifrs-full ReserveOfChangeInValueOfForwardElementsOfForwardContractsMember Member documentation This member stands for a component of equity representing the accumulated change in the value of the forward elements of forward contracts when separating the forward element and spot element of a forward contract and designating as the hedging instrument only the changes in the spot element. IAS 1.108 Example, IFRS 9.6.5.16 Disclosure
ifrs-full ReserveOfChangeInValueOfTimeValueOfOptions Monetary, instant, credit label Reserve of change in value of time value of options IAS 1.78 e Common practice, IFRS 9.6.5.15 Disclosure
ifrs-full ReserveOfChangeInValueOfTimeValueOfOptions Monetary, instant, credit documentation A component of equity representing the accumulated change in the value of the time value of options when separating the intrinsic value and time value of an option contract and designating as the hedging instrument only the changes in the intrinsic value. IAS 1.78 e Common practice, IFRS 9.6.5.15 Disclosure
ifrs-full ReserveOfChangeInValueOfTimeValueOfOptionsMember Member label Reserve of change in value of time value of options [member] IAS 1.108 Example, IFRS 9.6.5.15 Disclosure
ifrs-full ReserveOfChangeInValueOfTimeValueOfOptionsMember Member documentation This member stands for a component of equity representing the accumulated change in the value of the time value of options when separating the intrinsic value and time value of an option contract and designating as the hedging instrument only the changes in the intrinsic value. IAS 1.108 Example, IFRS 9.6.5.15 Disclosure
ifrs-full ReserveOfEquityComponentOfConvertibleInstruments Monetary, instant, credit label Reserve of equity component of convertible instruments IAS 1.55 Common practice
ifrs-full ReserveOfEquityComponentOfConvertibleInstruments Monetary, instant, credit documentation A component of equity representing components of convertible instruments classified as equity. IAS 1.55 Common practice
ifrs-full ReserveOfEquityComponentOfConvertibleInstrumentsMember Member label Reserve of equity component of convertible instruments [member] IAS 1.108 Common practice
ifrs-full ReserveOfEquityComponentOfConvertibleInstrumentsMember Member documentation This member stands for a component of equity representing components of convertible instruments classified as equity. IAS 1.108 Common practice
ifrs-full ReserveOfExchangeDifferencesOnTranslation Monetary, instant, credit label Reserve of exchange differences on translation IAS 21.52 b Disclosure
ifrs-full ReserveOfExchangeDifferencesOnTranslation Monetary, instant, credit documentation A component of equity representing exchange differences on translation of financial statements recognised in other comprehensive income and accumulated in equity. [Refer: Other comprehensive income] IAS 21.52 b Disclosure
ifrs-full ReserveOfExchangeDifferencesOnTranslationContinuingHedges Monetary, instant, credit label Reserve of exchange differences on translation, continuing hedges IFRS 7.24B b (ii) Disclosure
ifrs-full ReserveOfExchangeDifferencesOnTranslationContinuingHedges Monetary, instant, credit documentation A component of equity representing the reserve of exchange differences on translation in relation to continuing hedges. [Refer: Reserve of exchange differences on translation] IFRS 7.24B b (ii) Disclosure
ifrs-full ReserveOfExchangeDifferencesOnTranslationHedgingRelationshipsForWhichHedgeAccountingIsNoLongerApplied Monetary, instant, credit label Reserve of exchange differences on translation, hedging relationships for which hedge accounting is no longer applied IFRS 7.24B b (iii) Disclosure
ifrs-full ReserveOfExchangeDifferencesOnTranslationHedgingRelationshipsForWhichHedgeAccountingIsNoLongerApplied Monetary, instant, credit documentation A component of equity representing the reserve of exchange differences on translation in relation to hedging relationships for which hedge accounting is no longer applied. [Refer: Reserve of exchange differences on translation] IFRS 7.24B b (iii) Disclosure
ifrs-full ReserveOfExchangeDifferencesOnTranslationMember Member label Reserve of exchange differences on translation [member] IAS 1.108 Example, IAS 21.52 b Disclosure
ifrs-full ReserveOfExchangeDifferencesOnTranslationMember Member documentation This member stands for a component of equity representing accumulated exchange differences on the translation of financial statements recognised in other comprehensive income. [Refer: Other comprehensive income] IAS 1.108 Example, IAS 21.52 b Disclosure
ifrs-full ReserveOfFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLoss Monetary, instant, credit label Reserve of finance income (expenses) from reinsurance contracts held excluded from profit or loss IAS 1.78 e Common practice
ifrs-full ReserveOfFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLoss Monetary, instant, credit documentation A component of equity representing the accumulated finance income (expenses) from reinsurance contracts held excluded from profit or loss. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]] IAS 1.78 e Common practice
ifrs-full ReserveOfFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossMember Member label Reserve of finance income (expenses) from reinsurance contracts held excluded from profit or loss [member] IAS 1.108 Example
ifrs-full ReserveOfFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossMember Member documentation This member stands for a component of equity representing the accumulated finance income (expenses) from reinsurance contracts held excluded from profit or loss. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]] IAS 1.108 Example
ifrs-full ReserveOfGainsAndLossesFromInvestmentsInEquityInstruments Monetary, instant, credit label Reserve of gains and losses from investments in equity instruments IAS 1.78 e Common practice
ifrs-full ReserveOfGainsAndLossesFromInvestmentsInEquityInstruments Monetary, instant, credit documentation A component of equity representing accumulated gains and losses from investments in equity instruments that the entity has designated at fair value through other comprehensive income. IAS 1.78 e Common practice
ifrs-full ReserveOfGainsAndLossesFromInvestmentsInEquityInstrumentsMember Member label Reserve of gains and losses from investments in equity instruments [member] IAS 1.108 Example
ifrs-full ReserveOfGainsAndLossesFromInvestmentsInEquityInstrumentsMember Member documentation This member stands for a component of equity representing accumulated gains and losses from investments in equity instruments that the entity has designated at fair value through other comprehensive income. IAS 1.108 Example
ifrs-full ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome Monetary, instant, credit label Reserve of gains and losses on financial assets measured at fair value through other comprehensive income IAS 1.78 e Common practice
ifrs-full ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome Monetary, instant, credit documentation A component of equity representing the reserve of gains and losses on financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income] IAS 1.78 e Common practice
ifrs-full ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember Member label Reserve of gains and losses on financial assets measured at fair value through other comprehensive income [member] IAS 1.108 Example
ifrs-full ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember Member documentation This member stands for a component of equity representing the accumulated gains and losses on financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income] IAS 1.108 Example
ifrs-full ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenApplied Monetary, instant, credit label Reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied IFRS 17.116 Disclosure
ifrs-full ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenApplied Monetary, instant, credit periodEndLabel Reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied at end of period IFRS 17.116 Disclosure
ifrs-full ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenApplied Monetary, instant, credit periodStartLabel Reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied at beginning of period IFRS 17.116 Disclosure
ifrs-full ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenApplied Monetary, instant, credit documentation The cumulative amount included in other comprehensive income for financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied. [Refer: Financial assets measured at fair value through other comprehensive income] IFRS 17.116 Disclosure
ifrs-full ReserveOfGainsAndLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstruments Monetary, instant, credit label Reserve of gains and losses on hedging instruments that hedge investments in equity instruments IAS 1.78 e Common practice
ifrs-full ReserveOfGainsAndLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstruments Monetary, instant, credit documentation A component of equity representing the accumulated gains and losses on hedging instruments that hedge investments in equity instruments that the entity has designated at fair value through other comprehensive income. IAS 1.78 e Common practice
ifrs-full ReserveOfGainsAndLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstrumentsMember Member label Reserve of gains and losses on hedging instruments that hedge investments in equity instruments [member] IAS 1.108 Example
ifrs-full ReserveOfGainsAndLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstrumentsMember Member documentation This member stands for a component of equity representing the accumulated gains and losses on hedging instruments that hedge investments in equity instruments that the entity has designated at fair value through other comprehensive income. IAS 1.108 Example
ifrs-full ReserveOfGainsAndLossesOnRemeasuringAvailableforsaleFinancialAssets Monetary, instant, credit label Reserve of gains and losses on remeasuring available-for-sale financial assets Expired 2023-01-01 IAS 1.78 e Common practice
ifrs-full ReserveOfGainsAndLossesOnRemeasuringAvailableforsaleFinancialAssets Monetary, instant, credit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IAS 1.78 e Common practice
ifrs-full ReserveOfGainsAndLossesOnRemeasuringAvailableforsaleFinancialAssets Monetary, instant, credit documentation A component of equity representing accumulated gains and losses on remeasuring available-for-sale financial assets. [Refer: Financial assets available-for-sale] Expired 2023-01-01 IAS 1.78 e Common practice
ifrs-full ReserveOfGainsAndLossesOnRemeasuringAvailableforsaleFinancialAssetsMember Member label Reserve of gains and losses on remeasuring available-for-sale financial assets [member] Expired 2023-01-01 IAS 1.108 Example
ifrs-full ReserveOfGainsAndLossesOnRemeasuringAvailableforsaleFinancialAssetsMember Member commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IAS 1.108 Example
ifrs-full ReserveOfGainsAndLossesOnRemeasuringAvailableforsaleFinancialAssetsMember Member documentation This member stands for a component of equity representing accumulated gains and losses on remeasuring available-for-sale financial assets. [Refer: Financial assets available-for-sale] Expired 2023-01-01 IAS 1.108 Example
ifrs-full ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLoss Monetary, instant, credit label Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss IAS 1.78 e Common practice
ifrs-full ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLoss Monetary, instant, credit documentation A component of equity representing the accumulated insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]] IAS 1.78 e Common practice
ifrs-full ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossMember Member label Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss [member] IAS 1.108 Example
ifrs-full ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossMember Member documentation This member stands for a component of equity representing the accumulated insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]] IAS 1.108 Example
ifrs-full ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLoss Monetary, instant, credit label Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or loss IAS 1.78 e Common practice
ifrs-full ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLoss Monetary, instant, credit documentation A component of equity representing the accumulated insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]] IAS 1.78 e Common practice
ifrs-full ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLossMember Member label Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or loss [member] IAS 1.108 Example
ifrs-full ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLossMember Member documentation This member stands for a component of equity representing the accumulated insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]] IAS 1.108 Example
ifrs-full ReserveOfRemeasurementsOfDefinedBenefitPlans Monetary, instant, credit label Reserve of remeasurements of defined benefit plans IAS 1.78 e Common practice
ifrs-full ReserveOfRemeasurementsOfDefinedBenefitPlans Monetary, instant, credit documentation A component of equity representing the accumulated remeasurements of defined benefit plans. [Refer: Defined benefit plans [domain]] IAS 1.78 e Common practice
ifrs-full ReserveOfRemeasurementsOfDefinedBenefitPlansMember Member label Reserve of remeasurements of defined benefit plans [member] IAS 1.108 Example
ifrs-full ReserveOfRemeasurementsOfDefinedBenefitPlansMember Member documentation This member stands for a component of equity resulting from remeasurements of defined benefit plans. [Refer: Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans] IAS 1.108 Example
ifrs-full ReserveOfSharebasedPayments Monetary, instant, credit label Reserve of share-based payments IAS 1.78 e Common practice
ifrs-full ReserveOfSharebasedPayments Monetary, instant, credit documentation A component of equity resulting from share-based payments. IAS 1.78 e Common practice
ifrs-full ReserveOfSharebasedPaymentsMember Member label Reserve of share-based payments [member] IAS 1.108 Example
ifrs-full ReserveOfSharebasedPaymentsMember Member documentation This member stands for a component of equity resulting from share-based payments. IAS 1.108 Example
ifrs-full ReservesWithinEquityAxis Axis label Reserves within equity [axis] IAS 1.79 b Disclosure
ifrs-full ReservesWithinEquityAxis Axis 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. IAS 1.79 b Disclosure
ifrs-full ReservesWithinEquityDomain Domain [default] label Reserves within equity [domain] IAS 1.79 b Disclosure
ifrs-full ReservesWithinEquityDomain Domain [default] documentation This member stands for the standard value for the “Reserves within equity” axis if no other member is used. IAS 1.79 b Disclosure
ifrs-full ResidualValueRiskMember Member label Residual value risk [member] IFRS 7.40 a Example, IFRS 7.IG32 Example
ifrs-full ResidualValueRiskMember Member documentation This member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in residual values. [Refer: Classes of financial instruments [domain]] IFRS 7.40 a Example, IFRS 7.IG32 Example
ifrs-full RestatedMember Member [default] label Currently stated [member] IAS 1.106 b Disclosure, IAS 1.20 d Common practice, IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure, IAS 8.49 b (i) Disclosure, IFRS 17.113 b Disclosure
ifrs-full RestatedMember Member [default] documentation This member stands for the information currently stated in the financial statements. It also represents the standard value for the “Retrospective application and retrospective restatement” and “Departure from requirement of IFRS” axes if no other member is used. IAS 1.106 b Disclosure, IAS 1.20 d Common practice, IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure, IAS 8.49 b (i) Disclosure, IFRS 17.113 b Disclosure
ifrs-full RestrictedCashAndCashEquivalents Monetary, instant, debit label Restricted cash and cash equivalents IAS 1.55 Common practice
ifrs-full RestrictedCashAndCashEquivalents Monetary, instant, debit documentation The amount of cash and cash equivalents whose use or withdrawal is restricted. [Refer: Cash and cash equivalents] IAS 1.55 Common practice
ifrs-full RestrictedShareUnitsMember Member label Restricted share units [member] IAS 33.70 c Common practice
ifrs-full RestrictedShareUnitsMember Member documentation This member stands for restricted share units. IAS 33.70 c Common practice
ifrs-full RestrictionsOnAccessToAssetsInFunds Text label Description of restrictions on access to assets in funds IFRIC 5.11 Disclosure
ifrs-full RestrictionsOnAccessToAssetsInFunds Text documentation The description of restrictions on access to the assets in decommissioning, restoration and environmental rehabilitation funds. IFRIC 5.11 Disclosure
ifrs-full RestrictionsOnRealisabilityOfInvestmentPropertyOrRemittanceOfIncomeAndProceedsOfDisposalOfInvestmentProperty Monetary, instant label Restrictions on realisability of investment property or remittance of income and proceeds of disposal of investment property IAS 40.75 g Disclosure
ifrs-full RestrictionsOnRealisabilityOfInvestmentPropertyOrRemittanceOfIncomeAndProceedsOfDisposalOfInvestmentProperty Monetary, instant 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]] IAS 40.75 g Disclosure
ifrs-full RestrictionsOnRealisabilityOfInvestmentPropertyOrRemittanceOfIncomeAndProceedsOfDisposalOfInvestmentProperty Monetary, instant documentation The amount of restrictions on the realisability of investment property or the remittance of income and proceeds of disposal. [Refer: Investment property] IAS 40.75 g Disclosure
ifrs-full RestructuringContingentLiabilityMember Member label Restructuring contingent liability [member] IAS 37.88 Example
ifrs-full RestructuringContingentLiabilityMember Member documentation This member stands for a contingent liability for restructuring, such as the sale or termination of a line of business; closure of business locations in a country or region or relocation of activities from one country or region to another; changes in management structure; and fundamental reorganisations that have a material effect on the nature and focus of the entity’s operations. [Refer: Classes of contingent liabilities [domain]] IAS 37.88 Example
ifrs-full RestructuringProvision Monetary, instant, credit label Restructuring provision IAS 37.70 Example
ifrs-full RestructuringProvision Monetary, instant, credit totalLabel Total restructuring provision IAS 37.70 Example
ifrs-full RestructuringProvision Monetary, instant, credit documentation The amount of provision for restructuring, such as the sale or termination of a line of business; closure of business locations in a country or region or relocation of activities from one country or region to another; changes in management structure; and fundamental reorganisations that have a material effect on the nature and focus of the entity’s operations. [Refer: Other provisions] IAS 37.70 Example
ifrs-full RestructuringProvisionAbstract label Restructuring provision [abstract]
ifrs-full RestructuringProvisionMember Member label Restructuring provision [member] IAS 37.70 Example
ifrs-full RestructuringProvisionMember Member documentation This member stands for a provision for restructuring, such as the sale or termination of a line of business; closure of business locations in a country or region or relocation of activities from one country or region to another; changes in management structure; and fundamental reorganisations that have a material effect on the nature and focus of the entity’s operations. [Refer: Classes of other provisions [domain]] IAS 37.70 Example
ifrs-full RetainedEarnings Monetary, instant, credit label Retained earnings IAS 1.78 e Example, IAS 1.IG6 Example
ifrs-full RetainedEarnings Monetary, instant, credit totalLabel Total retained earnings IAS 1.78 e Example, IAS 1.IG6 Example
ifrs-full RetainedEarnings Monetary, instant, credit documentation A component of equity representing the entity’s cumulative undistributed earnings or deficit. IAS 1.78 e Example, IAS 1.IG6 Example
ifrs-full RetainedEarningsAbstract label Retained earnings [abstract]
ifrs-full RetainedEarningsExcludingProfitLossForReportingPeriod Monetary, instant, credit label Retained earnings, excluding profit (loss) for reporting period IAS 1.78 e Common practice
ifrs-full RetainedEarningsExcludingProfitLossForReportingPeriod Monetary, instant, credit documentation A component of equity representing the entity’s cumulative undistributed earnings or deficit excluding the profit or loss for the reporting period. [Refer: Retained earnings] IAS 1.78 e Common practice
ifrs-full RetainedEarningsExcludingProfitLossForReportingPeriodMember Member label Retained earnings, excluding profit (loss) for reporting period [member] IAS 1.108 Common practice
ifrs-full RetainedEarningsExcludingProfitLossForReportingPeriodMember Member documentation This member stands for a component of equity representing an entity’s cumulative undistributed earnings or deficit, excluding profit or loss for the reporting period. [Refer: Retained earnings [member]] IAS 1.108 Common practice
ifrs-full RetainedEarningsMember Member label Retained earnings [member] IAS 1.106 Disclosure, IAS 1.108 Example
ifrs-full RetainedEarningsMember Member documentation This member stands for a component of equity representing an entity’s cumulative undistributed earnings or deficit. IAS 1.106 Disclosure, IAS 1.108 Example
ifrs-full RetainedEarningsProfitLossForReportingPeriod Monetary, instant, credit label Retained earnings, profit (loss) for reporting period IAS 1.78 e Common practice
ifrs-full RetainedEarningsProfitLossForReportingPeriod Monetary, instant, credit documentation A component of equity representing the entity’s undistributed profit or loss for the reporting period. [Refer: Retained earnings; Profit (loss)] IAS 1.78 e Common practice
ifrs-full RetainedEarningsProfitLossForReportingPeriodMember Member label Retained earnings, profit (loss) for reporting period [member] IAS 1.108 Common practice
ifrs-full RetainedEarningsProfitLossForReportingPeriodMember Member documentation This member stands for a component of equity representing the entity’s undistributed profit or loss for the reporting period. [Refer: Retained earnings [member]; Profit (loss)] IAS 1.108 Common practice
ifrs-full RetentionPayables Monetary, instant, credit label Retention payables IAS 1.78 Common practice
ifrs-full RetentionPayables Monetary, instant, credit documentation The amount of payment that is withheld by the entity, pending the fulfilment of a condition. IAS 1.78 Common practice
ifrs-full RetirementsIntangibleAssetsAndGoodwill (Monetary), duration, credit label Retirements, intangible assets and goodwill IAS 38.118 e Common practice
ifrs-full RetirementsIntangibleAssetsAndGoodwill (Monetary), duration, credit negatedLabel Retirements, intangible assets and goodwill IAS 38.118 e Common practice
ifrs-full RetirementsIntangibleAssetsAndGoodwill (Monetary), duration, credit documentation The decrease in intangible assets and goodwill resulting from retirements. [Refer: Intangible assets and goodwill] IAS 38.118 e Common practice
ifrs-full RetirementsIntangibleAssetsOtherThanGoodwill (Monetary), duration, credit label Retirements, intangible assets other than goodwill IAS 38.118 e Common practice
ifrs-full RetirementsIntangibleAssetsOtherThanGoodwill (Monetary), duration, credit negatedLabel Retirements, intangible assets other than goodwill IAS 38.118 e Common practice
ifrs-full RetirementsIntangibleAssetsOtherThanGoodwill (Monetary), duration, credit documentation The decrease in intangible assets other than goodwill resulting from retirements. [Refer: Intangible assets other than goodwill] IAS 38.118 e Common practice
ifrs-full RetirementsPropertyPlantAndEquipment (Monetary), duration, credit label Retirements, property, plant and equipment IAS 16.73 e Common practice
ifrs-full RetirementsPropertyPlantAndEquipment (Monetary), duration, credit negatedLabel Retirements, property, plant and equipment IAS 16.73 e Common practice
ifrs-full RetirementsPropertyPlantAndEquipment (Monetary), duration, credit documentation The decrease in property, plant and equipment resulting from retirements. [Refer: Property, plant and equipment] IAS 16.73 e Common practice
ifrs-full RetirementsPropertyPlantAndEquipmentIncludingRightofuseAssets (Monetary), duration, credit label Retirements, property, plant and equipment including right-of-use assets IAS 16.73 e Common practice
ifrs-full RetirementsPropertyPlantAndEquipmentIncludingRightofuseAssets (Monetary), duration, credit negatedLabel Retirements, property, plant and equipment including right-of-use assets IAS 16.73 e Common practice
ifrs-full RetirementsPropertyPlantAndEquipmentIncludingRightofuseAssets (Monetary), duration, credit documentation The decrease in property, plant and equipment including right-of-use assets resulting from retirements. [Refer: Property, plant and equipment including right-of-use assets] IAS 16.73 e Common practice
ifrs-full RetirementsRightofuseAssets Monetary, duration, credit label Retirements, right-of-use assets IAS 16.73 e Common practice
ifrs-full RetirementsRightofuseAssets Monetary, duration, credit documentation The decrease in right-of-use assets resulting from retirements. [Refer: Right-of-use assets] IAS 16.73 e Common practice
ifrs-full RetrospectiveApplicationAndRetrospectiveRestatementAxis Axis label Retrospective application and retrospective restatement [axis] IAS 1.106 b Disclosure, IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure, IAS 8.49 b (i) Disclosure
ifrs-full RetrospectiveApplicationAndRetrospectiveRestatementAxis Axis 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. IAS 1.106 b Disclosure, IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure, IAS 8.49 b (i) Disclosure
ifrs-full ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseBeforeTaxDefinedBenefitPlans Monetary, duration, credit label Return on plan assets excluding interest income or expense, before tax, defined benefit plans IAS 19.135 b Common practice
ifrs-full ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseBeforeTaxDefinedBenefitPlans Monetary, duration, credit documentation The amount of other comprehensive income, before tax, resulting from the return on plan assets, excluding amounts included in interest expense (income) arising from defined benefit plans. The return on plan assets is interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of managing plan assets and less any tax payable by the plan itself, other than tax included in the actuarial assumptions used to measure the present value of the defined benefit obligation. [Refer: Other comprehensive income; Defined benefit plans [domain]; Plan assets [member]; Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income or expense] IAS 19.135 b Common practice
ifrs-full ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans Monetary, duration, credit label Return on plan assets excluding interest income or expense, net of tax, defined benefit plans IAS 19.135 b Common practice
ifrs-full ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans Monetary, duration, credit documentation The amount of other comprehensive income, net of tax, resulting from the return on plan assets, excluding amounts included in interest expense (income) arising from defined benefit plans. The return on plan assets is interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of managing plan assets and less any tax payable by the plan itself, other than tax included in the actuarial assumptions used to measure the present value of the defined benefit obligation. [Refer: Other comprehensive income; Defined benefit plans [domain]; Plan assets [member]; 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 return on plan assets excluding interest income or expense] IAS 19.135 b Common practice
ifrs-full ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset (Monetary), duration, debit label Decrease (increase) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income or expense IAS 19.141 c (i) Disclosure
ifrs-full ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset (Monetary), duration, debit negatedLabel Increase (decrease) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income or expense IAS 19.141 c (i) Disclosure
ifrs-full ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset (Monetary), duration, debit documentation The decrease (increase) in the net defined benefit liability (asset) resulting from the return on plan assets, excluding amounts included in interest income or expense. The return on plan assets is interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of managing plan assets and less any tax payable by the plan itself, other than tax included in the actuarial assumptions used to measure the present value of the defined benefit obligation. [Refer: Plan assets [member]; Net defined benefit liability (asset); Actuarial assumptions [domain]; Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)] IAS 19.141 c (i) Disclosure
ifrs-full ReturnOnReimbursementRights Monetary, duration, debit label Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from return on reimbursement rights, excluding interest income or expense IAS 19.141 c (i) Disclosure
ifrs-full ReturnOnReimbursementRights Monetary, duration, debit documentation The increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from the return on those rights, excluding amounts included in interest income or expense. [Refer: Reimbursement rights related to defined benefit obligation, at fair value; Increase in reimbursement rights related to defined benefit obligation, resulting from interest income] IAS 19.141 c (i) Disclosure
ifrs-full RevaluationIncreaseDecreaseIntangibleAssetsOtherThanGoodwill Monetary, duration, debit label Revaluation increase (decrease), intangible assets other than goodwill IAS 38.118 e (iii) Disclosure
ifrs-full RevaluationIncreaseDecreaseIntangibleAssetsOtherThanGoodwill Monetary, duration, debit documentation The increase (decrease) in intangible assets other than goodwill resulting from revaluations to fair value. [Refer: Intangible assets other than goodwill; Revaluation surplus] IAS 38.118 e (iii) Disclosure
ifrs-full RevaluationIncreaseDecreasePropertyPlantAndEquipment Monetary, duration, debit label Revaluation increase (decrease), property, plant and equipment IAS 16.73 e (iv) Disclosure, IAS 16.77 f Disclosure
ifrs-full RevaluationIncreaseDecreasePropertyPlantAndEquipment Monetary, duration, debit documentation The increase (decrease) in property, plant and equipment resulting from revaluations to fair value. [Refer: Property, plant and equipment; Revaluation surplus] IAS 16.73 e (iv) Disclosure, IAS 16.77 f Disclosure
ifrs-full RevaluationIncreaseDecreasePropertyPlantAndEquipmentIncludingRightofuseAssets Monetary, duration, debit label Revaluation increase (decrease), property, plant and equipment including right-of-use assets IAS 16.73 e Common practice
ifrs-full RevaluationIncreaseDecreasePropertyPlantAndEquipmentIncludingRightofuseAssets Monetary, duration, debit documentation The increase (decrease) in property, plant and equipment including right-of-use assets resulting from revaluations to fair value. [Refer: Property, plant and equipment including right-of-use assets; Revaluation surplus] IAS 16.73 e Common practice
ifrs-full RevaluationModelMember Member label Revaluation model [member] IAS 16.73 a Disclosure, IAS 38.122 c (iii) Disclosure
ifrs-full RevaluationModelMember Member documentation This member stands for the revaluation model. After recognition as an asset, an item of property, plant and equipment or intangible asset whose fair value can be measured reliably shall be carried at a revalued amount, being its fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. IAS 16.73 a Disclosure, IAS 38.122 c (iii) Disclosure
ifrs-full RevaluationOfIntangibleAssetsAbstract label Revaluation of intangible assets [abstract]
ifrs-full RevaluationSurplus Monetary, instant, credit label Revaluation surplus IAS 16.39 Disclosure, IAS 38.85 Disclosure
ifrs-full RevaluationSurplus Monetary, instant, credit documentation A component of equity representing the accumulated revaluation surplus on the revaluation of assets recognised in other comprehensive income. [Refer: Other comprehensive income] IAS 16.39 Disclosure, IAS 38.85 Disclosure
ifrs-full RevaluationSurplusMember Member label Revaluation surplus [member] IAS 1.108 Example, IAS 16.39 Disclosure, IFRS 1.IG10 Disclosure
ifrs-full RevaluationSurplusMember Member documentation This member stands for a component of equity representing accumulated revaluation surplus on the revaluation of assets recognised in other comprehensive income. [Refer: Other comprehensive income] IAS 1.108 Example, IAS 16.39 Disclosure, IFRS 1.IG10 Disclosure
ifrs-full Revenue Monetary, duration, credit label Revenue IAS 1.102 Example, IAS 1.103 Example, IAS 1.82 a Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (v) Disclosure, IFRS 5.33 b (i) Disclosure, IFRS 8.23 a Disclosure, IFRS 8.28 a Disclosure, IFRS 8.32 Disclosure, IFRS 8.33 a Disclosure, IFRS 8.34 Disclosure
ifrs-full Revenue Monetary, duration, credit totalLabel Total revenue IAS 1.102 Example, IAS 1.103 Example, IAS 1.82 a Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (v) Disclosure, IFRS 5.33 b (i) Disclosure, IFRS 8.23 a Disclosure, IFRS 8.28 a Disclosure, IFRS 8.32 Disclosure, IFRS 8.33 a Disclosure, IFRS 8.34 Disclosure
ifrs-full Revenue Monetary, duration, credit documentation The income arising in the course of an entity’s ordinary activities. Income is increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims. IAS 1.102 Example, IAS 1.103 Example, IAS 1.82 a Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (v) Disclosure, IFRS 5.33 b (i) Disclosure, IFRS 8.23 a Disclosure, IFRS 8.28 a Disclosure, IFRS 8.32 Disclosure, IFRS 8.33 a Disclosure, IFRS 8.34 Disclosure
ifrs-full RevenueAbstract label Revenue [abstract]
ifrs-full RevenueAndOperatingIncome Monetary, duration, credit label Revenue and other operating income IAS 1.85 Common practice
ifrs-full RevenueAndOperatingIncome Monetary, duration, credit documentation The aggregate amount of the entity’s revenue and other operating income. [Refer: Revenue] IAS 1.85 Common practice
ifrs-full RevenueFromConstructionContracts Monetary, duration, credit label Revenue from construction contracts IAS 1.112 c Common practice
ifrs-full RevenueFromConstructionContracts Monetary, duration, credit documentation The amount of revenue arising from construction contracts. Construction contracts are contracts specifically negotiated for the construction of an asset or a combination of assets that are closely interrelated or interdependent in terms of their design, technology and function or their ultimate purpose or use. [Refer: Revenue] IAS 1.112 c Common practice
ifrs-full RevenueFromContractsWithCustomers Monetary, duration, credit label Revenue from contracts with customers IFRS 15.113 a Disclosure, IFRS 15.114 Disclosure
ifrs-full RevenueFromContractsWithCustomers Monetary, duration, credit documentation The amount of revenue from contracts with customers. A customer is a party that has contracted with an entity to obtain goods or services that are an output of the entity’s ordinary activities in exchange for consideration. IFRS 15.113 a Disclosure, IFRS 15.114 Disclosure
ifrs-full RevenueFromDividends Monetary, duration, credit label Dividend income IAS 1.112 c Common practice
ifrs-full RevenueFromDividends Monetary, duration, credit documentation The amount of dividends recognised as income. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital. IAS 1.112 c Common practice
ifrs-full RevenueFromGovernmentGrants Monetary, duration, credit label Income from government grants IAS 20.39 b Common practice
ifrs-full RevenueFromGovernmentGrants Monetary, duration, credit documentation The amount of income recognised in relation to government grants. [Refer: Government grants] IAS 20.39 b Common practice
ifrs-full RevenueFromHotelOperations Monetary, duration, credit label Revenue from hotel operations IAS 1.112 c Common practice
ifrs-full RevenueFromHotelOperations Monetary, duration, credit documentation The amount of revenue arising from hotel operations. [Refer: Revenue] IAS 1.112 c Common practice
ifrs-full RevenueFromInterest Monetary, duration, credit label Interest income IAS 1.112 c Common practice, IFRS 12.B13 e Disclosure, IFRS 8.23 c Disclosure, IFRS 8.28 e Disclosure
ifrs-full RevenueFromInterest Monetary, duration, credit documentation The amount of income arising from interest. IAS 1.112 c Common practice, IFRS 12.B13 e Disclosure, IFRS 8.23 c Disclosure, IFRS 8.28 e Disclosure
ifrs-full RevenueFromPerformanceObligationsSatisfiedOrPartiallySatisfiedInPreviousPeriods Monetary, duration, credit label Revenue from performance obligations satisfied or partially satisfied in previous periods IFRS 15.116 c Disclosure
ifrs-full RevenueFromPerformanceObligationsSatisfiedOrPartiallySatisfiedInPreviousPeriods Monetary, duration, credit documentation The amount of revenue from performance obligations satisfied (or partially satisfied) in previous periods. [Refer: Performance obligations [domain]; Revenue from contracts with customers] IFRS 15.116 c Disclosure
ifrs-full RevenueFromRenderingOfAdvertisingServices Monetary, duration, credit label Revenue from rendering of advertising services IAS 1.112 c Common practice
ifrs-full RevenueFromRenderingOfAdvertisingServices Monetary, duration, credit documentation The amount of revenue arising from the rendering of advertising services. [Refer: Revenue] IAS 1.112 c Common practice
ifrs-full RevenueFromRenderingOfCargoAndMailTransportServices Monetary, duration, credit label Revenue from rendering of cargo and mail transport services IAS 1.112 c Common practice
ifrs-full RevenueFromRenderingOfCargoAndMailTransportServices Monetary, duration, credit documentation The amount of revenue arising from the rendering of cargo and mail transport services. [Refer: Revenue] IAS 1.112 c Common practice
ifrs-full RevenueFromRenderingOfDataServices Monetary, duration, credit label Revenue from rendering of data services IAS 1.112 c Common practice
ifrs-full RevenueFromRenderingOfDataServices Monetary, duration, credit documentation The amount of revenue arising from the rendering of data services. [Refer: Revenue] IAS 1.112 c Common practice
ifrs-full RevenueFromRenderingOfGamingServices Monetary, duration, credit label Revenue from rendering of gaming services IAS 1.112 c Common practice
ifrs-full RevenueFromRenderingOfGamingServices Monetary, duration, credit documentation The amount of revenue arising from the rendering of gaming services. [Refer: Revenue] IAS 1.112 c Common practice
ifrs-full RevenueFromRenderingOfInformationTechnologyConsultingServices Monetary, duration, credit label Revenue from rendering of information technology consulting services IAS 1.112 c Common practice
ifrs-full RevenueFromRenderingOfInformationTechnologyConsultingServices Monetary, duration, credit documentation The amount of revenue arising from the rendering of consulting services relating to information technology. [Refer: Revenue] IAS 1.112 c Common practice
ifrs-full RevenueFromRenderingOfInformationTechnologyMaintenanceAndSupportServices Monetary, duration, credit label Revenue from rendering of information technology maintenance and support services IAS 1.112 c Common practice
ifrs-full RevenueFromRenderingOfInformationTechnologyMaintenanceAndSupportServices Monetary, duration, credit documentation The amount of revenue arising from the rendering of maintenance and support services relating to information technology. [Refer: Revenue] IAS 1.112 c Common practice
ifrs-full RevenueFromRenderingOfInformationTechnologyServices Monetary, duration, credit label Revenue from rendering of information technology services IAS 1.112 c Common practice
ifrs-full RevenueFromRenderingOfInformationTechnologyServices Monetary, duration, credit documentation The amount of revenue arising from the rendering of information technology services. [Refer: Revenue] IAS 1.112 c Common practice
ifrs-full RevenueFromRenderingOfInterconnectionServices Monetary, duration, credit label Revenue from rendering of interconnection services IAS 1.112 c Common practice
ifrs-full RevenueFromRenderingOfInterconnectionServices Monetary, duration, credit documentation The amount of revenue arising from the rendering of interconnection services for other operators. [Refer: Revenue] IAS 1.112 c Common practice
ifrs-full RevenueFromRenderingOfInternetAndDataServices Monetary, duration, credit label Revenue from rendering of internet and data services IAS 1.112 c Common practice
ifrs-full RevenueFromRenderingOfInternetAndDataServices Monetary, duration, credit totalLabel Total revenue from rendering of internet and data services IAS 1.112 c Common practice
ifrs-full RevenueFromRenderingOfInternetAndDataServices Monetary, duration, credit documentation The amount of revenue arising from the rendering of internet and data services. [Refer: Revenue] IAS 1.112 c Common practice
ifrs-full RevenueFromRenderingOfInternetAndDataServicesAbstract label Revenue from rendering of internet and data services [abstract]
ifrs-full RevenueFromRenderingOfInternetServices Monetary, duration, credit label Revenue from rendering of internet services IAS 1.112 c Common practice
ifrs-full RevenueFromRenderingOfInternetServices Monetary, duration, credit documentation The amount of revenue arising from the rendering of internet services. [Refer: Revenue] IAS 1.112 c Common practice
ifrs-full RevenueFromRenderingOfLandLineTelephoneServices Monetary, duration, credit label Revenue from rendering of land line telephone services IAS 1.112 c Common practice
ifrs-full RevenueFromRenderingOfLandLineTelephoneServices Monetary, duration, credit documentation The amount of revenue arising from the rendering of land line telephone services. [Refer: Revenue] IAS 1.112 c Common practice
ifrs-full RevenueFromRenderingOfMobileTelephoneServices Monetary, duration, credit label Revenue from rendering of mobile telephone services IAS 1.112 c Common practice
ifrs-full RevenueFromRenderingOfMobileTelephoneServices Monetary, duration, credit documentation The amount of revenue arising from the rendering of mobile telephone services. [Refer: Revenue] IAS 1.112 c Common practice
ifrs-full RevenueFromRenderingOfOtherTelecommunicationServices Monetary, duration, credit label Revenue from rendering of other telecommunication services IAS 1.112 c Common practice
ifrs-full RevenueFromRenderingOfOtherTelecommunicationServices Monetary, duration, credit documentation The amount of revenue arising from the rendering of telecommunication services that the entity does not separately disclose in the same statement or note. [Refer: Revenue] IAS 1.112 c Common practice
ifrs-full RevenueFromRenderingOfPassengerTransportServices Monetary, duration, credit label Revenue from rendering of passenger transport services IAS 1.112 c Common practice
ifrs-full RevenueFromRenderingOfPassengerTransportServices Monetary, duration, credit documentation The amount of revenue arising from the rendering of passenger transport services. [Refer: Revenue] IAS 1.112 c Common practice
ifrs-full RevenueFromRenderingOfPrintingServices Monetary, duration, credit label Revenue from rendering of printing services IAS 1.112 c Common practice
ifrs-full RevenueFromRenderingOfPrintingServices Monetary, duration, credit documentation The amount of revenue arising from the rendering of printing services. [Refer: Revenue] IAS 1.112 c Common practice
ifrs-full RevenueFromRenderingOfServices Monetary, duration, credit label Revenue from rendering of services IAS 1.112 c Common practice
ifrs-full RevenueFromRenderingOfServices Monetary, duration, credit documentation The amount of revenue arising from the rendering of services. [Refer: Revenue] IAS 1.112 c Common practice
ifrs-full RevenueFromRenderingOfServicesRelatedPartyTransactions Monetary, duration, credit label Revenue from rendering of services, related party transactions IAS 24.21 c Example
ifrs-full RevenueFromRenderingOfServicesRelatedPartyTransactions Monetary, duration, credit documentation The amount of revenue arising from the rendering of services in related party transactions. [Refer: Revenue; Total for all related parties [member]] IAS 24.21 c Example
ifrs-full RevenueFromRenderingOfTelecommunicationServices Monetary, duration, credit label Revenue from rendering of telecommunication services IAS 1.112 c Common practice
ifrs-full RevenueFromRenderingOfTelecommunicationServices Monetary, duration, credit totalLabel Total revenue from rendering of telecommunication services IAS 1.112 c Common practice
ifrs-full RevenueFromRenderingOfTelecommunicationServices Monetary, duration, credit documentation The amount of revenue arising from the rendering of telecommunication services. [Refer: Revenue] IAS 1.112 c Common practice
ifrs-full RevenueFromRenderingOfTelecommunicationServicesAbstract label Revenue from rendering of telecommunication services [abstract]
ifrs-full RevenueFromRenderingOfTelephoneServices Monetary, duration, credit label Revenue from rendering of telephone services IAS 1.112 c Common practice
ifrs-full RevenueFromRenderingOfTelephoneServices Monetary, duration, credit documentation The amount of revenue arising from the rendering of telephone services. [Refer: Revenue] IAS 1.112 c Common practice
ifrs-full RevenueFromRenderingOfTransportServices Monetary, duration, credit label Revenue from rendering of transport services IAS 1.112 c Common practice
ifrs-full RevenueFromRenderingOfTransportServices Monetary, duration, credit documentation The amount of revenue arising from the rendering of transport services. [Refer: Revenue] IAS 1.112 c Common practice
ifrs-full RevenueFromRoomOccupancyServices Monetary, duration, credit label Revenue from room occupancy services IAS 1.112 c Common practice
ifrs-full RevenueFromRoomOccupancyServices Monetary, duration, credit documentation The amount of revenue arising from room occupancy services. [Refer: Revenue] IAS 1.112 c Common practice
ifrs-full RevenueFromRoyalties Monetary, duration, credit label Royalty income IAS 1.112 c Common practice
ifrs-full RevenueFromRoyalties Monetary, duration, credit documentation The amount of income arising from royalties. IAS 1.112 c Common practice
ifrs-full RevenueFromSaleOfAgriculturalProduce Monetary, duration, credit label Revenue from sale of agricultural produce IAS 1.112 c Common practice
ifrs-full RevenueFromSaleOfAgriculturalProduce Monetary, duration, credit documentation The amount of revenue arising from the sale of agricultural produce. [Refer: Revenue] IAS 1.112 c Common practice
ifrs-full RevenueFromSaleOfAlcoholAndAlcoholicDrinks Monetary, duration, credit label Revenue from sale of alcohol and alcoholic drinks IAS 1.112 c Common practice
ifrs-full RevenueFromSaleOfAlcoholAndAlcoholicDrinks Monetary, duration, credit documentation The amount of revenue arising from the sale of alcohol and alcoholic drinks. [Refer: Revenue] IAS 1.112 c Common practice
ifrs-full RevenueFromSaleOfBooks Monetary, duration, credit label Revenue from sale of books IAS 1.112 c Common practice
ifrs-full RevenueFromSaleOfBooks Monetary, duration, credit documentation The amount of revenue arising from the sale of books. [Refer: Revenue] IAS 1.112 c Common practice
ifrs-full RevenueFromSaleOfCopper Monetary, duration, credit label Revenue from sale of copper IAS 1.112 c Common practice
ifrs-full RevenueFromSaleOfCopper Monetary, duration, credit documentation The amount of revenue arising from the sale of copper. [Refer: Revenue] IAS 1.112 c Common practice
ifrs-full RevenueFromSaleOfCrudeOil Monetary, duration, credit label Revenue from sale of crude oil IAS 1.112 c Common practice
ifrs-full RevenueFromSaleOfCrudeOil Monetary, duration, credit documentation The amount of revenue arising from the sale of crude oil. [Refer: Current crude oil; Revenue] IAS 1.112 c Common practice
ifrs-full RevenueFromSaleOfElectricity Monetary, duration, credit label Revenue from sale of electricity IAS 1.112 c Common practice
ifrs-full RevenueFromSaleOfElectricity Monetary, duration, credit documentation The amount of revenue arising from the sale of electricity. [Refer: Revenue] IAS 1.112 c Common practice
ifrs-full RevenueFromSaleOfFoodAndBeverage Monetary, duration, credit label Revenue from sale of food and beverage IAS 1.112 c Common practice
ifrs-full RevenueFromSaleOfFoodAndBeverage Monetary, duration, credit documentation The amount of revenue arising from the sale of food and beverage. [Refer: Revenue] IAS 1.112 c Common practice
ifrs-full RevenueFromSaleOfGold Monetary, duration, credit label Revenue from sale of gold IAS 1.112 c Common practice
ifrs-full RevenueFromSaleOfGold Monetary, duration, credit documentation The amount of revenue arising from the sale of gold. [Refer: Revenue] IAS 1.112 c Common practice
ifrs-full RevenueFromSaleOfGoods Monetary, duration, credit label Revenue from sale of goods IAS 1.112 c Common practice
ifrs-full RevenueFromSaleOfGoods Monetary, duration, credit documentation The amount of revenue arising from the sale of goods. [Refer: Revenue] IAS 1.112 c Common practice
ifrs-full RevenueFromSaleOfGoodsRelatedPartyTransactions Monetary, duration, credit label Revenue from sale of goods, related party transactions IAS 24.21 a Example
ifrs-full RevenueFromSaleOfGoodsRelatedPartyTransactions Monetary, duration, credit documentation The amount of revenue arising from the sale of goods in related party transactions. [Refer: Revenue; Total for all related parties [member]] IAS 24.21 a Example
ifrs-full RevenueFromSaleOfNaturalGas Monetary, duration, credit label Revenue from sale of natural gas IAS 1.112 c Common practice
ifrs-full RevenueFromSaleOfNaturalGas Monetary, duration, credit documentation The amount of revenue arising from the sale of natural gas. [Refer: Current natural gas; Revenue] IAS 1.112 c Common practice
ifrs-full RevenueFromSaleOfOilAndGasProducts Monetary, duration, credit label Revenue from sale of oil and gas products IAS 1.112 c Common practice
ifrs-full RevenueFromSaleOfOilAndGasProducts Monetary, duration, credit documentation The amount of revenue arising from the sale of oil and gas products. [Refer: Revenue] IAS 1.112 c Common practice
ifrs-full RevenueFromSaleOfPetroleumAndPetrochemicalProducts Monetary, duration, credit label Revenue from sale of petroleum and petrochemical products IAS 1.112 c Common practice
ifrs-full RevenueFromSaleOfPetroleumAndPetrochemicalProducts Monetary, duration, credit documentation The amount of revenue arising from the sale of petroleum and petrochemical products. [Refer: Current petroleum and petrochemical products; Revenue] IAS 1.112 c Common practice
ifrs-full RevenueFromSaleOfPublications Monetary, duration, credit label Revenue from sale of publications IAS 1.112 c Common practice
ifrs-full RevenueFromSaleOfPublications Monetary, duration, credit documentation The amount of revenue arising from the sale of publications. [Refer: Revenue] IAS 1.112 c Common practice
ifrs-full RevenueFromSaleOfSilver Monetary, duration, credit label Revenue from sale of silver IAS 1.112 c Common practice
ifrs-full RevenueFromSaleOfSilver Monetary, duration, credit documentation The amount of revenue arising from the sale of silver. [Refer: Revenue] IAS 1.112 c Common practice
ifrs-full RevenueFromSaleOfSugar Monetary, duration, credit label Revenue from sale of sugar IAS 1.112 c Common practice
ifrs-full RevenueFromSaleOfSugar Monetary, duration, credit documentation The amount of revenue arising from the sale of sugar. [Refer: Revenue] IAS 1.112 c Common practice
ifrs-full RevenueFromSaleOfTelecommunicationEquipment Monetary, duration, credit label Revenue from sale of telecommunication equipment IAS 1.112 c Common practice
ifrs-full RevenueFromSaleOfTelecommunicationEquipment Monetary, duration, credit documentation The amount of revenue arising from the sale of telecommunication equipment. [Refer: Revenue] IAS 1.112 c Common practice
ifrs-full RevenueMultipleMeasurementInputMember Member label Revenue multiple, measurement input [member] IFRS 13.93 d Example, IFRS 13.IE63 Example
ifrs-full RevenueMultipleMeasurementInputMember Member documentation This member stands for a revenue multiple used as a measurement input. IFRS 13.93 d Example, IFRS 13.IE63 Example
ifrs-full RevenueOfAcquiree Monetary, duration, credit label Revenue of acquiree since acquisition date IFRS 3.B64 q (i) Disclosure
ifrs-full RevenueOfAcquiree Monetary, duration, credit documentation The amount of revenue of the acquiree since the acquisition date included in the consolidated statement of comprehensive income. [Refer: Revenue] IFRS 3.B64 q (i) Disclosure
ifrs-full RevenueOfCombinedEntity Monetary, duration, credit label Revenue of combined entity as if combination occurred at beginning of period IFRS 3.B64 q (ii) Disclosure
ifrs-full RevenueOfCombinedEntity Monetary, duration, credit documentation The revenue of the combined entity as though the acquisition date for all business combinations that occurred during the year had been as of the beginning of the annual reporting period. [Refer: Total for all business combinations [member]; Revenue] IFRS 3.B64 q (ii) Disclosure
ifrs-full RevenueRecognisedOnExchangingConstructionServicesForFinancialAsset Monetary, duration, credit label Revenue recognised on exchanging construction services for financial asset SIC 29.6A Disclosure
ifrs-full RevenueRecognisedOnExchangingConstructionServicesForFinancialAsset Monetary, duration, credit documentation The amount of revenue recognised when construction services are exchanged for financial assets in service concession arrangements. [Refer: Service concession arrangements [domain]; Revenue from contracts with customers] SIC 29.6A Disclosure
ifrs-full RevenueRecognisedOnExchangingConstructionServicesForIntangibleAsset Monetary, duration, credit label Revenue recognised on exchanging construction services for intangible asset SIC 29.6A Disclosure
ifrs-full RevenueRecognisedOnExchangingConstructionServicesForIntangibleAsset Monetary, duration, credit documentation The amount of revenue recognised when construction services are exchanged for an intangible asset in service concession arrangements. [Refer: Service concession arrangements [domain]; Revenue from contracts with customers] SIC 29.6A Disclosure
ifrs-full RevenuesFromExternalCustomersForEachProductAndServiceOrEachGroupOfSimilarProductsAndServicesAreNotReported True/False label Revenues from external customers for each product and service, or each group of similar products and services, are not reported IFRS 8.32 Disclosure
ifrs-full RevenuesFromExternalCustomersForEachProductAndServiceOrEachGroupOfSimilarProductsAndServicesAreNotReported True/False 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. IFRS 8.32 Disclosure
ifrs-full RevenuesFromExternalCustomersForEachProductAndServiceOrEachGroupOfSimilarProductsAndServicesAreNotReported True/False documentation Indicates (true false) whether the revenues from external customers for each product and service, or each group of similar products and services, are not reported because necessary information is not available and the cost to develop it would be excessive. IFRS 8.32 Disclosure
ifrs-full RevenueThatWasIncludedInContractLiabilityBalanceAtBeginningOfPeriod Monetary, duration, credit label Revenue that was included in contract liability balance at beginning of period IFRS 15.116 b Disclosure
ifrs-full RevenueThatWasIncludedInContractLiabilityBalanceAtBeginningOfPeriod Monetary, duration, credit documentation The amount of revenue that was included in the contract liability balance at the beginning of the period. [Refer: Contract liabilities; Revenue from contracts with customers] IFRS 15.116 b Disclosure
ifrs-full ReversalAllowanceAccountForCreditLossesOfFinancialAssets (Monetary), duration label Reversal, allowance account for credit losses of financial assets Expired 2023-01-01 IFRS 7.16 Common practice
ifrs-full ReversalAllowanceAccountForCreditLossesOfFinancialAssets (Monetary), duration negatedLabel Reversal, allowance account for credit losses of financial assets Expired 2023-01-01 IFRS 7.16 Common practice
ifrs-full ReversalAllowanceAccountForCreditLossesOfFinancialAssets (Monetary), duration commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.16 Common practice
ifrs-full ReversalAllowanceAccountForCreditLossesOfFinancialAssets (Monetary), duration documentation The decrease in an allowance account for credit losses of financial assets resulting from the reversal of impairment. [Refer: Allowance account for credit losses of financial assets] Expired 2023-01-01 IFRS 7.16 Common practice
ifrs-full ReversalOfImpairmentLoss Monetary, duration, credit label Reversal of impairment loss IAS 36.130 b Disclosure, IAS 36.130 d (ii) Disclosure
ifrs-full ReversalOfImpairmentLoss Monetary, duration, credit documentation The amount recognised as an increase of the carrying amount of an asset or cash-generating unit to its recoverable amount when an impairment loss had been previously recognised. [Refer: Impairment loss] IAS 36.130 b Disclosure, IAS 36.130 d (ii) Disclosure
ifrs-full ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncome Monetary, duration, credit label Reversal of impairment loss recognised in other comprehensive income IAS 36.126 d Disclosure, IAS 36.129 b Disclosure
ifrs-full ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncome Monetary, duration, credit documentation The amount of reversal of impairment loss recognised in other comprehensive income. [Refer: Reversal of impairment loss; Impairment loss recognised in other comprehensive income] IAS 36.126 d Disclosure, IAS 36.129 b Disclosure
ifrs-full ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsOtherThanGoodwill Monetary, duration label Reversal of impairment loss recognised in other comprehensive income, intangible assets other than goodwill IAS 38.118 e (iii) Disclosure
ifrs-full ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsOtherThanGoodwill Monetary, duration 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]] IAS 38.118 e (iii) Disclosure
ifrs-full ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsOtherThanGoodwill Monetary, duration documentation The amount of reversal of impairment loss recognised in other comprehensive income for intangible assets other than goodwill. [Refer: Reversal of impairment loss recognised in other comprehensive income; Intangible assets other than goodwill] IAS 38.118 e (iii) Disclosure
ifrs-full ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment Monetary, duration label Reversal of impairment loss recognised in other comprehensive income, property, plant and equipment IAS 16.73 e (iv) Disclosure
ifrs-full ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment Monetary, duration 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]] IAS 16.73 e (iv) Disclosure
ifrs-full ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment Monetary, duration documentation The amount of reversal of impairment loss recognised in other comprehensive income for property, plant and equipment. [Refer: Reversal of impairment loss recognised in other comprehensive income; Property, plant and equipment] IAS 16.73 e (iv) Disclosure
ifrs-full ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipmentIncludingRightofuseAssets Monetary, duration label Reversal of impairment loss recognised in other comprehensive income, property, plant and equipment including right-of-use assets IAS 16.73 e Common practice
ifrs-full ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipmentIncludingRightofuseAssets Monetary, duration 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]] IAS 16.73 e Common practice
ifrs-full ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipmentIncludingRightofuseAssets Monetary, duration documentation The amount of reversal of impairment loss recognised in other comprehensive income for property, plant and equipment including right-of-use assets. [Refer: Reversal of impairment loss recognised in other comprehensive income; Property, plant and equipment including right-of-use assets] IAS 16.73 e Common practice
ifrs-full ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomeRightofuseAssets Monetary, duration label Reversal of impairment loss recognised in other comprehensive income, right-of-use assets IAS 16.73 e Common practice
ifrs-full ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomeRightofuseAssets Monetary, duration documentation The amount of reversal of impairment loss recognised in other comprehensive income for right-of-use assets. [Refer: Reversal of impairment loss recognised in other comprehensive income; Right-of-use assets] IAS 16.73 e Common practice
ifrs-full ReversalOfImpairmentLossRecognisedInProfitOrLoss Monetary, duration, credit label Reversal of impairment loss recognised in profit or loss IAS 36.126 b Disclosure, IAS 36.129 b Disclosure
ifrs-full ReversalOfImpairmentLossRecognisedInProfitOrLoss Monetary, duration, credit documentation The amount of reversal of impairment loss recognised in profit or loss. [Refer: Reversal of impairment loss; Profit (loss)] IAS 36.126 b Disclosure, IAS 36.129 b Disclosure
ifrs-full ReversalOfImpairmentLossRecognisedInProfitOrLossBiologicalAssets Monetary, duration label Reversal of impairment loss recognised in profit or loss, biological assets IAS 41.55 b Disclosure
ifrs-full ReversalOfImpairmentLossRecognisedInProfitOrLossBiologicalAssets Monetary, duration 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]] IAS 41.55 b Disclosure
ifrs-full ReversalOfImpairmentLossRecognisedInProfitOrLossBiologicalAssets Monetary, duration documentation The amount of reversal of impairment loss recognised in profit or loss for biological assets. [Refer: Reversal of impairment loss recognised in profit or loss; Biological assets] IAS 41.55 b Disclosure
ifrs-full ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill Monetary, duration label Reversal of impairment loss recognised in profit or loss, intangible assets other than goodwill IAS 38.118 e (v) Disclosure
ifrs-full ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill Monetary, duration 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]] IAS 38.118 e (v) Disclosure
ifrs-full ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill Monetary, duration documentation The amount of reversal of impairment loss recognised in profit or loss for intangible assets other than goodwill. [Refer: Reversal of impairment loss recognised in profit or loss; Intangible assets other than goodwill] IAS 38.118 e (v) Disclosure
ifrs-full ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentProperty Monetary, duration label Reversal of impairment loss recognised in profit or loss, investment property IAS 40.76 g Disclosure, IAS 40.79 d (v) Disclosure
ifrs-full ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentProperty Monetary, duration 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]] IAS 40.76 g Disclosure, IAS 40.79 d (v) Disclosure
ifrs-full ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentProperty Monetary, duration documentation The amount of reversal of impairment loss recognised in profit or loss for investment property. [Refer: Reversal of impairment loss recognised in profit or loss; Investment property] IAS 40.76 g Disclosure, IAS 40.79 d (v) Disclosure
ifrs-full ReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances (Monetary), duration label Reversal of impairment loss recognised in profit or loss, loans and advances IAS 1.85 Common practice
ifrs-full ReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances (Monetary), duration negatedLabel Reversal of impairment loss recognised in profit or loss, loans and advances IAS 1.85 Common practice
ifrs-full ReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances (Monetary), duration 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]] IAS 1.85 Common practice
ifrs-full ReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances (Monetary), duration documentation The amount of reversal of impairment loss recognised in profit or loss for loans and advances. [Refer: Reversal of impairment loss recognised in profit or loss] IAS 1.85 Common practice
ifrs-full ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment (Monetary), duration label Reversal of impairment loss recognised in profit or loss, property, plant and equipment IAS 16.73 e (vi) Disclosure, IAS 1.98 a Disclosure
ifrs-full ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment (Monetary), duration negatedLabel Reversal of impairment loss recognised in profit or loss, property, plant and equipment IAS 16.73 e (vi) Disclosure, IAS 1.98 a Disclosure
ifrs-full ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment (Monetary), duration 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]] IAS 16.73 e (vi) Disclosure, IAS 1.98 a Disclosure
ifrs-full ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment (Monetary), duration documentation The amount of reversal of impairment loss recognised in profit or loss for property, plant and equipment. [Refer: Reversal of impairment loss recognised in profit or loss; Property, plant and equipment] IAS 16.73 e (vi) Disclosure, IAS 1.98 a Disclosure
ifrs-full ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipmentIncludingRightofuseAssets Monetary, duration label Reversal of impairment loss recognised in profit or loss, property, plant and equipment including right-of-use assets IAS 16.73 e Common practice
ifrs-full ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipmentIncludingRightofuseAssets Monetary, duration 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]] IAS 16.73 e Common practice
ifrs-full ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipmentIncludingRightofuseAssets Monetary, duration documentation The amount of reversal of impairment loss recognised in profit or loss for property, plant and equipment including right-of-use assets. [Refer: Reversal of impairment loss recognised in profit or loss; Property, plant and equipment including right-of-use assets] IAS 16.73 e Common practice
ifrs-full ReversalOfImpairmentLossRecognisedInProfitOrLossRightofuseAssets Monetary, duration label Reversal of impairment loss recognised in profit or loss, right-of-use assets IAS 16.73 e Common practice
ifrs-full ReversalOfImpairmentLossRecognisedInProfitOrLossRightofuseAssets Monetary, duration documentation The amount of reversal of impairment loss recognised in profit or loss for right-of-use assets. [Refer: Reversal of impairment loss recognised in profit or loss; Right-of-use assets] IAS 16.73 e Common practice
ifrs-full ReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivables (Monetary), duration, credit label Reversal of impairment loss recognised in profit or loss, trade receivables IAS 1.112 c Common practice
ifrs-full ReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivables (Monetary), duration, credit negatedLabel Reversal of impairment loss recognised in profit or loss, trade receivables IAS 1.112 c Common practice
ifrs-full ReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivables (Monetary), duration, credit documentation The amount of reversal of impairment loss recognised in profit or loss for trade receivables. [Refer: Reversal of impairment loss recognised in profit or loss; Trade receivables] IAS 1.112 c Common practice
ifrs-full ReversalOfInventoryWritedown (Monetary), duration label Reversal of inventory write-down IAS 1.98 a Disclosure, IAS 2.36 f Disclosure
ifrs-full ReversalOfInventoryWritedown (Monetary), duration negatedLabel Reversal of inventory write-down IAS 1.98 a Disclosure, IAS 2.36 f Disclosure
ifrs-full ReversalOfInventoryWritedown (Monetary), duration 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]] IAS 1.98 a Disclosure, IAS 2.36 f Disclosure
ifrs-full ReversalOfInventoryWritedown (Monetary), duration documentation The amount recognised as a reduction in the amount of inventories recognised as an expense due to the reversal of any write-down of inventories resulting from an increase in net realisable value. [Refer: Inventories; Inventory write-down] IAS 1.98 a Disclosure, IAS 2.36 f Disclosure
ifrs-full ReversalOfProvisionsForCostOfRestructuring Monetary, duration, credit label Reversal of provisions for cost of restructuring IAS 1.98 b Disclosure
ifrs-full ReversalOfProvisionsForCostOfRestructuring Monetary, duration, credit documentation The amount of reversals of provisions for the cost of restructuring. [Refer: Restructuring provision] IAS 1.98 b Disclosure
ifrs-full ReversedUnsettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination (Monetary), duration, debit label Reversed unsettled liabilities, contingent liabilities recognised in business combination IFRS 3.B67 c Disclosure
ifrs-full ReversedUnsettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination (Monetary), duration, debit negatedLabel Reversed unsettled liabilities, contingent liabilities recognised in business combination IFRS 3.B67 c Disclosure
ifrs-full ReversedUnsettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination (Monetary), duration, debit documentation The amount of contingent liabilities recognised in a business combination that were unsettled and subsequently reversed. [Refer: Contingent liabilities recognised in business combination; Total for all business combinations [member]] IFRS 3.B67 c Disclosure
ifrs-full ReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowed Monetary, instant, debit label Reverse repurchase agreements and cash collateral on securities borrowed IAS 1.55 Common practice
ifrs-full ReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowed Monetary, instant, debit documentation The amount of instruments purchased for resale in reverse repurchase agreements and cash collateral on securities borrowed. [Refer: Repurchase agreements and cash collateral on securities lent] IAS 1.55 Common practice
ifrs-full RightofuseAssetFairValueUsedAsDeemedCost Monetary, instant, debit label Right-of-use asset fair value used as deemed cost IFRS 1.30 Disclosure
ifrs-full RightofuseAssetFairValueUsedAsDeemedCost Monetary, instant, debit documentation The amount of right-of-use assets for which fair value was used as their deemed cost in the opening IFRS statement of financial position. [Refer: Right-of-use assets] IFRS 1.30 Disclosure
ifrs-full RightofuseAssets Monetary, instant, debit label Right-of-use assets IFRS 16.47 a Disclosure, IFRS 16.53 j Disclosure
ifrs-full RightofuseAssets Monetary, instant, debit periodEndLabel Right-of-use assets at end of period IFRS 16.47 a Disclosure, IFRS 16.53 j Disclosure
ifrs-full RightofuseAssets Monetary, instant, debit periodStartLabel Right-of-use assets at beginning of period IFRS 16.47 a Disclosure, IFRS 16.53 j Disclosure
ifrs-full RightofuseAssets Monetary, instant, debit documentation The amount of assets that represent a lessee’s right to use an underlying asset for the lease term that do not meet the definition of investment property. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee. IFRS 16.47 a Disclosure, IFRS 16.53 j Disclosure
ifrs-full RightofuseAssetsIncreaseDecreaseInRevaluationSurplus Monetary, duration, credit label Right-of-use assets, increase (decrease) in revaluation surplus IFRS 16.57 Disclosure
ifrs-full RightofuseAssetsIncreaseDecreaseInRevaluationSurplus Monetary, duration, credit documentation The increase (decrease) in the revaluation surplus that relates to right-of-use assets. [Refer: Revaluation surplus; Right-of-use assets] IFRS 16.57 Disclosure
ifrs-full RightofuseAssetsMember Member label Right-of-use assets [member] IFRS 16.33 Disclosure
ifrs-full RightofuseAssetsMember Member documentation This member stands for right-of-use assets. [Refer: Right-of-use assets] IFRS 16.33 Disclosure
ifrs-full RightofuseAssetsRevaluationSurplus Monetary, instant, credit label Right-of-use assets, revaluation surplus IFRS 16.57 Disclosure
ifrs-full RightofuseAssetsRevaluationSurplus Monetary, instant, credit documentation The amount of the revaluation surplus that relates to right-of-use assets. [Refer: Revaluation surplus; Right-of-use assets] IFRS 16.57 Disclosure
ifrs-full RightofuseAssetsRevaluedAssetsAtCost Monetary, instant, debit label Right-of-use assets, revalued assets, at cost IFRS 16.57 Disclosure
ifrs-full RightofuseAssetsRevaluedAssetsAtCost Monetary, instant, debit documentation The amount of right-of-use assets that would have been recognised had the revalued assets been carried under the cost model. [Refer: Right-of-use assets] IFRS 16.57 Disclosure
ifrs-full RightsPreferencesAndRestrictionsAttachingToClassOfShareCapital Text label Rights, preferences and restrictions attaching to class of share capital IAS 1.79 a (v) Disclosure
ifrs-full RightsPreferencesAndRestrictionsAttachingToClassOfShareCapital Text documentation The description of the rights, preferences and restrictions attaching to a class of share capital including restrictions on the distribution of dividends and the repayment of capital. [Refer: Classes of share capital [domain]] IAS 1.79 a (v) Disclosure
ifrs-full RiskAdjustmentForNonfinancialRiskMember Member label Risk adjustment for non-financial risk [member] IFRS 17.100 c (ii) Disclosure, IFRS 17.101 b Disclosure, IFRS 17.107 c Disclosure
ifrs-full RiskAdjustmentForNonfinancialRiskMember Member documentation This member stands for the compensation an entity requires for bearing the uncertainty about the amount and timing of the cash flows that arises from non-financial risk as the entity fulfils insurance contracts. IFRS 17.100 c (ii) Disclosure, IFRS 17.101 b Disclosure, IFRS 17.107 c Disclosure
ifrs-full RiskDiversificationEffectMember Member label Risk diversification effect [member] IFRS 7.32 Common practice
ifrs-full RiskDiversificationEffectMember Member documentation This member stands for the effect of the diversification of risks arising from financial instruments. [Refer: Classes of financial instruments [domain]] IFRS 7.32 Common practice
ifrs-full RiskExposureAssociatedWithInstrumentsSharingCharacteristic Monetary, instant label Risk exposure associated with instruments sharing characteristic IFRS 7.B8 c Disclosure
ifrs-full RiskExposureAssociatedWithInstrumentsSharingCharacteristic Monetary, instant 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]] IFRS 7.B8 c Disclosure
ifrs-full RiskExposureAssociatedWithInstrumentsSharingCharacteristic Monetary, instant documentation The amount of risk exposure associated with financial instruments with a shared characteristic that identifies a concentration of risks. [Refer: Classes of financial instruments [domain]] IFRS 7.B8 c Disclosure
ifrs-full RiskExposuresAxis Axis label Risk variables [axis] IFRS 17.128 a Disclosure
ifrs-full RiskExposuresAxis Axis 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 17.128 a Disclosure
ifrs-full RiskExposuresDomain Domain [default] label Risk variables [domain] IFRS 17.128 a Disclosure
ifrs-full RiskExposuresDomain Domain [default] documentation This member stands for the risk variables. It also represents the standard value for the “Risk variables” axis if no other member is used. IFRS 17.128 a Disclosure
ifrs-full RoyaltyExpense Monetary, duration, debit label Royalty expense IAS 1.85 Common practice
ifrs-full RoyaltyExpense Monetary, duration, debit documentation The amount of expense arising from royalties. IAS 1.85 Common practice
ifrs-full SaleOrIssueOfTreasuryShares Monetary, duration, credit label Sale or issue of treasury shares IAS 1.106 d Common practice
ifrs-full SaleOrIssueOfTreasuryShares Monetary, duration, credit documentation The increase in equity resulting from the sale or issue of treasury shares. [Refer: Treasury shares] IAS 1.106 d Common practice
ifrs-full SalesAndMarketingExpense Monetary, duration, debit label Sales and marketing expense IAS 1.85 Common practice
ifrs-full SalesAndMarketingExpense Monetary, duration, debit documentation The amount of expense relating to the marketing and selling of goods or services. IAS 1.85 Common practice
ifrs-full SalesChannelsAxis Axis label Sales channels [axis] IFRS 15.B89 g Example
ifrs-full SalesChannelsAxis Axis 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 15.B89 g Example
ifrs-full SalesChannelsDomain Domain [default] label Sales channels [domain] IFRS 15.B89 g Example
ifrs-full SalesChannelsDomain Domain [default] documentation This member stands for all sales channels. It also represents the standard value for the “Sales channels” axis if no other member is used. IFRS 15.B89 g Example
ifrs-full SalesFairValueMeasurementAssets (Monetary), duration, credit label Sales, fair value measurement, assets IFRS 13.93 e (iii) Disclosure
ifrs-full SalesFairValueMeasurementAssets (Monetary), duration, credit negatedLabel Sales, fair value measurement, assets IFRS 13.93 e (iii) Disclosure
ifrs-full SalesFairValueMeasurementAssets (Monetary), duration, credit documentation The decrease in the fair value measurement of assets resulting from sales. [Refer: At fair value [member]] IFRS 13.93 e (iii) Disclosure
ifrs-full SalesFairValueMeasurementEntitysOwnEquityInstruments (Monetary), duration, debit label Sales, fair value measurement, entity’s own equity instruments IFRS 13.93 e (iii) Disclosure
ifrs-full SalesFairValueMeasurementEntitysOwnEquityInstruments (Monetary), duration, debit negatedLabel Sales, fair value measurement, entity’s own equity instruments IFRS 13.93 e (iii) Disclosure
ifrs-full SalesFairValueMeasurementEntitysOwnEquityInstruments (Monetary), duration, debit documentation The decrease in the fair value measurement of entity’s own equity instruments resulting from sales. [Refer: At fair value [member]; Classes of entity’s own equity instruments [domain]] IFRS 13.93 e (iii) Disclosure
ifrs-full SalesFairValueMeasurementLiabilities (Monetary), duration, debit label Sales, fair value measurement, liabilities IFRS 13.93 e (iii) Disclosure
ifrs-full SalesFairValueMeasurementLiabilities (Monetary), duration, debit negatedLabel Sales, fair value measurement, liabilities IFRS 13.93 e (iii) Disclosure
ifrs-full SalesFairValueMeasurementLiabilities (Monetary), duration, debit documentation The decrease in the fair value measurement of liabilities resulting from sales. [Refer: At fair value [member]] IFRS 13.93 e (iii) Disclosure
ifrs-full SalesOfPropertyAndOtherAssetsRelatedPartyTransactions Monetary, duration, credit label Sales of property and other assets, related party transactions IAS 24.21 b Example
ifrs-full SalesOfPropertyAndOtherAssetsRelatedPartyTransactions Monetary, duration, credit documentation The amount of property and other assets sold by the entity in related party transactions. [Refer: Total for all related parties [member]] IAS 24.21 b Example
ifrs-full SameAccountingPoliciesAndMethodsOfComputationFollowedInInterimFinancialStatements True/False label Same accounting policies and methods of computation followed in interim financial statements IAS 34.16A a Disclosure
ifrs-full SameAccountingPoliciesAndMethodsOfComputationFollowedInInterimFinancialStatements True/False 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. IAS 34.16A a Disclosure
ifrs-full SameAccountingPoliciesAndMethodsOfComputationFollowedInInterimFinancialStatements True/False documentation Indicates (true false) whether the same accounting policies and methods of computation are followed in the interim financial statements as compared with the most recent annual financial statements. IAS 34.16A a Disclosure
ifrs-full SecuredBankLoansReceived Monetary, instant, credit label Secured bank loans received IAS 1.112 c Common practice
ifrs-full SecuredBankLoansReceived Monetary, instant, credit documentation The amount of loans received from banks that have been secured by collateral. [Refer: Loans received] IAS 1.112 c Common practice
ifrs-full SecuritiesLendingMember Member label Securities lending [member] IFRS 7.B33 Example, IFRS 7.IG40B Example
ifrs-full SecuritiesLendingMember Member documentation This member stands for the lending of securities in which the lender transfers securities in exchange for collateral provided by the borrower. IFRS 7.B33 Example, IFRS 7.IG40B Example
ifrs-full SecuritisationsMember Member label Securitisations [member] IFRS 7.B33 Example
ifrs-full SecuritisationsMember Member documentation This member stands for securitisations, whereby individual assets are pooled together and sold to an entity that issues debt instruments backed by the pool of assets. IFRS 7.B33 Example
ifrs-full SecuritisationVehiclesMember Member label Securitisation vehicles [member] IFRS 12.B23 a Example
ifrs-full SecuritisationVehiclesMember Member documentation This member stands for vehicles used for the process of securitisation, whereby individual assets are pooled together and sold to a special purpose vehicle that issues debt instruments backed by the pool of assets. IFRS 12.B23 a Example
ifrs-full SegmentConsolidationItemsAxis Axis label Segment consolidation items [axis] IFRS 8.23 Disclosure
ifrs-full SegmentConsolidationItemsAxis Axis 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 8.23 Disclosure
ifrs-full SegmentConsolidationItemsDomain Domain [default] label Segment consolidation items [domain] IFRS 8.28 Disclosure
ifrs-full SegmentConsolidationItemsDomain Domain [default] documentation This member stands for the standard value for the “Segment consolidation items” axis if no other member is used. IFRS 8.28 Disclosure
ifrs-full SegmentInWhichNoncurrentAssetOrDisposalGroupHeldForSaleIsPresented Text label Description of segment in which non-current asset or disposal group held for sale is presented IFRS 5.41 d Disclosure
ifrs-full SegmentInWhichNoncurrentAssetOrDisposalGroupHeldForSaleIsPresented Text documentation The description of the reportable segment in which non-current assets or disposal groups held for sale are presented. [Refer: Non-current assets or disposal groups classified as held for sale; Disposal groups classified as held for sale [member]] IFRS 5.41 d Disclosure
ifrs-full SegmentsAxis Axis label Segments [axis] IAS 19.138 d Example, IAS 36.130 d (ii) Disclosure, IFRS 15.115 Disclosure, IFRS 17.96 c Example, IFRS 8.23 Disclosure
ifrs-full SegmentsAxis Axis 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. IAS 19.138 d Example, IAS 36.130 d (ii) Disclosure, IFRS 15.115 Disclosure, IFRS 17.96 c Example, IFRS 8.23 Disclosure
ifrs-full SegmentsDomain Domain [default] label Segments [domain] IAS 19.138 d Example, IAS 36.130 d (ii) Disclosure, IFRS 15.115 Disclosure, IFRS 17.96 c Example, IFRS 8.28 Disclosure
ifrs-full SegmentsDomain Domain [default] documentation This member stands for all segments of an entity. It also represents the standard value for the “Segments” axis if no other member is used. IAS 19.138 d Example, IAS 36.130 d (ii) Disclosure, IFRS 15.115 Disclosure, IFRS 17.96 c Example, IFRS 8.28 Disclosure
ifrs-full SellingExpense Monetary, duration, debit label Selling expense IAS 1.112 c Common practice
ifrs-full SellingExpense Monetary, duration, debit documentation The amount of expense relating to selling activities of the entity. IAS 1.112 c Common practice
ifrs-full SellingGeneralAndAdministrativeExpense Monetary, duration, debit label Selling, general and administrative expense IAS 1.85 Common practice
ifrs-full SellingGeneralAndAdministrativeExpense Monetary, duration, debit totalLabel Total selling, general and administrative expense IAS 1.85 Common practice
ifrs-full SellingGeneralAndAdministrativeExpense Monetary, duration, debit documentation The amount of expense relating to selling, general and administrative activities of the entity. IAS 1.85 Common practice
ifrs-full SellingGeneralAndAdministrativeExpenseAbstract label Selling, general and administrative expense [abstract]
ifrs-full SellingGeneralAndAdministrativeExpenseMember Member label Selling, general and administrative expense [member] IAS 1.104 Common practice, IAS 1.112 c Common practice
ifrs-full SellingGeneralAndAdministrativeExpenseMember Member documentation This member stands for the amount of expense relating to selling, general and administrative activities of the entity. This member is used to attribute an expense by nature to a functional line item in the statement of profit or loss. IAS 1.104 Common practice, IAS 1.112 c Common practice
ifrs-full SellingProfitLossOnFinanceLeases Monetary, duration, credit label Selling profit (loss) on finance leases IFRS 16.90 a (i) Disclosure
ifrs-full SellingProfitLossOnFinanceLeases Monetary, duration, credit documentation The selling profit (loss) on finance leases. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset. IFRS 16.90 a (i) Disclosure
ifrs-full SensitivityAnalysisForEachTypeOfMarketRisk Text block label Sensitivity analysis for types of market risk [text block] IFRS 7.40 a Disclosure
ifrs-full SensitivityAnalysisForEachTypeOfMarketRisk Text block documentation The disclosure of the sensitivity analysis for types of market risk to which the entity is exposed, showing how profit or loss and equity would have been affected by changes in the relevant risk variable that were reasonably possible at that date. [Refer: Market risk [member]] IFRS 7.40 a Disclosure
ifrs-full SeparateManagementEntitiesAxis Axis label Separate management entities [axis] IAS 24.18A Disclosure
ifrs-full SeparateManagementEntitiesAxis Axis 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. IAS 24.18A Disclosure
ifrs-full SeparateManagementEntitiesDomain Domain [default] label Separate management entities [domain] IAS 24.18A Disclosure
ifrs-full SeparateManagementEntitiesDomain Domain [default] documentation This member stands for separate entities that provide key management personnel services to the entity. It also represents the standard value for the “Separate management entities” axis if no other member is used. [Refer: Key management personnel of entity or parent [member]] IAS 24.18A Disclosure
ifrs-full SeparateMember Member label Separate [member] IAS 1.51 b Disclosure, IAS 27.16 a Disclosure, IAS 27.17 a Disclosure, IAS 27.4 Disclosure
ifrs-full SeparateMember Member documentation This member stands for separate financial statements. Separate financial statements are those presented by an entity in which the entity could elect, subject to the requirements in IAS 27, to account for its investments in subsidiaries, joint ventures and associates either at cost, in accordance with IFRS 9, or using the equity method as described in IAS 28. IAS 1.51 b Disclosure, IAS 27.16 a Disclosure, IAS 27.17 a Disclosure, IAS 27.4 Disclosure
ifrs-full ServiceConcessionArrangementsAxis Axis label Service concession arrangements [axis] SIC 29.6 Disclosure
ifrs-full ServiceConcessionArrangementsAxis Axis 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. SIC 29.6 Disclosure
ifrs-full ServiceConcessionArrangementsDomain Domain [default] label Service concession arrangements [domain] SIC 29.6 Disclosure
ifrs-full ServiceConcessionArrangementsDomain Domain [default] documentation This member stands for arrangements in which an entity (the operator) may enter into an arrangement with another entity (the grantor) to provide services that give the public access to major economic and social facilities. The grantor may be a public or private sector entity, including a governmental body. Examples of service concession arrangements involve water treatment and supply facilities, motorways, car parks, tunnels, bridges, airports and telecommunication networks. Examples of arrangements that are not service concession arrangements include an entity outsourcing the operation of its internal services (for example, employee cafeteria, building maintenance, and accounting or information technology functions). It also represents the standard value for the “Service concession arrangements” axis if no other member is used. [Refer: Government [member]] SIC 29.6 Disclosure
ifrs-full ServiceConcessionRightsMember Member label Service concession rights [member] IAS 38.119 Common practice
ifrs-full ServiceConcessionRightsMember Member documentation This member stands for service concession rights. [Refer: Service concession arrangements [domain]] IAS 38.119 Common practice
ifrs-full ServicesExpense Monetary, duration, debit label Services expense IAS 1.85 Common practice
ifrs-full ServicesExpense Monetary, duration, debit documentation The amount of expense arising from services. IAS 1.85 Common practice
ifrs-full ServicesReceivedRelatedPartyTransactions Monetary, duration, debit label Services received, related party transactions IAS 24.21 c Example
ifrs-full ServicesReceivedRelatedPartyTransactions Monetary, duration, debit documentation The amount of services received in related party transactions. [Refer: Total for all related parties [member]] IAS 24.21 c Example
ifrs-full SettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination (Monetary), duration, debit label Settled liabilities, contingent liabilities recognised in business combination IFRS 3.B67 c Disclosure
ifrs-full SettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination (Monetary), duration, debit negatedLabel Settled liabilities, contingent liabilities recognised in business combination IFRS 3.B67 c Disclosure
ifrs-full SettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination (Monetary), duration, debit documentation The amount of contingent liabilities recognised in a business combination that were settled. [Refer: Contingent liabilities recognised in business combination] IFRS 3.B67 c Disclosure
ifrs-full SettlementOfLiabilitiesByEntityOnBehalfOfRelatedPartyRelatedPartyTransactions Monetary, duration label Settlement of liabilities by entity on behalf of related party, related party transactions IAS 24.21 j Example
ifrs-full SettlementOfLiabilitiesByEntityOnBehalfOfRelatedPartyRelatedPartyTransactions Monetary, duration 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]] IAS 24.21 j Example
ifrs-full SettlementOfLiabilitiesByEntityOnBehalfOfRelatedPartyRelatedPartyTransactions Monetary, duration documentation The amount of liabilities settled by the entity on behalf of a related party in related party transactions. [Refer: Total for all related parties [member]] IAS 24.21 j Example
ifrs-full SettlementOfLiabilitiesOnBehalfOfEntityByRelatedPartyRelatedPartyTransactions Monetary, duration label Settlement of liabilities on behalf of entity by related party, related party transactions IAS 24.21 j Example
ifrs-full SettlementOfLiabilitiesOnBehalfOfEntityByRelatedPartyRelatedPartyTransactions Monetary, duration 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]] IAS 24.21 j Example
ifrs-full SettlementOfLiabilitiesOnBehalfOfEntityByRelatedPartyRelatedPartyTransactions Monetary, duration documentation The amount of liabilities settled on behalf of the entity by a related party in related party transactions. [Refer: Total for all related parties [member]] IAS 24.21 j Example
ifrs-full SettlementsFairValueMeasurementAssets (Monetary), duration, credit label Settlements, fair value measurement, assets IFRS 13.93 e (iii) Disclosure
ifrs-full SettlementsFairValueMeasurementAssets (Monetary), duration, credit negatedLabel Settlements, fair value measurement, assets IFRS 13.93 e (iii) Disclosure
ifrs-full SettlementsFairValueMeasurementAssets (Monetary), duration, credit documentation The decrease in the fair value measurement of assets resulting from settlements. [Refer: At fair value [member]] IFRS 13.93 e (iii) Disclosure
ifrs-full SettlementsFairValueMeasurementEntitysOwnEquityInstruments (Monetary), duration, debit label Settlements, fair value measurement, entity’s own equity instruments IFRS 13.93 e (iii) Disclosure
ifrs-full SettlementsFairValueMeasurementEntitysOwnEquityInstruments (Monetary), duration, debit negatedLabel Settlements, fair value measurement, entity’s own equity instruments IFRS 13.93 e (iii) Disclosure
ifrs-full SettlementsFairValueMeasurementEntitysOwnEquityInstruments (Monetary), duration, debit documentation The decrease in the fair value measurement of the entity’s own equity instruments resulting from settlements. [Refer: At fair value [member]; Classes of entity’s own equity instruments [domain]] IFRS 13.93 e (iii) Disclosure
ifrs-full SettlementsFairValueMeasurementLiabilities (Monetary), duration, debit label Settlements, fair value measurement, liabilities IFRS 13.93 e (iii) Disclosure
ifrs-full SettlementsFairValueMeasurementLiabilities (Monetary), duration, debit negatedLabel Settlements, fair value measurement, liabilities IFRS 13.93 e (iii) Disclosure
ifrs-full SettlementsFairValueMeasurementLiabilities (Monetary), duration, debit documentation The decrease in the fair value measurement of liabilities resulting from settlements. [Refer: At fair value [member]] IFRS 13.93 e (iii) Disclosure
ifrs-full SetupCostsMember Member label Setup costs [member] IFRS 15.128 a Example
ifrs-full SetupCostsMember Member documentation This member stands for a category of assets recognised from the costs to obtain or fulfil contracts with customers representing the setup costs. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers] IFRS 15.128 a Example
ifrs-full SevenYearsBeforeReportingYearMember Member label Seven years before reporting year [member] IFRS 17.130 Disclosure
ifrs-full SevenYearsBeforeReportingYearMember Member documentation This member stands for a year that ended seven years before the end of the reporting year. IFRS 17.130 Disclosure
ifrs-full ShareIssueRelatedCost Monetary, duration, debit label Share issue related cost IAS 1.106 d Common practice
ifrs-full ShareIssueRelatedCost Monetary, duration, debit documentation The amount of cost related to the issuance of shares. IAS 1.106 d Common practice
ifrs-full ShareOfContingentLiabilitiesIncurredJointlyWithOtherVenturers Monetary, instant, credit label Share of contingent liabilities of joint ventures incurred jointly with other investors IFRS 12.23 b Disclosure
ifrs-full ShareOfContingentLiabilitiesIncurredJointlyWithOtherVenturers Monetary, instant, credit documentation The entity’s share of contingent liabilities incurred jointly with other investors with joint control of the joint ventures. [Refer: Classes of contingent liabilities [domain]; Total for all joint ventures [member]] IFRS 12.23 b Disclosure
ifrs-full ShareOfContingentLiabilitiesOfAssociatesIncurredJointlyWithOtherInvestors Monetary, instant, credit label Share of contingent liabilities of associates incurred jointly with other investors IFRS 12.23 b Disclosure
ifrs-full ShareOfContingentLiabilitiesOfAssociatesIncurredJointlyWithOtherInvestors Monetary, instant, credit documentation The entity’s share of contingent liabilities incurred jointly with other investors with significant influence over associates. [Refer: Total for all associates [member]; Classes of contingent liabilities [domain]] IFRS 12.23 b Disclosure
ifrs-full ShareOfContingentLiabilitiesOfAssociatesMember Member label Share of contingent liabilities of associates [member] IAS 37.88 Example
ifrs-full ShareOfContingentLiabilitiesOfAssociatesMember Member documentation This member stands for share of contingent liabilities of associates. [Refer: Total for all associates [member]; Classes of contingent liabilities [domain]] IAS 37.88 Example
ifrs-full ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod Monetary, duration, credit label Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax IAS 1.91 a Disclosure, IFRS 12.B16 c Disclosure
ifrs-full ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod Monetary, duration, credit totalLabel Total share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax IAS 1.91 a Disclosure, IFRS 12.B16 c Disclosure
ifrs-full ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod Monetary, duration, credit documentation The entity’s share of the other comprehensive income of associates and joint ventures accounted for using the equity method, net of tax. [Refer: Total for all associates [member]; Investments accounted for using equity method; Total for all joint ventures [member]; Other comprehensive income] IAS 1.91 a Disclosure, IFRS 12.B16 c Disclosure
ifrs-full ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodBeforeTax Monetary, duration, credit label Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax IAS 1.91 b Disclosure
ifrs-full ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodBeforeTax Monetary, duration, credit totalLabel Total share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax IAS 1.91 b Disclosure
ifrs-full ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodBeforeTax Monetary, duration, credit documentation The entity’s share of the other comprehensive income of associates and joint ventures accounted for using the equity method, before tax. [Refer: Total for all associates [member]; Investments accounted for using equity method; Total for all joint ventures [member]; Other comprehensive income] IAS 1.91 b Disclosure
ifrs-full ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodBeforeTaxAbstract label Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax [abstract]
ifrs-full ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodNetOfTaxAbstract label Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax [abstract]
ifrs-full ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLossBeforeTax Monetary, duration, credit label Share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss, before tax IAS 1.82A Disclosure
ifrs-full ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLossBeforeTax Monetary, duration, credit documentation Share of the other comprehensive income of associates and joint ventures accounted for using the equity method that will be reclassified to profit or loss, before tax. IAS 1.82A Disclosure
ifrs-full ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLossNetOfTax Monetary, duration, credit label Share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss, net of tax IAS 1.82A Disclosure
ifrs-full ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLossNetOfTax Monetary, duration, credit documentation Share of the other comprehensive income of associates and joint ventures accounted for using the equity method that will be reclassified to profit or loss, net of tax. IAS 1.82A Disclosure
ifrs-full ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossBeforeTax Monetary, duration, credit label Share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss, before tax IAS 1.82A Disclosure
ifrs-full ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossBeforeTax Monetary, duration, credit documentation Share of the other comprehensive income of associates and joint ventures accounted for using the equity method that will not be reclassified to profit or loss, before tax. IAS 1.82A Disclosure
ifrs-full ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossNetOfTax Monetary, duration, credit label Share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss, net of tax IAS 1.82A Disclosure
ifrs-full ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossNetOfTax Monetary, duration, credit documentation Share of the other comprehensive income of associates and joint ventures accounted for using the equity method that will not be reclassified to profit or loss, net of tax. IAS 1.82A Disclosure
ifrs-full ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod Monetary, duration, credit label Share of profit (loss) of associates accounted for using equity method IAS 1.85 Common practice
ifrs-full ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod Monetary, duration, credit documentation The entity’s share of the profit (loss) of associates accounted for using the equity method. [Refer: Total for all associates [member]; Investments accounted for using equity method; Profit (loss)] IAS 1.85 Common practice
ifrs-full ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod Monetary, duration, credit label Share of profit (loss) of associates and joint ventures accounted for using equity method IAS 1.82 c Disclosure, IFRS 8.23 g Disclosure, IFRS 8.28 e Disclosure
ifrs-full ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod Monetary, duration, credit totalLabel Total share of profit (loss) of associates and joint ventures accounted for using equity method IAS 1.82 c Disclosure, IFRS 8.23 g Disclosure, IFRS 8.28 e Disclosure
ifrs-full ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod Monetary, duration, credit documentation The entity’s share of the profit (loss) of associates and joint ventures accounted for using the equity method. [Refer: Total for all associates [member]; Investments accounted for using equity method; Total for all joint ventures [member]; Profit (loss)] IAS 1.82 c Disclosure, IFRS 8.23 g Disclosure, IFRS 8.28 e Disclosure
ifrs-full ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethodAbstract label Share of profit (loss) of associates and joint ventures accounted for using equity method [abstract]
ifrs-full ShareOfProfitLossOfContinuingOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethod Monetary, duration, credit label Share of profit (loss) from continuing operations of associates and joint ventures accounted for using equity method IFRS 12.B16 a Disclosure
ifrs-full ShareOfProfitLossOfContinuingOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethod Monetary, duration, credit documentation The entity’s share of the profit (loss) from continuing operations of associates and joint ventures accounted for using the equity method. [Refer: Total for all associates [member]; Continuing operations, unless line item indicates otherwise [member]; Investments accounted for using equity method; Total for all joint ventures [member]; Profit (loss) from continuing operations] IFRS 12.B16 a Disclosure
ifrs-full ShareOfProfitLossOfDiscontinuedOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethod Monetary, duration, credit label Share of post-tax profit (loss) from discontinued operations of associates and joint ventures accounted for using equity method IFRS 12.B16 b Disclosure
ifrs-full ShareOfProfitLossOfDiscontinuedOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethod Monetary, duration, credit documentation The entity’s share of the post-tax profit (loss) from discontinued operations of associates and joint ventures accounted for using the equity method. [Refer: Total for all associates [member]; Discontinued operations [member]; Investments accounted for using equity method; Total for all joint ventures [member]; Profit (loss) from discontinued operations] IFRS 12.B16 b Disclosure
ifrs-full ShareOfProfitLossOfJointVenturesAccountedForUsingEquityMethod Monetary, duration, credit label Share of profit (loss) of joint ventures accounted for using equity method IAS 1.85 Common practice
ifrs-full ShareOfProfitLossOfJointVenturesAccountedForUsingEquityMethod Monetary, duration, credit documentation The entity’s share of the profit (loss) of joint ventures accounted for using the equity method. [Refer: Investments accounted for using equity method; Total for all joint ventures [member]; Profit (loss)] IAS 1.85 Common practice
ifrs-full ShareOfTotalComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod Monetary, duration, credit label Share of total comprehensive income of associates and joint ventures accounted for using equity method IFRS 12.B16 d Disclosure
ifrs-full ShareOfTotalComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod Monetary, duration, credit documentation The entity’s share of the total comprehensive income of associates and joint ventures accounted for using the equity method. [Refer: Total for all associates [member]; Total for all joint ventures [member]; Investments accounted for using equity method] IFRS 12.B16 d Disclosure
ifrs-full ShareOptionsMember Member label Share options [member] IAS 33.70 c Common practice
ifrs-full ShareOptionsMember Member documentation This member stands for share options. IAS 33.70 c Common practice
ifrs-full SharePremium Monetary, instant, credit label Share premium IAS 1.78 e Example
ifrs-full SharePremium Monetary, instant, credit documentation The amount received or receivable from the issuance of the entity’s shares in excess of nominal value. IAS 1.78 e Example
ifrs-full SharePremiumMember Member label Share premium [member] IAS 1.106 Disclosure
ifrs-full SharePremiumMember Member documentation This member stands for the amount received or receivable from issuance of the entity’s shares in excess of nominal value. IAS 1.106 Disclosure
ifrs-full SharesHaveNoParValue True/False label Shares have no par value IAS 1.79 a (iii) Disclosure
ifrs-full SharesHaveNoParValue True/False 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. IAS 1.79 a (iii) Disclosure
ifrs-full SharesHaveNoParValue True/False documentation Indicates (true false) whether the shares have no par value. IAS 1.79 a (iii) Disclosure
ifrs-full SharesInEntityHeldByEntityOrByItsSubsidiariesOrAssociates Shares label Number of shares in entity held by entity or by its subsidiaries or associates IAS 1.79 a (vi) Disclosure
ifrs-full SharesInEntityHeldByEntityOrByItsSubsidiariesOrAssociates Shares documentation The number of shares in the entity held by the entity or by its subsidiaries or associates. [Refer: Total for all associates [member]; Total for all subsidiaries [member]] IAS 1.79 a (vi) Disclosure
ifrs-full SharesReservedForIssueUnderOptionsAndContractsForSaleOfShares Shares label Number of shares reserved for issue under options and contracts for sale of shares IAS 1.79 a (vii) Disclosure
ifrs-full SharesReservedForIssueUnderOptionsAndContractsForSaleOfShares Shares documentation The number of shares reserved for issue under options and contracts for the sale of shares. IAS 1.79 a (vii) Disclosure
ifrs-full Ships Monetary, instant, debit label Ships IAS 16.37 d Example
ifrs-full Ships Monetary, instant, debit documentation The amount of property, plant and equipment representing seafaring or other maritime vessels used in the entity’s operations. [Refer: Property, plant and equipment] IAS 16.37 d Example
ifrs-full ShipsMember Member label Ships [member] IAS 16.37 d Example
ifrs-full ShipsMember Member documentation This member stands for a class of property, plant and equipment representing seafaring vessels used in the entity’s operations. [Refer: Property, plant and equipment] IAS 16.37 d Example
ifrs-full ShorttermBorrowings Monetary, instant, credit label Current borrowings IAS 1.55 Common practice
ifrs-full ShorttermBorrowings Monetary, instant, credit documentation The amount of current borrowings. [Refer: Borrowings] IAS 1.55 Common practice
ifrs-full ShorttermBorrowingsMember Member label Short-term borrowings [member] IAS 7 – C Reconciliation of liabilities arising from financing activities Example, IAS 7.44C Example
ifrs-full ShorttermBorrowingsMember Member documentation This member stands for short-term borrowings. [Refer: Borrowings] IAS 7 – C Reconciliation of liabilities arising from financing activities Example, IAS 7.44C Example
ifrs-full ShorttermContractsMember Member label Short-term contracts [member] IFRS 15.B89 e Example
ifrs-full ShorttermContractsMember Member documentation This member stands for short-term contracts with customers. IFRS 15.B89 e Example
ifrs-full ShorttermDepositsClassifiedAsCashEquivalents Monetary, instant, debit label Short-term deposits, classified as cash equivalents IAS 7.45 Common practice
ifrs-full ShorttermDepositsClassifiedAsCashEquivalents Monetary, instant, debit documentation A classification of cash equivalents representing short-term deposits. [Refer: Cash equivalents] IAS 7.45 Common practice
ifrs-full ShorttermDepositsNotClassifiedAsCashEquivalents Monetary, instant, debit label Short-term deposits, not classified as cash equivalents IAS 1.55 Common practice
ifrs-full ShorttermDepositsNotClassifiedAsCashEquivalents Monetary, instant, debit documentation The amount of short-term deposits held by the entity that are not classified as cash equivalents. [Refer: Cash equivalents] IAS 1.55 Common practice
ifrs-full ShorttermEmployeeBenefitsAccruals Monetary, instant, credit label Short-term employee benefits accruals IAS 1.78 Common practice
ifrs-full ShorttermEmployeeBenefitsAccruals Monetary, instant, credit documentation The amount of accruals for employee benefits (other than termination benefits) that are expected to be settled wholly within twelve months after the end of the annual reporting period in which the employees render the related services. [Refer: Accruals classified as current] IAS 1.78 Common practice
ifrs-full ShorttermEmployeeBenefitsExpense Monetary, duration, debit label Short-term employee benefits expense IAS 1.112 c Common practice
ifrs-full ShorttermEmployeeBenefitsExpense Monetary, duration, debit totalLabel Total short-term employee benefits expense IAS 1.112 c Common practice
ifrs-full ShorttermEmployeeBenefitsExpense Monetary, duration, debit documentation The amount of expense from employee benefits (other than termination benefits) that are expected to be settled wholly within twelve months after the end of the annual reporting period in which the employees render the related services. IAS 1.112 c Common practice
ifrs-full ShorttermEmployeeBenefitsExpenseAbstract label Short-term employee benefits expense [abstract]
ifrs-full ShorttermInvestmentsClassifiedAsCashEquivalents Monetary, instant, debit label Short-term investments, classified as cash equivalents IAS 7.45 Common practice
ifrs-full ShorttermInvestmentsClassifiedAsCashEquivalents Monetary, instant, debit documentation A classification of cash equivalents representing short-term investments. [Refer: Cash equivalents] IAS 7.45 Common practice
ifrs-full ShorttermLegalProceedingsProvision Monetary, instant, credit label Current legal proceedings provision IAS 37 – Example 10 A court case Example, IAS 37.87 Example
ifrs-full ShorttermLegalProceedingsProvision Monetary, instant, credit documentation The amount of current provision for legal proceedings. [Refer: Legal proceedings provision] IAS 37 – Example 10 A court case Example, IAS 37.87 Example
ifrs-full ShorttermMiscellaneousOtherProvisions Monetary, instant, credit label Current miscellaneous other provisions IAS 1.78 d Common practice
ifrs-full ShorttermMiscellaneousOtherProvisions Monetary, instant, credit documentation The amount of miscellaneous current other provisions. [Refer: Miscellaneous other provisions] IAS 1.78 d Common practice
ifrs-full ShorttermOnerousContractsProvision Monetary, instant, credit label Current onerous contracts provision IAS 37.66 Example
ifrs-full ShorttermOnerousContractsProvision Monetary, instant, credit documentation The amount of current provision for onerous contracts. [Refer: Onerous contracts provision] IAS 37.66 Example
ifrs-full ShorttermProvisionForDecommissioningRestorationAndRehabilitationCosts Monetary, instant, credit label Current provision for decommissioning, restoration and rehabilitation costs IAS 37 – D Examples: disclosures Example, IAS 37.87 Example
ifrs-full ShorttermProvisionForDecommissioningRestorationAndRehabilitationCosts Monetary, instant, credit documentation The amount of current provision for decommissioning, restoration and rehabilitation costs. [Refer: Provision for decommissioning, restoration and rehabilitation costs] IAS 37 – D Examples: disclosures Example, IAS 37.87 Example
ifrs-full ShorttermRestructuringProvision Monetary, instant, credit label Current restructuring provision IAS 37.70 Example
ifrs-full ShorttermRestructuringProvision Monetary, instant, credit documentation The amount of current provision for restructuring. [Refer: Restructuring provision] IAS 37.70 Example
ifrs-full ShorttermWarrantyProvision Monetary, instant, credit label Current warranty provision IAS 37 – Example 1 Warranties Example, IAS 37.87 Example
ifrs-full ShorttermWarrantyProvision Monetary, instant, credit documentation The amount of current provision for warranties. [Refer: Warranty provision] IAS 37 – Example 1 Warranties Example, IAS 37.87 Example
ifrs-full SignificantInfluenceMember Member label Significant influence [member] IAS 24.26 a Disclosure
ifrs-full SignificantInfluenceMember Member documentation This member stands for significant influence. Significant influence is the power to participate in the financial and operating policy decisions of the investee but is not control or joint control of those policies. IAS 24.26 a Disclosure
ifrs-full SignificantInterestRateBenchmarksSubjectToInterestRateBenchmarkReformMember Member label Significant interest rate benchmarks subject to interest rate benchmark reform [member] IFRS 7.24J b Disclosure
ifrs-full SignificantInterestRateBenchmarksSubjectToInterestRateBenchmarkReformMember Member documentation This member stands for all significant interest rate benchmarks that are subject to interest rate benchmark reform. IFRS 7.24J b Disclosure
ifrs-full SignificantInvestmentsInAssociatesAxis Axis label Associates [axis] IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 d Disclosure
ifrs-full SignificantInvestmentsInAssociatesAxis Axis 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. IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 d Disclosure
ifrs-full SignificantInvestmentsInAssociatesDomain Domain [default] label Associates [domain] IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 d Disclosure
ifrs-full SignificantInvestmentsInAssociatesDomain Domain [default] documentation This member stands for the standard value for the “Associates” axis if no other member is used. IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 d Disclosure
ifrs-full SignificantInvestmentsInSubsidiariesAxis Axis label Subsidiaries [axis] IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 a Disclosure
ifrs-full SignificantInvestmentsInSubsidiariesAxis Axis 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. IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 a Disclosure
ifrs-full SignificantInvestmentsInSubsidiariesDomain Domain [default] label Subsidiaries [domain] IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 a Disclosure
ifrs-full SignificantInvestmentsInSubsidiariesDomain Domain [default] documentation This member stands for the standard value for the “Subsidiaries” axis if no other member is used. IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 a Disclosure
ifrs-full SignificantUnobservableInputAssets Decimal, instant label Significant unobservable input, assets IFRS 13.93 d Disclosure
ifrs-full SignificantUnobservableInputAssets Decimal, instant documentation The value of significant unobservable input used in the measurement of the fair value of assets. IFRS 13.93 d Disclosure
ifrs-full SignificantUnobservableInputEntitysOwnEquityInstruments Decimal, instant label Significant unobservable input, entity’s own equity instruments IFRS 13.93 d Disclosure
ifrs-full SignificantUnobservableInputEntitysOwnEquityInstruments Decimal, instant documentation The value of significant unobservable input used in the measurement of the fair value of entity’s own equity instruments. IFRS 13.93 d Disclosure
ifrs-full SignificantUnobservableInputLiabilities Decimal, instant label Significant unobservable input, liabilities IFRS 13.93 d Disclosure
ifrs-full SignificantUnobservableInputLiabilities Decimal, instant documentation The value of significant unobservable input used in the measurement of the fair value of liabilities. IFRS 13.93 d Disclosure
ifrs-full SixYearsBeforeReportingYearMember Member label Six years before reporting year [member] IFRS 17.130 Disclosure
ifrs-full SixYearsBeforeReportingYearMember Member documentation This member stands for a year that ended six years before the end of the reporting year. IFRS 17.130 Disclosure
ifrs-full SocialSecurityContributions Monetary, duration, debit label Social security contributions IAS 19.9 Common practice
ifrs-full SocialSecurityContributions Monetary, duration, debit documentation A class of employee benefits expense that represents social security contributions. [Refer: Employee benefits expense] IAS 19.9 Common practice
ifrs-full SpareParts Monetary, instant, debit label Current spare parts IAS 2.37 Common practice
ifrs-full SpareParts Monetary, instant, debit documentation A classification of current inventory representing the amount of interchangeable parts that are kept in an inventory and are used for the repair or replacement of failed parts. [Refer: Inventories] IAS 2.37 Common practice
ifrs-full SpecificIdentificationMethodMember Member label Specific identification method [member] IAS 2.36 a Disclosure
ifrs-full SpecificIdentificationMethodMember Member documentation This member stands for the specific identification method of inventory measurement. IAS 2.36 a Disclosure
ifrs-full StateDefinedBenefitPlansMember Member label State defined benefit plans [member] IAS 19.45 Disclosure
ifrs-full StateDefinedBenefitPlansMember Member documentation This member stands for defined benefit plans that are established by legislation to cover all entities (or all entities in a particular category) and are operated by national or local government or by another body that is not subject to control or influence by the reporting entity. [Refer: Defined benefit plans [domain]] IAS 19.45 Disclosure
ifrs-full StatementOfCashFlowsAbstract label Statement of cash flows [abstract]
ifrs-full StatementOfChangesInEquityAbstract label Statement of changes in equity [abstract]
ifrs-full StatementOfChangesInEquityLineItems Line items label Statement of changes in equity [line items]
ifrs-full StatementOfChangesInEquityLineItems Line items documentation Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.
ifrs-full StatementOfChangesInEquityTable Table label Statement of changes in equity [table] IAS 1.106 Disclosure
ifrs-full StatementOfChangesInEquityTable Table documentation Schedule disclosing information related to changes in equity. IAS 1.106 Disclosure
ifrs-full StatementOfChangesInNetAssetsAvailableForBenefitsAbstract label Statement of changes in net assets available for benefits [abstract]
ifrs-full StatementOfComprehensiveIncomeAbstract label Statement of comprehensive income [abstract]
ifrs-full StatementOfFinancialPositionAbstract label Statement of financial position [abstract]
ifrs-full StatementOfIFRSCompliance Text block label Statement of IFRS compliance [text block] IAS 1.16 Disclosure
ifrs-full StatementOfIFRSCompliance Text block documentation An explicit and unreserved statement of compliance with all the requirements of IFRSs. IAS 1.16 Disclosure
ifrs-full StatementOfProfitOrLossAndOtherComprehensiveIncomeAbstract label Statement of profit or loss and other comprehensive income [abstract]
ifrs-full StatementThatComparativeInformationDoesNotComplyWithIFRS7AndIFRS9 Text label Statement that comparative information does not comply with IFRS 7 and IFRS 9 IFRS 1.E2 b Disclosure
ifrs-full StatementThatComparativeInformationDoesNotComplyWithIFRS7AndIFRS9 Text documentation The statement that comparative information does not comply with IFRS 7 and IFRS 9. IFRS 1.E2 b Disclosure
ifrs-full StatementThatEntityAppliesParagraph20OfIFRS17InDeterminingGroupsOfInsuranceContracts Text label Statement that entity applies paragraph 20 of IFRS 17 in determining groups of insurance contracts IFRS 17.126 Disclosure
ifrs-full StatementThatEntityAppliesParagraph20OfIFRS17InDeterminingGroupsOfInsuranceContracts Text documentation The statement that the entity applies paragraph 20 of IFRS 17 in determining the groups of insurance contracts to which it applies the recognition and measurement requirements in IFRS 17. [Refer: Insurance contracts [domain]] IFRS 17.126 Disclosure
ifrs-full StatementThatEntityDoesNotDisclosePreviouslyUnpublishedInformationAboutClaimsDevelopmentThatOccurredEarlierThanFiveYearsBeforeEndOfAnnualReportingPeriodInWhichItFirstAppliesIFRS17 Text label Statement that entity does not disclose previously unpublished information about claims development that occurred earlier than five years before end of annual reporting period in which it first applies IFRS 17 IFRS 17.C28 Disclosure
ifrs-full StatementThatEntityDoesNotDisclosePreviouslyUnpublishedInformationAboutClaimsDevelopmentThatOccurredEarlierThanFiveYearsBeforeEndOfAnnualReportingPeriodInWhichItFirstAppliesIFRS17 Text documentation The statement that the entity does not disclose previously unpublished information about claims development that occurred earlier than five years before the end of the annual reporting period in which it first applies IFRS 17. IFRS 17.C28 Disclosure
ifrs-full StatementThatEntityHasAppliedExceptionToDeferredTaxAccountingRelatedToPillarTwoIncomeTaxes Text label Statement that entity has applied exception to deferred tax accounting related to Pillar Two income taxes IAS 12.88A Disclosure
ifrs-full StatementThatEntityHasAppliedExceptionToDeferredTaxAccountingRelatedToPillarTwoIncomeTaxes Text documentation The statement that the entity has applied the exception to recognising and disclosing information about deferred tax assets and liabilities related to Pillar Two income taxes. IAS 12.88A Disclosure
ifrs-full StatementThatEntityHasChosenPracticalExpedientWhenAssessingWhetherContractIsOrContainsLeaseAtDateOfInitialApplicationOfIFRS16 Text label Statement that entity has chosen practical expedient when assessing whether contract is, or contains, lease at date of initial application of IFRS 16 IFRS 16.C4 Disclosure
ifrs-full StatementThatEntityHasChosenPracticalExpedientWhenAssessingWhetherContractIsOrContainsLeaseAtDateOfInitialApplicationOfIFRS16 Text documentation The statement that the entity has chosen the practical expedient in paragraph C3 of IFRS 16 when assessing whether a contract is, or contains, a lease at the date of initial application of IFRS 16. IFRS 16.C4 Disclosure
ifrs-full StatementThatInvestmentEntityIsRequiredToApplyExceptionFromConsolidation Text label Statement that investment entity is required to apply exception from consolidation IFRS 12.19A Disclosure
ifrs-full StatementThatInvestmentEntityIsRequiredToApplyExceptionFromConsolidation Text documentation The statement that the investment entity is required to apply an exception from consolidation. [Refer: Disclosure of investment entities [text block]] IFRS 12.19A Disclosure
ifrs-full StatementThatInvestmentEntityPreparesSeparateFinancialStatementsAsItsOnlyFinancialStatements Text label Statement that investment entity prepares separate financial statements as its only financial statements IAS 27.16A Disclosure
ifrs-full StatementThatInvestmentEntityPreparesSeparateFinancialStatementsAsItsOnlyFinancialStatements Text documentation The statement that an investment entity prepares separate financial statements as its only financial statements. [Refer: Disclosure of investment entities [text block]; Separate [member]] IAS 27.16A Disclosure
ifrs-full StatementThatLesseeAccountsForLeasesOfLowvalueAssetsUsingRecognitionExemption Text label Statement that lessee accounts for leases of low-value assets using recognition exemption IFRS 16.60 Disclosure
ifrs-full StatementThatLesseeAccountsForLeasesOfLowvalueAssetsUsingRecognitionExemption Text documentation The statement that the lessee accounts for leases of low-value assets using the recognition exemption in paragraph 6 of IFRS 16. IFRS 16.60 Disclosure
ifrs-full StatementThatLesseeAccountsForShorttermLeasesUsingRecognitionExemption Text label Statement that lessee accounts for short-term leases using recognition exemption IFRS 16.60 Disclosure
ifrs-full StatementThatLesseeAccountsForShorttermLeasesUsingRecognitionExemption Text documentation The statement that the lessee accounts for short-term leases using the recognition exemption in paragraph 6 of IFRS 16. Short-term lease is a lease that, at the commencement date, has a lease term of 12 months or less. A lease that contains a purchase option is not a short-term lease. IFRS 16.60 Disclosure
ifrs-full StatementThatLesseeAppliedPracticalExpedientInParagraph46AOfIFRS16ToAllRentConcessionsOccurringAsDirectConsequenceOfCovid19PandemicThatMeetConditionsInParagraph46BOfIFRS16 Text label Statement that lessee applied practical expedient in paragraph 46A of IFRS 16 to all rent concessions occurring as direct consequence of COVID-19 pandemic that meet conditions in paragraph 46B of IFRS 16 IFRS 16.60A a Disclosure
ifrs-full StatementThatLesseeAppliedPracticalExpedientInParagraph46AOfIFRS16ToAllRentConcessionsOccurringAsDirectConsequenceOfCovid19PandemicThatMeetConditionsInParagraph46BOfIFRS16 Text documentation The statement that the lessee has applied the practical expedient in paragraph 46A of IFRS 16 to all the rent concessions occurring as direct consequence of COVID-19 pandemic that meet the conditions in paragraph 46B of IFRS 16. IFRS 16.60A a Disclosure
ifrs-full StatementThatLesseeUsesPracticalExpedientsWhenApplyingIFRS16RetrospectivelyToLeasesClassifiedAsOperatingLeasesApplyingIAS17 Text label Statement that lessee uses practical expedients when applying IFRS 16 retrospectively to leases classified as operating leases applying IAS 17 IFRS 16.C13 Disclosure
ifrs-full StatementThatLesseeUsesPracticalExpedientsWhenApplyingIFRS16RetrospectivelyToLeasesClassifiedAsOperatingLeasesApplyingIAS17 Text documentation The statement that the lessee uses one or more of the specified practical expedients in paragraph C10 of IFRS 16 when applying IFRS 16 retrospectively in accordance with paragraph C5(b) to leases classified as operating leases applying IAS 17. IFRS 16.C13 Disclosure
ifrs-full StatementThatPracticalExpedientAboutExistenceOfSignificantFinancingComponentHasBeenUsed Text label Statement that practical expedient about existence of significant financing component has been used IFRS 15.129 Disclosure
ifrs-full StatementThatPracticalExpedientAboutExistenceOfSignificantFinancingComponentHasBeenUsed Text documentation The statement that the practical expedient about the existence of a significant financing component in a contract with a customer has been used. IFRS 15.129 Disclosure
ifrs-full StatementThatPracticalExpedientAboutIncrementalCostsOfObtainingContractHasBeenUsed Text label Statement that practical expedient about incremental costs of obtaining contract has been used IFRS 15.129 Disclosure
ifrs-full StatementThatPracticalExpedientAboutIncrementalCostsOfObtainingContractHasBeenUsed Text documentation The statement that the practical expedient about the incremental costs of obtaining a contract with a customer has been used. IFRS 15.129 Disclosure
ifrs-full StatementThatRateRegulatorIsRelatedParty Text label Statement that rate regulator is related party IFRS 14.30 b Disclosure
ifrs-full StatementThatRateRegulatorIsRelatedParty Text documentation The statement that the rate regulator is a related party to the entity. [Refer: Description of identity of rate regulator(s); Total for all related parties [member]] IFRS 14.30 b Disclosure
ifrs-full StatementThatRegulatoryDeferralAccountBalanceIsNoLongerFullyRecoverableOrReversible Text label Statement that regulatory deferral account balance is no longer fully recoverable or reversible IFRS 14.36 Disclosure
ifrs-full StatementThatRegulatoryDeferralAccountBalanceIsNoLongerFullyRecoverableOrReversible Text documentation The statement that a regulatory deferral account balance is no longer fully recoverable or reversible. [Refer: Regulatory deferral account balances [domain]] IFRS 14.36 Disclosure
ifrs-full StatementThatThereWereNoTransfersBetweenLevel1AndLevel2OfFairValueHierarchyAssets Text label Statement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, assets IFRS 13.93 c Common practice
ifrs-full StatementThatThereWereNoTransfersBetweenLevel1AndLevel2OfFairValueHierarchyAssets Text documentation The statement that there were no transfers between Level 1 and Level 2 of the fair value hierarchy of assets during the year. IFRS 13.93 c Common practice
ifrs-full StatementThatThereWereNoTransfersBetweenLevel1AndLevel2OfFairValueHierarchyEntitysOwnEquityInstruments Text label Statement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, entity’s own equity instruments IFRS 13.93 c Common practice
ifrs-full StatementThatThereWereNoTransfersBetweenLevel1AndLevel2OfFairValueHierarchyEntitysOwnEquityInstruments Text documentation The statement that there were no transfers between Level 1 and Level 2 of the fair value hierarchy of the entity’s own equity instruments during the year. IFRS 13.93 c Common practice
ifrs-full StatementThatThereWereNoTransfersBetweenLevel1AndLevel2OfFairValueHierarchyLiabilities Text label Statement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, liabilities IFRS 13.93 c Common practice
ifrs-full StatementThatThereWereNoTransfersBetweenLevel1AndLevel2OfFairValueHierarchyLiabilities Text documentation The statement that there were no transfers between Level 1 and Level 2 of the fair value hierarchy of liabilities during the year. IFRS 13.93 c Common practice
ifrs-full StatementThatThereWereNoTransfersBetweenLevel1Level2OrLevel3OfFairValueHierarchyAssets Text label Statement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, assets IFRS 13.93 c Common practice, IFRS 13.93 e (iv) Common practice
ifrs-full StatementThatThereWereNoTransfersBetweenLevel1Level2OrLevel3OfFairValueHierarchyAssets Text documentation The statement that there were no transfers between Level 1, Level 2 or Level 3 of the fair value hierarchy of assets during the year. IFRS 13.93 c Common practice, IFRS 13.93 e (iv) Common practice
ifrs-full StatementThatThereWereNoTransfersBetweenLevel1Level2OrLevel3OfFairValueHierarchyEntitysOwnEquityInstruments Text label Statement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, entity’s own equity instruments IFRS 13.93 c Common practice, IFRS 13.93 e (iv) Common practice
ifrs-full StatementThatThereWereNoTransfersBetweenLevel1Level2OrLevel3OfFairValueHierarchyEntitysOwnEquityInstruments Text documentation The statement that there were no transfers between Level 1, Level 2 or Level 3 of the fair value hierarchy of the entity’s own equity instruments during the year. IFRS 13.93 c Common practice, IFRS 13.93 e (iv) Common practice
ifrs-full StatementThatThereWereNoTransfersBetweenLevel1Level2OrLevel3OfFairValueHierarchyLiabilities Text label Statement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, liabilities IFRS 13.93 c Common practice, IFRS 13.93 e (iv) Common practice
ifrs-full StatementThatThereWereNoTransfersBetweenLevel1Level2OrLevel3OfFairValueHierarchyLiabilities Text documentation The statement that there were no transfers between Level 1, Level 2 or Level 3 of the fair value hierarchy of liabilities during the year. IFRS 13.93 c Common practice, IFRS 13.93 e (iv) Common practice
ifrs-full StatementThatUnadjustedComparativeInformationHasBeenPreparedOnDifferentBasis Text label Statement that unadjusted comparative information has been prepared on different basis IAS 16.80A Disclosure, IAS 27.18I Disclosure, IAS 38.130I Disclosure, IFRS 10.C6B Disclosure, IFRS 11.C13B Disclosure, IFRS 17.C27 Disclosure
ifrs-full StatementThatUnadjustedComparativeInformationHasBeenPreparedOnDifferentBasis Text documentation The statement that unadjusted comparative information in the financial statements has been prepared on a different basis. IAS 16.80A Disclosure, IAS 27.18I Disclosure, IAS 38.130I Disclosure, IFRS 10.C6B Disclosure, IFRS 11.C13B Disclosure, IFRS 17.C27 Disclosure
ifrs-full StatutoryReserve Monetary, instant, credit label Statutory reserve IAS 1.55 Common practice
ifrs-full StatutoryReserve Monetary, instant, credit documentation A component of equity representing reserves created based on legal requirements. IAS 1.55 Common practice
ifrs-full StatutoryReserveMember Member label Statutory reserve [member] IAS 1.108 Common practice
ifrs-full StatutoryReserveMember Member documentation This member stands for a component of equity representing reserves created based on legal requirements. IAS 1.108 Common practice
ifrs-full StraightlineMethodMember Member label Straight-line method [member] IAS 16.73 b Disclosure, IAS 38.118 b Disclosure, IAS 40.79 a Disclosure, IAS 41.54 d Disclosure
ifrs-full StraightlineMethodMember Member documentation This member stands for the straight-line method of depreciation or amortisation. IAS 16.73 b Disclosure, IAS 38.118 b Disclosure, IAS 40.79 a Disclosure, IAS 41.54 d Disclosure
ifrs-full StructuredDebtAmountContributedToFairValueOfPlanAssets Monetary, instant, debit label Structured debt, amount contributed to fair value of plan assets IAS 19.142 h Example
ifrs-full StructuredDebtAmountContributedToFairValueOfPlanAssets Monetary, instant, debit documentation The amount debt that has been structured to meet a particular investment objective contributes to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] IAS 19.142 h Example
ifrs-full StructuredDebtPercentageContributedToFairValueOfPlanAssets Percent label Structured debt, percentage contributed to fair value of plan assets IAS 19.142 h Common practice
ifrs-full StructuredDebtPercentageContributedToFairValueOfPlanAssets Percent documentation The percentage debt that has been structured to meet a particular investment objective contributes to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] [Contrast: Structured debt, amount contributed to fair value of plan assets] IAS 19.142 h Common practice
ifrs-full SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract label Subclassifications of assets, liabilities and equities [abstract]
ifrs-full SubordinatedLiabilities Monetary, instant, credit label Subordinated liabilities IAS 1.55 Common practice
ifrs-full SubordinatedLiabilities Monetary, instant, credit totalLabel Total subordinated liabilities IAS 1.55 Common practice
ifrs-full SubordinatedLiabilities Monetary, instant, credit documentation The amount of liabilities that are subordinate to other liabilities with respect to claims. IAS 1.55 Common practice
ifrs-full SubordinatedLiabilitiesAbstract label Subordinated liabilities [abstract]
ifrs-full SubordinatedLiabilitiesAtAmortisedCost Monetary, instant, credit label Subordinated liabilities at amortised cost IAS 1.55 Common practice
ifrs-full SubordinatedLiabilitiesAtAmortisedCost Monetary, instant, credit documentation The amount of liabilities that are subordinate to other liabilities with respect to claims at amortised cost. [Refer: Financial liabilities at amortised cost] IAS 1.55 Common practice
ifrs-full SubscriptionCirculationRevenue Monetary, duration, credit label Subscription circulation revenue IAS 1.112 c Common practice
ifrs-full SubscriptionCirculationRevenue Monetary, duration, credit documentation The amount of circulation revenue derived from subscriptions. [Refer: Revenue; Circulation revenue] IAS 1.112 c Common practice
ifrs-full SubsequentRecognitionOfDeferredTaxAssetsGoodwill (Monetary), duration, credit label Subsequent recognition of deferred tax assets, goodwill IFRS 3.B67 d (iii) Disclosure
ifrs-full SubsequentRecognitionOfDeferredTaxAssetsGoodwill (Monetary), duration, credit negatedLabel Subsequent recognition of deferred tax assets, goodwill IFRS 3.B67 d (iii) Disclosure
ifrs-full SubsequentRecognitionOfDeferredTaxAssetsGoodwill (Monetary), duration, credit documentation The decrease in goodwill resulting from the subsequent recognition of deferred tax assets during the measurement period for a business combination. [Refer: Goodwill; Deferred tax assets; Total for all business combinations [member]] IFRS 3.B67 d (iii) Disclosure
ifrs-full SubsidiariesMember Member label Total for all subsidiaries [member] IAS 24.19 c Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 a Disclosure
ifrs-full SubsidiariesMember Member documentation This member stands for entities that are controlled by another entity. IAS 24.19 c Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 a Disclosure
ifrs-full SubsidiariesWithMaterialNoncontrollingInterestsMember Member label Subsidiaries with material non-controlling interests [member] IFRS 12.12 Disclosure
ifrs-full SubsidiariesWithMaterialNoncontrollingInterestsMember Member documentation This member stands for subsidiaries that have non-controlling interests that are material to the reporting entity. [Refer: Total for all subsidiaries [member]; Non-controlling interests] IFRS 12.12 Disclosure
ifrs-full SummaryOfQuantitativeDataAboutWhatEntityManagesAsCapital Text label Summary quantitative data about what entity manages as capital IAS 1.135 b Disclosure
ifrs-full SummaryOfQuantitativeDataAboutWhatEntityManagesAsCapital Text documentation Summary quantitative data about what the entity manages as capital. IAS 1.135 b Disclosure
ifrs-full SummaryQuantitativeDataAboutEntitysExposureToRisk Text block label Summary quantitative data about entity’s exposure to risk [text block] IFRS 7.34 a Disclosure
ifrs-full SummaryQuantitativeDataAboutEntitysExposureToRisk Text block documentation The disclosure of summary quantitative data about the entity’s exposure to risks arising from financial instruments. This disclosure shall be based on the information provided internally to key management personnel of the entity, for example, the entity’s board of directors or chief executive officer. [Refer: Classes of financial instruments [domain]; Key management personnel of entity or parent [member]] IFRS 7.34 a Disclosure
ifrs-full SummaryQuantitativeDataAboutPuttableFinancialInstrumentsClassifiedAsEquityInstruments Text label Summary quantitative data about puttable financial instruments classified as equity instruments IAS 1.136A a Disclosure
ifrs-full SummaryQuantitativeDataAboutPuttableFinancialInstrumentsClassifiedAsEquityInstruments Text documentation Summary quantitative data about puttable financial instruments classified as equity instruments. [Refer: Classes of financial instruments [domain]] IAS 1.136A a Disclosure
ifrs-full SummaryQuantitativeInformationAboutExposureToRiskThatArisesFromContractsWithinScopeOfIFRS17Explanatory Text block label Summary quantitative information about exposure to risk that arises from contracts within scope of IFRS 17 [text block] IFRS 17.125 a Disclosure
ifrs-full SummaryQuantitativeInformationAboutExposureToRiskThatArisesFromContractsWithinScopeOfIFRS17Explanatory Text block documentation The disclosure of summary quantitative information about an entity’s exposure to risk that arises from contracts within the scope of IFRS 17. IFRS 17.125 a Disclosure
ifrs-full SupplierFinanceArrangementsAxis Axis label Supplier finance arrangements [axis] IAS 7.44H b (i) Disclosure, IAS 7.44H b (ii) Disclosure
ifrs-full SupplierFinanceArrangementsAxis Axis 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. This axis represents the financial liabilities that are part of a supplier finance arrangement. IAS 7.44H b (i) Disclosure, IAS 7.44H b (ii) Disclosure
ifrs-full SupplierFinanceArrangementsDomain Domain [default] label Supplier finance arrangements [domain] IAS 7.44H b (ii) Disclosure, IAS 7.44H b (i) Disclosure
ifrs-full SupplierFinanceArrangementsDomain Domain [default] documentation This member stands for the standard value of the “Supplier finance arrangements” axis if no other member is used. IAS 7.44H b (ii) Disclosure, IAS 7.44H b (i) Disclosure
ifrs-full SupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSo Monetary, duration label Support provided to structured entity without having contractual obligation to do so IFRS 12.15 a Disclosure, IFRS 12.30 a Disclosure
ifrs-full SupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSo Monetary, duration 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]] IFRS 12.15 a Disclosure, IFRS 12.30 a Disclosure
ifrs-full SupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSo Monetary, duration documentation The amount of financial or other support (for example, purchasing assets of, or instruments issued by, the structured entity) provided to a structured entity without having a contractual obligation to do so, including assistance in obtaining financial support. [Refer: Total for all subsidiaries [member]; Total for all unconsolidated structured entities [member]] IFRS 12.15 a Disclosure, IFRS 12.30 a Disclosure
ifrs-full SupportProvidedToSubsidiaryWithoutHavingContractualObligationToDoSo Monetary, duration label Support provided to subsidiary by investment entity or its subsidiaries without having contractual obligation to do so IFRS 12.19E a Disclosure
ifrs-full SupportProvidedToSubsidiaryWithoutHavingContractualObligationToDoSo Monetary, duration 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]] IFRS 12.19E a Disclosure
ifrs-full SupportProvidedToSubsidiaryWithoutHavingContractualObligationToDoSo Monetary, duration documentation The amount of support provided to a subsidiary by the investment entity or its subsidiaries without having a contractual obligation to do so. [Refer: Disclosure of investment entities [text block]; Total for all subsidiaries [member]] IFRS 12.19E a Disclosure
ifrs-full SurplusDeficitInPlan Monetary, instant, debit label Surplus (deficit) in plan IAS 19.57 a Common practice
ifrs-full SurplusDeficitInPlan Monetary, instant, debit netLabel Net surplus (deficit) in plan IAS 19.57 a Common practice
ifrs-full SurplusDeficitInPlan Monetary, instant, debit documentation The fair value of any plan assets, less the present value of the defined benefit obligation. [Refer: Plan assets [member]] IAS 19.57 a Common practice
ifrs-full SurplusDeficitInPlanAbstract label Surplus (deficit) in plan [abstract]
ifrs-full SwapContractMember Member label Swap contract [member] IAS 1.112 c Common practice
ifrs-full SwapContractMember Member documentation This member stands for a derivative financial instrument that involves the exchange of cash flow streams between the parties of the contract over a specified period. [Refer: Derivatives [member]] IAS 1.112 c Common practice
ifrs-full TangibleExplorationAndEvaluationAssets Monetary, instant, debit label Tangible exploration and evaluation assets IFRS 6.25 Disclosure
ifrs-full TangibleExplorationAndEvaluationAssets Monetary, instant, debit documentation The amount of exploration and evaluation assets recognised as tangible assets in accordance with the entity’s accounting policy. [Refer: Exploration and evaluation assets [member]] IFRS 6.25 Disclosure
ifrs-full TangibleExplorationAndEvaluationAssetsMember Member label Tangible exploration and evaluation assets [member] IFRS 6.25 Disclosure
ifrs-full TangibleExplorationAndEvaluationAssetsMember Member documentation This member stands for a class of property, plant and equipment representing tangible exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]] IFRS 6.25 Disclosure
ifrs-full TaxationrelatedRegulatoryDeferralAccountBalancesMember Member label Taxation-related regulatory deferral account balances [member] IFRS 14.34 Disclosure
ifrs-full TaxationrelatedRegulatoryDeferralAccountBalancesMember Member documentation This member stands for a class of regulatory deferral account balances that relates to taxation. [Refer: Classes of regulatory deferral account balances [domain]] IFRS 14.34 Disclosure
ifrs-full TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense (Monetary), duration, credit label Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce current tax expense IAS 12.80 e Example
ifrs-full TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense (Monetary), duration, credit negatedLabel Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce current tax expense IAS 12.80 e Example
ifrs-full TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense (Monetary), duration, credit documentation The amount of benefit arising from a previously unrecognised tax loss, tax credit or temporary difference of a prior period that is used to reduce current tax expense. [Refer: Temporary differences [member]; Unused tax losses [member]; Unused tax credits [member]] IAS 12.80 e Example
ifrs-full TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceDeferredTaxExpense (Monetary), duration, credit label Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce deferred tax expense IAS 12.80 f Example
ifrs-full TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceDeferredTaxExpense (Monetary), duration, credit negatedLabel Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce deferred tax expense IAS 12.80 f Example
ifrs-full TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceDeferredTaxExpense (Monetary), duration, credit documentation The amount of benefit arising from a previously unrecognised tax loss, tax credit or temporary difference of a prior period that is used to reduce deferred tax expense. [Refer: Deferred tax expense (income); Temporary differences [member]; Unused tax losses [member]; Unused tax credits [member]] IAS 12.80 f Example
ifrs-full TaxContingentLiabilityMember Member label Tax contingent liability [member] IAS 37.88 Common practice
ifrs-full TaxContingentLiabilityMember Member documentation This member stands for a contingent liability for taxes. [Refer: Classes of contingent liabilities [domain]] IAS 37.88 Common practice
ifrs-full TaxEffectFromChangeInTaxRate Monetary, duration, debit label Tax effect from change in tax rate IAS 12.81 c (i) Disclosure
ifrs-full TaxEffectFromChangeInTaxRate Monetary, duration, debit documentation The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to changes in the tax rate. [Refer: Accounting profit] IAS 12.81 c (i) Disclosure
ifrs-full TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss Monetary, duration, debit label Tax effect of expense not deductible in determining taxable profit (tax loss) IAS 12.81 c (i) Disclosure
ifrs-full TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss Monetary, duration, debit documentation The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to expenses not deductible in determining taxable profit (tax loss). [Refer: Accounting profit] IAS 12.81 c (i) Disclosure
ifrs-full TaxEffectOfForeignTaxRates Monetary, duration, debit label Tax effect of foreign tax rates IAS 12.81 c (i) Disclosure
ifrs-full TaxEffectOfForeignTaxRates Monetary, duration, debit documentation The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to foreign tax rates. [Refer: Accounting profit] IAS 12.81 c (i) Disclosure
ifrs-full TaxEffectOfImpairmentOfGoodwill Monetary, duration, debit label Tax effect of impairment of goodwill IAS 12.81 c (i) Common practice
ifrs-full TaxEffectOfImpairmentOfGoodwill Monetary, duration, debit documentation The amount representing the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to impairment of goodwill. [Refer: Accounting profit; Goodwill] IAS 12.81 c (i) Common practice
ifrs-full TaxEffectOfRevenuesExemptFromTaxation2011 (Monetary), duration, credit label Tax effect of revenues exempt from taxation IAS 12.81 c (i) Disclosure
ifrs-full TaxEffectOfRevenuesExemptFromTaxation2011 (Monetary), duration, credit negatedLabel Tax effect of revenues exempt from taxation IAS 12.81 c (i) Disclosure
ifrs-full TaxEffectOfRevenuesExemptFromTaxation2011 (Monetary), duration, credit documentation The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to revenues that are exempt from taxation. [Refer: Accounting profit] IAS 12.81 c (i) Disclosure
ifrs-full TaxEffectOfTaxLosses Monetary, duration, debit label Tax effect of tax losses IAS 12.81 c (i) Disclosure
ifrs-full TaxEffectOfTaxLosses Monetary, duration, debit documentation The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to tax losses. [Refer: Accounting profit] IAS 12.81 c (i) Disclosure
ifrs-full TaxExpenseIncomeAtApplicableTaxRate Monetary, duration, debit label Tax expense (income) at applicable tax rate IAS 12.81 c (i) Disclosure
ifrs-full TaxExpenseIncomeAtApplicableTaxRate Monetary, duration, debit documentation The product of the accounting profit multiplied by the applicable tax rate(s). [Refer: Accounting profit; Applicable tax rate] IAS 12.81 c (i) Disclosure
ifrs-full TaxExpenseIncomeRelatingToChangesInAccountingPoliciesAndErrorsIncludedInProfitOrLoss Monetary, duration, debit label Tax expense (income) relating to changes in accounting policies and errors included in profit or loss IAS 12.80 h Example
ifrs-full TaxExpenseIncomeRelatingToChangesInAccountingPoliciesAndErrorsIncludedInProfitOrLoss Monetary, duration, debit documentation The amount of tax expense or income relating to changes in accounting policies and errors that are included in profit or loss in accordance with IAS 8, because they cannot be accounted for retrospectively. IAS 12.80 h Example
ifrs-full TaxExpenseOfDiscontinuedOperationAbstract label Tax expense (income) of discontinued operation [abstract]
ifrs-full TaxExpenseOtherThanIncomeTaxExpense Monetary, duration, debit label Tax expense other than income tax expense IAS 1.85 Common practice
ifrs-full TaxExpenseOtherThanIncomeTaxExpense Monetary, duration, debit documentation The amount of tax expense exclusive of income tax expense. IAS 1.85 Common practice
ifrs-full TaxExpenseRelatingToGainLossOnDiscontinuance Monetary, duration, debit label Tax expense (income) relating to gain (loss) on discontinuance IAS 12.81 h (i) Disclosure, IFRS 5.33 b (iv) Disclosure
ifrs-full TaxExpenseRelatingToGainLossOnDiscontinuance Monetary, duration, debit documentation The tax expense (income) relating to the gain (loss) on discontinuance when operations are discontinued. [Refer: Discontinued operations [member]] IAS 12.81 h (i) Disclosure, IFRS 5.33 b (iv) Disclosure
ifrs-full TaxExpenseRelatingToProfitLossFromOrdinaryActivitiesOfDiscontinuedOperations Monetary, duration, debit label Tax expense (income) relating to profit (loss) from ordinary activities of discontinued operations IAS 12.81 h (ii) Disclosure, IFRS 5.33 b (ii) Disclosure
ifrs-full TaxExpenseRelatingToProfitLossFromOrdinaryActivitiesOfDiscontinuedOperations Monetary, duration, debit documentation The tax expense (income) relating to the profit (loss) arising from ordinary activities of discontinued operations. [Refer: Discontinued operations [member]; Profit (loss)] IAS 12.81 h (ii) Disclosure, IFRS 5.33 b (ii) Disclosure
ifrs-full TaxRateEffectFromChangeInTaxRate Percent label Tax rate effect from change in tax rate IAS 12.81 c (ii) Disclosure
ifrs-full TaxRateEffectFromChangeInTaxRate Percent documentation The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from a change in tax rate. [Refer: Average effective tax rate; Applicable tax rate] IAS 12.81 c (ii) Disclosure
ifrs-full TaxRateEffectOfAdjustmentsForCurrentTaxOfPriorPeriods Percent label Tax rate effect of adjustments for current tax of prior periods IAS 12.81 c (ii) Common practice
ifrs-full TaxRateEffectOfAdjustmentsForCurrentTaxOfPriorPeriods Percent documentation Tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from adjustments for the current tax of prior periods. [Refer: Average effective tax rate; Applicable tax rate; Adjustments for current tax of prior periods] IAS 12.81 c (ii) Common practice
ifrs-full TaxRateEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss Percent label Tax rate effect of expense not deductible in determining taxable profit (tax loss) IAS 12.81 c (ii) Disclosure
ifrs-full TaxRateEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss Percent documentation The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the expenses not deductible in determining taxable profit. [Refer: Average effective tax rate; Applicable tax rate] IAS 12.81 c (ii) Disclosure
ifrs-full TaxRateEffectOfForeignTaxRates Percent label Tax rate effect of foreign tax rates IAS 12.81 c (ii) Disclosure
ifrs-full TaxRateEffectOfForeignTaxRates Percent documentation The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the application of foreign tax rates. [Refer: Average effective tax rate; Applicable tax rate] IAS 12.81 c (ii) Disclosure
ifrs-full TaxRateEffectOfImpairmentOfGoodwill Percent label Tax rate effect of impairment of goodwill IAS 12.81 c (ii) Common practice
ifrs-full TaxRateEffectOfImpairmentOfGoodwill Percent documentation Tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the impairment of goodwill. [Refer: Average effective tax rate; Applicable tax rate; Goodwill] IAS 12.81 c (ii) Common practice
ifrs-full TaxRateEffectOfRevenuesExemptFromTaxation (Percent) label Tax rate effect of revenues exempt from taxation IAS 12.81 c (ii) Disclosure
ifrs-full TaxRateEffectOfRevenuesExemptFromTaxation (Percent) negatedLabel Tax rate effect of revenues exempt from taxation IAS 12.81 c (ii) Disclosure
ifrs-full TaxRateEffectOfRevenuesExemptFromTaxation (Percent) documentation The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from revenue that is exempt from taxation. [Refer: Average effective tax rate; Applicable tax rate] IAS 12.81 c (ii) Disclosure
ifrs-full TaxRateEffectOfTaxLosses Percent label Tax rate effect of tax losses IAS 12.81 c (ii) Disclosure
ifrs-full TaxRateEffectOfTaxLosses Percent documentation The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from tax losses. [Refer: Average effective tax rate; Applicable tax rate] IAS 12.81 c (ii) Disclosure
ifrs-full TechnologybasedIntangibleAssetsMember Member label Technology-based intangible assets [member] IAS 38.119 Common practice
ifrs-full TechnologybasedIntangibleAssetsMember Member documentation This member stands for a class of intangible assets representing assets based on technology. Such assets may include patented and unpatented technology, databases as well as trade secrets. [Refer: Intangible assets other than goodwill] IAS 38.119 Common practice
ifrs-full TechnologybasedIntangibleAssetsRecognisedAsOfAcquisitionDate Monetary, instant, debit label Technology-based intangible assets recognised as of acquisition date IFRS 3.B64 i Common practice
ifrs-full TechnologybasedIntangibleAssetsRecognisedAsOfAcquisitionDate Monetary, instant, debit documentation The amount recognised as of the acquisition date for technology-based intangible assets acquired in a business combination. [Refer: Technology-based intangible assets [member]; Total for all business combinations [member]] IFRS 3.B64 i Common practice
ifrs-full TemporaryDifferenceMember Member label Temporary differences [member] IAS 12.81 g Disclosure
ifrs-full TemporaryDifferenceMember Member documentation This member stands for differences between the carrying amount of an asset or liability in the statement of financial position and its tax base. Temporary differences may be either: (a) taxable temporary differences; or (b) deductible temporary differences. [Refer: Carrying amount [member]] IAS 12.81 g Disclosure
ifrs-full TemporaryDifferencesAssociatedWithInvestmentsInSubsidiariesBranchesAndAssociatesAndInterestsInJointVentures Monetary, instant label Temporary differences associated with investments in subsidiaries, branches and associates and interests in joint arrangements for which deferred tax liabilities have not been recognised IAS 12.81 f Disclosure
ifrs-full TemporaryDifferencesAssociatedWithInvestmentsInSubsidiariesBranchesAndAssociatesAndInterestsInJointVentures Monetary, instant 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]] IAS 12.81 f Disclosure
ifrs-full TemporaryDifferencesAssociatedWithInvestmentsInSubsidiariesBranchesAndAssociatesAndInterestsInJointVentures Monetary, instant documentation The aggregate amount of temporary differences associated with investments in subsidiaries, branches and associates and interests in joint arrangements, for which deferred tax liabilities have not been recognised as a result of satisfying both of the following conditions: (a) the parent, investor, joint venturer or joint operator is able to control the timing of the reversal of the temporary difference; and (b) it is probable that the temporary difference will not reverse in the foreseeable future. [Refer: Total for all associates [member]; Total for all subsidiaries [member]; Temporary differences [member]; Investments in subsidiaries reported in separate financial statements] IAS 12.81 f Disclosure
ifrs-full TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis Axis label Temporary difference, unused tax losses and unused tax credits [axis] IAS 12.81 g Disclosure
ifrs-full TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis Axis 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. IAS 12.81 g Disclosure
ifrs-full TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsDomain Domain [default] label Temporary difference, unused tax losses and unused tax credits [domain] IAS 12.81 g Disclosure
ifrs-full TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsDomain Domain [default] documentation This member stands for temporary differences, unused tax losses and unused tax credits. It also represents the standard value for the “Temporary difference, unused tax losses and unused tax credits” axis if no other member is used. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]] IAS 12.81 g Disclosure
ifrs-full TerminationBenefitsExpense Monetary, duration, debit label Termination benefits expense IAS 19.171 Common practice
ifrs-full TerminationBenefitsExpense Monetary, duration, debit documentation The amount of expense in relation to termination benefits. Termination benefits are employee benefits provided in exchange for the termination of an employee’s employment as a result of either: (a) an entity’s decision to terminate an employee’s employment before the normal retirement date; or (b) an employee’s decision to accept an offer of benefits in exchange for the termination of employment. [Refer: Employee benefits expense] IAS 19.171 Common practice
ifrs-full ThreeYearsBeforeReportingYearMember Member label Three years before reporting year [member] IFRS 17.130 Disclosure
ifrs-full ThreeYearsBeforeReportingYearMember Member documentation This member stands for a year that ended three years before the end of the reporting year. IFRS 17.130 Disclosure
ifrs-full TimeandmaterialsContractsMember Member label Time-and-materials contracts [member] IFRS 15.B89 d Example
ifrs-full TimeandmaterialsContractsMember Member documentation This member stands for time-and-materials contracts with customers. IFRS 15.B89 d Example
ifrs-full TimingAndReasonForTransferBetweenFinancialLiabilitiesAndEquityAttributableToChangeInRedemptionProhibition Text label Description of timing and reason for transfer between financial liabilities and equity attributable to change in redemption prohibition IFRIC 2.13 Disclosure
ifrs-full TimingAndReasonForTransferBetweenFinancialLiabilitiesAndEquityAttributableToChangeInRedemptionProhibition Text documentation The description of the timing of, and the reason for, the transfer between financial liabilities and the equity attributable to a change in the redemption prohibition. IFRIC 2.13 Disclosure
ifrs-full TimingOfTransferOfGoodsOrServicesAxis Axis label Timing of transfer of goods or services [axis] IFRS 15.B89 f Example
ifrs-full TimingOfTransferOfGoodsOrServicesAxis Axis 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 15.B89 f Example
ifrs-full TimingOfTransferOfGoodsOrServicesDomain Domain [default] label Timing of transfer of goods or services [domain] IFRS 15.B89 f Example
ifrs-full TimingOfTransferOfGoodsOrServicesDomain Domain [default] documentation This member stands for all timings of the transfer of goods or services in contracts with customers. It also represents the standard value for the “Timing of transfer of goods or services” axis if no other member is used. IFRS 15.B89 f Example
ifrs-full TitleOfInitiallyAppliedIFRS Text label Title of initially applied IFRS IAS 8.28 a Disclosure
ifrs-full TitleOfInitiallyAppliedIFRS Text documentation The title of an initially applied IFRS. [Refer: IFRSs [member]] IAS 8.28 a Disclosure
ifrs-full TitleOfNewIFRS Text label Title of new IFRS IAS 8.31 a Example
ifrs-full TitleOfNewIFRS Text documentation The title of a new IFRS that has been issued but is not yet effective. IAS 8.31 a Example
ifrs-full TopOfRangeMember Member label Top 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
ifrs-full TopOfRangeMember Member documentation This member stands for top of a range. 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
ifrs-full TotalForAllForeignOperationsWhoseFunctionalCurrencyIsNotExchangeableIntoPresentationCurrencyMember Member label Total for all foreign operations whose functional currency is not exchangeable into presentation currency [member] Effective 2025-01-01 IAS 21.A20 b Disclosure
ifrs-full TotalForAllForeignOperationsWhoseFunctionalCurrencyIsNotExchangeableIntoPresentationCurrencyMember Member documentation This member stands for the total for all foreign operations when the foreign operation’s whose functional currency is not exchangeable into the presentation currency, or, if applicable, when the presentation currency is not exchangeable into a foreign operation’s functional currency. Effective 2025-01-01 IAS 21.A20 b Disclosure
ifrs-full TradeAndOtherCurrentPayables Monetary, instant, credit label Trade and other current payables IAS 1.54 k Disclosure
ifrs-full TradeAndOtherCurrentPayables Monetary, instant, credit totalLabel Total trade and other current payables IAS 1.54 k Disclosure
ifrs-full TradeAndOtherCurrentPayables Monetary, instant, credit documentation The amount of current trade payables and current other payables. [Refer: Current trade payables; Other current payables] IAS 1.54 k Disclosure
ifrs-full TradeAndOtherCurrentPayablesAbstract label Trade and other current payables [abstract]
ifrs-full TradeAndOtherCurrentPayablesToRelatedParties Monetary, instant, credit label Current payables to related parties IAS 1.78 Common practice
ifrs-full TradeAndOtherCurrentPayablesToRelatedParties Monetary, instant, credit documentation The amount of current payables due to related parties. [Refer: Total for all related parties [member]; Payables to related parties] IAS 1.78 Common practice
ifrs-full TradeAndOtherCurrentPayablesToTradeSuppliers Monetary, instant, credit label Current trade payables IAS 1.70 Example, IAS 1.78 Common practice
ifrs-full TradeAndOtherCurrentPayablesToTradeSuppliers Monetary, instant, credit documentation The current amount of payment due to suppliers for goods and services used in entity’s business. [Refer: Current liabilities; Trade payables] IAS 1.70 Example, IAS 1.78 Common practice
ifrs-full TradeAndOtherCurrentReceivables Monetary, instant, debit label Trade and other current receivables IAS 1.54 h Disclosure, IAS 1.78 b Disclosure
ifrs-full TradeAndOtherCurrentReceivables Monetary, instant, debit totalLabel Total trade and other current receivables IAS 1.54 h Disclosure, IAS 1.78 b Disclosure
ifrs-full TradeAndOtherCurrentReceivables Monetary, instant, debit documentation The amount of current trade receivables and current other receivables. [Refer: Current trade receivables; Other current receivables] IAS 1.54 h Disclosure, IAS 1.78 b Disclosure
ifrs-full TradeAndOtherCurrentReceivablesAbstract label Trade and other current receivables [abstract]
ifrs-full TradeAndOtherCurrentReceivablesDueFromRelatedParties Monetary, instant, debit label Current receivables due from related parties IAS 1.78 b Example
ifrs-full TradeAndOtherCurrentReceivablesDueFromRelatedParties Monetary, instant, debit documentation The amount of current receivables due from related parties. [Refer: Total for all related parties [member]] IAS 1.78 b Example
ifrs-full TradeAndOtherPayables Monetary, instant, credit label Trade and other payables IAS 1.54 k Disclosure
ifrs-full TradeAndOtherPayables Monetary, instant, credit totalLabel Total trade and other payables IAS 1.54 k Disclosure
ifrs-full TradeAndOtherPayables Monetary, instant, credit documentation The amount of trade payables and other payables. [Refer: Trade payables; Other payables] IAS 1.54 k Disclosure
ifrs-full TradeAndOtherPayablesAbstract label Trade and other payables [abstract]
ifrs-full TradeAndOtherPayablesRecognisedAsOfAcquisitionDate (Monetary), instant, credit label Trade and other payables recognised as of acquisition date IFRS 3.B64 i Common practice
ifrs-full TradeAndOtherPayablesRecognisedAsOfAcquisitionDate (Monetary), instant, credit negatedLabel Trade and other payables recognised as of acquisition date IFRS 3.B64 i Common practice
ifrs-full TradeAndOtherPayablesRecognisedAsOfAcquisitionDate (Monetary), instant, credit documentation The amount recognised as of the acquisition date for trade and other payables assumed in a business combination. [Refer: Trade and other payables; Total for all business combinations [member]] IFRS 3.B64 i Common practice
ifrs-full TradeAndOtherPayablesToRelatedParties Monetary, instant, credit label Payables to related parties IAS 1.78 Common practice
ifrs-full TradeAndOtherPayablesToRelatedParties Monetary, instant, credit documentation The amount of payables due to related parties. [Refer: Total for all related parties [member]] IAS 1.78 Common practice
ifrs-full TradeAndOtherPayablesToTradeSuppliers Monetary, instant, credit label Trade payables IAS 1.78 Common practice
ifrs-full TradeAndOtherPayablesToTradeSuppliers Monetary, instant, credit documentation The amount of payment due to suppliers for goods and services used in the entity’s business. IAS 1.78 Common practice
ifrs-full TradeAndOtherPayablesUndiscountedCashFlows Monetary, instant, credit label Trade and other payables, undiscounted cash flows IFRS 7.B11D Example, IFRS 7.IG31A Example
ifrs-full TradeAndOtherPayablesUndiscountedCashFlows Monetary, instant, credit documentation The amount of contractual undiscounted cash flows in relation to trade and other payables. [Refer: Trade and other payables] IFRS 7.B11D Example, IFRS 7.IG31A Example
ifrs-full TradeAndOtherReceivables Monetary, instant, debit label Trade and other receivables IAS 1.54 h Disclosure, IAS 1.78 b Disclosure
ifrs-full TradeAndOtherReceivables Monetary, instant, debit totalLabel Total trade and other receivables IAS 1.54 h Disclosure, IAS 1.78 b Disclosure
ifrs-full TradeAndOtherReceivables Monetary, instant, debit documentation The amount of trade receivables and other receivables. [Refer: Trade receivables; Other receivables] IAS 1.54 h Disclosure, IAS 1.78 b Disclosure
ifrs-full TradeAndOtherReceivablesAbstract label Trade and other receivables [abstract]
ifrs-full TradeAndOtherReceivablesDueFromRelatedParties Monetary, instant, debit label Receivables due from related parties IAS 1.78 b Example
ifrs-full TradeAndOtherReceivablesDueFromRelatedParties Monetary, instant, debit documentation The amount of receivables due from related parties. [Refer: Total for all related parties [member]] IAS 1.78 b Example
ifrs-full TradeReceivables Monetary, instant, debit label Trade receivables IAS 1.78 b Example
ifrs-full TradeReceivables Monetary, instant, debit documentation The amount due from customers for goods and services sold. IAS 1.78 b Example
ifrs-full TradeReceivablesMember Member label Trade receivables [member] IAS 1.112 c Common practice, IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure, IFRS 7.35N Example
ifrs-full TradeReceivablesMember Member documentation This member stands for trade receivables. [Refer: Trade receivables] IAS 1.112 c Common practice, IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure, IFRS 7.35N Example
ifrs-full TradingEquitySecuritiesMember Member label Trading equity securities [member] IFRS 13.94 Example, IFRS 13.IE60 Example
ifrs-full TradingEquitySecuritiesMember Member documentation This member stands for equity instruments that (a) are acquired or incurred principally for the purpose of selling or repurchasing it in the near term; or (b) on initial recognition are part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking. IFRS 13.94 Example, IFRS 13.IE60 Example
ifrs-full TradingIncomeExpense Monetary, duration, credit label Trading income (expense) IAS 1.85 Common practice
ifrs-full TradingIncomeExpense Monetary, duration, credit totalLabel Total trading income (expense) IAS 1.85 Common practice
ifrs-full TradingIncomeExpense Monetary, duration, credit documentation The amount of income (expense) relating to trading assets and liabilities. IAS 1.85 Common practice
ifrs-full TradingIncomeExpenseAbstract label Trading income (expense) [abstract]
ifrs-full TradingIncomeExpenseOnDebtInstruments Monetary, duration, credit label Trading income (expense) on debt instruments IAS 1.112 c Common practice
ifrs-full TradingIncomeExpenseOnDebtInstruments Monetary, duration, credit documentation The amount of trading income (expense) relating to debt instruments. [Refer: Debt instruments held; Trading income (expense)] IAS 1.112 c Common practice
ifrs-full TradingIncomeExpenseOnDerivativeFinancialInstruments Monetary, duration, credit label Trading income (expense) on derivative financial instruments IAS 1.112 c Common practice
ifrs-full TradingIncomeExpenseOnDerivativeFinancialInstruments Monetary, duration, credit documentation The amount of trading income (expense) relating to derivative financial instruments. [Refer: Derivatives [member]; Trading income (expense)] IAS 1.112 c Common practice
ifrs-full TradingIncomeExpenseOnEquityInstruments Monetary, duration, credit label Trading income (expense) on equity instruments IAS 1.112 c Common practice
ifrs-full TradingIncomeExpenseOnEquityInstruments Monetary, duration, credit documentation The amount of trading income (expense) relating to equity instruments. [Refer: Equity instruments held; Trading income (expense)] IAS 1.112 c Common practice
ifrs-full TradingIncomeExpenseOnForeignExchangeContracts Monetary, duration, credit label Trading income (expense) on foreign exchange contracts IAS 1.112 c Common practice
ifrs-full TradingIncomeExpenseOnForeignExchangeContracts Monetary, duration, credit documentation The amount of trading income (expense) relating to foreign exchange contracts. [Refer: Trading income (expense)] IAS 1.112 c Common practice
ifrs-full TradingSecuritiesMember Member label Trading securities [member] IFRS 7.6 Example, IFRS 7.IG40B Example
ifrs-full TradingSecuritiesMember Member documentation This member stands for financial instruments that (a) are acquired or incurred principally for the purpose of selling or repurchasing it in the near term; or (b) on initial recognition are part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking. [Refer: Classes of financial instruments [domain]] IFRS 7.6 Example, IFRS 7.IG40B Example
ifrs-full TransactionPriceAllocatedToRemainingPerformanceObligations Monetary, instant, credit label Transaction price allocated to remaining performance obligations IFRS 15.120 a Disclosure
ifrs-full TransactionPriceAllocatedToRemainingPerformanceObligations Monetary, instant, credit documentation The amount of the transaction price allocated to the performance obligations that are unsatisfied (or partially unsatisfied) as of the end of the reporting period. The transaction price is the amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third parties (for example, some sales taxes). [Refer: Performance obligations [domain]] IFRS 15.120 a Disclosure
ifrs-full TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAxis Axis label Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [axis] IFRS 3.B64 l Disclosure
ifrs-full TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAxis Axis 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 3.B64 l Disclosure
ifrs-full TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationDomain Domain [default] label Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [domain] IFRS 3.B64 l Disclosure
ifrs-full TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationDomain Domain [default] documentation This member stands for transactions that are recognised separately from the acquisition of assets and assumption of liabilities in business combinations. It also represents the standard value for the “Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination” axis if no other member is used. [Refer: Total for all business combinations [member]] IFRS 3.B64 l Disclosure
ifrs-full TransferBetweenFinancialLiabilitiesAndEquityAttributableToChangeInRedemptionProhibition Monetary, duration label Transfer between financial liabilities and equity attributable to change in redemption prohibition IFRIC 2.13 Disclosure
ifrs-full TransferBetweenFinancialLiabilitiesAndEquityAttributableToChangeInRedemptionProhibition Monetary, duration documentation The amount transferred between financial liabilities and the equity attributable to a change in the redemption prohibition. IFRIC 2.13 Disclosure
ifrs-full TransferFromInvestmentPropertyUnderConstructionOrDevelopmentInvestmentProperty Monetary, duration, debit label Transfer from investment property under construction or development, investment property IAS 40.76 Common practice, IAS 40.79 d Common practice
ifrs-full TransferFromInvestmentPropertyUnderConstructionOrDevelopmentInvestmentProperty Monetary, duration, debit documentation The amount transferred from investment property under construction or development to completed investment property. [Refer: Investment property] IAS 40.76 Common practice, IAS 40.79 d Common practice
ifrs-full TransferFromToInventoriesAndOwnerOccupiedPropertyInvestmentProperty Monetary, duration, debit label Transfer from (to) inventories and owner-occupied property, investment property IAS 40.76 f Disclosure, IAS 40.79 d (vii) Disclosure
ifrs-full TransferFromToInventoriesAndOwnerOccupiedPropertyInvestmentProperty Monetary, duration, debit documentation The amount transferred from (to) inventories and owner-occupied property to (from) investment property. [Refer: Inventories; Investment property] IAS 40.76 f Disclosure, IAS 40.79 d (vii) Disclosure
ifrs-full TransfersFromToOtherRetirementBenefitPlans Monetary, duration, credit label Transfers from (to) other retirement benefit plans IAS 26.35 b (x) Disclosure
ifrs-full TransfersFromToOtherRetirementBenefitPlans Monetary, duration, credit documentation The increase (decrease) in net assets available for benefits resulting from transfers from (to) other retirement benefit plans. [Refer: Assets (liabilities) of benefit plan] IAS 26.35 b (x) Disclosure
ifrs-full TransfersIntoLevel3OfFairValueHierarchyAssets Monetary, duration, debit label Transfers into Level 3 of fair value hierarchy, assets IFRS 13.93 e (iv) Disclosure
ifrs-full TransfersIntoLevel3OfFairValueHierarchyAssets Monetary, duration, debit documentation The amount of transfers of assets into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]] IFRS 13.93 e (iv) Disclosure
ifrs-full TransfersIntoLevel3OfFairValueHierarchyEntitysOwnEquityInstruments Monetary, duration, credit label Transfers into Level 3 of fair value hierarchy, entity’s own equity instruments IFRS 13.93 e (iv) Disclosure
ifrs-full TransfersIntoLevel3OfFairValueHierarchyEntitysOwnEquityInstruments Monetary, duration, credit documentation The amount of transfers of the entity’s own equity instruments into Level 3 of the fair value hierarchy. [Refer: Classes of entity’s own equity instruments [domain]; Level 3 of fair value hierarchy [member]] IFRS 13.93 e (iv) Disclosure
ifrs-full TransfersIntoLevel3OfFairValueHierarchyLiabilities Monetary, duration, credit label Transfers into Level 3 of fair value hierarchy, liabilities IFRS 13.93 e (iv) Disclosure
ifrs-full TransfersIntoLevel3OfFairValueHierarchyLiabilities Monetary, duration, credit documentation The amount of transfers of liabilities into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]] IFRS 13.93 e (iv) Disclosure
ifrs-full TransfersOfCumulativeGainLossWithinEquity Monetary, duration label Transfers of cumulative gain (loss) within equity when changes in liability’s credit risk are presented in other comprehensive income IFRS 7.10 c Disclosure
ifrs-full TransfersOfCumulativeGainLossWithinEquity Monetary, duration documentation The amount of transfers within equity of the cumulative gain (loss) on financial liabilities designated as at fair value through profit or loss for which changes in the liability’s credit risk are presented in other comprehensive income. [Refer: Financial liabilities at fair value through profit or loss] IFRS 7.10 c Disclosure
ifrs-full TransfersOfResearchAndDevelopmentFromEntityRelatedPartyTransactions Monetary, duration label Transfers of research and development from entity, related party transactions IAS 24.21 e Example
ifrs-full TransfersOfResearchAndDevelopmentFromEntityRelatedPartyTransactions Monetary, duration 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]] IAS 24.21 e Example
ifrs-full TransfersOfResearchAndDevelopmentFromEntityRelatedPartyTransactions Monetary, duration documentation The amount of transfers of research and development from the entity in related party transactions. [Refer: Total for all related parties [member]] IAS 24.21 e Example
ifrs-full TransfersOfResearchAndDevelopmentToEntityRelatedPartyTransactions Monetary, duration label Transfers of research and development to entity, related party transactions IAS 24.21 e Example
ifrs-full TransfersOfResearchAndDevelopmentToEntityRelatedPartyTransactions Monetary, duration 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]] IAS 24.21 e Example
ifrs-full TransfersOfResearchAndDevelopmentToEntityRelatedPartyTransactions Monetary, duration documentation The amount of transfers of research and development to the entity in related party transactions. [Refer: Total for all related parties [member]] IAS 24.21 e Example
ifrs-full TransfersOutOfLevel1IntoLevel2OfFairValueHierarchyAssets Monetary, duration label Transfers out of Level 1 into Level 2 of fair value hierarchy, assets held at end of reporting period IFRS 13.93 c Disclosure
ifrs-full TransfersOutOfLevel1IntoLevel2OfFairValueHierarchyAssets Monetary, duration 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]] IFRS 13.93 c Disclosure
ifrs-full TransfersOutOfLevel1IntoLevel2OfFairValueHierarchyAssets Monetary, duration documentation The amount of transfers out of Level 1 and into Level 2 of the fair value hierarchy of assets held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] IFRS 13.93 c Disclosure
ifrs-full TransfersOutOfLevel1IntoLevel2OfFairValueHierarchyEntitysOwnEquityInstruments Monetary, duration label Transfers out of Level 1 into Level 2 of fair value hierarchy, entity’s own equity instruments held at end of reporting period IFRS 13.93 c Disclosure
ifrs-full TransfersOutOfLevel1IntoLevel2OfFairValueHierarchyEntitysOwnEquityInstruments Monetary, duration 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]] IFRS 13.93 c Disclosure
ifrs-full TransfersOutOfLevel1IntoLevel2OfFairValueHierarchyEntitysOwnEquityInstruments Monetary, duration documentation The amount of transfers out of Level 1 and into Level 2 of the fair value hierarchy of the entity’s own equity instruments held at the end of the reporting period. [Refer: Classes of entity’s own equity instruments [domain]; Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] IFRS 13.93 c Disclosure
ifrs-full TransfersOutOfLevel1IntoLevel2OfFairValueHierarchyLiabilities Monetary, duration label Transfers out of Level 1 into Level 2 of fair value hierarchy, liabilities held at end of reporting period IFRS 13.93 c Disclosure
ifrs-full TransfersOutOfLevel1IntoLevel2OfFairValueHierarchyLiabilities Monetary, duration 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]] IFRS 13.93 c Disclosure
ifrs-full TransfersOutOfLevel1IntoLevel2OfFairValueHierarchyLiabilities Monetary, duration documentation The amount of transfers out of Level 1 and into Level 2 of the fair value hierarchy of liabilities held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] IFRS 13.93 c Disclosure
ifrs-full TransfersOutOfLevel2IntoLevel1OfFairValueHierarchyAssets Monetary, duration label Transfers out of Level 2 into Level 1 of fair value hierarchy, assets held at end of reporting period IFRS 13.93 c Disclosure
ifrs-full TransfersOutOfLevel2IntoLevel1OfFairValueHierarchyAssets Monetary, duration 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]] IFRS 13.93 c Disclosure
ifrs-full TransfersOutOfLevel2IntoLevel1OfFairValueHierarchyAssets Monetary, duration documentation The amount of transfers out of Level 2 and into Level 1 of the fair value hierarchy of assets held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] IFRS 13.93 c Disclosure
ifrs-full TransfersOutOfLevel2IntoLevel1OfFairValueHierarchyEntitysOwnEquityInstruments Monetary, duration label Transfers out of Level 2 into Level 1 of fair value hierarchy, entity’s own equity instruments held at end of reporting period IFRS 13.93 c Disclosure
ifrs-full TransfersOutOfLevel2IntoLevel1OfFairValueHierarchyEntitysOwnEquityInstruments Monetary, duration 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]] IFRS 13.93 c Disclosure
ifrs-full TransfersOutOfLevel2IntoLevel1OfFairValueHierarchyEntitysOwnEquityInstruments Monetary, duration documentation The amount of any transfers out of Level 2 and into Level 1 of the fair value hierarchy of the entity’s own equity instruments held at the end of the reporting period. [Refer: Classes of entity’s own equity instruments [domain]; Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] IFRS 13.93 c Disclosure
ifrs-full TransfersOutOfLevel2IntoLevel1OfFairValueHierarchyLiabilities Monetary, duration label Transfers out of Level 2 into Level 1 of fair value hierarchy, liabilities held at end of reporting period IFRS 13.93 c Disclosure
ifrs-full TransfersOutOfLevel2IntoLevel1OfFairValueHierarchyLiabilities Monetary, duration 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]] IFRS 13.93 c Disclosure
ifrs-full TransfersOutOfLevel2IntoLevel1OfFairValueHierarchyLiabilities Monetary, duration documentation The amount of transfers out of Level 2 and into Level 1 of the fair value hierarchy of liabilities held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] IFRS 13.93 c Disclosure
ifrs-full TransfersOutOfLevel3OfFairValueHierarchyAssets (Monetary), duration, credit label Transfers out of Level 3 of fair value hierarchy, assets IFRS 13.93 e (iv) Disclosure
ifrs-full TransfersOutOfLevel3OfFairValueHierarchyAssets (Monetary), duration, credit negatedLabel Transfers out of Level 3 of fair value hierarchy, assets IFRS 13.93 e (iv) Disclosure
ifrs-full TransfersOutOfLevel3OfFairValueHierarchyAssets (Monetary), duration, credit documentation The amount of transfers of assets out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]] IFRS 13.93 e (iv) Disclosure
ifrs-full TransfersOutOfLevel3OfFairValueHierarchyEntitysOwnEquityInstruments (Monetary), duration, debit label Transfers out of Level 3 of fair value hierarchy, entity’s own equity instruments IFRS 13.93 e (iv) Disclosure
ifrs-full TransfersOutOfLevel3OfFairValueHierarchyEntitysOwnEquityInstruments (Monetary), duration, debit negatedLabel Transfers out of Level 3 of fair value hierarchy, entity’s own equity instruments IFRS 13.93 e (iv) Disclosure
ifrs-full TransfersOutOfLevel3OfFairValueHierarchyEntitysOwnEquityInstruments (Monetary), duration, debit documentation The amount of transfers of the entity’s own equity instruments out of Level 3 of the fair value hierarchy. [Refer: Classes of entity’s own equity instruments [domain]; Level 3 of fair value hierarchy [member]] IFRS 13.93 e (iv) Disclosure
ifrs-full TransfersOutOfLevel3OfFairValueHierarchyLiabilities (Monetary), duration, debit label Transfers out of Level 3 of fair value hierarchy, liabilities IFRS 13.93 e (iv) Disclosure
ifrs-full TransfersOutOfLevel3OfFairValueHierarchyLiabilities (Monetary), duration, debit negatedLabel Transfers out of Level 3 of fair value hierarchy, liabilities IFRS 13.93 e (iv) Disclosure
ifrs-full TransfersOutOfLevel3OfFairValueHierarchyLiabilities (Monetary), duration, debit documentation The amount of transfers of liabilities out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]] IFRS 13.93 e (iv) Disclosure
ifrs-full TransfersUnderFinanceAgreementsFromEntityRelatedPartyTransactions Monetary, duration label Transfers under finance agreements from entity, related party transactions IAS 24.21 g Example
ifrs-full TransfersUnderFinanceAgreementsFromEntityRelatedPartyTransactions Monetary, duration 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]] IAS 24.21 g Example
ifrs-full TransfersUnderFinanceAgreementsFromEntityRelatedPartyTransactions Monetary, duration documentation The amount of transfers under finance agreements from the entity in related party transactions, including loans and equity contributions in cash or in kind. [Refer: Total for all related parties [member]] IAS 24.21 g Example
ifrs-full TransfersUnderFinanceAgreementsToEntityRelatedPartyTransactions Monetary, duration label Transfers under finance agreements to entity, related party transactions IAS 24.21 g Example
ifrs-full TransfersUnderFinanceAgreementsToEntityRelatedPartyTransactions Monetary, duration 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]] IAS 24.21 g Example
ifrs-full TransfersUnderFinanceAgreementsToEntityRelatedPartyTransactions Monetary, duration documentation The amount of transfers under finance agreements to the entity in related party transactions, including loans and equity contributions in cash or in kind. [Refer: Total for all related parties [member]] IAS 24.21 g Example
ifrs-full TransfersUnderLicenseAgreementsFromEntityRelatedPartyTransactions Monetary, duration label Transfers under licence agreements from entity, related party transactions IAS 24.21 f Example
ifrs-full TransfersUnderLicenseAgreementsFromEntityRelatedPartyTransactions Monetary, duration 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]] IAS 24.21 f Example
ifrs-full TransfersUnderLicenseAgreementsFromEntityRelatedPartyTransactions Monetary, duration documentation The amount of transfers under licence agreements from the entity in related party transactions. [Refer: Total for all related parties [member]] IAS 24.21 f Example
ifrs-full TransfersUnderLicenseAgreementsToEntityRelatedPartyTransactions Monetary, duration label Transfers under licence agreements to entity, related party transactions IAS 24.21 f Example
ifrs-full TransfersUnderLicenseAgreementsToEntityRelatedPartyTransactions Monetary, duration 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]] IAS 24.21 f Example
ifrs-full TransfersUnderLicenseAgreementsToEntityRelatedPartyTransactions Monetary, duration documentation The amount of transfers under licence agreements to the entity in related party transactions. [Refer: Total for all related parties [member]] IAS 24.21 f Example
ifrs-full TransportationExpense Monetary, duration, debit label Transportation expense IAS 1.112 c Common practice
ifrs-full TransportationExpense Monetary, duration, debit documentation The amount of expense arising from transportation services. IAS 1.112 c Common practice
ifrs-full TravelExpense Monetary, duration, debit label Travel expense IAS 1.112 c Common practice
ifrs-full TravelExpense Monetary, duration, debit documentation The amount of expense arising from travel. IAS 1.112 c Common practice
ifrs-full TreasuryShares (Monetary), instant, debit label Treasury shares IAS 1.78 e Example, IAS 32.34 Disclosure
ifrs-full TreasuryShares (Monetary), instant, debit negatedLabel Treasury shares IAS 1.78 e Example, IAS 32.34 Disclosure
ifrs-full TreasuryShares (Monetary), instant, debit documentation An entity’s own equity instruments, held by the entity or other members of the consolidated group. IAS 1.78 e Example, IAS 32.34 Disclosure
ifrs-full TreasurySharesMember Member label Treasury shares [member] IAS 1.106 Disclosure
ifrs-full TreasurySharesMember Member documentation This member stands for the entity’s own equity instruments, held by the entity or other members of the consolidated group. IAS 1.106 Disclosure
ifrs-full TwelvemonthExpectedCreditLossesMember Member label 12-month expected credit losses [member] IFRS 7.35H a Disclosure, IFRS 7.35M a Disclosure
ifrs-full TwelvemonthExpectedCreditLossesMember Member documentation This member stands for the portion of lifetime expected credit losses that represent the expected credit losses that result from default events on a financial instrument that are possible within the 12 months after the reporting date. [Refer: Type of measurement of expected credit losses [domain]; Lifetime expected credit losses [member]] IFRS 7.35H a Disclosure, IFRS 7.35M a Disclosure
ifrs-full TwoYearsBeforeReportingYearMember Member label Two years before reporting year [member] IFRS 17.130 Disclosure
ifrs-full TwoYearsBeforeReportingYearMember Member documentation This member stands for a year that ended two years before the end of the reporting year. IFRS 17.130 Disclosure
ifrs-full TypeOfMeasurementOfExpectedCreditLossesAxis Axis label Type of measurement of expected credit losses [axis] IFRS 7.35H Disclosure, IFRS 7.35M Disclosure
ifrs-full TypeOfMeasurementOfExpectedCreditLossesAxis Axis 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 7.35H Disclosure, IFRS 7.35M Disclosure
ifrs-full TypeOfMeasurementOfExpectedCreditLossesDomain Domain [default] label Type of measurement of expected credit losses [domain] IFRS 7.35H Disclosure, IFRS 7.35M Disclosure
ifrs-full TypeOfMeasurementOfExpectedCreditLossesDomain Domain [default] documentation This member stands for all types of measurement of expected credit losses. Expected credit losses are the weighted average of credit losses with the respective risks of a default occurring as the weights. This member also represents the standard value for the “Type of measurement of expected credit losses” axis if no other member is used. IFRS 7.35H Disclosure, IFRS 7.35M Disclosure
ifrs-full TypesOfAntidilutiveInstrumentsAxis Axis label Types of antidilutive instruments [axis] IAS 33.70 c Disclosure
ifrs-full TypesOfAntidilutiveInstrumentsAxis Axis 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. IAS 33.70 c Disclosure
ifrs-full TypesOfAntidilutiveInstrumentsDomain Domain [default] label Types of antidilutive instruments [domain] IAS 33.70 c Disclosure
ifrs-full TypesOfAntidilutiveInstrumentsDomain Domain [default] documentation This member stands for antidilutive instruments. Instruments are antidilutive when their conversion to ordinary shares would increase earnings per share or decrease loss per share from continuing operations. The calculation of diluted earnings per share does not assume conversion, exercise, or other issue of potential ordinary shares that would have an antidilutive effect on earnings per share. It also represents the standard value for the “Types of antidilutive instruments” axis if no other member is used. IAS 33.70 c Disclosure
ifrs-full TypesOfContractsAxis Axis label Types of contracts [axis] IFRS 15.B89 d Example, IFRS 17.96 a Example
ifrs-full TypesOfContractsAxis Axis 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 15.B89 d Example, IFRS 17.96 a Example
ifrs-full TypesOfContractsDomain Domain [default] label Types of contracts [domain] IFRS 15.B89 d Example, IFRS 17.96 a Example
ifrs-full TypesOfContractsDomain Domain [default] documentation This member stands for all types of contracts with customers. It also represents the standard value for the “Types of contracts” axis if no other member is used. IFRS 15.B89 d Example, IFRS 17.96 a Example
ifrs-full TypesOfCustomersAxis Axis label Types of customers [axis] IFRS 15.B89 c Example
ifrs-full TypesOfCustomersAxis Axis 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 15.B89 c Example
ifrs-full TypesOfCustomersDomain Domain [default] label Types of customers [domain] IFRS 15.B89 c Example
ifrs-full TypesOfCustomersDomain Domain [default] documentation This member stands for all types of customers. It also represents the standard value for the “Types of customers” axis if no other member is used. IFRS 15.B89 c Example
ifrs-full TypesOfFinancialAssetsAxis Axis label Types of financial assets [axis] IFRS 7.B51 Disclosure, IFRS 7.B52 Disclosure
ifrs-full TypesOfFinancialAssetsAxis Axis 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 7.B51 Disclosure, IFRS 7.B52 Disclosure
ifrs-full TypesOfFinancialAssetsDomain Domain [default] label Types of financial assets [domain] IFRS 7.B51 Disclosure, IFRS 7.B52 Disclosure
ifrs-full TypesOfFinancialAssetsDomain Domain [default] documentation This member stands for aggregated types of financial assets. It also represents the standard value for the “Types of financial assets” axis if no other member is used. [Refer: Financial assets] IFRS 7.B51 Disclosure, IFRS 7.B52 Disclosure
ifrs-full TypesOfFinancialLiabilitiesAxis Axis label Types of financial liabilities [axis] IFRS 7.B51 Disclosure, IFRS 7.B52 Disclosure
ifrs-full TypesOfFinancialLiabilitiesAxis Axis 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 7.B51 Disclosure, IFRS 7.B52 Disclosure
ifrs-full TypesOfFinancialLiabilitiesDomain Domain [default] label Types of financial liabilities [domain] IFRS 7.B51 Disclosure, IFRS 7.B52 Disclosure
ifrs-full TypesOfFinancialLiabilitiesDomain Domain [default] documentation This member stands for aggregated types of financial liabilities. It also represents the standard value for the “Types of financial liabilities” axis if no other member is used. [Refer: Financial assets] IFRS 7.B51 Disclosure, IFRS 7.B52 Disclosure
ifrs-full TypesOfHedgesAxis Axis label Types of hedges [axis] IFRS 7.24A Disclosure, IFRS 7.24B Disclosure, IFRS 7.24C Disclosure
ifrs-full TypesOfHedgesAxis Axis 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 7.24A Disclosure, IFRS 7.24B Disclosure, IFRS 7.24C Disclosure
ifrs-full TypesOfHedgesDomain Domain [default] label Types of hedges [domain] IFRS 7.24A Disclosure, IFRS 7.24B Disclosure, IFRS 7.24C Disclosure
ifrs-full TypesOfHedgesDomain Domain [default] documentation This member stands for all types of hedges. It also represents the standard value for the “Types of hedges” axis if no other member is used. IFRS 7.24A Disclosure, IFRS 7.24B Disclosure, IFRS 7.24C Disclosure
ifrs-full TypesOfInterestRatesAxis Axis label Types of interest rates [axis] IFRS 7.39 Common practice
ifrs-full TypesOfInterestRatesAxis Axis 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 7.39 Common practice
ifrs-full TypesOfInterestRatesDomain Domain [default] label Types of interest rates [domain] IFRS 7.39 Common practice
ifrs-full TypesOfInterestRatesDomain Domain [default] documentation This member stands for all types of interest rates. It also represents the standard value for the “Types of interest rates” axis if no other member is used. [Refer: Interest rate risk [member]] IFRS 7.39 Common practice
ifrs-full TypesOfInvestmentPropertyAxis Axis label Types of investment property [axis] IAS 1.112 c Common practice
ifrs-full TypesOfInvestmentPropertyAxis Axis 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. IAS 1.112 c Common practice
ifrs-full TypesOfInvestmentPropertyDomain Domain [default] label Types of investment property [domain] IAS 1.112 c Common practice
ifrs-full TypesOfInvestmentPropertyDomain Domain [default] documentation This member stands for the standard value for the “Types of investment property” axis if no other member is used. IAS 1.112 c Common practice
ifrs-full TypesOfNoncurrentLiabilitiesWithCovenantsAxis Axis label Types of non-current liabilities with covenants [axis] IAS 1.76ZA Disclosure
ifrs-full TypesOfNoncurrentLiabilitiesWithCovenantsAxis Axis 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. This axis shall be used to represent separately disclosed non-current liabilities or groups of non-current liabilities with covenants in the scope of IAS 1.76ZA. IAS 1.76ZA Disclosure
ifrs-full TypesOfNoncurrentLiabilitiesWithCovenantsDomain Domain [default] label Types of non-current liabilities with covenants [domain] IAS 1.76ZA Disclosure
ifrs-full TypesOfNoncurrentLiabilitiesWithCovenantsDomain Domain [default] documentation This member stands for the total non-current liabilities with covenants for which the entity’s right to defer settlement is subject to the entity complying with covenants within twelve months after the reporting period. It also represents the standard value for the “Types of non-current liabilities with covenants” axis if no other member is used. IAS 1.76ZA Disclosure
ifrs-full TypesOfRateregulatedActivitiesAxis Axis label Types of rate-regulated activities [axis] IFRS 14.30 Disclosure, IFRS 14.33 Disclosure
ifrs-full TypesOfRateregulatedActivitiesAxis Axis 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 14.30 Disclosure, IFRS 14.33 Disclosure
ifrs-full TypesOfRateregulatedActivitiesDomain Domain [default] label Types of rate-regulated activities [domain] IFRS 14.30 Disclosure, IFRS 14.33 Disclosure
ifrs-full TypesOfRateregulatedActivitiesDomain Domain [default] documentation This member stands for an entity’s activities that are subject to rate regulation. It also represents the standard value for the “Types of rate-regulated activities” axis if no other member is used. IFRS 14.30 Disclosure, IFRS 14.33 Disclosure
ifrs-full TypesOfRisksAxis Axis label Types of risks [axis] Effective 2025-01-01 IAS 21.A19 f Disclosure, IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a Disclosure, IFRS 7.21C Disclosure, IFRS 7.33 Disclosure, IFRS 7.34 Disclosure
ifrs-full TypesOfRisksAxis Axis 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. Effective 2025-01-01 IAS 21.A19 f Disclosure, IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a Disclosure, IFRS 7.21C Disclosure, IFRS 7.33 Disclosure, IFRS 7.34 Disclosure
ifrs-full TypesOfRisksDomain Domain [default] label Types of risks [domain] Effective 2025-01-01 IAS 21.A19 f Disclosure, IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a Disclosure, IFRS 7.21C Disclosure, IFRS 7.33 Disclosure, IFRS 7.34 Disclosure
ifrs-full TypesOfRisksDomain Domain [default] documentation This member stands for all types of risks. It also represents the standard value for the “Types of risks” axis if no other member is used. Effective 2025-01-01 IAS 21.A19 f Disclosure, IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a Disclosure, IFRS 7.21C Disclosure, IFRS 7.33 Disclosure, IFRS 7.34 Disclosure
ifrs-full TypesOfSharebasedPaymentArrangementsAxis Axis label Types of share-based payment arrangements [axis] IFRS 2.45 Disclosure
ifrs-full TypesOfSharebasedPaymentArrangementsAxis Axis 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 2.45 Disclosure
ifrs-full TypesOfSharebasedPaymentArrangementsDomain Domain [default] label Types of share-based payment arrangements [domain] IFRS 2.45 Disclosure
ifrs-full TypesOfSharebasedPaymentArrangementsDomain Domain [default] documentation This member stands for an agreement between the entity or another group entity or any shareholder of the group entity and another party (including an employee) that entitles the other party to receive (a) cash or other assets of the entity for amounts that are based on the price (or value) of equity instruments (including shares or share options) of the entity or another group entity; or (b) equity instruments (including shares or share options) of the entity or another group entity, provided that the specified vesting conditions, if any, are met. It also represents the standard value for the “Types of share-based payment arrangements” axis if no other member is used. IFRS 2.45 Disclosure
ifrs-full UMTSLicencesMember Member label UMTS licences [member] IAS 38.119 Common practice
ifrs-full UMTSLicencesMember Member documentation This member stands for Universal Mobile Telecommunications System licenses. [Refer: Licences and franchises] IAS 38.119 Common practice
ifrs-full UnadjustedComparativeInformationHasBeenPreparedOnDifferentBasis True/False label Unadjusted comparative information has been prepared on different basis IAS 16.80A Disclosure, IAS 27.18I Disclosure, IAS 38.130I Disclosure, IFRS 10.C6B Disclosure, IFRS 11.C13B Disclosure, IFRS 17.C27 Disclosure
ifrs-full UnadjustedComparativeInformationHasBeenPreparedOnDifferentBasis True/False 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. IAS 16.80A Disclosure, IAS 27.18I Disclosure, IAS 38.130I Disclosure, IFRS 10.C6B Disclosure, IFRS 11.C13B Disclosure, IFRS 17.C27 Disclosure
ifrs-full UnadjustedComparativeInformationHasBeenPreparedOnDifferentBasis True/False documentation Indicates (true false) whether the unadjusted comparative information in the financial statements has been prepared on a different basis. IAS 16.80A Disclosure, IAS 27.18I Disclosure, IAS 38.130I Disclosure, IFRS 10.C6B Disclosure, IFRS 11.C13B Disclosure, IFRS 17.C27 Disclosure
ifrs-full UnallocatedAmountsMember Member label Unallocated amounts [member] IFRS 8.28 Example, IFRS 8.IG4 Example
ifrs-full UnallocatedAmountsMember Member documentation This member stands for items that have not been allocated to operating segments. IFRS 8.28 Example, IFRS 8.IG4 Example
ifrs-full UnallocatedGoodwill Monetary, instant, debit label Unallocated goodwill IAS 36.133 Disclosure
ifrs-full UnallocatedGoodwill Monetary, instant, debit documentation The amount of goodwill acquired in a business combination that has not been allocated to a cash-generating unit (group of units). [Refer: Goodwill; Total for all cash-generating units [member]; Total for all business combinations [member]] IAS 36.133 Disclosure
ifrs-full UnconsolidatedStructuredEntitiesAxis Axis label Unconsolidated structured entities [axis] IFRS 12.B4 e Disclosure
ifrs-full UnconsolidatedStructuredEntitiesAxis Axis 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 12.B4 e Disclosure
ifrs-full UnconsolidatedStructuredEntitiesControlledByInvestmentEntityAxis Axis label Unconsolidated structured entities controlled by investment entity [axis] IFRS 12.19F Disclosure
ifrs-full UnconsolidatedStructuredEntitiesControlledByInvestmentEntityAxis Axis 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 12.19F Disclosure
ifrs-full UnconsolidatedStructuredEntitiesControlledByInvestmentEntityDomain Domain [default] label Unconsolidated structured entities controlled by investment entity [domain] IFRS 12.19F Disclosure
ifrs-full UnconsolidatedStructuredEntitiesControlledByInvestmentEntityDomain Domain [default] documentation This member stands for unconsolidated structured entities controlled by an investment entity. It also represents the standard value for the “Unconsolidated structured entities controlled by investment entity” axis if no other member is used. [Refer: Disclosure of investment entities [text block]; Total for all unconsolidated structured entities [member]] IFRS 12.19F Disclosure
ifrs-full UnconsolidatedStructuredEntitiesDomain Domain [default] label Unconsolidated structured entities [domain] IFRS 12.B4 e Disclosure
ifrs-full UnconsolidatedStructuredEntitiesDomain Domain [default] documentation This member stands for the standard value for the “Unconsolidated structured entities” axis if no other member is used. IFRS 12.B4 e Disclosure
ifrs-full UnconsolidatedStructuredEntitiesMember Member label Total for all unconsolidated structured entities [member] IFRS 12.B4 e Disclosure
ifrs-full UnconsolidatedStructuredEntitiesMember Member documentation This member stands for unconsolidated structured entities. A structured entity is an entity that has been designed so that voting or similar rights are not the dominant factor in deciding who controls the entity, such as when any voting rights relate to administrative tasks only and the relevant activities are directed by means of contractual arrangements. [Refer: Consolidated [member]] IFRS 12.B4 e Disclosure
ifrs-full UnconsolidatedSubsidiariesAxis Axis label Unconsolidated subsidiaries [axis] IFRS 12.19B Disclosure
ifrs-full UnconsolidatedSubsidiariesAxis Axis 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 12.19B Disclosure
ifrs-full UnconsolidatedSubsidiariesControlledBySubsidiariesOfInvestmentEntityMember Member label Unconsolidated subsidiaries controlled by subsidiaries of investment entity [member] IFRS 12.19C Disclosure
ifrs-full UnconsolidatedSubsidiariesControlledBySubsidiariesOfInvestmentEntityMember Member documentation This member stands for unconsolidated subsidiaries controlled by subsidiaries of the investment entity. [Refer: Disclosure of investment entities [text block]; Total for all subsidiaries [member]] IFRS 12.19C Disclosure
ifrs-full UnconsolidatedSubsidiariesDomain Domain [default] label Unconsolidated subsidiaries [domain] IFRS 12.19B Disclosure
ifrs-full UnconsolidatedSubsidiariesDomain Domain [default] documentation This member stands for the standard value for the “Unconsolidated subsidiaries” axis if no other member is used. IFRS 12.19B Disclosure
ifrs-full UnconsolidatedSubsidiariesMember Member label Unconsolidated subsidiaries [member] IFRS 12.19B Disclosure
ifrs-full UnconsolidatedSubsidiariesMember Member documentation This member stands for unconsolidated subsidiaries. [Refer: Total for all subsidiaries [member]] IFRS 12.19B Disclosure
ifrs-full UnconsolidatedSubsidiariesThatInvestmentEntityControlsDirectlyMember Member label Unconsolidated subsidiaries that investment entity controls directly [member] IFRS 12.19B Disclosure
ifrs-full UnconsolidatedSubsidiariesThatInvestmentEntityControlsDirectlyMember Member documentation This member stands for unconsolidated subsidiaries that the investment entity controls directly. [Refer: Disclosure of investment entities [text block]; Total for all subsidiaries [member]] IFRS 12.19B Disclosure
ifrs-full UndatedSubordinatedLiabilities Monetary, instant, credit label Undated subordinated liabilities IAS 1.112 c Common practice
ifrs-full UndatedSubordinatedLiabilities Monetary, instant, credit documentation The amount of subordinated liabilities that do not have a specified repayment date. [Refer: Subordinated liabilities] IAS 1.112 c Common practice
ifrs-full UnderlyingEquityInstrumentAndDepositaryReceiptsAxis Axis label Underlying equity instrument and depositary receipts [axis] IAS 1.112 c Common practice
ifrs-full UnderlyingEquityInstrumentAndDepositaryReceiptsAxis Axis 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. IAS 1.112 c Common practice
ifrs-full UnderlyingEquityInstrumentAndDepositaryReceiptsDomain Domain [default] label Underlying equity instrument and depositary receipts [domain] IAS 1.112 c Common practice
ifrs-full UnderlyingEquityInstrumentAndDepositaryReceiptsDomain Domain [default] documentation This member stands for the standard value for the “Underlying equity instrument and depositary receipts” axis if no other member is used. IAS 1.112 c Common practice
ifrs-full UndiscountedCashOutflowRequiredToRepurchaseDerecognisedFinancialAssets Monetary, instant, credit label Undiscounted cash outflow required to repurchase derecognised financial assets IFRS 7.42E d Disclosure
ifrs-full UndiscountedCashOutflowRequiredToRepurchaseDerecognisedFinancialAssets Monetary, instant, credit documentation 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 7.42E d Disclosure
ifrs-full UndiscountedExpectedCreditLossesAtInitialRecognitionOnPurchasedOrOriginatedCreditimpairedFinancialAssetsInitiallyRecognised Monetary, duration, credit label Undiscounted expected credit losses at initial recognition on purchased or originated credit-impaired financial assets initially recognised IFRS 7.35H c Disclosure
ifrs-full UndiscountedExpectedCreditLossesAtInitialRecognitionOnPurchasedOrOriginatedCreditimpairedFinancialAssetsInitiallyRecognised Monetary, duration, credit documentation The amount of undiscounted expected credit losses at initial recognition on financial assets initially recognised during the reporting period as purchased or originated credit-impaired. IFRS 7.35H c Disclosure
ifrs-full UndiscountedFinanceLeasePaymentsToBeReceived Monetary, instant, debit label Undiscounted finance lease payments to be received IFRS 16.94 Disclosure
ifrs-full UndiscountedFinanceLeasePaymentsToBeReceived Monetary, instant, debit documentation The amount of undiscounted finance lease payments to be received. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset. IFRS 16.94 Disclosure
ifrs-full UndiscountedOperatingLeasePaymentsToBeReceived Monetary, instant, debit label Undiscounted operating lease payments to be received IFRS 16.97 Disclosure
ifrs-full UndiscountedOperatingLeasePaymentsToBeReceived Monetary, instant, debit documentation The amount of undiscounted operating lease payments to be received. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. IFRS 16.97 Disclosure
ifrs-full UndrawnBorrowingFacilities Monetary, instant, credit label Undrawn borrowing facilities IAS 7.50 a Example
ifrs-full UndrawnBorrowingFacilities Monetary, instant, credit documentation The amount of undrawn borrowing facilities that may be available for future operating activities and to settle capital commitments. [Refer: Capital commitments] IAS 7.50 a Example
ifrs-full UnearnedFinanceIncomeRelatingToFinanceLeasePaymentsReceivable (Monetary), instant, credit label Unearned finance income relating to finance lease payments receivable IFRS 16.94 Disclosure
ifrs-full UnearnedFinanceIncomeRelatingToFinanceLeasePaymentsReceivable (Monetary), instant, credit negatedLabel Unearned finance income relating to finance lease payments receivable IFRS 16.94 Disclosure
ifrs-full UnearnedFinanceIncomeRelatingToFinanceLeasePaymentsReceivable (Monetary), instant, credit documentation The amount of unearned finance income relating to the finance lease payments receivable. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset. [Refer: Finance income] IFRS 16.94 Disclosure
ifrs-full UnitsOfProductionMethodMember Member label Units of production method [member] IAS 16.73 b Disclosure, IAS 38.118 b Disclosure, IAS 40.79 a Disclosure, IAS 41.54 d Disclosure
ifrs-full UnitsOfProductionMethodMember Member documentation This member stands for the units of production method of depreciation or amortisation. IAS 16.73 b Disclosure, IAS 38.118 b Disclosure, IAS 40.79 a Disclosure, IAS 41.54 d Disclosure
ifrs-full UnobservableInputsAxis Axis label Unobservable inputs [axis] IFRS 13.93 d Disclosure, IFRS 13.93 h Common practice
ifrs-full UnobservableInputsAxis Axis 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 13.93 d Disclosure, IFRS 13.93 h Common practice
ifrs-full UnobservableInputsDomain Domain [default] label Unobservable inputs [domain] IFRS 13.93 d Disclosure, IFRS 13.93 h Common practice
ifrs-full UnobservableInputsDomain Domain [default] documentation This member stands for all the unobservable inputs. It also represents the standard value for the “Unobservable inputs” axis if no other member is used. IFRS 13.93 d Disclosure, IFRS 13.93 h Common practice
ifrs-full UnratedCreditExposures Monetary, instant label Unrated credit exposures Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG24 c Example
ifrs-full UnratedCreditExposures Monetary, instant commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG24 c Example
ifrs-full UnratedCreditExposures Monetary, instant documentation The amount of credit exposure that has not been rated by external rating agencies. [Refer: Credit exposure] Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG24 c Example
ifrs-full UnrealisedForeignExchangeGainsLossesMember Member label Unrealised foreign exchange gains (losses) [member] IAS 12.81 g Common practice
ifrs-full UnrealisedForeignExchangeGainsLossesMember Member documentation This member stands for gains (losses) resulting from changes in foreign exchange rates which have not yet been realised. IAS 12.81 g Common practice
ifrs-full UnrecognisedShareOfLossesOfAssociates Monetary, duration, debit label Unrecognised share of losses of associates IFRS 12.22 c Disclosure
ifrs-full UnrecognisedShareOfLossesOfAssociates Monetary, duration, debit documentation The amount of the unrecognised share of associates’ losses if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Total for all associates [member]] IFRS 12.22 c Disclosure
ifrs-full UnrecognisedShareOfLossesOfJointVentures Monetary, duration, debit label Unrecognised share of losses of joint ventures IFRS 12.22 c Disclosure
ifrs-full UnrecognisedShareOfLossesOfJointVentures Monetary, duration, debit documentation The amount of the unrecognised share of joint ventures’ losses if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Total for all joint ventures [member]] IFRS 12.22 c Disclosure
ifrs-full UnsecuredBankLoansReceived Monetary, instant, credit label Unsecured bank loans received IAS 1.112 c Common practice
ifrs-full UnsecuredBankLoansReceived Monetary, instant, credit documentation The amount of loans received from banks that have not been secured by collateral. [Refer: Loans received] IAS 1.112 c Common practice
ifrs-full UnusedProvisionReversedOtherProvisions (Monetary), duration, debit label Unused provision reversed, other provisions IAS 37.84 d Disclosure
ifrs-full UnusedProvisionReversedOtherProvisions (Monetary), duration, debit negatedLabel Unused provision reversed, other provisions IAS 37.84 d Disclosure
ifrs-full UnusedProvisionReversedOtherProvisions (Monetary), duration, debit documentation The amount reversed for unused other provisions. [Refer: Other provisions] IAS 37.84 d Disclosure
ifrs-full UnusedTaxCreditsForWhichNoDeferredTaxAssetRecognised Monetary, instant label Unused tax credits for which no deferred tax asset recognised IAS 12.81 e Disclosure
ifrs-full UnusedTaxCreditsForWhichNoDeferredTaxAssetRecognised Monetary, instant 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]] IAS 12.81 e Disclosure
ifrs-full UnusedTaxCreditsForWhichNoDeferredTaxAssetRecognised Monetary, instant documentation The amount of unused tax credits for which no deferred tax asset is recognised in the statement of financial position. [Refer: Unused tax credits [member]] IAS 12.81 e Disclosure
ifrs-full UnusedTaxCreditsMember Member label Unused tax credits [member] IAS 12.81 g Disclosure
ifrs-full UnusedTaxCreditsMember Member documentation This member stands for tax credits that have been received and are carried forward for use against future taxable profit. IAS 12.81 g Disclosure
ifrs-full UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised Monetary, instant label Unused tax losses for which no deferred tax asset recognised IAS 12.81 e Disclosure
ifrs-full UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised Monetary, instant 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]] IAS 12.81 e Disclosure
ifrs-full UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised Monetary, instant documentation The amount of unused tax losses for which no deferred tax asset is recognised in the statement of financial position. [Refer: Unused tax losses [member]] IAS 12.81 e Disclosure
ifrs-full UnusedTaxLossesMember Member label Unused tax losses [member] IAS 12.81 g Disclosure
ifrs-full UnusedTaxLossesMember Member documentation This member stands for tax losses that have been incurred and are carried forward for use against future taxable profit. IAS 12.81 g Disclosure
ifrs-full UsefulLifeMeasuredAsPeriodOfTimeBiologicalAssetsAtCost Duration label Useful life measured as period of time, biological assets, at cost IAS 41.54 e Disclosure
ifrs-full UsefulLifeMeasuredAsPeriodOfTimeBiologicalAssetsAtCost Duration documentation The useful life, measured as period of time, used for biological assets. [Refer: Biological assets] IAS 41.54 e Disclosure
ifrs-full UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill Duration label Useful life measured as period of time, intangible assets other than goodwill IAS 38.118 a Disclosure
ifrs-full UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill Duration documentation The useful life, measured as period of time, used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill] IAS 38.118 a Disclosure
ifrs-full UsefulLifeMeasuredAsPeriodOfTimeInvestmentPropertyCostModel Duration label Useful life measured as period of time, investment property, cost model IAS 40.79 b Disclosure
ifrs-full UsefulLifeMeasuredAsPeriodOfTimeInvestmentPropertyCostModel Duration documentation The useful life, measured as period of time, used for investment property. [Refer: Investment property] IAS 40.79 b Disclosure
ifrs-full UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment Duration label Useful life measured as period of time, property, plant and equipment IAS 16.73 c Disclosure
ifrs-full UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment Duration documentation The useful life, measured as period of time, used for property, plant and equipment. [Refer: Property, plant and equipment] IAS 16.73 c Disclosure
ifrs-full UsefulLifeMeasuredInProductionOrOtherSimilarUnitsBiologicalAssetsAtCost Decimal, duration label Useful life measured in production or other similar units, biological assets, at cost IAS 41.54 e Disclosure
ifrs-full UsefulLifeMeasuredInProductionOrOtherSimilarUnitsBiologicalAssetsAtCost Decimal, duration documentation The useful life, measured in production or other similar units, used for biological assets. [Refer: Biological assets] IAS 41.54 e Disclosure
ifrs-full UsefulLifeMeasuredInProductionOrOtherSimilarUnitsIntangibleAssetsOtherThanGoodwill Decimal, duration label Useful life measured in production or other similar units, intangible assets other than goodwill IAS 38.118 a Disclosure
ifrs-full UsefulLifeMeasuredInProductionOrOtherSimilarUnitsIntangibleAssetsOtherThanGoodwill Decimal, duration documentation The useful life, measured in production or other similar units, used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill] IAS 38.118 a Disclosure
ifrs-full UsefulLifeMeasuredInProductionOrOtherSimilarUnitsPropertyPlantAndEquipment Decimal, duration label Useful life measured in production or other similar units, property, plant and equipment IAS 16.73 c Disclosure
ifrs-full UsefulLifeMeasuredInProductionOrOtherSimilarUnitsPropertyPlantAndEquipment Decimal, duration documentation The useful life, measured in production or other similar units, used for property, plant and equipment. [Refer: Property, plant and equipment] IAS 16.73 c Disclosure
ifrs-full UtilisationAllowanceAccountForCreditLossesOfFinancialAssets (Monetary), duration, debit label Utilisation, allowance account for credit losses of financial assets Expired 2023-01-01 IFRS 7.16 Common practice
ifrs-full UtilisationAllowanceAccountForCreditLossesOfFinancialAssets (Monetary), duration, debit negatedLabel Utilisation, allowance account for credit losses of financial assets Expired 2023-01-01 IFRS 7.16 Common practice
ifrs-full UtilisationAllowanceAccountForCreditLossesOfFinancialAssets (Monetary), duration, debit commentaryGuidance This element should be used to tag non-restated comparative information only. Expired 2023-01-01 IFRS 7.16 Common practice
ifrs-full UtilisationAllowanceAccountForCreditLossesOfFinancialAssets (Monetary), duration, debit documentation The decrease in an allowance account for credit losses of financial assets resulting from the utilisation of the allowance. [Refer: Allowance account for credit losses of financial assets] Expired 2023-01-01 IFRS 7.16 Common practice
ifrs-full UtilitiesExpense Monetary, duration, debit label Utilities expense IAS 1.112 c Common practice
ifrs-full UtilitiesExpense Monetary, duration, debit documentation The amount of expense arising from purchased utilities. IAS 1.112 c Common practice
ifrs-full ValuationApproachDomain Domain label Valuation approach [domain] IAS 36.130 f (ii) Disclosure, IAS 36.134 e Disclosure, IFRS 13.93 d Disclosure
ifrs-full ValuationApproachDomain Domain documentation This member stands for the valuation approach used. IAS 36.130 f (ii) Disclosure, IAS 36.134 e Disclosure, IFRS 13.93 d Disclosure
ifrs-full ValuationTechniquesUsedInFairValueMeasurementAssets List label Valuation techniques used in fair value measurement, assets IFRS 13.93 d Disclosure
ifrs-full ValuationTechniquesUsedInFairValueMeasurementAssets List 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. IFRS 13.93 d Disclosure
ifrs-full ValuationTechniquesUsedInFairValueMeasurementAssets List documentation Indicates which valuation techniques are used for the fair value measurement of assets. IFRS 13.93 d Disclosure
ifrs-full ValuationTechniquesUsedInFairValueMeasurementAxis Axis label Valuation techniques used in fair value measurement [axis] IFRS 13.93 d Disclosure
ifrs-full ValuationTechniquesUsedInFairValueMeasurementAxis Axis 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 13.93 d Disclosure
ifrs-full ValuationTechniquesUsedInFairValueMeasurementDomain Domain [default] label Valuation techniques used in fair value measurement [domain] IFRS 13.93 d Disclosure
ifrs-full ValuationTechniquesUsedInFairValueMeasurementDomain Domain [default] documentation This member stands for valuation techniques used by the entity to measure fair value. It also represents the standard value for the “Valuation techniques used in fair value measurement” axis if no other member is used. [Refer: At fair value [member]] IFRS 13.93 d Disclosure
ifrs-full ValuationTechniquesUsedInFairValueMeasurementEntitysOwnEquityInstruments List label Valuation techniques used in fair value measurement, entity’s own equity instruments IFRS 13.93 d Disclosure
ifrs-full ValuationTechniquesUsedInFairValueMeasurementEntitysOwnEquityInstruments List 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. IFRS 13.93 d Disclosure
ifrs-full ValuationTechniquesUsedInFairValueMeasurementEntitysOwnEquityInstruments List documentation Indicates which valuation techniques are used for the fair value measurement of the entity’s own equity instruments. IFRS 13.93 d Disclosure
ifrs-full ValuationTechniquesUsedInFairValueMeasurementLiabilities List label Valuation techniques used in fair value measurement, liabilities IFRS 13.93 d Disclosure
ifrs-full ValuationTechniquesUsedInFairValueMeasurementLiabilities List 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. IFRS 13.93 d Disclosure
ifrs-full ValuationTechniquesUsedInFairValueMeasurementLiabilities List documentation Indicates which valuation techniques are used for the fair value measurement of liabilities. IFRS 13.93 d Disclosure
ifrs-full ValuationTechniquesUsedToMeasureFairValueLessCostsOfDisposal List label Valuation techniques used to measure fair value less costs of disposal IAS 36.130 f (ii) Disclosure, IAS 36.134 e Disclosure
ifrs-full ValuationTechniquesUsedToMeasureFairValueLessCostsOfDisposal List 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. IAS 36.130 f (ii) Disclosure, IAS 36.134 e Disclosure
ifrs-full ValuationTechniquesUsedToMeasureFairValueLessCostsOfDisposal List documentation Indicates which valuation techniques are used to measure fair value less costs of disposal for a cash-generating unit (group of units). IAS 36.130 f (ii) Disclosure, IAS 36.134 e Disclosure
ifrs-full ValueAddedTaxPayables Monetary, instant, credit label Value added tax payables IAS 1.78 Common practice
ifrs-full ValueAddedTaxPayables Monetary, instant, credit documentation The amount of payables related to a value added tax. IAS 1.78 Common practice
ifrs-full ValueAddedTaxReceivables Monetary, instant, debit label Value added tax receivables IAS 1.78 b Common practice
ifrs-full ValueAddedTaxReceivables Monetary, instant, debit documentation The amount of receivables related to a value added tax. IAS 1.78 b Common practice
ifrs-full ValueAtRisk Monetary, instant label Value at risk IFRS 7.41 Common practice
ifrs-full ValueAtRisk Monetary, instant 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]] IFRS 7.41 Common practice
ifrs-full ValueAtRisk Monetary, instant documentation The measure of a potential loss exposure as a result of future market movements, based on a specified confidence interval and measurement horizon. IFRS 7.41 Common practice
ifrs-full ValueInUseMember Member label Value in use [member] IAS 36.130 e Disclosure
ifrs-full ValueInUseMember Member documentation This member stands for the value in use. The value in use is the present value of the future cash flows expected to be derived from an asset or cash-generating unit. IAS 36.130 e Disclosure
ifrs-full ValueOfBusinessAcquiredMember Member label Value of business acquired [member] IAS 38.119 Common practice
ifrs-full ValueOfBusinessAcquiredMember Member documentation This member stands for a class of intangible assets representing the difference between (a) the fair value of the contractual insurance rights acquired and the insurance obligations assumed in a business combination; and (b) the amount of liability measured in accordance with the insurer’s accounting policies for insurance contracts that it issues. [Refer: Total for all business combinations [member]] IAS 38.119 Common practice
ifrs-full Vehicles Monetary, instant, debit label Vehicles IAS 16.37 Common practice
ifrs-full Vehicles Monetary, instant, debit totalLabel Total vehicles IAS 16.37 Common practice
ifrs-full Vehicles Monetary, instant, debit documentation The amount of property, plant and equipment representing vehicles used in the entity’s operations, specifically to include aircraft, motor vehicles and ships. [Refer: Property, plant and equipment] IAS 16.37 Common practice
ifrs-full VehiclesAbstract label Vehicles [abstract]
ifrs-full VehiclesMember Member label Vehicles [member] IAS 16.37 Common practice
ifrs-full VehiclesMember Member documentation This member stands for a class of property, plant and equipment representing vehicles used in the entity’s operations, specifically to include aircraft, motor vehicles and ships. [Refer: Property, plant and equipment] IAS 16.37 Common practice
ifrs-full VoluntaryChangesInAccountingPolicyAxis Axis label Voluntary changes in accounting policy [axis] IAS 8.29 Disclosure
ifrs-full VoluntaryChangesInAccountingPolicyAxis Axis 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. IAS 8.29 Disclosure
ifrs-full VoluntaryChangesInAccountingPolicyDomain Domain [default] label Voluntary changes in accounting policy [domain] IAS 8.29 Disclosure
ifrs-full VoluntaryChangesInAccountingPolicyDomain Domain [default] documentation This member stands for changes in accounting policy that result in the financial statements providing reliable and more relevant information about the effects of transactions, other events or conditions on the entity’s financial position, financial performance or cash flows. Early application of an IFRS is not considered a voluntary change in accounting policy. It also represents the standard value for the “Voluntary changes in accounting policy” axis if no other member is used. IAS 8.29 Disclosure
ifrs-full WagesAndSalaries Monetary, duration, debit label Wages and salaries IAS 19.9 Common practice
ifrs-full WagesAndSalaries Monetary, duration, debit documentation A class of employee benefits expense that represents wages and salaries. [Refer: Employee benefits expense] IAS 19.9 Common practice
ifrs-full WarrantLiability Monetary, instant, credit label Warrant liability IAS 1.55 Common practice
ifrs-full WarrantLiability Monetary, instant, credit documentation The amount of warrant liabilities. IAS 1.55 Common practice
ifrs-full WarrantReserve Monetary, instant, credit label Warrant reserve IAS 1.78 e Common practice
ifrs-full WarrantReserve Monetary, instant, credit documentation A component of equity resulting from issuing share purchase warrants, other than those resulting from share-based payment arrangements. [Refer: Reserve of share-based payments] IAS 1.78 e Common practice
ifrs-full WarrantReserveMember Member label Warrant reserve [member] IAS 1.108 Common practice
ifrs-full WarrantReserveMember Member documentation This member stands for a component of equity resulting from issuing share purchase warrants, other than those resulting from share-based payment arrangements. [Refer: Reserve of share-based payments [member]] IAS 1.108 Common practice
ifrs-full WarrantsMember Member label Warrants [member] IAS 33.70 c Common practice
ifrs-full WarrantsMember Member documentation This member stands for warrants. IAS 33.70 c Common practice
ifrs-full WarrantyContingentLiabilityMember Member label Warranty contingent liability [member] IAS 37.88 Example
ifrs-full WarrantyContingentLiabilityMember Member documentation This member stands for a contingent liability for estimated costs of making good under warranties for products sold. [Refer: Classes of contingent liabilities [domain]] IAS 37.88 Example
ifrs-full WarrantyProvision Monetary, instant, credit label Warranty provision IAS 37 – Example 1 Warranties Example, IAS 37.87 Example
ifrs-full WarrantyProvision Monetary, instant, credit totalLabel Total warranty provision IAS 37 – Example 1 Warranties Example, IAS 37.87 Example
ifrs-full WarrantyProvision Monetary, instant, credit documentation The amount of provision for estimated costs of making good under warranties for products sold. [Refer: Provisions] IAS 37 – Example 1 Warranties Example, IAS 37.87 Example
ifrs-full WarrantyProvisionAbstract label Warranty provision [abstract]
ifrs-full WarrantyProvisionMember Member label Warranty provision [member] IAS 37 – Example 1 Warranties Example, IAS 37.87 Example
ifrs-full WarrantyProvisionMember Member documentation This member stands for a provision for estimated costs of making good under warranties for products sold. [Refer: Classes of other provisions [domain]] IAS 37 – Example 1 Warranties Example, IAS 37.87 Example
ifrs-full WeightedAverageCostMember Member label Weighted average cost [member] IAS 2.36 a Disclosure
ifrs-full WeightedAverageCostMember Member documentation This member stands for the weighted average cost formula method of inventory measurement. IAS 2.36 a Disclosure
ifrs-full WeightedAverageCostOfCapitalMeasurementInputMember Member label Weighted average cost of capital, measurement input [member] IFRS 13.93 d Example, IFRS 13.IE63 Example
ifrs-full WeightedAverageCostOfCapitalMeasurementInputMember Member documentation This member stands for the weighted average cost of capital used as a measurement input. IFRS 13.93 d Example, IFRS 13.IE63 Example
ifrs-full WeightedAverageDurationOfDefinedBenefitObligation2019 Duration label Weighted average duration of defined benefit obligation IAS 19.147 c Disclosure
ifrs-full WeightedAverageDurationOfDefinedBenefitObligation2019 Duration documentation The weighted average duration of a defined benefit obligation. [Refer: Weighted average [member]] IAS 19.147 c Disclosure
ifrs-full WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement2019 Per share label Weighted average exercise price of other equity instruments exercisable in share-based payment arrangement IFRS 2.45 Common practice
ifrs-full WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement2019 Per share documentation The weighted average exercise price of other equity instruments (i.e. other than share options) exercisable in a share-based payment arrangement. [Refer: Weighted average [member]] IFRS 2.45 Common practice
ifrs-full WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement2019 Per share label Weighted average exercise price of other equity instruments exercised or vested in share-based payment arrangement IFRS 2.45 Common practice
ifrs-full WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement2019 Per share documentation The weighted average exercise price of other equity instruments (i.e. other than share options) exercised or vested in a share-based payment arrangement. [Refer: Weighted average [member]] IFRS 2.45 Common practice
ifrs-full WeightedAverageExercisePriceOfOtherEquityInstrumentsExpiredInSharebasedPaymentArrangement2019 Per share label Weighted average exercise price of other equity instruments expired in share-based payment arrangement IFRS 2.45 Common practice
ifrs-full WeightedAverageExercisePriceOfOtherEquityInstrumentsExpiredInSharebasedPaymentArrangement2019 Per share documentation The weighted average exercise price of other equity instruments (i.e. other than share options) expired in a share-based payment arrangement. [Refer: Weighted average [member]] IFRS 2.45 Common practice
ifrs-full WeightedAverageExercisePriceOfOtherEquityInstrumentsForfeitedInSharebasedPaymentArrangement2019 Per share label Weighted average exercise price of other equity instruments forfeited in share-based payment arrangement IFRS 2.45 Common practice
ifrs-full WeightedAverageExercisePriceOfOtherEquityInstrumentsForfeitedInSharebasedPaymentArrangement2019 Per share documentation The weighted average exercise price of other equity instruments (i.e. other than share options) forfeited in a share-based payment arrangement. [Refer: Weighted average [member]] IFRS 2.45 Common practice
ifrs-full WeightedAverageExercisePriceOfOtherEquityInstrumentsGrantedInSharebasedPaymentArrangement2019 Per share label Weighted average exercise price of other equity instruments granted in share-based payment arrangement IFRS 2.45 Common practice
ifrs-full WeightedAverageExercisePriceOfOtherEquityInstrumentsGrantedInSharebasedPaymentArrangement2019 Per share documentation The weighted average exercise price of other equity instruments (i.e. other than share options) granted in a share-based payment arrangement. [Refer: Weighted average [member]] IFRS 2.45 Common practice
ifrs-full WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019 Per share label Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement IFRS 2.45 Common practice
ifrs-full WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019 Per share periodEndLabel Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement at end of period IFRS 2.45 Common practice
ifrs-full WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019 Per share periodStartLabel Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement at beginning of period IFRS 2.45 Common practice
ifrs-full WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019 Per share documentation The weighted average exercise price of other equity instruments (i.e. other than share options) outstanding in a share-based payment arrangement. [Refer: Weighted average [member]] IFRS 2.45 Common practice
ifrs-full WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019 Per share label Weighted average exercise price of share options exercisable in share-based payment arrangement IFRS 2.45 b (vii) Disclosure
ifrs-full WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019 Per share documentation The weighted average exercise price of share options exercisable in a share-based payment arrangement. [Refer: Weighted average [member]] IFRS 2.45 b (vii) Disclosure
ifrs-full WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019 Per share label Weighted average exercise price of share options exercised in share-based payment arrangement IFRS 2.45 b (iv) Disclosure
ifrs-full WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019 Per share documentation The weighted average exercise price of share options exercised in a share-based payment arrangement. [Refer: Weighted average [member]] IFRS 2.45 b (iv) Disclosure
ifrs-full WeightedAverageExercisePriceOfShareOptionsExpiredInSharebasedPaymentArrangement2019 Per share label Weighted average exercise price of share options expired in share-based payment arrangement IFRS 2.45 b (v) Disclosure
ifrs-full WeightedAverageExercisePriceOfShareOptionsExpiredInSharebasedPaymentArrangement2019 Per share documentation The weighted average exercise price of share options expired in a share-based payment arrangement. [Refer: Weighted average [member]] IFRS 2.45 b (v) Disclosure
ifrs-full WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019 Per share label Weighted average exercise price of share options forfeited in share-based payment arrangement IFRS 2.45 b (iii) Disclosure
ifrs-full WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019 Per share documentation The weighted average exercise price of share options forfeited in a share-based payment arrangement. [Refer: Weighted average [member]] IFRS 2.45 b (iii) Disclosure
ifrs-full WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019 Per share label Weighted average exercise price of share options granted in share-based payment arrangement IFRS 2.45 b (ii) Disclosure
ifrs-full WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019 Per share documentation The weighted average exercise price of share options granted in a share-based payment arrangement. [Refer: Weighted average [member]] IFRS 2.45 b (ii) Disclosure
ifrs-full WeightedAverageExercisePriceOfShareOptionsInSharebasedPaymentArrangementExercisedDuringPeriodAtDateOfExercise2019 Per share label Weighted average share price for share options in share-based payment arrangement exercised during period at date of exercise IFRS 2.45 c Disclosure
ifrs-full WeightedAverageExercisePriceOfShareOptionsInSharebasedPaymentArrangementExercisedDuringPeriodAtDateOfExercise2019 Per share documentation The weighted average share price at the date of exercise for share options that are exercised in a share-based payment arrangement. [Refer: Types of share-based payment arrangements [domain]; Weighted average [member]] IFRS 2.45 c Disclosure
ifrs-full WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019 Per share label Weighted average exercise price of share options outstanding in share-based payment arrangement IFRS 2.45 b (i) Disclosure, IFRS 2.45 b (vi) Disclosure
ifrs-full WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019 Per share periodEndLabel Weighted average exercise price of share options outstanding in share-based payment arrangement at end of period IFRS 2.45 b (i) Disclosure, IFRS 2.45 b (vi) Disclosure
ifrs-full WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019 Per share periodStartLabel Weighted average exercise price of share options outstanding in share-based payment arrangement at beginning of period IFRS 2.45 b (i) Disclosure, IFRS 2.45 b (vi) Disclosure
ifrs-full WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019 Per share documentation The weighted average exercise price of share options outstanding in a share-based payment arrangement. [Refer: Weighted average [member]] IFRS 2.45 b (i) Disclosure, IFRS 2.45 b (vi) Disclosure
ifrs-full WeightedAverageFairValueAtMeasurementDateOtherEquityInstrumentsGranted Monetary, instant, credit label Weighted average fair value at measurement date, other equity instruments granted IFRS 2.47 b Disclosure
ifrs-full WeightedAverageFairValueAtMeasurementDateOtherEquityInstrumentsGranted Monetary, instant, credit documentation The weighted average fair value at the measurement date of granted equity instruments other than share options. [Refer: Weighted average [member]] IFRS 2.47 b Disclosure
ifrs-full WeightedAverageFairValueAtMeasurementDateShareOptionsGranted Monetary, instant, credit label Weighted average fair value at measurement date, share options granted IFRS 2.47 a Disclosure
ifrs-full WeightedAverageFairValueAtMeasurementDateShareOptionsGranted Monetary, instant, credit documentation The weighted average fair value of share options granted during the period at the measurement date. [Refer: Weighted average [member]] IFRS 2.47 a Disclosure
ifrs-full WeightedAverageLesseesIncrementalBorrowingRateAppliedToLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16 Percent label Weighted average lessee’s incremental borrowing rate applied to lease liabilities recognised at date of initial application of IFRS 16 IFRS 16.C12 a Disclosure
ifrs-full WeightedAverageLesseesIncrementalBorrowingRateAppliedToLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16 Percent documentation The weighted average lessee’s incremental borrowing rate applied to lease liabilities recognised in the statement of financial position at the date of initial application of IFRS 16. The incremental borrowing rate is the rate of interest that a lessee would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment. IFRS 16.C12 a Disclosure
ifrs-full WeightedAverageMember Member label Weighted average [member] IFRS 13.B6 Example, IFRS 13.IE63 Example, IFRS 14.33 b Disclosure, IFRS 17.120 Disclosure, IFRS 7.7 Common practice
ifrs-full WeightedAverageMember Member documentation This member stands for an average in which each quantity to be averaged is assigned a weight that determines the relative effect of each quantity on the average. IFRS 13.B6 Example, IFRS 13.IE63 Example, IFRS 14.33 b Disclosure, IFRS 17.120 Disclosure, IFRS 7.7 Common practice
ifrs-full WeightedAverageNumberOfInstrumentsUsedInCalculatingBasicEarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinaryShares Shares label Weighted average number of instruments used in calculating basic earnings (loss) per instrument, participating equity instruments other than ordinary shares IAS 33.A14 Common practice
ifrs-full WeightedAverageNumberOfInstrumentsUsedInCalculatingBasicEarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinaryShares Shares documentation The weighted average number of instruments used in calculating basic earnings (loss) per instrument 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] IAS 33.A14 Common practice
ifrs-full WeightedAverageNumberOfInstrumentsUsedInCalculatingDilutedEarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinaryShares Shares label Weighted average number of instruments used in calculating diluted earnings (loss) per instrument, participating equity instruments other than ordinary shares IAS 33.A14 Common practice
ifrs-full WeightedAverageNumberOfInstrumentsUsedInCalculatingDilutedEarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinaryShares Shares documentation The weighted average number of instruments used in calculating diluted earnings (loss) per instrument for an equity instrument that participates in profit with ordinary shares according to a predetermined formula. [Refer: Diluted earnings (loss) per instrument, participating equity instruments other than ordinary shares] IAS 33.A14 Common practice
ifrs-full WeightedAverageNumberOfParticipatingEquityInstrumentsOtherThanOrdinarySharesAbstract label Weighted average number of participating equity instruments other than ordinary shares [abstract]
ifrs-full WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019 Duration label Weighted average remaining contractual life of outstanding share options IFRS 2.45 d Disclosure
ifrs-full WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019 Duration documentation The weighted average remaining contractual life of outstanding share options. [Refer: Weighted average [member]] IFRS 2.45 d Disclosure
ifrs-full WeightedAverageSharePrice2019 Per share label Weighted average share price IFRS 2.45 c Disclosure
ifrs-full WeightedAverageSharePrice2019 Per share documentation The weighted average share price. [Refer: Weighted average [member]] IFRS 2.45 c Disclosure
ifrs-full WeightedAverageSharePriceShareOptionsGranted2019 Per share label Weighted average share price, share options granted IFRS 2.47 a (i) Disclosure
ifrs-full WeightedAverageSharePriceShareOptionsGranted2019 Per share documentation The weighted average share price used as input to the option pricing model to calculate the fair value of share options granted. [Refer: Option pricing model [member]; Weighted average [member]] IFRS 2.47 a (i) Disclosure
ifrs-full WeightedAverageShares Shares label Weighted average number of ordinary shares used in calculating basic earnings per share IAS 33.70 b Disclosure
ifrs-full WeightedAverageShares Shares documentation The number of ordinary shares outstanding at the beginning of the period, adjusted by the number of ordinary shares bought back or issued during the period multiplied by a time-weighting factor. IAS 33.70 b Disclosure
ifrs-full WeightedAverageSharesAndAdjustedWeightedAverageSharesAbstract label Weighted average ordinary shares used in calculating basic and diluted earnings per share [abstract]
ifrs-full WhollyOrPartlyFundedDefinedBenefitPlansMember Member label Wholly or partly funded defined benefit plans [member] IAS 19.138 e Example
ifrs-full WhollyOrPartlyFundedDefinedBenefitPlansMember Member documentation This member stands for wholly funded or partly funded defined benefit plans. [Refer: Defined benefit plans [domain]] IAS 19.138 e Example
ifrs-full WhollyUnfundedDefinedBenefitPlansMember Member label Wholly unfunded defined benefit plans [member] IAS 19.138 e Example
ifrs-full WhollyUnfundedDefinedBenefitPlansMember Member documentation This member stands for wholly unfunded defined benefit plans. [Refer: Defined benefit plans [domain]] IAS 19.138 e Example
ifrs-full WorkInProgress Monetary, instant, debit label Current work in progress IAS 1.78 c Example, IAS 2.37 Common practice
ifrs-full WorkInProgress Monetary, instant, debit documentation A classification of current inventory representing the amount of assets currently in production, which require further processes to be converted into finished goods or services. [Refer: Current finished goods; Inventories] IAS 1.78 c Example, IAS 2.37 Common practice
ifrs-full WritedownsReversalsOfInventories Monetary, duration, debit label Write-downs (reversals of write-downs) of inventories IAS 1.98 a Disclosure
ifrs-full WritedownsReversalsOfInventories Monetary, duration, debit netLabel Net write-downs (reversals of write-downs) of inventories IAS 1.98 a Disclosure
ifrs-full WritedownsReversalsOfInventories Monetary, duration, debit documentation The amount recognised resulting from the write-down of inventories to net realisable value or reversals of those write-downs. [Refer: Inventories] IAS 1.98 a Disclosure
ifrs-full WritedownsReversalsOfPropertyPlantAndEquipment Monetary, duration label Write-downs (reversals of write-downs) of property, plant and equipment IAS 1.98 a Disclosure
ifrs-full WritedownsReversalsOfPropertyPlantAndEquipment Monetary, duration netLabel Net write-downs (reversals of write-downs) of property, plant and equipment IAS 1.98 a Disclosure
ifrs-full WritedownsReversalsOfPropertyPlantAndEquipment Monetary, duration commentaryGuidance A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets. IAS 1.98 a Disclosure
ifrs-full WritedownsReversalsOfPropertyPlantAndEquipment Monetary, duration documentation The amount recognised resulting from the write-down of property, plant and equipment to its recoverable amount or reversals of those write-downs. [Refer: Property, plant and equipment] IAS 1.98 a Disclosure
ifrs-full WritedownsReversalsOfWritedownsOfInventoriesAbstract label Write-downs (reversals of write-downs) of inventories [abstract]
ifrs-full WritedownsReversalsOfWritedownsOfPropertyPlantAndEquipmentAbstract label Write-downs (reversals of write-downs) of property, plant and equipment [abstract]
ifrs-full WrittenPutOptionsMember Member label Written put options [member] IFRS 7.B33 Example, IFRS 7.IG40B Example
ifrs-full WrittenPutOptionsMember Member documentation This member stands for derivative financial contracts sold that oblige the entity to purchase an underlying asset at a specified strike price if the other party exercises the option. [Refer: Derivatives [member]] IFRS 7.B33 Example, IFRS 7.IG40B Example
ifrs-full YearsOfInsuranceClaimAxis Axis label Years of insurance claim [axis] IFRS 17.130 Disclosure
ifrs-full YearsOfInsuranceClaimAxis Axis 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 17.130 Disclosure
ifrs-full YearsOfInsuranceClaimDomain Domain [default] label Years of insurance claim [domain] IFRS 17.130 Disclosure
ifrs-full YearsOfInsuranceClaimDomain Domain [default] documentation This member stands for all years of the insurance claims. It also represents the standard value for the “Years of insurance claim” axis if no other member is used. IFRS 17.130 Disclosure
ifrs-full YieldUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItems Percent label Yield used to discount cash flows that do not vary based on returns on underlying items IFRS 17.120 Disclosure
ifrs-full YieldUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItems Percent documentation The yield used to discount cash flows that do not vary based on the returns on underlying items, applying paragraph 36 of IFRS 17. Underlying items are items that determine some of the amounts payable to a policyholder. Underlying items can comprise any items; for example a reference portfolio of assets, the net assets of the entity, or a specified subset of the net assets of the entity. IFRS 17.120 Disclosure

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